To qualify for the Senior Citizen Property Tax Exemption program, the applicant must meet the following conditions:
The applicant must be 65 years of age on January 1 of the assessment year for which the exemption is sought.
The applicant must own and occupy the real property as their primary residence and permanent place of abode.
The applicant must qualify for a permanent fund dividend for the current assessment year. If the applicant did not apply for a permanent fund dividend, the individual must have met the requirements to be eligible for a permanent fund dividend had he or she applied.
In the case of partial property ownership, the exemption is equal to only the percent of property ownership of the eligible applicant. If the ownership and occupancy of a multiple unit property is shared by persons who are eligible for the exemption, only one application for the property will be accepted. If only one unit of the property is occupied by an eligible individual, an exemption proration will be calculated based on the ownership percentage or actual occupancy percentage, if it is greater than the ownership percentage.
Widows and widowers of qualified seniors must meet the following conditions to continue to receive the exemption:
The widow/widower must be 60 years of age or older at the time of the decedent's death.
The widow/widower must maintain as their primary residence and permanent place of abode the same place of residence in which the decedent claimed exemption.
The widow/widower must fill out an application in their name, provide two forms of picture identification and the decedent's death certificate to remain eligible for the exemption.
The exemption must be applied for annually. Applications are mailed to qualified senior citizens, excluding those who have never applied, each year along with a postage paid business reply envelope.
Applications must be returned to the Assessing Department by January 15 of each tax year.