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New York State

These resources – like the public health crisis itself – are constantly evolving and are only current as to the date of publication. This page was last updated on July 20, 2020.

We recommend that you monitor this site, as well as the sites referenced in these resources, for updates and changes as we expect the situation and solutions to change over the coming weeks and months. For information on specific programs, we encourage you to visit the websites of the organizations or government entities that are responsible for the relief.

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Description of Program and Relief

NYC Property Tax and Interest Deferral Program

The New York City Department of Finance offers the Property Tax and Interest Deferral (PT AID) program, which allows qualifying homeowners to defer their property tax payments, or pay only a small percentage of their income, so that they can remain in their home after suffering unexpected financial hardship due to “extenuating circumstances.” Qualified participants can enter a payment plan that limits their payments to a maximum of 8% of their adjusted gross income while the hardship persists.

Government or Lead Agency

New York City Department of Finance

Dates Available

Available immediately.

Eligibility Requirements/Restrictions

The Department of Finance defines “extenuating circumstances” as involving the death or serious illness of a property’s owner or immediate family member, loss of income, or enrollment in the Department of Environmental Protection’s Water Debt Assistance Program. An applicant must satisfy the following additional requirements:

  • The property must be a one to three unit tax class 1 residential property, or a condominium;

  • The property must have been their primary residence for at least one year; and

  • They must have a federal adjusted gross income (AGI) of $58,399 or less.

Application Deadlines (If Applicable)

No deadline.

Applications are available here: https://www1.nyc.gov/assets/finance/downloads/pdf/ptaid/ptaid-initial-application.pdf.

Applications can be submitted (1) online; (2) by mail to the NYC Department of Finance, 59 Maiden Lane, 19th Floor, New York, NY 10038; or (3) in-person at any Department of Finance business center (although this is not recommended in light of the outbreak).

To submit an application online, you must create an account on the Department of Finance’s website through this link and then submit a scanned version of the application and supporting documents here. If you do not have a scanner, you can mail your application to the address listed above.

Contact for More Information

Call 311 (212-NEW-YORK outside NYC) or contact the Department of Finance through this link. As with the online application process, you must first create an account to contact the Department of Finance through its website here.

List of Additional Information

PT AID Website: https://www1.nyc.gov/site/finance/taxes/pt-aid.page.

Extenuating Circumstances Calculator: https://a836-rpie.nyc.gov/ecicalculator/extenuatingCircumstance.cfm.

Income Worksheet: https://www1.nyc.gov/assets/finance/downloads/pdf/ptaid/ptaid-worksheet.pdf.

Required Documentation: https://www1.nyc.gov/assets/finance/downloads/pdf/ptaid/ptaid-infosheet.pdf.

Brochure: https://www1.nyc.gov/assets/finance/downloads/pdf/translations/ptaid/ptaid-brochure.pdf.


© 2021 Paul, Weiss, Rifkind, Wharton & Garrison LLP. This does not constitute legal advice and does not create an attorney-client relationship. In some jurisdictions, this publication may be considered attorney advertising. Past representations are no guarantee of future outcomes.

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