Disabled Homeowners' Exemption (DHE)

For your household to qualify for DHE:.

• All owners must be people with disabilities, unless the home is owned by spouses or siblings, in which case only one homeowner must have a disability. You may be eligible if you have a disability and your primary residence is in a special needs trust. You may also be eligible if you have a tenant with a disability whose lease provides them with a life interest in the property.
• The property must be the primary residence of all disabled owners and their spouses. However, if an owner or spouse resides elsewhere, the property may still be eligible if that owner is receiving medical care in a healthcare facility or is absent due to divorce, legal separation, or abandonment.
• The total combined income of all owners and their spouses, regardless of where they live, must be $58,399 or less.

Ineligible Properties: Your property cannot be within a housing development that is controlled by a Limited-Profit Housing Company, Mitchell Lama, Limited Dividend Housing Company, Redevelopment Company, or Housing Development Fund Company (HDFC). However, if your property is located in an HDFC development and participates in the Division of Alternative Management Program (DAMP), your property may be eligible for tax exemptions.

If you believe that you may qualify, please proceed to the application. Apply by March 15 for your benefit to begin in July of the same year.

Note: If you are attempting to renew your existing DHE benefit, please return to the previous page and select "Disabled Homeowner’s Exemption (DHE) – Renewal Application".