Special Assessment Freeze
A constitutional amendment was passed in 1998 to allow the "freezing" of assessment values for citizens, provided they meet the requirements of legislation. This bill was amended in 2002 to simplify the process of applying for the assessment freeze. The purpose of this legislation was to provide citizens with some protection from increasing property taxes due to inflation in property values in their senior years.
The assessment freeze only freezes the assessment value; it does not freeze the property tax rate. Property taxes are voted on by the public. If property owners continue to approve new taxes, your taxes will continue to increase.
To qualify for the special assessment freeze, you must meet both of the following conditions:
- 1. You must be 65 or older by the end of the current assessment year OR have a service connected disability rating of 50% or greater as determined by the United States Department of Veterans Affairs OR if you are permanently totally disabled as determined by a final non-appealable judgment of a court or as certified by a state or federal administrative agency with the authority to do so.
- 2. You must meet the income requirement; the income level for 2016 must be less than $71,491.
The assessment freeze will be canceled, if you do one of the following:
- 1. You sell your home.
- 2. You increase the value of your primary home by more than 25% of the value that the assessor has for your house on the current tax roll. Usually this is done by adding additional square footage to the house or adding a secondary building to your residence.
If the assessment freeze is cancelled, your property will be revalued as of the current date. You will then be able to re-apply for the freeze on your new home or on the increased value of your modified home.
To apply for the freeze, you can come to either of the offices listed on the 'Contact Us' page. You must bring proof of age/disability and a copy of your tax return. The assessor must verify that the adjusted gross income amount shown on your tax return meets the requirements of law. Each year the income limit is adjusted for inflation.