Homeowners, Property Tax & Repairs · Surprise rank #160
Disabled Homeowner on Limited Income? Cut the Value You’re Taxed On by Up to 50%
Property-tax exemption for persons with disabilities and limited incomes (RPTL 459-c / NYC DHE)
Who
Homeowners with a qualifying disability and limited income whose local government or school district offers the exemption; certain life-interest tenants and cooperative owners may also qualify under the rules.
Where: Statewide New York local-option exemption, including NYC where the Disabled Homeowners’ Exemption applies.
What to do
Start here: Contact your local assessor to confirm that your taxing jurisdictions offer the exemption, the local income limit and filing deadline. Outside NYC use Form RP-459-c; NYC homeowners use the Disabled Homeowners’ Exemption process.
Eligibility: Local option. Disability, ownership, residence and local income rules apply; not every taxing jurisdiction offers the same exemption.
What you get
Participating local governments and school districts can reduce the taxable assessed value of a qualifying disabled homeowner's primary residence by up to 50%.
Benefit: Up to 50% of the home's assessed value can be exempt from participating local property taxes.
Possible value: Potentially hundreds to thousands of dollars per year, depending on local tax rates and assessment.
Good to know
Important: This is a local-option exemption, so the income ceiling and taxes covered vary by jurisdiction. You generally cannot receive this exemption and the senior-citizens exemption on the same property; choose the more beneficial one. Filing deadlines are local.
Availability: Active where adopted by the local taxing jurisdiction; application deadlines and income limits vary.
Why people miss it: The benefit is not automatic and its rules are set partly by local assessors, so eligible homeowners may never realize their municipality offers it.
Sources reviewed: Aug 10, 2026