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关于纽约州房地产税抵免（RPTC）的统计数据。该数据集汇总了全年居住在纽约州的纳税人信息。即使纳税人没有纽约州个人所得税纳税义务，即无需提交个人所得税申报表，他们也有权申请此抵免。数据按县、年龄是否超过65岁、居住类型、申报类别和家庭总收入等方面展示了总申请人数及抵免金额。