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Commissioner of the Revenue
Tax Relief for the Elderly or Disabled
To be eligible for tax relief, a taxpayer must meet the following qualifications:
- The home must be the sole dwelling of the owner.
- The applicant must be age 65 or older by June 30 OR totally disabled.
- Income from ALL sources must not exceed $50,000.
- The total net worth (husband and wife) cannot exceed $200,000. (The value of the house and lot is not included in this figure.)
This is a summary only and additional qualifications may apply. For more information, an application, or further assistance, please contact the Real Estate Department at 372-1207. Or download the three-page form, Tax Relief Form for the Elderly/Disabled.
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