Property Tax Freeze Program
- Combined income of the applicant, applicant’s spouse and all co-owners of the property cannot exceed income limits.
- Annual income from all sources. (Refer to information regarding income sources.)
- Must be 65 or older during the current tax year. Must provide evidence of age.
- Proof of Residency.
- Must own and use the property on which you live as your primary residence.
- The homeowner must file an application annually.
Situations may arise where the base tax amount would change for a homeowner:
- When improvements are made to the property resulting in an increase in value.
- When the homeowner sells the home and purchases another residence.
- Acreage in excess of 5 acres is not eligible for the Tax Freeze. The Assessor of Property will calculate the base tax amount of the primary residence and up to 5 acres.
Proof of Income
Signed copies of Federal tax returns for each person in household (if applicable) and copies of all earnings statements for each person in household, including but not limited to:
- Supplemental Security income
- Social Security benefits
- Veterans benefits
- Wages earned
- Interest income
- Rental income
- Any other income