Surviving Spouse Property Tax Exemption

Exemption Amount

The exemption amount is $175.00.

Application Deadline

Applications must be filed annually with the Board of Assessors on or before December 15th, or three months after the actual tax bills are mailed, whichever is later. Filing an application does not entitle the applicant to a delay in tax payment.

Eligibility Requirements

Applicant must, as of July 1st of the tax year, have one of the following statuses:

• A surviving spouse who owns and occupies the property as their domicile
• A minor with a parent deceased who owns and occupies the property as their domicile
• A person 65 years or over who has owned and occupied the property as their domicile for at least 5 years

Ownership

• A person's interest in the domicile must be worth at least $2,000
• A person may own this interest sole, as a joint owner or as a tenant in common or be the holder of a life estate
• If the domicile is held in a trust, a person can only satisfy the ownership interest if:
  • They are Is a trustee or co-trustee of that trust, and
  • They possess a sufficient beneficial interest in the domicile through that one trust.

Whole Estate

The applicant's whole estate, real and personal, cannot exceed the following:

$40,000, excluding the total value of the subject property, not to exceed 3 dwelling units, and any unpaid mortgage balance on that property. For a property containing 4 or more dwelling units, the value of that portion exceeding 3 units must be included.

The value of a person's (a) cemetery plots, (b) wearing apparel and (c) household furniture and effects kept at the domicile should be excluded from the calculation of the person's whole estate for purposes of this clause.

There is no limitation on annual income for exemption eligibility.

Documentation

An applicant for an exemption must provide to the assessors with whatever information is reasonably required to establish eligibility. This information may include, but not be limited to:

• Birth Certificate
• Evidence of domicile and occupancy
• Income Tax Returns

Number of Exemptions

Not more than one exemption may be granted under this exemption on the same parcel of real estate.