Commissioner of the Revenue
Tax Relief Programs

These tax relief programs are available to anyone 65 or older, or who is totally and permanently disabled, and who owns and lives in the home (including mobile homes) for which relief is applied.

Tax relief ranges from 40 to 100 percent, depending on the total household income. The eligibility criteria are as follows:


For senior citizens:
  • Must be 65 years of age or older on Dec. 31 of the year immediately preceding the taxable year.
  • Must own and live in the home for which relief is applied (includes mobile homes).
  • Must have total household income that does not exceed $51,000, excluding the first $10,000 of income for any relative living in the home.
  • Total financial net worth, excluding the value of the home and one acre of land, must not exceed $150,000.
  • Repeat applicants must apply on or before March 1 annually.
  • First time applicants may apply before Dec. 31. (Taxes still must be paid by the June 5 and Dec. 5 payment deadlines. If relief is granted retroactively, the taxpayer will receive a refund.)

    Download the Tax Relief for Senior Citizens application (117 KB pdf) for first-time applicants, or the Annual Affidavit (117 KB pdf) for refilers.

    Please make sure your application is complete! Attach proof of income and bank account records.
    •  
    For those with disabilities:

    Must be permanently and totally disabled.

  • Must submit certification of disability from the Social Security Administration, Department of Veterans Affairs, Railroad Retirement Board or an affidavit from two medical doctors.
  • Must own and live in the home for which relief is applied (includes mobile homes).
  • Must have total household income that does not exceed $51,000, excluding the first $10,000 of income for any relative living in the home.
  • Total financial net worth, excluding the value of the home and one acre of land, must not exceed $150,000.
  • Repeat applicants must apply on or before March 1 annually.
  • First time applicants may apply before Dec. 31. (Taxes still must be paid by the June 5 and Dec. 5 payment deadlines. If relief is granted retroactively, the taxpayer will receive a refund.)

    Download the Tax Relief for Disabled Citizens application (117 KB pdf) for first-time applicants, or the Annual Affidavit (117 KB pdf) for refilers.

    Please make sure your application is complete! Attach proof of income and bank account records.

    •  

    For disabled veterans: 

     
    The Commissioner of the Revenue's Office administers the Montgomery Counyt Real Estate Tax Exemption for Veterans program. You may qualify for veteran's real estate tax exemption if you meet all of the conditions below. 
    • Real estate must be your principal place of residence.
    • Real estate must be owned & occupied by the disabled veteran or unremarried surviving spouse of a veteran whose death occurred after 1/1/2011.
    • Disabled veteran must have a certification letter stating that they are 100% service connected permanently and totally disabled or 100%, by means of individual unemployability, service connected, permanently and totally disabled. 

    Exemption may be granted of 100% of the tax on real property, occupied as the sole dwelling and principal place of residence of a disabled veteran holding title or partial title thereto. A surviving spouse of a veteran eligible for this exemption shall also qualify so long as the death of the veteran occurs on of after January 1, 2011, the surviving spouse does not remarry and continues to occupy the real property as his/her principle place of residence. The exemption applies to the principal place of residence and up to one (1) acre of land. Bills will be generated for land exceeding one (1) acre and any improvements on the additional acreage.

     

    First time filers may file anytime during the year.

    Download the Tax Relief for Disabled Veterans application (415 KB pdf).