(Tax Relief for Low income Age 66+ or Low Income Widow/Widower)
This program is for low income individuals aged 66 or older on or before December 31 of the current year or low
income widows/widowers who are seeking tax relief on real property. If you are over age 66 living in a
mobile/manufactured home please view the Circuit Breaker Abatement for
Mobile Homes section below. If you are low income, under age 66 and not a widow/widower please view the Indigent (Hardship) &
Disability Abatement section below.
In order to qualify for the Circuit Breaker Abatement the applicant must be the owner of the home as of January 1 of
the current year. The home must 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, and accommodations.
Along with a completed application either a full copy of the 2018 Federal Income Tax Return for each member of the
household must be submitted or W-2’s, 1099-R’s, 1099-SSA’s, etc. for all income received by that member.
Income includes the following: Wages, Salaries, taxable and non-taxable Social Security (including
Medicare premiums), Railroad Retirement, Military Retirement, 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.
The abatement will be applied to 2019’s property taxes. If the application is received by June 30, 2019, it will
appear on the Valuation Notice that is mailed by July 22.