A property tax break for seniors who own one-, two-, or three-family homes, condominiums, or cooperative apartments.
The SCHE and DHE (Disabled Homeowners’ Exemption) tax breaks are available to eligible homeowners with a combined annual income of $58,399 or less.
How to apply for your SCHE benefit
Deadline:
You must apply or renew by March 15 to receive the benefit in the following tax year, which begins July 1.
Applying online:
You can apply for SCHE online from September 15 to March 15. Filing online is the fastest and easiest way to file.
Applying by mail:
You can submit a paper application at any time, but please note that applications will be processed from September 15 to March 15. This means that if you submit a paper application in June, for example, you will receive a response shortly after September 15.
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| Age | All owners of the property must be 65 or older, unless the owners are spouses or siblings. If you own the property with a spouse or sibling, only one of you must meet this age requirement. |
| Income | The total combined annual income of the property owner and spouse or co-owner cannot exceed$58,399. Income includes, but is not limited to, Social Security, retirement benefits, interest, dividends, IRA earnings, capital gains, net rental income, salary or wages, and net income from self-employment. |
| Ownership | You must own the property for at least 12 consecutive months prior to the date of filing for the exemption, unless you received the exemption on your previously-owned residence. |
| Residency | All owners must occupy the property as their primary residence except in cases of divorce, legal separation, or abandonment. Owners receiving in-patient care at a residential health care facility may be eligible for the exemption. |
Note: You cannot receive both SCHE and DHE (Disabled Homeowners' Exemption). If you qualify for both, you will receive SCHE.
Your SCHE application will tell you how to estimate your income and what sort of documentation, if any, you will need to provide. Here are some general guidelines:
- If you file personal income tax returns, your total combined income is your adjusted gross income (AGI) minus the taxable amount of any IRA distributions or distributions from any individual retirement annuity you received.
- If you received SCHE benefits prior to July 1, 2024, you also have the option to calculate your income by estimating the total combined income for the owners of the property and their spouses, minus the taxable amount of any IRA distributions or distributions from any individual retirement annuity you received. The SCHE application will describe any documentation you must provide.
- If you do not file personal income taxes, you can estimate your income by adding all of your sources of income and deduct the taxable amount of any IRA distributions or distributions from any individual retirement annuity you received.
You can use the optional Income Calculation Worksheet if you need assistance with estimating your income. This worksheet is available to you as a resource; you are not required to complete it.
| If your income is between | SCHE can reduce your home's assessed value by |
| $57,500 and $58,399 | 5% |
| $56,600 and $57,499 | 10% |
| $55,700 and $56,599 | 15% |
| $54,800 and $55,699 | 20% |
| $53,900 and $54,799 | 25% |
| $53,000 and $53,899 | 30% |
| $52,000 and $52,999 | 35% |
| $51,000 and $51,999 | 40% |
| $50,001 and $50,999 | 45% |
| $0 and $50,000 | 50% |
You must apply or renew by March 15 to receive the benefit in the following tax year, which begins July 1. If March 15 falls on a weekend or holiday, the deadline will be the next business day.
DHE/SCHE Frequently Asked Questions (FAQs)
Please note that the deadline to apply for SCHE for the current tax year is March 15. (If March 15 falls on a weekend or holiday, the deadline is the next business day.)
Renewing your benefit
The SCHE benefit must be renewed every two years. The Department of Finance will send you a renewal application when it is time to renew your benefit. You must renew your exemption by March 15, or your property taxes could increase significantly. (If March 15 falls on a weekend or holiday, the deadline is the next business day.)
For general assistance, please visit www.nyc.gov/contactdof or call 311.
- Disabled Crime Victim/Good Samaritan Exemption Application
- Military Request for Relief Application (from Lien Sales, ECB Judgments, Parking Judgments and Tax Warrants) Active military personnel may request relief from the Lien Sale, Tax Warrants, Environmental Control Board judgments, and parking judgments.
- Application to Remove Previously Granted Exemption(s) - Online Application
- Application to Remove Previously Granted Exemption(s) for Coop Units - Online Application
- Application to Remove Previously Granted Exemption(s) (PDF Download)
“How to Apply for Your SCHE Benefit” brochure
Need Help? Contact 311 or email us.
If due to a disability you need an accommodation on order to apply for and receive a service, or to participate in a program offered by the Department of Finance, please contact the Disability Service Facilitator or by calling 311.
