Two programs exist to provide tax relief to homesteaders with disabilities:
Disability Homestead (also known as Class 1b)
Homesteaders who are blind or totally and permanently disabled, and who are receiving benefits from an entity because of their disability, may qualify for a reduced tax rate on a portion of the value of their property.
For the purpose of 1b classification, permanent and total disability describes a condition that is permanent in nature and totally incapacitates a person from working at an occupation which brings the person an income. An individual who is permanently and totally disabled must be receiving payments from a qualifying agency because of their disability.
Applications are due to the Assessor’s Office by October 1 of the assessment year in order to receive this benefit for taxes payable the following year.
If you have specific questions, feel free to contact the Assessor's Office. Facts about the program are available from the Department of Revenue:
Disabled Veterans Homestead Market Value Exclusion
Homesteaders who are honorably discharged veterans with a service-connected disability rating of 70 percent or more, the surviving spouses of certain qualifying veterans, and primary family caregivers of qualifying veterans may qualify for a Disabled Veterans Market Value Exclusion. Disability ratings are determined by the United States Department of Veterans Affairs.
- Qualifying veterans with a disability rating of 70 percent or higher are eligible for a market value exclusion of up to $150,000.
- Reapply immediately if your rating is increased to total and permanent so your exclusion can be increased accordingly.
- Qualifying veterans who are totally (100 percent) and permanently disabled are eligible for a market value exclusion of up to $300,000.
- Spouses of deceased veterans who were 100 percent totally and permanently disabled, and those who receive dependency and indemnity compensation, may also qualify for a market value exclusion of up to $300,000.
Applications are due to the Assessor’s Department by December 31 of the assessment year in order to receive this benefit for taxes payable the following year. Rating change reapplications are also due the same date.
If you have specific questions, feel free to contact the Assessor's Office or your Veteran's Services officer.
Facts about the program are available from the Department of Revenue: