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Brooklyn Senior Citizen Homeowners Exemption SCHE

Kings County, NY: New York City homeowners 65 or older with combined household income of $58,399 or less can cut the assessed value of their home by 5% to 50% through the Senior Citizen Homeowners' Exemption (SCHE). Income of $50,000 or less gets the full 50%.

Source: Kings County official page · NYS Department of Taxation – Senior citizens exemption · as of the 2026–27 tax year

NYC Senior Citizen Homeowners' Exemption (SCHE) in Kings County

Who qualifies	All owners 65 or older (spouses/siblings can qualify if one is 65+), the home is your primary residence
Income limit	$58,399 combined household income
Benefit	50% off assessed value if income is $50,000 or less; a sliding scale from 45% down to 5% for income $50,001–$58,399
Enhanced STAR	A separate New York State school-tax benefit for seniors with its own yearly income limit – check NYS Tax
Where to apply	NYC Department of Finance
Deadline	March 15 for the following tax year

Official Kings County page: https://www.nyc.gov/site/finance/property/landlords-sche.page

Common questions

What is the SCHE income limit?

$58,399 of combined household income. At $50,000 or less you receive the maximum 50% reduction.

How much does SCHE save?

It reduces your home's assessed value by 5% to 50% depending on income, which lowers the property tax bill by roughly the same share.

Can I get SCHE and Enhanced STAR together?

Yes. They are separate programs and eligible seniors can receive both.

When is the deadline?

Applications are due March 15 to take effect for the next tax year.

Last reviewed October 31, 2026. Figures come from the official sources linked above for the tax year shown. Rules and amounts change each year; confirm your eligibility with the Kings County assessor or tax office before you apply. This page is general information, not tax or legal advice.