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.

纽约州税务与财务部每年发布有关纽约州不动产税信用（RPTC）的统计数据。本报告汇总了全年居住在纽约州的纳税人的相关数据。即便纳税人在纽约州无个人所得税纳税义务，无需提交所得税申报，亦有权申请此信用。数据展示了各县的申请人总数、信用申请情况，按年龄分为65岁以下及以上、居住类型、申报类别和家庭总收入等分类。