Real Property Tax Credit (Circuit Breaker): Beginning Tax Year 1992

The Department of Taxation and Finance annually publishes statistical information on the New York State real property tax credit (RPTC). Summary data are presented for taxpayers who were full-year New York state residents. Taxpayers may claim the credit even if they had no New York State personal income tax liability and, therefore, were not required to file an income tax return. Data are shown for the total number of claimants and credit claimed by county, age under and over 65, type of residence, filing category, and household gross income.

纽约州税务局每年发布有关纽约州房地产税收抵免（RPTC）的统计数据。对于全年居住在纽约州的纳税人，提供汇总数据。即使纳税人在纽约州没有个人所得税负债，无需提交个人所得税申报表，也可申请此抵免。数据展示了按县、年龄是否超过65岁、居住类型、申报类别和家庭总收入情况下的抵免申请总数及所申请的抵免金额。