Property Tax Exemption for Persons with Disabilities (Section 459-c, NYS Real Property Tax Law)

New York State law (Section 459-c of the Real Property Tax Law) gives local governments and public-school districts the option to provide a property tax exemption to qualifying persons with disabilities.

What is the Exemption?

This exemption allows a reduction of up to 50% in the assessed value of a qualifying individual’s primary residence, potentially lowering the amount of property taxes owed.

• The actual percentage of exemption is determined by the local municipality.

• The amount of reduction depends on the applicant’s income and the options adopted by the local government or school district. (See Below)

Income Limitations

To qualify, applicants must meet income limits set by the local government or school district offering the exemption.

• Income limits may range from $3,000 to $50,000.

• Income is generally based on the preceding year and includes most sources of taxable and non-taxable income.

Eligibility Requirements

To be eligible, an applicant must:

• Have a documented disability, such as proof of eligibility for Social Security Disability Insurance (SSDI), Supplemental Security Income (SSI), or other recognized disability documentation.

• Own and reside in the property as their primary residence.

• Meet income requirements as set by the local municipality.

• File an exemption application with the local assessor by the required deadline.

📅 Filing Deadline: March 1st

Important Notes

• If the property is already receiving an exemption under the low-income senior citizens’ exemption (Section 467), it cannot also receive the Section 459-c exemption for the same taxing jurisdiction.

• However, properties may still qualify for other exemptions, such as:

  • STAR (School Tax Relief)

  • Veterans' Exemptions

  • Clergy, Agricultural, or other local options

How to Apply

Contact your local assessor’s office to:

• Confirm if they offer the exemption

• Along with the application (Links below), applicant must bring proof of income.

• The applicant must submit ONE of the following for proof of disability:

  • an award letter from the Social Security Administration certifying your eligibility to receive Social Security Disability Insurance (SSDI) or Supplemental Security Income (SSI)

  • an award letter from the Railroad Retirement Board certifying your eligibility to receive railroad retirement disability benefits.

  • a certificate from the State Commission for the Blind stating that you are legally blind.

  • an award letter from the United States Postal Service stating you are certified to receive a United States Postal Service disability pension.

  • an award letter from the United States Department of Veterans Affairs stating that you are entitled to a veteran's disability pension.

  • Order from the Workers’ Compensation Board awarding compensation for a permanent total disability or permanent partial disability

Disability Exemption Application

Disability Exemption Renewal Application