Variations in Receipt of Benefit
Other Variation in Receipt of Benefits
Locally, a board of assessors may grant an exemption of any portion of the property taxes owed on the domicile of a person who does not have the financial resources to pay those taxes. The owner of the domicile applying for the exemption must be facing financial hardship as a result of being called into active military service (excluding initial enlistment) or be older and suffer from a physical or mental illness, disability, or impairment.
How is Benefit Disbursed
Eligible Property Type
Characteristics of Eligible Property
Only residential property is eligible for this incentive.
Description of Eligibility Criteria
Qualifications are established locally by the board of assessors, but generally, this incentive applies to persons who, by reason of age, infirmity and poverty, or financial hardship resulting from a change to active military status other than initial enlistment, are unable to pay their property taxes.
Local Option in Adoption of Program
Local government is unable to exercise an option
Local Option Regarding Program Features
No local option regarding program features
Description of State Funding for Tax Loss
State funding for the tax loss is not explicitly mentioned in the law.