Commissioner of the Revenue's Office

Real Estate Tax Freeze

The Commissioner of the Revenue's Office also oversees the Tax Freeze for the elderly and disabled on real estate. This is a freeze, meaning when the assessment on the house goes up, the tax remains the same. An individual must be 65 or older or totally and permanently disabled as of the first of the year in which they are applying. There can be no more than $50,000 per year combined gross income from all sources. There also can be no more than $100,000 in assets, not including the house, to be eligible for the tax freeze. The tax freeze is done each July and August. Applications must be turned in by August 31.