New York State law (section 459-c of the Real Property Tax Law) gives local governments and public school districts the option of granting a reduction in the amount of property taxes paid by qualifying persons with disabilities.

To qualify, person with disabilities generally must have certain documented evidence of their disability and meet certain income limitations and other requirements.  They also must file the exemption application with their local assessor by the appropriate filing date. 

This exemption provides a reduction of up to 50% in the assessed value of the residence of qualified disabled person(s), Those municipalities that opt to offer the exemption also set an income limit. The income limit may be as low as $3,000 and as high as $50,000.

This exemption provides a reduction of up to 50% in the assessed value of the residence of qualified disabled person(s), Those municipalities that opt to offer the exemption also set an income limit. The income limit may be as low as $3,000 and as high as $50,000.

Please check with your local assessor or the clerks of the local governments and school district involved to determine which local options, if any, are in effect.

Please note that if the property is receiving an exemption under the low-income senior citizen’s exemption (section 467 of the Real Property Tax Law), it cannot also receive an exemption under this law for the same municipal tax purpose.  A property eligible for the persons with disabilities exemption, however, can receive other exemptions, such as those for School Tax Relief (STAR), veteran’s, etc.