Senior Relief / Exemptions / Tax Relief

Senior/Disabled Exemption: 
Age or Disability 
You must meet one of the following: 
        •     At least age 61 by December 31st of the previous year 
        •     100% military service-connected disability 
        •     Social Security deemed disabled or letter of disability from your doctor, including                                                                 date deemed disabled (must be submitted)
                                                                     AND 
Ownership & Residency 
You must own and occupy the home in Jefferson County for which the exemption is claimed in total (fee owner), as a life estate (including a lease for life), or by contract purchase by December 31st of the assessment year. 

A home owned jointly by a married couple, a registered domestic partnership or by co-tenants is considered owned by each spouse, domestic partner, or co-tenant. Only one person must meet the age or disability requirements. A co-tenant is a person who resides with the claimant and has ownership interest in the residence. Income information for the co-tenant must be provided.

         •     The property must be your primary residence and you must occupy the home for more than                                                six months each year. (Exemption only on your primary residence and up to 5 acres of land)
         •     Properties used as a vacation home are not eligible for the exemption program.
         •     Vacant land &/or non-assessed structures do not qualify for this program.
                                                                     AND
Income
Your annual gross income cannot exceed $40,000
         •     This includes ALL household income (taxable or non-taxable)
         •     Non-reimbursed expenses paid by you (or your spouse/partner) for prescription drugs, Medicare                                      premiums, nursing homes or adult family home care may qualify as deductions. 

TO APPLY:
You MUST provide your IRS Tax Return for the qualifying year & ALL supporting documentation to the Assessor’s Office. (If no tax return was filed, then just supply your proof of income) Examples of documents to bring with you:
         •     Proof of age &/or disability
         •     Trust Agreement (if ownership is in a trust)
         •     Disability Letter (if applicable)
         •     IRS Tax Return
         •     Social Security 1099 Form
         •     Pension or Annuity 1099 Form
         •     Interest Income 1099 Form
         •     Dividends/Capital Gains 1099 Form (all pages to add capital gains)
         •     IRA Income
         •     Receipts of any other income you might be receiving within your household (this includes rentals,                                      items sold, assistance from family or friends, etc)
         •     Closing documents if property sold within the qualifying year
         •     Non-reimbursed prescription costs (if deducting; must supply pharmacy printout form)
         •     Receipts for in-home care &/or nursing home care (if deducting) 
 
CHANGE IN STATUS:
You MUST notify us whenever there is a change in status for the following reasons:
         •     Change in income level
         •     Change in living circumstances
         •     Death of a spouse, domestic partner or applicant
         •     If your income was substantially reduced (or increased) for at least two months before the end of                                      the year and you expect that change in income to continue indefinitely