Property Tax Exemptions
Senior Citizen/Disability Exemption
If you are a senior citizen or disabled, you may qualify for a property tax reduction/exemption if:
- Your annual household combined disposable income (including social security income) is $40,000 or less
- You are 61 years of age or older
- You own and occupy your residence by December 31 the year before the taxes to be exempted are due
- You are retired because of physical disability or
- You are a widow or widower at least 57 years of age, whose spouse had an exemption at the time of death
Current Use Program
Current use properties are those which qualify for a reduced assessment based upon the use of the property as Open Space, Farm & Agricultural, or Designated Forest Land.
The Legislature designed the Current Use Program to preserve land for agriculture, timber growth and open space in areas where market value taxation would otherwise economically prohibit their continued use for those purposes.
Property owners must apply for and be granted the reduction and may continue in the program until the use is changed or the owner elects to remove the property from the program.
- Guide to Open Space – Publication
- Open Space Land Current Use –Application
- Current Use Farm & Agriculture Classification – Application
$500 per parcel is required with each application. This applies to all land classification programs, which includes Open Space, Farm & Agriculture and Designated Forest Land. The fee will not be refunded if the application is denied.
A Timber Management Plan is also required when classifying property as Designated Forest Land. This requirement also applies to the sale or transfer of DFL property.