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Can I subtract my mortgage payment from my income?
No, since the value of the house and up to two acres of land is excluded from the net worth, the mortgage payment cannot be excluded.

Commissioner of the Revenue - Tax Relief for Elderly and Handicapped

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1. How do I get tax relief if I am elderly or disabled?
2. How old do you have to be to qualify?
3. What is the maximum income you can have and still qualify?
4. What is the maximum net worth allowed?
5. Do I have to list my social security as income?
6. Can I subtract my mortgage payment from my income?