DOF testimony on SCHE and DHE homeowner exemption programs
Shear describes the Senior Citizens Homeowners Exemption and Disabled Homeowners Exemption programs, reporting 50,912 SCHE exemptions with $190.9 million tax expenditure and 2,500 DHE exemptions with $8.5 million expenditure in fiscal year 2026.
Two other introductions before the Council concern homeowner exemptions rather than rent-free program benefits, but they serve a closely related purpose,
helping older homeowners and homeowners with disabilities to remain in their homes by reducing their property taxes.
The Senior Citizens Homeowners Exemption, or SHE, provides a partial reduction of a home's assessed value to qualifying senior homeowners.
The Disabled Homeowners Exemption, or DEHE, provides similar benefits
to qualifying homeowners with disabilities.
These are significant programs.
In fiscal year 2026, DOF granted 50,912 SHE exemptions with $1.1 billion in exempt excess
value and an estimated tax expenditure of $190.9 million.
DOF also granted 2,500 Dehee exemptions in fiscal year 2026 with an estimated tax expenditure of $8.5 million.