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Exemptions  

HOMEOWNERS' EXEMPTION

• Property owners may file an application for a Homeowners' Exemption on a residence that is both owned and occupied as the principal place of residence as of 12:01 a.m. on January 1.  This exemption is also available to property subject to Supplemental Assessment provided the owner intends to occupy the property as their principal place of residence within 90 days of the change in ownership or completion of new construction, and the property is not already receiving an exemption. The exemption reduces the assessed value by $7,000 and reduces the property tax bill.

• Applications must be filed by 5 p.m. February 15 following the change of ownership. If not timely filed, 80% of the full exemption is available if filed between February 16 and 5 p.m. December 10. The application for Homeowners' Exemption need only be filed once, as long as the property owner continues to own and occupy the property as the principal place of residence on which the exemption is filed.

• Property owners have the responsibility to apply for the exemption and to terminate the exemption when no longer eligible. If no longer eligible for the exemption as of 12:01 AM, January 1, the Assessor must be notified in writing on or before December 10 to avoid a 25% penalty on the amount of taxes the exemption represents.

VETERANS' EXEMPTION

• A property owner that is a Veteran (or if you are the unmarried surviving spouse of such a Veteran) may qualify for an Exemption of up to $4,000 off the assessed value of their property.

• A single Veteran may not have assets valued at $5,000 or more, and a married Veteran may not have assets valued at $10,000 or more.

• Applications must be filed January 1 through 5 p.m. February 15, or within 30 days of a Notice of Supplemental Assessment to receive the full exemption. If not timely filed, 80% of the exemption is available if filed between February 16 and 5 p.m. December 10. Veterans' Exemption must be filed annually.

• Property owners may not have both a Homeowners' and a Veterans' exemption on the same property.

DISABLED VETERANS' EXEMPTION

• Property owners that are a Veteran and rated 100 percent disabled, blind, or a paraplegic due to a service-connected disability while in the armed forces (or if you are the unmarried surviving spouse of such a Veteran), may qualify for an Exemption of $100,00 of the assessed value of their principal place of residence.

• The $103,107 Exemption increases to $154,661 exemption if your household income for last year did not exceed the annual income limit stated by the State Board.

• Applications must be filed by 5 p.m. February 15. If not timely filed, 90% of the full exemption is available if filed between February 16 and 5 p.m. December 10, and 85% of the exemption is available if filed after December 10. If an application is not timely filed for the $150,000 Exemption, in conjunction with a timely filed application for the $100,000 Exemption, the property owner shall qualify for 90% or 85% of the additional Exemption amount (i.e., 90% or 85% of $150,000 less $100,000). The full exemption (up to the amount of the supplemental assessment), if any, is available if the filing is made by 5 p.m. on the 30th day following the Notice of Supplemental Assessment issued as a result of a change in ownership or completed new construction. If an application is filed after the 30th day following the date of the Notice of Supplemental Assessment but on or before the date on which the first installment of taxes on the supplemental tax bill becomes delinquent, 80 percent of the exemption available may be allowed. Thereafter, no exemption is available on the supplemental assessment.

• The $100,000 Exemption need only be filed once as long as the owner continues to occupy the property as the principal place of residence on which the Exemption is filed. Annual filing is required for any year in which a $150,000 Exemption is claimed.

• It is the property owners responsibility to apply for the Exemption and it is the property owners responsibility to terminate the exemption when no longer eligible.

INSTITUTIONAL EXEMPTIONS

• Real and personal property used exclusively by a church, non-profit college, cemetery, museum, school or library may qualify for an exemption.

• Properties owned and used exclusively by nonprofit religious, charitable, scientific, or hospital corporations may qualify for a Welfare Exemption.

• Applications for exemptions are due by February 15.

Institutional Exemption Forms