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Homeowner TAX Exemptions General Residential Homestead Exemptions. You may only apply for residence homestead exemptions on one property in a tax year. Fill out the other side of this application completely. To qualify for homestead exemptions, you must own and reside in your home on January 1 of the tax year. If you temporarily move away from your home, you still can qualify for an exemption if you don’t establish another principal residence and you intend to return in a period of less than two (2) years. Homeowners in military service or in a facility providing services related to health, infirmity or aging may exceed the two-year period. If you have trouble filling out this form, call the appraisal district. 432-699-4991
Over-65 or Disability Exemptions. You may receive over-65 or disability homestead exemptions immediately upon qualification for the exemption(s). You must apply before the first anniversary of your qualification date to receive the
exemption(s) in that tax year. For example, if you turn 65 or are disabled on June 1 of the current year, you have until May 31
of the next year to apply for the current tax year’s over-65 or disability exemption(s). This special provision only applies to
over-65 or disability exemptions and not to other exemptions for which you may apply.
Tax Limitations. The over-65 or disability exemption for school taxes includes a school tax limitation, or ceiling.
Other types of taxing units – county, city, or junior college – have the option to grant a tax limitation on homesteads of
homeowners disabled or 65 years of age or older. You may transfer the same percentage of school taxes paid to another
qualified homestead in the state. If the county, city or junior college grants the limitation, you may transfer the same
percentage of taxes paid to another qualified homestead within that same taxing unit.
Surviving Spouse Age 55 or Older. Over 65: You qualify for an extension of this exemption if (1) you are 55 years of age or
older on the date your spouse died and (2) your deceased spouse was receiving the over-65 exemptions on this residence
homestead or would have applied and qualified for the exemption in the year of the spouse’s death. You will not receive the
school tax limitation for the over-65 exemption unless your spouse died on or after December 1, 1987.
Disabled: While you would not qualify for a disability exemption claimed by your deceased spouse, you will be entitled to continue the school tax limitation if your spouse died on or after January 1, 2003.
FIND THE FORMS and INSTRUCTIONS at www.midcad.org
File this application between January 1 and no later than April 30
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