Real property tax credit

You are entitled to this refundable 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.

Homeowners:

  • You 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:

  • You or a member of your household paid rent for your residence.
  • 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.

How much is the credit?

  • If all members of your household are under 65, the credit can be as much as $75.
  • If at least one member of your household is 65 or older, the credit can be as much as $375.
  • If your credit is more than the taxes you owe, you can claim a refund.

For additional information, see instructions.

How to claim the credit

If you file a New York State personal income tax return, you must complete Form IT-214 and attach it to your return.

If you do not have to file a New York State income tax return, you may claim this credit by:

How do I claim the credit for past years?

You can receive a refund for past years if you claim the credit by the dates below. Complete and file paper Form IT-214 (for the year or years that you were eligible) as soon as you can, but before these dates. 

Year 

Last date to file 

2010 

April 18, 2014 

2011 

April 17, 2015

2012

April 15, 2016 

Updated: January 28, 2014