Surviving Spouse, Minor Children of Deceased Parents, Elderly

A) 17D Surviving Spouse, Minor Children

Requirements

  • Own and occupy the property as of July 1 of tax year.
  • Must own and occupy the property for at least 5 years.
  • 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 9excluding the value of applicant's domicile [home]) cannot exceed: (see note)

  • Whole Estate - $54,693

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.

Note: 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 $256 Per Year.

Download the application for Exemption (PDF).

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: (see note)

  • Whole Estate - $54,693

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.

Note: 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 $256 Per Year.

Download the application for Exemption (PDF).