Tax Relief for the Elderly and Disabled

The Tax Relief program is designed to assist elderly and disabled taxpayers by providing either total or partial tax relief. To qualify, certain criteria must be met: age, income and net worth. Qualified applicants will receive relief on their house and up to one acre of land. Limits may vary from year to year.

QUALIFICATIONS FOR TAX RELIEF


COMPLETE EXEMPTION (100%)
  1. Applicant has to be over 65 years of age or totally disabled as of January 1 of the current tax year.
  2. Applicant's income from all sources has to be less than $35,000. (This income includes all of the income of both husband and wife except the first $10,000 of any relative living in the home. If totally disabled $10,000 of income may be deducted from total income.)
  3. Applicants net worth excluding the value of the dwelling and the land, not exceeding 20 acres, upon which it is situated shall not exceed $300,000.
PARTIAL EXEMPTION (50%)
  1. Applicant has to be over 65 or totally disabled as of January 1 of the current tax year.
  2. Applicant's income from all sources has to be between $35,001 to $40,000. (This income includes all of the income of both husband and wife except the first $10,000 of any relative living in the home. If totally disabled $10,000 of income may be deducted from total income.)
  3. Applicants net worth excluding the value of the dwelling and the land, not exceeding 20 acres, upon which it is situated shall not exceed $200,000.
PARTIAL EXEMPTION (50%)
  1. Applicant has to be over 65 or totally disabled as of January 1 of the current tax year.
  2. Applicant's income from all sources has to be $30,000 and under. (This income includes all of the income of both husband and wife except the first $10,000 of any relative living in the home. If totally disabled $10,000 of income may be deducted from total income.)
  3. Applicants net worth excluding the value of the dwelling and the land, not exceeding 20 acres, upon which it is situated shall not exceed $400,000.
The above applies only to your home and one acre. Additional acreage does not qualify for tax relief.

To qualify for the exemption you must file an application on or before April 1, of that calendar year.