Persons with Disabilities property tax exemption

For homeowners with a documented disability who own and occupy their primary residence — separate from the Veterans disability exemption. Can reduce tax bill by up to 50%, income-tested. Works almost identically to the Senior Citizens exemption.

Eligibility

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

  1. File Form RP-459-c with your town assessor by March 1 (or your town's exemption deadline)
  2. Attach documentation of disability (SSDI letter, VA disability rating, etc.)
  3. 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.

Free updates

Get one email when LI tax rules change

Grievance deadlines, STAR limit updates, new exemption laws. One short email, only when something actionable happens. Unsubscribe in one click.

Subscribe →

Related

Sources & citations

Last verified: 2026-05-11. Tax rules change; we re-verify each page quarterly.

Estimates and educational content only — not legal, tax, or financial advice. Verify with your county or town receiver, an attorney, or a CPA before making financial decisions.