New York
Program Overview
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Real Property Tax Credit for Homeowners and Renters
Eligibility
You are entitled to the refundable Real Property Tax Credit for Homeowners and Renters credit if:
- Your household gross income is $18,000 or less
- You occupied the same New York residence for six months or more
- You were a New York State resident for the entire tax year
- You could not be claimed as a dependent on another taxpayer's federal income tax return
- Your residence was not completely exempted from real property taxes
The current market value of all real property you owned, such as houses, garages, and land, was $85,000 or less, and you meet all the conditions listed under either Homeowners or Renters below:
HomeownersYou or your spouse paid real property taxes
Any rent you received for nonresidential use of your residence was 20% or less of the total rent you received
Renters
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
Application Deadline
You can receive a Real Property Tax Credit refund for past years if you complete and file for the year or years that you were eligible before these dates:
Year Last date to file:
- 2017 April 19, 2021
- 2018 April 15, 2022
- 2019 July 17, 2023
Required Documentation
- Claim for Real Property Tax Credit, Form IT-214
New York City Enhanced Real Property Tax Credit
Eligibility
You are entitled to for the refundable New York City Real Property Tax Credit if you:
- Had household gross income less than $200,000
- Occupied the same New York City residence for six months or more
- Were a New York City resident for the entire tax year
- Could not be claimed as a dependent on another taxpayer's federal income tax return
- Had a residence that was not completely exempted from real property taxes, and meet the conditions as a homeowner or renter below:
Homeownersyou or your spouse paid real property taxes and any rent you received for nonresidential use of your residence was 20% or less of the total rent received
Renters
You or a member of your household paid rent for your residence
Application Deadline
The New York City Enhanced Real Property Tax Credit expired 12/31/2019. See Income Tax previous year forms to file Form NYC-208 for a prior year.
Required Documentation
- Claim for New York City Enhanced Real Property Tax Credit For Homeowners and Renters, Form NYC-208.