Exemptions

Applications for exemptions MUST  BE received or postmarked by March 15th of the tax year in which the exemption is sought..

  • It is the property owner's responsibility to ensure receipt of the application by the MOA.

  • If you have received an exemption for  a property in the prior year, and there have been no changes to the ownership or use of the property, there is no need to resubmit an exemption application. (see NONPROFIT HOSPITAL EXCEPTION below)

  • Exemptions do NOT automatically transfer. If you had an exemption on a previous property and purchased a new property you must apply for an exemption on the new property, it does not transfer.

  • It is the owners responsibility to notify the assessor of any changes in ownership, occupancy or use of an exempt property. Failure to notify the assessor may result in loss of the exemption, payment of back taxes, penalty and interest.  Municipal Code 12.15.015 C.(6)

 There are several types of property tax exemptions available:

 

Residential Exemption

Owner occupied residential property may be partially exempt (20% of assessed value, up to $50,000 maximum).

Senior Citizen Exemption

Up to $150,000 of the assessed value may be exempt for;

  •  Property owned and occupied as the primary residence and permanent place of abode by a (Senior) resident 65 years of age or older, or  A resident at least 60 years old who is the widow or widower of a person who qualified as a Senior.

  • Application deadline; March 15 of the applicable year. 

  •  (Senior Exemption Application)

Disabled Veteran Exemption

Up to $150,000 of the assessed value may be exempt for;

  • Property owned and occupied as the primary residence and permanent place of abode by a Disabled Veteran, or A resident at least 60 years old who is the widow or widower of a person who qualified as a Disabled Veteran.

  • Application deadline; March 15 of the applicable year.

  • (Disabled Veteran Exemption Application)