Eligibility Requirements for the Senior Citizen / Disabled Persons Exemption Program
Age or Disability
To meet the age or disability requirement you must meet one of the following criteria:
- Must be 61 years of age or older on December 31st of the assessment year.
- A surviving spouse or domestic partner who is 57 years or older in the year of death.
- Unable to work because of a physical disability. A Proof of Disability Statement must be completed by your physician. This form can be obtained from the Assessor´s Office.
- A veteran entitled to and receiving compensation from the United States Department of Veterans Affairs at a total disability rating for a service-connected disability.
To meet the ownership qualification, you must have had an ownership interest in the property as of December 31 of the assessment year for tax relief in the following year. In other words, to receive an exemption in 2019, you must own your home by December 31, 2018.
To meet the residency requirement, the property must be your primary residence by December 31 of the assessment year for tax relief in the following year. In other words, to receive an exemption in 2019, you must be living in your home by December 31, 2018. You must live in your home for more than six months each year. (NOTE: Starting in tax year 2020, you must live in your home for more than nine months each year.)
For income years 2016 - 2018, your annual household disposable income may not exceed $40,000. Household income includes the combined disposable income of you, your spouse or domestic partner, and any co-tenants. A co-tenant is a person who lives in your home and has an ownership interest in your home.
|Tier 1||$0 -
|(1) Exempt from 100% of excess levies
(2) Exempt from regular property taxes on $60,000 or 60% of the valuation of your residence, whichever is greater
|Tier 2||$30,001 - $35,000||(1) Exempt from 100% of excess levies
(2) Exempt from regular property taxes on $50,000 or 35% of the valuation of your residence, whichever is greater not to exceed $70,000
|Tier 3||$35,001 - $40,000||(1) Exempt from 100% of excess levies|