Apply for Senior Valuation Freeze
What to Bring to the Assessor's Office in Order to Apply
Bring a copy of all income verification for the previous year that are usually received in January. This includes a copy of all verification for:
- Alimony support money
- Capital gains
- Federal Social Security
- Loss-of-time insurance payments
- Public assistance payments
- Unemployment payments
- Veteran's disability compensations
- Worker's compensation
- Any other type of income received, excluding gifts
Both spouses are not required to sign the applications although both dates of birth and social security numbers are required. Ownership information can be located in the courthouse.
Please Note: The senior freeze locks in the valuation, but does not freeze all taxes. The tax amount could increase under these three specific situations:
- Additional millage of levy is added
- Judgments against the county
- Voters modify assessment percentages under authority of State Question 675
The senior valuation freeze may be obtained in addition to participation in the property tax refund and the additional homestead exemption programs. If previously qualified for the senior valuation freeze on the fair cash value of homestead property, no annual application is required. However, if the income exceeds the median income determined by HUD annually in any year, the person shall notify the County Assessor and the limitation shall not be allowed for the applicable year.
The freeze is valid on the property as long as the property is not changed, transferred, or otherwise modified.
Circumstances for the removal of freeze:
- If title is transferred, changed or conveyed to another person, the senior valuation freeze shall expire. The Assessor is then required to assess the property at its fair market value.
- Improvements to the property, such as a room addition, will lift the valuation freeze. The additional value will be added to the value of the property which had been frozen. The new total value is frozen again as long as freeze requirements are met.
- Physical additions, or changes considered to be maintenance, are not considered improvements affecting the senior valuation freeze. These include normal repairs, minor remodeling or efficiency improvements, and accessibility improvements.
- If gross household income from all sources, except gifts, exceeds the median income determined by HUD annually in any year, the freeze shall expire. The value of the property is then subject to the 3% cap increase for that year.