Property Tax Exemption for Senior Citizens and People with Disabilities

Your county

Which county is the residence in?

Each county has its own income thresholds, based on that county's median household income.

County

Age or disability

Do you meet the age or disability requirement?

By December 31 of the assessment year (December 31, 2026 for taxes due in 2027), at least one of the following must be true.

At least 61 years of age At least 57 years of age, and the surviving spouse or domestic partner of a person who was an exemption participant at the time of their death Unable to work because of a disability (any age)Requires an SSA determination or physician's affidavit A disabled veteranService-connected evaluation of at least 40%, or receiving compensation from the U.S. Department of Veterans Affairs at the 100% rate for a service-connected disability None of the above

Ownership & occupancy

Do you own and occupy the residence as your primary home?

You must be a registered owner by December 31 of the assessment year, and must occupy the residence for more than six months during that year. A residence used as a vacation home does not qualify.

Yes — I'm a registered owner and occupy the residence more than 6 months a year No

Household

Who's in the household?

This determines the standard deduction available to you in 2027 and tells us whose income to include.

Just me$7,500 standard deduction Me and a spouse or domestic partner$15,000 standard deduction

Whose income counts

Combined disposable income includes the disposable income of you, your spouse or domestic partner, and any co-tenants — defined by DOR as people who have an ownership interest in the residence and live there.

Income from a person who lives with you but has no ownership interest (other than a spouse or partner) is excluded — but any money that person contributes toward household expenses is still counted.

If a co-owner does not live in the residence, only your percentage of ownership qualifies for the exemption. Your county assessor can help with partial-interest cases.

Combined disposable income

Let's estimate your combined disposable income

Combined disposable income is defined specifically by this program — it's different from the adjusted gross income on your federal tax return. It includes income from all sources, even sources that aren't taxable federally. Use the quick estimate for a ballpark, or the guided calculator to mirror the official DOR worksheet line by line.

Your assessment year household income from all sources

Include Social Security, pensions, wages, interest, dividends, rental income, and any other income for you, your spouse or domestic partner, and any co-tenants.

Annual non-reimbursed medical & care costs (optional)

Medicare premiums, prescriptions, in-home care, nursing home or assisted living costs, and similar expenses. We'll automatically apply whichever is larger — your itemized costs or the standard deduction — since you can't take both.

Income from all sources

Enter assessment year totals for you, your spouse or domestic partner, and any co-tenants.

Reminder on losses

Capital, business, or rental losses cannot be deducted or used to offset gains or other income.

Deductions

Beginning in 2027, you have two options. Take the standard deduction, or itemize your non-reimbursed expenses. Use whichever gives you the larger deduction.

Use the standard deduction ($7,500)Simplest option — a flat amount with no itemization Itemize my non-reimbursed expensesMay give a larger deduction for significant medical, care, or rental-related costs

Estimated combined disposable income

After deductions

$0