Exceptions to Ownership & Occupancy Requirements

The applicant may still qualify if the ownership and/or occupancy requirements cannot be met due to any of the following reasons:

  1. Title to the property is held by the spouse of the qualifying senior.  
    • The qualifying senior must meet the age and occupancy requirements stated above; and
    • The spouse must occupy the property as his or her primary residence.
  2. Title to the property is held in a trust solely for estate planning purposes.
    • The name of the trust must be provided in the application.
    • The names of the maker of the trust, the trustee and the beneficiaries must also be provided in the application.
    • To qualify, the maker of the trust must be the qualifying senior or spouse.
  3. Title to the property is held in a corporate partnership or other legal entity solely for estate planning purposes.
    • The name of the corporate partnership or other legal entity must be provided in the application.
    • The names of the principals must be provided in the application.
    • To qualify, the senior or spouse must be a principal of the corporate partnership or legal entity.
  4. The qualifying senior, spouse or surviving spouse is/was confined to a hospital, nursing home or assisted living facility.
    • If not for confinement of the qualifying senior, spouse or surviving spouse in a healthcare facility, the individual would occupy the residential real property as his or her primary residence. During confinement, the property:
      • i. is/was temporarily unoccupied; or
      • ii. is/was occupied by the spouse of the person confined, a financial dependent or both.
    • Details of the confinement must be provided in the application
  5. The prior home was condemned in an eminent domain proceeding by a governmental entity, or it was sold to a governmental entity upon threat of condemnation by eminent domain.
    • Verification of the condemnation or threat of condemnation must be provided with the application. The assessor may request any information to verify the circumstances of condemnation.
    • If the qualified senior owned and occupied another property in between owning the condemned property and the property for which application is being made, qualification for exemption is lost, as the 10-year owner/occupancy requirement cannot be waived.
    • Had the condemnation or threat of condemnation not occurred, the qualified senior would satisfy the ownership and occupancy requirements on the prior residence and would be applying for exemption on that property.