Real property tax credit

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Who is eligible?

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, Instructions for Form IT-214.

How to claim the credit

• If you file a New York State personal income tax return, complete Form IT-214, Claim for Real Property Tax Credit, and submit it with your return.
• If you are not required to file a New York State income tax return, but you qualify for this credit, just complete and file Form IT-214 to claim a refund of 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 Form IT-214 (for the year or years that you were eligible) as soon as you can, but before these dates. 

Additional information

• Form IT-214, Claim for Real Property Tax Credit, and its instructions.