Form RP-459: Partial Property Tax Exemption for Physically Disabled New Yorkers

Form RP-459, officially titled “Application for Partial Exemption for Real Property of People who are Physically Disabled,” is issued by the New York State Department of Taxation and Finance. It allows homeowners with a physical disability to apply for a reduction in the assessed value of their property, which lowers the amount of local property tax they owe. This exemption is separate from other disability-related programs and applies specifically to physical disabilities that affect a person’s ability to perform daily activities.

The form is used at the local level. Even though it’s a New York State form, it gets filed with your local assessor’s office, not with the Tax Department directly. Each municipality in New York has the option to offer this exemption, so availability and the exact percentage of reduction can vary depending on where the property is located. Some towns and counties adopt the exemption at full value, while others set a lower percentage or income cap.

Who Needs This Form

Form RP-459 is meant for property owners who have a documented physical disability and who occupy the property as their primary residence. Ownership requirements typically apply, meaning the applicant must be the legal owner, or one of the owners, of the home. Because this exemption ties eligibility to both disability status and household income limits set by the local taxing jurisdiction, applicants generally need to provide proof of both.

If you’re a senior citizen who is also disabled, it’s worth checking whether your municipality allows you to apply for whichever exemption gives you a larger benefit, since disability and senior exemptions are usually not combined for the same property. Homeowners should also confirm with their assessor whether the local jurisdiction has actually opted into offering this specific exemption, since not every town or school district participates.

When This Form Is Used

Form RP-459 is filed as an initial application when a homeowner first becomes eligible for the disability exemption, whether that’s because they’ve recently acquired the property, recently became disabled, or are applying for the first time after learning about the program. Local assessors typically require this application to be submitted by a specific deadline each year, often tied to the taxable status date for that municipality, so timing matters. Missing the local filing deadline usually means waiting until the following assessment cycle.

Some assessors also require annual renewal or periodic income verification to confirm continued eligibility, since income limits can change and household circumstances shift year to year. It’s a good idea to ask your assessor’s office directly about renewal requirements when you first file.

How to Get and Fill Out Form RP-459

The form is available directly from the New York State Department of Taxation and Finance website as a fillable PDF, which means you can type your information directly into the form fields before printing it for submission. You’ll need to provide details such as the property location, ownership information, a description of the disability, and household income figures used to determine eligibility under your local exemption rules.

Supporting documentation is usually required alongside the application, which often includes proof of disability from a recognized state or federal agency and income documentation such as tax returns or benefit statements. Applicants working through the income portion of the application may find it helpful to reference the RP-459-C income worksheet, which breaks down how qualifying income is calculated for this type of exemption.

Homeowners who have modified their property to accommodate a disability, such as installing ramps or widening doorways, may also want to look into Form RP-459-A, which covers exemptions for accessibility improvements rather than the general disability exemption covered here. And for households that include a volunteer firefighter or ambulance worker, it’s worth checking Form RP-466-A to see if that separate exemption might apply as well.

Once completed, the form and any required attachments should be submitted directly to the local assessor’s office rather than mailed to the state. Assessors can also confirm whether additional local forms or documentation are needed to process the exemption request.