Every Queens Property Tax Exemption You Can Claim in 2026

Queens homeowners pay some of the highest property taxes in New York State, but thousands of dollars in exemptions go unclaimed every year because people simply do not know they exist. Whether you are a senior citizen, a veteran, a homeowner with a disability, or a first-time buyer who just closed on a house, there is almost certainly a property tax exemption you qualify for but are not receiving.

I am Nitin Gadura of Gadura Real Estate, and I have spent years helping Queens and Long Island homeowners understand exactly what tax relief programs are available to them. This guide covers every major property tax exemption program active in 2026, with step-by-step instructions on how to apply.

Understanding Queens Property Taxes in 2026

Before diving into exemptions, it helps to understand how Queens property taxes work. New York City assesses residential properties at 6% of market value for Class 1 properties (one- to three-family homes) and at varying percentages for condos and co-ops. Your actual tax bill is calculated by multiplying the assessed value by the current tax rate, which changes annually.

For 2026, the average effective property tax rate in Queens is approximately 0.88% of market value for single-family homes. On a home valued at $700,000, that works out to roughly $6,160 per year. Exemptions reduce the assessed value, which directly lowers your tax bill.

STAR Exemption: The Baseline Every Homeowner Should Have

Basic STAR

The School Tax Relief (STAR) program is the most widely available property tax exemption in New York. Basic STAR provides a reduction in the school tax portion of your property tax bill for owner-occupied primary residences.

• Eligibility: Homeowners with combined household income under $500,000
• Benefit: Exemption on the first $250,000 of assessed value for school tax purposes
• Estimated savings: $300 to $400 per year in Queens

How to apply: New homeowners must register with the New York State Tax Department online at tax.ny.gov/star rather than applying through NYC. If you purchased your Queens home and have not registered for STAR, you are leaving money on the table every single year.

Enhanced STAR

Enhanced STAR provides a larger exemption for senior homeowners and is significantly more valuable than Basic STAR.

• Eligibility: Homeowner or spouse must be age 65 or older by December 31 of the tax year, with combined income under $98,000 (2026 threshold)
• Benefit: Exemption on the first $74,900 of assessed value (NYC) for school tax purposes
• Estimated savings: $650 to $800 per year in Queens

Seniors currently receiving Basic STAR should absolutely check if they qualify for the enhanced benefit. The upgrade is not automatic and you must apply separately.

Senior Citizen Homeowners' Exemption (SCHE)

SCHE is one of the most valuable property tax exemptions available to Queens seniors, and it is separate from STAR. Many seniors do not realize they can receive both SCHE and Enhanced STAR simultaneously.

SCHE Eligibility Requirements

• Age 65 or older
• Own the property and use it as your primary residence
• Combined household income of all owners under $58,399
• Property must be a one- to three-family home, condo, or qualifying co-op

SCHE Benefit Amounts

The exemption is income-based and operates on a sliding scale:

• Income under $29,200: 50% reduction in assessed value
• Income $29,200 to $30,199: 45% reduction
• Income $30,200 to $31,199: 40% reduction
• Income $49,400 to $50,399: 10% reduction
• Income $50,400 to $58,399: 5% reduction

At the maximum 50% reduction, a Queens homeowner paying $8,000 in annual property taxes could save approximately $4,000 per year. Combined with Enhanced STAR, total savings can exceed $4,800 annually.

How to Apply for SCHE

1. Download Form RF-467 from the NYC Department of Finance website or call 311
2. Gather proof of age (birth certificate, passport, or driver's license)
3. Compile income documentation (tax returns, Social Security statements, pension statements)
4. Submit by March 15 of the applicable tax year
5. Renewal is required annually with updated income documentation

Veterans Property Tax Exemptions

Queens is home to thousands of veterans, and New York offers some of the most generous veteran property tax exemptions in the country. There are three distinct veteran exemptions, and eligible veterans can claim all three.

Alternative Veterans Exemption (Basic)

• Eligibility: Veterans who served during a qualifying war period or received an expeditionary medal
• Benefit: 15% reduction in assessed value
• Documentation: DD-214 or equivalent discharge papers

Combat Zone / Theater Exemption

• Eligibility: Veterans who served in a combat theater
• Benefit: Additional 10% reduction in assessed value (stacked on the basic 15%)
• Documentation: DD-214 showing combat service or qualifying medals

Disabled Veterans Exemption

• Eligibility: Veterans with a service-connected disability rated by the VA
• Benefit: Exemption based on disability percentage, with 100% disabled veterans potentially qualifying for full exemption on assessed value
• Documentation: VA disability rating letter

A 100% disabled veteran in Queens who stacks all three veteran exemptions plus Enhanced STAR could potentially reduce their property tax bill to near zero. I have helped veteran clients in Ozone Park, Howard Beach, and Jamaica claim exemptions they had no idea existed.

Disability Homeowners' Exemption (DHE)

The DHE program provides property tax relief for homeowners with disabilities who are not veterans. It operates similarly to SCHE but with disability-specific eligibility criteria.

DHE Eligibility

• Have a qualifying disability (receiving Social Security Disability, Supplemental Security Income, or similar disability payment)
• Own the property and use it as your primary residence
• Combined household income under $58,399

DHE Benefit Amounts

DHE uses the same sliding scale as SCHE, providing a 5% to 50% reduction in assessed value depending on income. The maximum benefit at the lowest income tier provides a 50% assessed value reduction.

DHE can be combined with Basic STAR for additional savings. If the disabled homeowner is also a veteran, the veteran exemptions can be stacked as well.

Clergy Exemption

Active members of the clergy who own and occupy residential property in Queens may qualify for a partial property tax exemption. This exemption is specifically for ordained clergy members, including ministers, priests, rabbis, and imams.

• Eligibility: Ordained or officially appointed clergy of a recognized religious organization, residing in the property
• Benefit: Exemption on a portion of assessed value (up to 1,500 square feet or the full property if smaller)
• Application: File with the NYC Department of Finance with documentation from the religious organization

Co-op and Condo Abatements

If you own a co-op or condo in Queens, you may qualify for the Cooperative and Condominium Tax Abatement, which reduces your property tax bill by a percentage that varies by assessed value per unit.

• Average assessed value under $60,000 per unit: 28.1% abatement
• Average assessed value $60,000 to $99,999: 25.2% abatement
• Average assessed value $100,000+: 17.5% abatement

This abatement is typically applied automatically by the building's managing agent, but it is worth verifying with your co-op board or condo association that it is being claimed.

How to Stack Multiple Exemptions for Maximum Savings

One of the most common mistakes Queens homeowners make is assuming they can only claim one exemption. In reality, many programs can be combined. Here are the most powerful combinations:

Senior Homeowner Stack

• Enhanced STAR + SCHE = up to $4,800+ per year in savings

Senior Veteran Stack

• Enhanced STAR + SCHE + Veterans Exemption (all three tiers) = potential savings exceeding $6,000 per year

Disabled Homeowner Stack

• Basic STAR + DHE = up to $4,400 per year in savings

Disabled Veteran Stack

• Enhanced STAR + Disabled Veterans Exemption = potential near-complete tax elimination

Step-by-Step Application Guide

1. Identify which exemptions apply to you using the eligibility criteria above
2. Gather documentation: proof of age, income (tax returns, Social Security statements), military discharge papers (DD-214), disability letters, clergy certification
3. Download the correct forms from the NYC Department of Finance website or call 311 to request them by mail
4. Submit before the March 15 deadline for the upcoming tax year
5. Register for STAR separately through the NYS Tax Department at tax.ny.gov/star
6. Confirm receipt by checking your Notice of Property Value (NOPV) in January/February
7. Renew annually for income-based exemptions (SCHE, DHE)

Common Mistakes That Cost Queens Homeowners Money

• Not registering for STAR after purchase: New homeowners must proactively register. It does not happen automatically.
• Missing the March 15 deadline: Late applications are rarely accepted. Set a calendar reminder every January.
• Not upgrading from Basic STAR to Enhanced STAR: When you turn 65, you must apply separately for the enhanced benefit.
• Assuming STAR is the only program: SCHE, DHE, and Veterans Exemptions provide far larger savings than STAR alone.
• Not appealing an incorrect assessment: If your assessed value is too high, your exemptions save less in dollar terms. File a property tax appeal to correct the assessed value first, then apply exemptions on the corrected amount.

Queens Property Tax Exemption Resources

• NYC Department of Finance: Call 311 or visit nyc.gov/finance
• NYS Tax Department (STAR): tax.ny.gov/star or call (518) 457-2036
• Queens Borough President's Office: Free property tax assistance clinics throughout the year
• Legal Aid Society: Free legal help for low-income homeowners navigating exemption applications