H1(S1) Standard Homestead Exemption
Available to all homeowners who otherwise qualify by ownership and residency requirements, this is a $13,500 reduction in the assessed value of the homestead property. The homestead exemption freezes the assessment on the property. The exemption applies to the maintenance and operation portion of the mill rate set by the county and the school Board. It does not apply to the portion of the mill rate levied to retire the bond indebtedness.

H2(S4) Standard Elderly General HE
Available to homeowners who otherwise qualify, are 65 or older by January 1st and the net income of the household can not exceed $10,000 for the prior year.

The Social Security amount is $96,432 (2025). This exemption, up to $4,000 is deducted from the state and $21,500 off the 40% assessed value of the homestead property, applies to county taxes, school taxes and the state tax and it does apply to taxes levied to retire bond indebtedness. Applications are traditionally accepted between January 2nd and April 1st of each year. Applications are also accepted during the assessment appeal period. Applicant must provide copies of their Federal and State tax returns, Social Security and income statements for 2024 at the time of application.

H5(S5) Disabled Veterans HE
Available to 100% disabled veterans in an amount up to $121,812 (2025) deducted from the 40% assessed value of the homestead property. This exemption applies to all ad valorem tax levels; however, a VA benefits letter is required.

HE(SE) Unremarried Surviving Spouse HE
Available to the unremarried surviving spouse of a member of the armed forces who was killed in any war or armed conflict in which the United States was engaged in an amount up to $121,812 (2025). (Documentation from the Secretary of Defense is required.)

HG(SG) Unremarried Surviving Spouse of a Fire Fighter or Peace Officer HE
Granted 100% exemption from all ad valorem taxes levied, if such person’s spouse, who as a member or a qualified Fire Department or Peace Officer Agency, was killed or died as a result of injury in the performance of their duty. Documents from the agency must be provided.

Property Tax Deferral Program
Qualified homestead property owners 62 and older with gross household income of $15,000 or less may defer the payment of ad valorem taxes on a part or all the homestead property. Tax payment is deferred until the property ownership changes or until such time as the deferred taxes plus interest reach a level equal to 85% of the FMV of the property. The tax will be deferred until the property ownership changes or until the deferred taxes plus interest reach a level of equal to 85% of the FMV of the property.