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Senior Citizen Homeowners’ Exemption (SCHE)

Generated from the gc-benefits catalog. It lists what the owner record states. It is not an eligibility decision; confirm current rules with the program.

A property tax break for eligible homeowners 65 and over.

  • Owner record: ny/nyc-senior-citizen-homeowners-exemption
  • Jurisdiction code: NY
  • Frame: household
  • Review by: 2026-11-19
  • Authority: NYC Department of Finance
  • Also called: NYC Senior Citizen Homeowners' Exemption; SCHE

Offering 1: property_tax_exemption

A property tax break for eligible homeowners 65 and over.

  • Availability (owner codes): {"intake": "unknown", "type": "unknown"}

Conditions:

  • All of these:
  • Stated condition, not checked automatically: "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."
  • Stated condition, not checked automatically: "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."
  • Any one of these:
    • Stated condition, not checked automatically: "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 do not file personal income tax returns, the total combined income is based on amounts that would have been reported on such returns."
    • Stated condition, not checked automatically: "If you received SCHE benefits prior to June 13, 2024, you can also calculate the total combined income using an alternative method. Income for this calculation is the sum of Social Security and retirement benefits, interest, dividends, total gain from the sale or exchange of a capital asset (other than a 1035 exchange of annuities) which may be offset by a loss from the sale or exchange of a capital asset in the same income tax year, net rental income (without deducting for depreciation), salary or earnings, and net income from self-employment (without deducting for depreciation of personal property). You should subtract all of the medical and prescription drug expenses you paid that were not reimbursed or paid for by insurance. The SCHE application will describe any documentation you must provide."
  • Stated condition, not checked automatically: "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."
  • Stated condition, not checked automatically: "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."
  • Stated condition, not checked automatically: "You cannot receive both SCHE and DHE (Disabled Homeowners' Exemption). If you qualify for both, you will receive SCHE."

Access route 1.1

  • Where: Online initial application; available from September 28 to March 15
  • Url: https://www.nyc.gov/assets/finance/jump/smartfile-sche-initial.html

Access route 1.2

  • Where: Online initial application for co-ops; available from September 28 to March 15
  • Url: https://www.nyc.gov/assets/finance/jump/smartfile-sche-coop-initial.html

Access route 1.3

  • Where: Paper initial application
  • Url: https://www.nyc.gov/assets/finance/downloads/pdf/payment_operations/2025/sche-initial.pdf

Access route 1.4

  • Where: Online renewal application; renew every two years when notified, between September 28 and March 15
  • Url: https://www.nyc.gov/assets/finance/jump/smartfile-sche-renewal.html

Access route 1.5

  • Where: Online renewal application for co-ops; renew every two years when notified, between September 28 and March 15
  • Url: https://www.nyc.gov/assets/finance/jump/smartfile-sche-coop-renewal.html

Access route 1.6

  • Where: Paper renewal application
  • Url: https://www.nyc.gov/assets/finance/downloads/pdf/payment_operations/2025/sche-renewal.pdf

Owner confirmations

  • /offerings/0/access/0: sha256:00315fee7478ac846deca8552936b137994e3656e8ed9e8f50a6e04fa9c2397d
  • /offerings/0/access/5: sha256:ab5de37b280582d93c2fabed2e6b064029777154baa76f4ae4bd108a307af824

Evidence

  • /name: "Property\n# Senior Citizen Homeowners’ Exemption (SCHE)" (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /caregiving_effect: "The Senior Citizen Homeowners’ Exemption (SCHE) is a property tax break for eligible homeowners 65 and over." (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/summary: "The Senior Citizen Homeowners’ Exemption (SCHE) is a property tax break for eligible homeowners 65 and over." (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/rules: "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.\nIncome 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.\nOwnership 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.\nResidency 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." (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/rules: "* 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 do not file personal income tax returns, the total combined income is based on amounts that would have been reported on such returns.\n* If you received SCHE benefits prior to June 13, 2024, you can also calculate the total combined income using an alternative method. Income for this calculation is the sum of Social Security and retirement benefits, interest, dividends, total gain from the sale or exchange of a capital asset (other than a 1035 exchange of annuities) which may be offset by a loss from the sale or exchange of a capital asset in the same income tax year, net rental income (without deducting for depreciation), salary or earnings, and net income from self-employment (without deducting for depreciation of personal property). You should subtract all of the medical and prescription drug expenses you paid that were not reimbursed or paid for by insurance. The SCHE application will describe any documentation you must provide." (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/rules: "Note: You cannot receive both SCHE and DHE (Disabled Homeowners' Exemption). If you qualify for both, you will receive SCHE." (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/access/0: "If you are not currently receiving SCHE, you can submit the SCHE online initial application. Filing online is the fastest and easiest way to file. (The online application is available from September 28 to March 15.)" (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/access/0: "* SCHE Online Initial Application\n* SCHE Online Initial Application for Co-ops" (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/access/0: "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." (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/access/1: "If you are not currently receiving SCHE, you can submit the SCHE online initial application. Filing online is the fastest and easiest way to file. (The online application is available from September 28 to March 15.)" (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/access/1: "* SCHE Online Initial Application\n* SCHE Online Initial Application for Co-ops" (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/access/1: "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." (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/access/2: "You can also apply for the benefit by downloading and mailing a paper application. However, we recommend filing online." (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/access/2: "* SCHE initial application" (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/access/3: "You must renew your Senior Citizen Homeowners' Exemption every two years in order to continue receiving it. You will receive a notice from the Department of Finance when it is time to file your renewal application." (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/access/3: "You can renew your benefit online between September 28 and March 15." (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/access/3: "* SCHE Renewal Online Application\n* SCHE Renewal Online Application for Co-ops" (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/access/4: "You must renew your Senior Citizen Homeowners' Exemption every two years in order to continue receiving it. You will receive a notice from the Department of Finance when it is time to file your renewal application." (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/access/4: "You can renew your benefit online between September 28 and March 15." (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/access/4: "* SCHE Renewal Online Application\n* SCHE Renewal Online Application for Co-ops" (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/access/5: "You can also renew your benefit by downloading and mailing a paper application. However, we recommend filing online." (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)
  • /offerings/0/access/5: "* SCHE renewal application" (source, capture 80c190d20a51ab61b930988cd88ba07ce11a95d1b375d68862afdc97d6a0db88)