Long Form Qualifications
If any of the following statements is true, you may still qualify for the exemption; but you must use the Long Form:
- Surviving Spouse Option: As the surviving spouse of an individual who previously qualified, each of the following statements is true:
- Your husband or wife was at least 65 years old on January 1 of the year he or she passed away.
- Your husband or wife occupied the property as his or her primary residence for at least the 10 consecutive years prior to January 1 of the year he or she passed away.
- You currently occupy the property as your primary residence and you did so with your spouse on the date of his or her death.
- Exceptions to Ownership and Occupancy Requirements:
- The ownership is in the spouse's name, and that person also occupies the property;
- The ownership has been transferred to or purchased by a trust, corporate partnership or other legal entity solely for estate planning purposes;
- The qualifying senior or, his or her spouse, was or is confined to a health-care facility;
- The prior residence was condemned in an eminent domain proceeding.
- If Spouse is Owner of Record, and the applicant applying is a qualifying senior:
- The ownership requirement may be satisfied if your spouse is the owner of record and occupies the property with you as his or her primary residence.
- You or your spouse must have owned the property for the 10 consecutive years prior to January 1. Your spouse must have occupied the property with you throughout the portion of the 10-year ownership period in which he or she was owner of record.
- As the qualifying senior, you must still meet the age and 10-year occupancy requirements.
- Applicant as surviving spouse of senior who previously qualified: Your spouse's ownership requirement may have been satisfied if you were the owner of record for all or a portion of the 10-year ownership period when your spouse was alive. As the owner of record, you occupied the property with your spouse as your primary residence.
The application deadline is July 15.