Exemptions

Regular Homestead (H-1)

• Under 65
• Homestead must be occupied by person(s) whose name appears on the deed
• Must live in the house on October 1st of the year claimed
• Must file exemption claim/validation only once (before December 31st of the year purchased)
• Reduction in taxes up to $45.00

Exemptions for Persons 65 & Older

• H-2 Adjusted Gross Income according to STATE return or some other appropriate evidence is less than $12,000. (must provide a copy of State Income Tax Return)
  • Must validate annually by signature
  • Reduction in taxes: totally exempted from State portion of bill and up to $47.50 on the County portion and up to $60.00 on the School portion.
• H-3 Taxable Income according to FEDERAL return or some other appropriate evidence is less than $7,500. (must provide a copy of Federal Income Tax Return)
  • Must validate annually by signature
  • Reduction in taxes: totally exempted from all taxes
• H-4 Adjusted Gross Income according to STATE return or some other appropriate evidence is OVER $12,000.
  • Claim/Validate only once
  • If income status changes and falls below the $12,000 level, you will need to re-sign to qualify for a new exemption category
  • Reduction in taxes: totally exempted from State portion of bill and up to $19.00 on the County portion.

• Based on disability status of homeowner
• Disability status must be evidenced by at least 2 medical documents explaining nature of disability or a copy of the original letter of award from Social Security or the Veterans Administration. Documents must state the month & year that disability began.
• Must validate annually by signature
• Reduction in taxes is totally exempt

• Owners of 5 acres or more of farmland, pastureland or timberland that is producing agricultural products, livestock or wood products may apply for current use exemption.  
• This exemption allows for property to be assessed at less than market value when used only for the purposes specified.  
• Any owner of eligible property must make formal application to the Revenue Commissioner's Office. 
• Current Use applications are required by law to be filed with the Revenue Office no later than December 31st for it to apply in the following tax year.
• After granted current use, owner does not have to re-apply annually.
• If property ownership is transferred or the name has been changed on the deed or will, the new owner will have to file a new application for current use exemption.