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M on Form IT-214. For additional information, see new Form NYC-208, Claim for New York City Enhanced Real Property Tax Credit for Homeowners and Renters, and our Web site. General information What is the real property tax credit? The real property tax credit may be available to New York State residents who have household gross income of $18,000 or less, and pay either real property taxes or rent for their residences. If all members of your household are under age 65, the credit can be as much.

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