Assessor's Office

Assessor: David M. Thomas
Assessor General Information/ Income and Exemption Provision
PROPERTY TAX EXEMPTION

State law provides property tax benefits for senior citizens and disabled persons in two categories:

  • Senior Citizens and Disabled Persons Exemption Program
  • Property Tax Deferral Program

Applicants must be age 61 or older on December 31 of filing year (no age requirement for disabled persons) and owner and occupant of single family dwelling, mobile home, one unit in multi-unit or cooperative housing. Exemption includes Life Estates. Temporary confinement to a nursing home is allowed. Combined disposable income cannot exceed $40,000 for prior year (including income of spouse and co-tenant). Claims may be filed with the County Assessor anytime during the year. To maintain qualification participants are to provide income verification every two years and notify the Assessor’s Office when a change of income or ownership occurs.

Income of $30,000 or less:
Exempt from regular property taxes on valuation up to $60,000 or 60% of valuation, whichever is greater, plus 100% of excess levies.

Income of $30,001 to $35,000:
Exempt from regular property taxes on valuation up to $50,000 or 35% of valuation, whichever is greater, not to exceed $70,000, plus 100% of excess levies.

Income of $35,001 to $40,000:
Exempt from 100% excess levies.

In all three categories, the taxable value of the home and the home-site up to five acres (depending on zoning) is "frozen" at the amount in place the year of qualification.
Excess levies are generally voted on as maintenance & operation levies or capital improvement bonds.