Henderson County Assessor
Homeowners must live in and own the home as of January 1st of the assessment year in which they are applying. There is no age requirement on this exemption. The owner is required to notify their local assessing official or the Supervisor of Assessments Office of their residency. Once the exemption is applied, it will remain on until a change of residency or ownership occurs. No annual renewal is required. The amount of this exemption is up to $6,000 maximum based on the increase in assessment from the 1977 equalized assessed value.
Homeowners must be 65 years of age or older within the assessment year in which they are applying. They must own and reside in the home as of January 1st of the assessment year in which they are applying and be liable for the payment of the property taxes. This exemption provides a $5,000 reduction in a property's equalized assessed value. First time applicants must provide legal documentation of how they obtained ownership to the property (deed, will, etc).
Homeowner must be 65 years of age or older in the year in which they are applying. They must have lived in and owned the home for two consecutive January firsts and have a total household income of $65,000 or less. The applicant must be able to provide proof of income and a completed application form. Annual application of this exemption is required by July 1st of each assessment year. The Assessment Freeze exempts any increase in assessed value over the base year assessment (set upon first qualifying for the exemption). The assessed value may increase if you add improvements. However, if the assessed value decreases in the future you will benefit from any reduction.
Homeowners must own and live in the home as of January 1st of the assessment year in which they are applying. The exemption requires that the improvement must add additional square footage to existing living area. Such as, but not limited to, garages, decks, room additions, patios, etc. Owners must file upon completion of the improvement. When applying for this exemption, homeowners must provide the following information: type of improvement, size/square footage of improvement, date of completion, and estimated cost of construction. This is a four year exemption from tax on the improvement starting on the date of completion. The maximum amount of this exemption is $75,000 market value or $25,000 assessed.
This exemption provides a one time $5,000 reduction in the property’s equalized assessed value to qualifying veterans who return from active duty in an armed conflict involving the armed forces of the United States. To receive this exemption, the veteran must file an application upon their return home.
This exemption provides for a reduction in a property's equalized assessed value of the primary residence owned and occupied by a disabled veteran on January 1 of the assessment year. The exemption amount for veterans or their surviving spouse depends on the percentage of the service-connected disability as certified by the Department of Veterans' Affairs. A reduction in equalized assessed value (EAV) of $2,500 is granted if the percentage of service-connected disability is at least 30 percent but less than 50 percent. A reduction in EAV of $5,000 is granted if the percentage of service-connected disability is at least 50 percent but less than 70 percent. A total exemption from taxes is granted if the percentage of service-connected disability is at least 70 percent. A total property tax exemption will be available for surviving spouses of veterans who are killed in the line of duty on January 1, 2015 or after. Application must be filed by July 1 of each assessment year.
This exemption provides a $2,000 reduction in a property’s equalized assessed value of the property owned and occupied as the primary residence as of January 1 of the assessment year by a disabled person who is liable for payment of property taxes. Proof of disability must be provided. Application must be filed by July 1 of each assessment year.
