Tax History and Allocation
Property and How it is Assessed
and Paying your Taxes
- Property Tax Relief and Exemptions
5. Property Tax Relief Programs and Exemptions:
If your property is damaged or destroyed, you may be eligible
for a reduction in your assessed value. Taxpayer's Claim
for Reduction of Assessment forms are available in the Assessor's
Office or from the Department of Revenue on the link above.
Agricultural, Open Space, and Timberlands
If you have agricultural, open space or timber lands,
you may apply to classify your land under the Current Use/Open
Space program. A current use assessment generally means a
reduced assessed value for the duration of the classification.
There may be penalties and interest charges for removal from
the classification. Contact the Assessor's Office for information
and application forms. The application must be made by December
31 for classification in the following year.
If you improve your single family residence by remodeling,
adding new rooms, decks, patios or other improvements, you
may apply for a three-year exemption from taxes on the value
of the physical improvement. Physical improvements do not
include normal maintenance items. An application for the exemption
must be filed with the Assessor's Office prior to completion
of the project.
Senior Citizens and Disabled Persons
If you are a senior citizen or disabled person, you may
qualify for property tax relief. To be eligible for the Property
Tax Exemption program, you must:
- Be age 61 or older on December 31 of filing year (no
age requirement for disabled persons).
- The owner and occupant of a single family dwelling, mobile
home, or one unit in multi-unit or cooperative housing.
- Have combined disposable income of $35,000 or less for
the prior year (including income of spouse and co-tenant).
- File a claim with the County Assessor between January
2 and December 31.
Your household income determines the amount of exemption
from regular property taxes or excess levies.
If you are a senior
citizen or disabled person whose income is below $40,000,
you may defer property taxes and special assessments on up
to 80 percent of the equity in your home. Unlike the senior
citizens and disabled persons exemption program, deferred
taxes are a lien on the property. This lien becomes payable,
together with interest, upon sale, transfer or inheritance
of the property.
Your family automobile, household goods, personal effects
and home furnishings are not subject to property tax. However,
personal property tax may be due if these items are used in
Churches, government units and many non-profit agencies do not
pay tax on property used for a tax-exempt purpose. The Department
of Revenue determines which properties are exempt.
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