Tax Freeze Information

Real Estate Tax Relief

Partial real estate tax exemption is provided for qualified property owner(s) who meet the following criteria:

  1. Primary residence of at least one of the owners of record
  2. At least one owner must be 65 years of age or older or totally and permanently disabled
  3. Combined annual gross income not to exceed $56,566
  4. Total combined financial worth of the owner(s), excluding this residence,not to exceed $200,000

Combined annual gross income shall include all income from all sources of the owner(s) and relatives of the owner(s) residing in the dwelling for which the exemption is claimed. The first $10,000 of income of each relative, other than the spouse, shall not be included.

Please Note

You must apply for this program every year even if you qualified in the previous year. Applications accepted January 1 through March 15. Contact the Commissioner of the Revenue's office for an application.

Qualifying for this program may result in the exemption of increased Real Estate Taxes for homeowners beyond the age 65 or for those homeowners who are totally and permanently disabled. This program does not eliminate all Real Estate tax liability.