Eligibility Requirements

Qualifying Senior

  1. The qualifying senior must be at least 65 years old on January 1 of the year in which he or she qualifies.
  2. The qualifying senior must be the owner of record and must have been the owner of record for at least the 10 consecutive years prior to January 1; and
    • Title to the property can be held either by the qualifying senior alone, by the qualifying senior together with his or her spouse or by the qualifying senior together with other individuals.
    • Title can be held individually, as joint tenants or as tenants in common. The qualifying senior can also hold a life estate in the property.
    • Owner of record means an individual whose name appears on a valid recorded deed to residential real property as an owner of the property.
  3. The qualifying senior must occupy the property as his or her primary residence and must have done so for at least the 10 consecutive years prior to January 1.

Certain exceptions to the ownership and occupancy requirements have been enacted into law. See "Exceptions to Ownership and Occupancy Requirements."

Surviving Spouse of a Senior Who Previously Qualified

  1. The surviving spouse must have been legally married to a senior who applied for and received the exemption, or who met the age, occupancy and ownership requirements on January 1 of the year of application; and
  2. The surviving spouse cannot have remarried; and
  3. The surviving spouse must have occupied the residential real property with the qualifying senior as his or her primary residence and must still occupy the same property; and
  4. When a spouse who had received the exemption passes away, the surviving spouse must reapply in order for the exemption to continue.