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Real property tax credit

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.

If your credit is more than the taxes you owe, you can claim a refund.

  • Owner record: ny/real-property-tax-credit
  • Jurisdiction code: NY
  • Frame: household
  • Review by: 2026-11-13
  • Authority: New York State Department of Taxation and Finance

Offering 1: tax credit

Refundable credit

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

Conditions:

  • All of these:
  • Stated condition, not checked automatically: "your federal adjusted gross income is $18,000 or less;"
  • Stated condition, not checked automatically: "you occupied the same New York residence for six months or more;"
  • Stated condition, not checked automatically: "you were a New York State resident for the entire tax year;"
  • Stated condition, not checked automatically: "you could not be claimed as a dependent on another taxpayer's federal income tax return;"
  • Stated condition, not checked automatically: "your residence was not completely exempted from real property taxes;"
  • Stated condition, not checked automatically: "the current market value of all real property you owned, such as houses, garages, and land, was $85,000 or less;"
  • Any one of these:
    • All of these:
    • Stated condition, not checked automatically: "You or your spouse (if married filing jointly) paid real property taxes."
    • Stated condition, not checked automatically: "Any rent you received for nonresidential use of your residence was 20% or less of the total rent you received."
    • All of these:
    • Stated condition, not checked automatically: "You or your spouse (if married filing jointly) paid rent for your residence."
    • Stated condition, not checked automatically: "The average monthly rent you and other members of your household paid was $450 or less, not counting charges for heat, gas, electricity, furnishings, or board."

Access route 1.1

  • Where: With a New York State personal income tax return
  • How: Complete Form IT-214 and submit it with your return.
  • Url: https://www.tax.ny.gov/pit/ads/efile_addit214-2d.htm

Access route 1.2

  • Where: If not required to file a New York State income tax return
  • How: Complete and file Form IT-214 to claim a refund of the credit.
  • Url: https://www.tax.ny.gov/pit/ads/efile_addit214-2d.htm

Evidence

  • /name: "# Real property tax credit" (source, capture 343ae62e81d48f53a3fbc4fc6ebae6a37e228965e93cefdff49cb5d2b58674d3)
  • /jurisdiction: "* your federal adjusted gross income is $18,000 or less;\n* you occupied the same New York residence for six months or more;\n* you were a New York State resident for the entire tax year;\n* you could not be claimed as a dependent on another taxpayer's federal income tax return;\n* your residence was not completely exempted from real property taxes;\n* the current market value of all real property you owned, such as houses, garages, and land, was $85,000 or less; and\n* you meet all the conditions listed under eitherHomeowners or Renters below." (source, capture 343ae62e81d48f53a3fbc4fc6ebae6a37e228965e93cefdff49cb5d2b58674d3)
  • /frame: "* You or your spouse (if married filing jointly) paid rent for your residence.\n* The average monthly rent you and other members of your household paid was $450 or less, not counting charges for heat, gas, electricity, furnishings, or board." (source, capture 343ae62e81d48f53a3fbc4fc6ebae6a37e228965e93cefdff49cb5d2b58674d3)
  • /caregiving_effect: "* If you, your spouse (if married filing jointly), and all dependents claimed are under 65, the credit can be as much as $75.\n* If you, your spouse (if married filing jointly), or a dependent claimed is 65 or older, the credit can be as much as $375.\n* If your credit is more than the taxes you owe, you can claim a refund." (source, capture 343ae62e81d48f53a3fbc4fc6ebae6a37e228965e93cefdff49cb5d2b58674d3)
  • /offerings/0/summary: "You are entitled to this refundable credit if:" (source, capture 343ae62e81d48f53a3fbc4fc6ebae6a37e228965e93cefdff49cb5d2b58674d3)
  • /offerings/0/rules: "* your federal adjusted gross income is $18,000 or less;\n* you occupied the same New York residence for six months or more;\n* you were a New York State resident for the entire tax year;\n* you could not be claimed as a dependent on another taxpayer's federal income tax return;\n* your residence was not completely exempted from real property taxes;\n* the current market value of all real property you owned, such as houses, garages, and land, was $85,000 or less; and\n* you meet all the conditions listed under eitherHomeowners or Renters below." (source, capture 343ae62e81d48f53a3fbc4fc6ebae6a37e228965e93cefdff49cb5d2b58674d3)
  • /offerings/0/rules: "* You or your spouse (if married filing jointly) paid real property taxes.\n* Any rent you received for nonresidential use of your residence was 20% or less of the total rent you received." (source, capture 343ae62e81d48f53a3fbc4fc6ebae6a37e228965e93cefdff49cb5d2b58674d3)
  • /offerings/0/rules: "* You or your spouse (if married filing jointly) paid rent for your residence.\n* The average monthly rent you and other members of your household paid was $450 or less, not counting charges for heat, gas, electricity, furnishings, or board." (source, capture 343ae62e81d48f53a3fbc4fc6ebae6a37e228965e93cefdff49cb5d2b58674d3)
  • /offerings/0/access/0: "* If you file a New York State personal income tax return, complete Form IT-214, Claim for Real Property Tax Credit, and submit it with your return.\n* If you are not required to file a New York State income tax return, but you qualify for this credit, just complete and file Form IT-214 to claim a refund of the credit." (source, capture 343ae62e81d48f53a3fbc4fc6ebae6a37e228965e93cefdff49cb5d2b58674d3)
  • /offerings/0/access/1: "* If you file a New York State personal income tax return, complete Form IT-214, Claim for Real Property Tax Credit, and submit it with your return.\n* If you are not required to file a New York State income tax return, but you qualify for this credit, just complete and file Form IT-214 to claim a refund of the credit." (source, capture 343ae62e81d48f53a3fbc4fc6ebae6a37e228965e93cefdff49cb5d2b58674d3)