Livingston 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. First time applicants must provide legal documentation of how they obtained ownership to the property (deed, will, etc). Renewals are required annually and must be completed between January 1st and May 1st of each assessment year. The amount of this exemption is $5,000.
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 applying for the exemption).
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 two year $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% but less than 50%. A reduction in EAV of $5,000 is granted if the percentage of service-connected disability is at least 50% but less than 70%. A total exemption from taxes is granted if the percentage of service-connected disability is at least 70%. 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. Applicants must provide a copy of their DD214 and renew the exemption by July 1 of each assessment year.
This exemption provides a $2,000 deduction in a property’s equalized assessed value to a qualifying property owned by a disabled person. Proof of disability (ex. Award Letter) must be provided each year. Application must be filed by July 1 of each assessment year.
**Click on the "Forms" from the home page to access application forms for each of these exemptions.
