Residential properties that serve as the property owner's or a tenant's primary residence for a minimum of 183 days per calendar year receive an exemption of 45% of fair market value. As a result, the primary residence is only assessed and taxed based on the remaining 55% of its fair market value. The Assessor shall grant the exemption to the first acre of land. If a qualifying property is not currently receiving the exemption, the owner will need to apply with the County Assessor.
Criteria For Determining Primary Residential Status
- Length of continuous residency in the place claimed as primary (owner-occupied) or a long-term (yearly) lease to a tenant.
- The place of residence of the claimant's spouse.
- Location of vehicle registration.
- The nature and payment of taxes in another state or county.
Requirements : You will need to include at least two (2) forms of supporting documents :
- Copy of Driver's License
- Copy of Voter Registration
- Copy of Utility Bills
- Copy of Tax Returns
- Copy of Motor Vehicle Registration