Age or Disability
To qualify for the senior citizen exemption, you must be at least 61 years old on December 31 of the year in which you apply.
There is no age limit for the disabled person exemption but you must be unable to work because of a disability. You must send a doctor's statement, Social Security Award letter or 100% Veterans Administration Award letter.
These exemptions are available for your principal home and up to five acres of land. A mobile home may qualify as your residence, even if you do not own the land where the mobile home is located. The property must be your principal place of residence at the time you apply for the exemption and must be owner occupied for more than six months each year.
Your residence may qualify even if you are temporarily in a hospital, licensed nursing home, assisted living or adult care facility. You may rent your residence to someone else during your hospital or nursing home stay, if the income is used to pay the hospital or nursing home costs, documentation will be necessary if so. A property used as a vacation home is not eligible for the exemption program.
A home owned by a married couple or by co-tenants is considered owned by each spouse or co-tenant. A co-tenant is a person who has an ownership interest in the residence and resides in the residence. Only one person must meet the age or disability requirement.
Your annual household income may not exceed $40,000. Household income includes your disposable income, that of your spouse and any co-tenants.
- The income of a person other than a spouse who does not have an ownership interest and lives in your home. The application must show any income that a person contributes to the household
- The income of a person who has an ownership interest and lives elsewhere. However, if someone living elsewhere has any ownership interest, the amount of your exemption will be based on the percentage of your interest in the property