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Senior Citizens Or People with Disabilities
This program is available to citizens who are at least age 61 by December 31, 2022 or retired from regular gainful employment by reason of a disability, with an income of $45,708 or less. Exemptions must be renewed once every six years unless there is a change in status or income. Proof of income is required in addition to the information requested on the application form. Proof of disability is also required.
The exemption freezes the value of the residence as of January 1 of the initial application year, exempts all excess levies and may exempt a portion of regular levies. The Assessor-Treasurer will continue to establish the market value of the property on an annual basis. Your taxes will be calculated on the lesser of market value or frozen value.
How to Apply
Overview
Eligibility is based on age or disability, home ownership and residency, and income.
Age or disability
By December 31 of the assessment year, you must be any of the following:
- At least 61 years of age.
- At least 57 years of age and the surviving spouse or domestic partner of a person who was an exemption participant at the time of their death.
- Unable to work because of a disability.
- A disabled veteran with a service-connected evaluation of at least 80% or receiving compensation from the United States Department of Veterans Affairs at the 100% rate for a service-connected disability.
Home Ownership
To be eligible you must own your home and reside in the home as your primary residence for a minimum of 6 months each year.
Income
To be eligible your income must be $45,708 or less (total taxable and non-taxable income). Household income is calculated using the combined disposable income earned during the assessment year for you, your spouse or domestic partner, and any co-tenants.
The table below shows the tax exemptions at each level of total combined household income. The total of taxable and non-taxable income for you, your spouse or domestic partner, or a co-tenant who is living with you and who has an ownership interest in the property.
| Income Level | Tax Exemption |
|---|---|
| $45,709 or more | This income level does not qualify for a tax exemption |
| $38,677 – $45,708 | All excess (voter-approved) levies and State Schools part 2 |
| $31,645 - $38,676 | You are exempt from excess levies and State Schools part 2, and regular levies on the first $50,000 or 35% of the home’s assessed value, whichever is greater, not more than $70K |
| $31,644 or less | You are exempt from excess levies and State Schools part 2, and regular levies on the first $60,000 or 60%, whichever is greater |
To apply for the tax exemption program you will need to complete the application form (either online or on paper) and provide supporting documentation.
Required for all applications:
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Additional documents which may be required based on your answers:
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