Assessor: David M. Thomas
|Assessor General Information/ Income and Exemption Provision|
State law provides property tax benefits for senior citizens and disabled persons in two categories:
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 $42,390 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.
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