The Crime Victim or Good Samaritan Exemption provides property tax relief to crime victims who have a disability because they were victims of a crime or were trying to prevent a crime.

To be eligible, the home must have been modified to accommodate the owner's special needs due to the disability.

This exemption doesn't need to be renewed.

For exemption benefits to begin on July 1 of the year you apply, your application must be postmarked or submitted online on or before March 15. If the due date falls on a weekend or a national holiday, the deadline will be the next business day.

Applications that are received after the filing deadline will be processed for July of the following year.

2025/2026 Tax Year

 The deadline to apply for the 2025/2026 tax year is March 17, 2025.

  • If you’re eligible for an exemption and your 2025/2026 application was postmarked or submitted on or before the deadline, you’ll start receiving benefits on July 1, 2025.
  • If you’re eligible for an exemption and your 2025/2026 application was postmarked or submitted after the deadline, you’ll start receiving benefits on July 1, 2026.

2024/2025 Tax Year

 The deadline to apply for the 2024/2025 tax year was March 15, 2024.

  • If you’re eligible for an exemption and your 2024/2025 application was postmarked or submitted on or before the deadline, you’ll start receiving benefits on July 1, 2024.
  • If you’re eligible for an exemption and your 2024/2025 application was postmarked or submitted after the deadline, you’ll start receiving benefits on July 1, 2025.

To be eligible for the benefit:

  • The property must be a 1-, 2-, or 3-family home
  • The crime victim or Good Samaritan must be the property’s owner, a member of the owner’s household, or a resident of the property
  • The physical disability caused by the crime must include a permanent physical impairment which greatly limits one or more major life activities
  • Improvements made to the property must have resulted in an increase in the property’s assessed value

Law enforcement officers aren't eligible for this exemption.

To apply for the exemption, you must complete the Crime Victim/Good Samaritan Exemption Application and provide all required documents.

Mail to:

NYC Department of Finance
Personal Exemptions
59 Maiden Lane, 24th Floor
New York, NY 10038

If you send your application by certified mail, your certified mail receipt will be signed, dated, and returned to you. Once an exemption application is received by the Department of Finance (DOF), they will send you an acknowledgment letter. They will review it and send you a decision letter or a letter requesting additional information within 90 days.

Online

Download the Crime Victim/Good Samaritan Exemption Application.

By Mail

Call 311 or 212-NEW-YORK (212-639-9675) to request a copy.

You must provide a police report, a report from the Office of Victim Services, or other documentation showing that you have a physical disability as a result of a crime.

Phone or Virtual Assistance Appointments

Phone Appointments

You can schedule an appointment online for Property Tax Exemption application assistance over the phone.

You must select the Exemptions Virtual Appointments option and then in contact details notes request your appointment by phone.

Appointments can be scheduled for 2 to 30 days in advance.

You will be contacted by telephone at time of appointment.

Schedule an appointment.

Virtual Appointments

You can schedule a virtual appointment online for Property Tax Exemption application assistance.

Appointments can be scheduled for 2 to 30 days in advance.

You will be contacted by telephone at time of appointment.

Schedule an appointment.

Enrollment Events

At an outreach event, Department of Finance staff will work with you one-on-one to help you complete a property tax exemption application.

To apply for or renew an exemption at the event, all owners must be present to sign the application. Make sure to bring the required documents, along with a government-issued photo ID, application, and any related letters or notices you received from DOF before going.

For a list of upcoming events, visit the Department of Finance Public Events page.

In-Person Assistance

Department of Finance Business Centers

Appointments are strongly encouraged to reduce wait time.

Manhattan DOF Business Center
66 John Street (between Dutch and William Streets)
New York, NY 10038
Monday to Friday, 8:30 AM to 4:30 PM

Learn more or schedule an appointment at the Manhattan Business Center.

Queens DOF Business Center
144-06 94th Avenue (between Liverpool Street and Sutphin Boulevard)
Jamaica, NY 11435
Tuesday and Thursday, 8:30 AM to 4:30 PM

Learn more or schedule an appointment at the Queens Business Center.

Staten Island DOF Business Center
350 St. Marks Place, 4th Floor (between Hyatt Street and Victory Boulevard)
Staten Island, NY 10301
Wednesday, 8:30 AM to 4:30 PM

Learn more or schedule an appointment at the Staten Island Business Center.

Once an exemption application is received by the Department of Finance, they will review it and send you a decision letter or a letter requesting additional information within 90 days.

Property Exemption on NOPV

If you have not filed your renewal application or did file a renewal application but did not receive an approval notice by January 5, you will not see the benefit on your Notice of Property Value. However, as long as you file your renewal application by the exemption filing deadline, your benefit will be processed and if you are approved will appear on your July property tax bill.

Status

You can check the status of a property tax exemption application online or by phone.

Online

Look up the status of a property tax exemption application.

By Phone

Call 311 or 212-NEW-YORK (212-639-9675) for status.

Call 311 or 212-NEW-YORK (212-639-9675) for help.