If you can answer "yes" to all 4 questions you may qualify for the low income abatement and/or circuit breaker tax credit:
- Under age 66, disabled, widow, or widower
- Under extreme hardship?
- If you are disabled and applying for the first time, attach a medical statement signed by your doctor.
- If you are under extreme hardship, attach an explanation of hardship.
- Was your household income less than $32,738 in 2017?
- Will you reside at your home for which you are claiming abatement for at least 10 months during 2018?
- Will you furnish your own financial support for year prior to application (you cannot be claimed as a dependent on someone else's tax return)?
- Have all prior years' property tax obligations been paid?
Only property tax on claimant's primary residence is eligible for property tax credit.
The county finds that extreme hardship would prevail if the abatement or deferral were not granted.
For the 2018 application, an applicant's 2017 income must be less than $32,738.00. Limited to taxes on the residence and a maximum of one acre of land.
The county may deny the application if the applicant is the owner of income-producing assets which could be liquidated to pay the taxes. Also, any assets transferred to relatives in the preceding three-year period are to be considered by the county in making its determination.