The Senior Citizens Property Tax Deferral Program is not claimed on your tax return. Visit the state website to file the necessary forms.
To participate in the program, you must meet all of the following requirements:
- You must be at least 65 or older. If you’re married, one spouse must be at least age 65 and the other spouse at least 62.
- Your total household income may not exceed $60,000.
- You, or your spouse, if you are married, must have owned and occupied your homestead for the last 15 years.
- Other liens, which are accessed against your property, are less than 75% of the estimated market value.
- No state or tax federal liens or judgement liens on your property.
The amount of tax you pay is decided the year you join the program. The maximum amount of property tax you pay will be 3% of your total household income.
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Special Homestead Classification for certain persons who are blind or disabled.
The Special Homestead Classification (class 1b) provides a reduced property tax classification rate on the first $50,000 of market value of a qualifying person’s homestead.