Eligibility
- Disability documentation — Award letter from Social Security (SSDI), VA disability rating, or NY State agency documentation. Must be a “permanent disability” as defined by NY State.
- Ownership — You must own the property; 12 consecutive months of ownership before filing (statutory exceptions).
- Residency — Must be primary residence.
- Income limit — Same as Senior Citizens exemption (set locally between $3,000-$50,000 for 50% benefit; sliding scale up to $58,400 for 5%).
How it works
The exemption reduces taxable assessed value by up to 50% (or smaller percentages on the sliding scale based on income). Applies to county, town, AND school taxes.
Sliding scale (same as Senior Citizens exemption):
- Income ≤ $55,700 → 20% exemption
- Income ≤ $57,500 → 10% exemption
- Income ≤ $58,400 → 5% exemption
If you qualify for both this and the Senior Citizens exemption, NY State law lets you choose the more beneficial one (they cannot be combined).
How to apply
- File Form RP-459-c with your town assessor by March 1 (or your town’s exemption deadline)
- Attach documentation of disability (SSDI letter, VA disability rating, etc.)
- Attach income verification (tax returns or affidavit if not required to file)
One-time filing; renewal annually with Form RP-459-c-Rnw.
Frequently asked questions
Does Social Security retirement count as a “disability”?
No. Social Security retirement is age-based, not disability-based. If you’re 65+, file for the Senior Citizens exemption instead.
I have SSDI. Do I automatically qualify?
SSDI is strong evidence but the assessor still requires the formal RP-459-c application and income verification. Bring your SSDI award letter to your assessor’s office.
Does this stack with STAR?
Yes. STAR is separate. You can have STAR + Persons with Disabilities together.
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Sources and citations
- NY Tax & Finance — Persons with disabilities exemption tax.ny.gov
- NY Tax & Finance — Senior citizens exemption tax.ny.gov
Last verified May 11, 2026. Tax rules change; we re-check every page each quarter.
Educational content and estimates only, not legal, tax or financial advice. Verify with your county or town receiver, an attorney or a CPA before making financial decisions.