(Tax relief for Low-Income individuals Age 65 or under)
This program is for low-income individuals 65 or under on or before December 31, of the current year. Veterans with a
service-related disability should click here. If you are over age 66 or a widow/widower regardless of a disability please view the Circuit Breaker Abatement section above.
In order to qualify for the Indigent (Extreme Hardship) & Disability Abatement, the applicant must be the owner of the home as of January 1st of the current year. This home has to be the “primary residence”. The
applicant must furnish proof of income for “all members of the household” defined as: the
association of persons who live in the same dwelling, sharing its furnishings, facilities, accommodations.
Income includes the following: Wages, Salaries, taxable and non-taxable Social Security
(including Medicare premiums), Railroad Retirements, Military Retirements, State Supplemental Income, Pensions,
Annuities, Distributions from 401-K's, Roth’s, IRA’s, Rent, Business, Farm, Partnership Income, Unemployment,
Alimony, Child Support, Strike Benefits, Welfare payments, Food Stamps, Interest, Dividends, Capital Gains, Earned
Income Credit and Additional Child or other tax credits etc.
Individuals filing as Disabled must also attach a current medical statement from an Licensed physician. Those filing as Indigent as Extreme Hardship must include an affidavit of circumstances. Note: it is possible that the Board of Commissioners who review these abatements may request a hearing to understand your circumstances.
The abatement will be applied to 2023’s property taxes. If the application is received by June 30, 2023, it will appear on your Real Property Valuation Notice that is mailed by July 22 of the current year. Mobile Homes if after the
abatement is applied and there is an outstanding balance you will need to pay the at the Treasurer's office. Mobile home taxes are due May 15, of the current year.
DEADLINE: The deadline to file a Low-Income Abatement Application is September 1, 2023. The Commission may extend the time for filing a Low-Income Abatement Application until December 31 of the current year, if the commission finds that good cause exists to extend the deadline. You must submit a Late Form (see PDF form, print form) filled out with the reason why you are submitting the Low-Income Abatement Application after the deadline of September 1st.