Taxpayer Information Bulletin

Senior Citizen/Disabled Persons Exemption Program

The Governor has recently signed SSB 5186 changing the income threshold for the Senior Citizen/Disabled Persons Exemption program. Previously the income limit was $40,000; it has now been increased to $46,000. There are 3 exemption levels within the program, all of which are exempt from 100% of voted on levies.

Already Enrolled

If you are currently enrolled in this program, you need to do nothing. Our office has adjusted your property to the new exemption level based on the new income schedule for your 2023 taxes.

Proof of Income Tax to Qualify

If you believe that you may now qualify for an exemption with the new income limit ($46,000), you will need to supply your income tax information and any other proof of income for 2023 for a reduction in the 2024 taxes.

This change is not retroactive. New applicants to the program will qualify for the 2016 tax year reductions and forward only.

Income Threshold

The new income threshold is as follows:

Income	Level of Reduction
$0 to $33,000	Exempt from regular property taxes on $60,000 or 60% of the valuation, whichever is greater, plus exemption from 100% of excess levies.
$33,001 to $40,000	Exempt from regular property taxes on $50,000 or 35% of the valuation, whichever is greater, not to exceed $70,000, plus exemption from 100% of excess levies.
$40,001 to $46,000	Exempt from 100% of all excess (voted) levies.

Deferral Program

Additionally, the income threshold has changed for the Deferral Program as well. If your household income falls between $40,000 and $45,000, you may now qualify. Please note that with a deferral, the State must be placed as the lienholder of the property and any monies paid must be reimbursed to the State in the event of sale/transfer of the property.