Assessor's Office

Assessor: Danny Hagen

Assessor General Information/ Income and Exemption Provision

PROPERTY TAX EXEMPTION

State law provides property tax benefits for senior citizens and disabled persons in two categories:

Senior Citizens and Disabled Persons Exemption Program ( e-file | pdf )
Property Tax Deferral Program

Applicants must be age 61 or older on December 31 of filing year (no age requirement for disabled persons) and owner and occupant of single family dwelling, mobile home, one unit in multi-unit or cooperative housing. Exemption includes Life Estates. Temporary confinement to a nursing home is allowed. Combined disposable income cannot exceed $48,000 for prior year (including income of spouse and co-tenant). Claims may be filed with the County Assessor anytime during the year. To maintain qualification participants are to provide income verification as requested periodically and notify the Assessor’s Office when a change of income or ownership occurs.

Levels of Reduction for 2024 -2026 Taxes*	Percentage of Median Household Income
A Income=0-$34,000 Exempt from regular property taxes on $60,000 or 60% of the valuation, whichever is greater, plus exemption from 100% of excess levies.	50% (based on $67,316*)
B Income=$34,001-$41,000 Exempt from regular property taxes on $50,000 or 35% of the valuation, whichever is greater, not to exceed $70,000, plus exemption from 100% of excess levies.	55% (based on $67,316*)
C Income=$41,001-$48,000 Exempt from 100% of excess levies.	70% (based on $67,316*)
*Median household income reported by the Office of Financial Management

In all three categories, the taxable value of the home and the home-site up to five acres (depending on zoning) is "frozen" at the amount in place the year of qualification.
Excess levies are generally voted on as maintenance & operation levies or capital improvement bonds.