A) 17D Surviving Spouse, Minor Children
Requirements:
Own and occupy the property as of July 1 of tax year.
Surviving spouse must remain unmarried.
If ex-spouse dies AFTER divorce, applicant is NOT a Surviving Spouse.
If spouse dies while applicant is separated, applicant is a Surviving Spouse.
Documents Required:
Death certificate of spouse or parent who dies on or before July 1 of tax year.
Financial Requirements:
Applicant’s whole estate {excluding the value of applicant’s domicile (home)} cannot exceed:*
Whole Estate $43,097.00
Applicant’s whole estate includes: cash on hand in checking and savings accounts, value of personal property, stocks, bonds, money market and individual retirement accounts or loans receivable, value of applicant’s ownership interest in real estate, and balances of private pensions, 401(K) accounts or annuities once the applicant legally qualifies for distribution. |
*If applicant’s home has 4 or more residential units or commercial space, a portion of the assessed value of the property will be included in the whole estate.
The Amount of the Exemption is $194.00 Per Year.
B) 17D Elderly
Requirements:
Be 70 years of age as of July 1 of the tax year.
Own and occupy the property as of July 1 of tax year.
Must own and occupy the property for at least 5 years.
Documents Required:
A Birth Certificate is necessary to prove age of applicant. Other forms of identification will be reviewed for acceptability.
Financial Requirements:
Applicant’s whole estate {excluding the value of applicant’s domicile (home)} cannot exceed:*
Whole Estate $43,097.00
Applicant’s whole estate includes: cash on hand in checking and savings accounts, value of personal property, stocks, bonds, money market and individual retirement accounts or loans receivable, value of applicant’s ownership interest in real estate, and balances of private pensions, 401(K) accounts or annuities once the applicant legally qualifies for distribution. |
*If applicant’s home has 4 or more residential units or commercial space, a portion of the assessed value of the property will be included in the whole estate.
The Amount of the Exemption is $194.00 Per Year.
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