Frequently Asked Questions|

A special assessment level will “freeze” the assessed value of the homestead. In other words, the property value at the time the freeze is applied will not change during future reassessment periods. The special assessment level will remain the same for as long as the applicant owns and resides in the home and income does not exceed the maximum income set by the legislature. This special assessment level is lost if improvements in excess of 25% of the home’s value are added.

Special Assessment Levels available to all taxpayers:

Age 65 Freeze:

  • At least one owner of the home must be age 65 or older.
  • Adjusted Gross Income, combined for all owners, cannot exceed $100,000 for the year 2020.
  • Required Documents: Driver’s License or Birth Certificate, Federal Tax Return

Disability Freeze

  • Owner of the home must be permanently and totally disabled.
  • Adjusted Gross Income, combined for all owners, cannot exceed $100,000 for the year 2020. The owner’s eligibility must be recertified each year the freeze is in effect.
  • Required Documents: Disability Awards Letter, Driver’s License or Birth Certificate, Federal Tax Return

Special Assessment Levels available only to veterans:

Disabled Veterans Freeze

  • Owner of the home must have a service-connected disability with a 50% or higher disability rating.
  • Adjusted Gross Income, combined for all owners, cannot exceed $100,000 for the year 2020.
  • Required Documents: Disability Awards Letter, Driver’s License or Birth Certificate, Federal Tax Return

Disabled Veterans Additional Homestead Exemption

  • Owner of the home must be a veteran with a 100% service-connected disability rating, or the surviving spouse of a veteran with a 100% service-connected disability rating.
  • Required Documents: Disability Awards Letter, Driver’s License or Birth Certificate

Additional Special Assessment Levels:

Surviving Spouse Additional Homestead Exemption

  • Owner of the home must be an unmarried surviving spouse of a person who died while on active duty as a member of the armed forces, or while performing their duties as a law enforcement or fire protection officer. The property must have been owned and occupied by the deceased service member, law enforcement or fire protection officer at the time of death.
  • Required Documents: Disability Awards Letter, Driver’s License or Birth Certificate, Federal Tax Return

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