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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

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. 

YearLast date to file
2013 April 17, 2017
2014 April 16, 2018
2015 April 18, 2019

For additional information on claiming this credit, see Form IT-214, Claim for Real Property Tax Credit (instructions).

Updated: