Special Assessment Freeze

A constitutional amendment was passed in 1998 to allow the "freezing" of assessment values for citizens, provided they meet the requirements of legislation. This bill was amended in 2002 to simplify the process of applying for the assessment freeze. The purpose of this legislation was to provide citizens with some protection from increasing property taxes due to inflation in property values in their senior years.

The assessment freeze only freezes the assessment value; it does not freeze the property tax rate. Property taxes are voted on by the public. If property owners continue to approve new taxes, your taxes will continue to increase.

65 Freeze and Disabled Tax Payer Freeze If a customer is 65 years old (OR if they are disabled and have a letter through social security) and their adjusted gross income on their latest income tax return is $100,000 or less, they qualify for a freeze on their assessed property value. This means that when we are mandated to perform property reassessments every four years, the property's assessed value does not increase; therefore their taxes remain about the same unless new structures are added to the property or if a new millage rate is voted in. This freeze can only be applied to the property where a person is residing and claiming their Homestead Exemption.

The assessment freeze will be canceled, if you do one of the following:

1. You sell your home.
2. You increase the value of your primary home by more than 25% of the value that the assessor has for your house on the current tax roll. Usually this is done by adding additional square footage to the house or adding a secondary building to your residence.

If the assessment freeze is cancelled, your property will be revalued as of the current date. You will then be able to re-apply for the freeze on your new home or on the increased value of your modified home.

To apply for the freeze, you can come to either of the offices listed on the "Contact Us" page. You must bring proof of age/disability and a copy of your tax return. The assessor must verify that the adjusted gross income amount shown on your tax return meets the requirements of law. Each year the income limit is adjusted for inflation.