Over Age 65 or Surviving Spouses
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Over Age 65 or Surviving Spouses

If you own property or a mobile home, or are buying on a recorded contract, and you were over the age of 65 December 31st of the prior year, you could qualify for this deduction if you owned the property before March 1st of the current year and meet the following requirements:

Over 65 Deduction

Maximum Deduction Amount: The lesser of $12,480 –or– 1/2 of the assessed valuation of the property.

  • Individual is at least 65 years of age on or before December 31 of the calendar year immediately preceding the calendar year in which property taxes are first due and payable.
  • Combined adjusted gross income of the individual and the individual’s spouse or all other individuals who share ownership or tenancy did not exceed $25,000 the preceding year.
  • Individual has owned or has been buying on a recorded contract the real property or mobile or manufactured home for at least one year before receiving the deduction.
  • The real property or mobile or manufactured home is the individual’s residence.
  • The assessed value of the real property of the mobile or manufactured home does not exceed $182,430.
  • On the date the application is filed, the individual must own the real property or mobile or manufactured home or be buying the property or home under a contract, recorded in the county recorder’s office.
  • Individual receives no other property tax deductions except the Mortgage, Homestead Standard and Supplemental Deductions, and the Fertilizer Storage

Over 65 Circuit Breaker Credit

Maximum Credit Amount:  Tax liability minus the product of tax for preceding year multiplied by 1.02.  Prevents eligible senior citizen’s property tax liability from increasing by more than 2 percent.

  • Individual qualified for the Homestead Standard Deduction for the particular homestead property in the immediately preceding calendar year and the current year.
  • The adjusted gross income of an individual claiming the deduction may not exceed $30,000. Combined adjusted gross income of the individual and spouse may not exceed $40,000.
  • Individual is at least 65 years of age on or before December 31 of the calendar year immediately preceding the calendar year in which property taxes are first due and payable.
  • The gross assessed value of the homestead is less than $160,000
  • On the date the application is filed, the individual must own the homestead, be buying the homestead under a contract, recorded in the county recorder’s office, or have a beneficial interest in the owner of the homestead.

For the surviving spouse deduction you must be over the age of 60, and the deceased spouse must have been at least age 65 at time of death.

Application Form

Affidavit of Person, 65 Years of Age or More, Requesting Deduction from Assessed Valuation

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