(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 disability please view the Circuit Breaker Abatement section above.
In order to qualify for the Indigent (Hardship) & Disability Abatement, the applicant must be the owner of the
home as of January 1st of 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
attending physician. Those filing as Indigent/Hardship must include an affidavit of
The abatement will be applied to 2020’s property taxes. If the application is received by June 30, 2020, it will
appear on your Real Property Valuation Notice that is mailed by July 22 of current year. Mobile Homes if after the
abatement there is an outstanding balance a bill would be mailed in a separate mailing from the Assessor’s
Office. Mobile home taxes are due May 15, of current year.
DEADLINE: The deadline to file this a low Income application is September 1, 2020. The Commission may extend the time for filing a Low Income abatement application until December 31 of 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 your submitting the Low Income abatement application after the deadline of September 1st.