Eligibility Requirements for Tax Freeze:
- Applicant must be 65 years old on or before December 31, 2015
- Combined 2014 income limit for you, your spouse, and all other persons on the deed is $38,510.
- Income tax returns are required to verify proof of income. If you were not required to file a tax return you must sign a statement stating you are not required to file.
- Property must be applicants primary residence for voting purposes.
- Applicant must reapply every year to remain in the Tax Freeze program.
Property tax is frozen at the tax amount for the year that the property owner initially qualifies for the tax freeze program. The amount of tax paid is frozen, not the value.
Rules regarding ownership and residency differ between Tax Freeze and Tax Relief. A separate application for Tax Freeze is required.