Senior Relief / Exemptions / Tax Relief
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)
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.
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.
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