Tax Exemptions, Credits & Deferrals Criteria

  1. 1. Elderly Exemption

    To apply for the elderly exemption, applicant must be 65 years old before April 1 of the tax year for which the application is being made.

  2. 2. Blind Exemption

    To qualify for this exemption, applicant must have a certificate from the Blind Services Division of the Vocational Rehabilitation Division of the State Education Department.

  3. 3. Veteran Credits

    Veteran credits ranging from $100 in taxes to a total exemption of taxes are available for those meeting the requirements as set by State law.

  4. 4. Solar Energy Systems

    In this subdivision "solar energy system'' means a system which utilizes solar energy to heat or cool the interior of a building or to heat water for use in a building and which includes one or more collectors and a storage container.

  5. 5. Wind-Powered Systems

    In this subdivision "wind-powered energy system'' means any wind-powered devices which supplement or replace electrical power supplied to households or businesses at the immediate site.

  6. 6. Woodheating Energy System

    In this subdivision "woodheating energy system'' means a wood burning appliance designed to operate as a central heating system to heat the interior of a building.

  1. 7. Tax Deferral

    The Board of Assessors may annually grant a person qualified under this paragraph a tax lien for all or part of the taxes due.

  2. 8. Hardship Abatement

    The Board of Assessors may abate for good cause in those instances where it is deemed that a taxpayer is unable to pay all or a portion of his taxes.

  3. 9. Change of Residence

    In some circumstances, the property owner has the responsibility of notifying the Assessing office in order to continue receiving the exemption or credit.

  4. 10. Deadlines

    The assessing officials typically have until July 1st, to send notice of their decision.

  5. 11. Appeal Procedure

    If an application for a property tax exemption or tax credit is denied by the town/city, an applicant may appeal in writing on or before September 1st following the date of notice of tax.