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Real Estate Reduction for Elderly and Disabled

You may be able to get a reduction on your 2012 Real Estate taxes if you can meet all of the requirements below:

1. The applicant must be a Carroll County resident and live in the dwelling on which exemption is being applied for. The applicant must be age 65 by December 31, 2011 or 100% permanently and totally disabled if not age 65. A dwelling jointly held by husband and wife may qualify if either spouse is age 65 or older or is 100% permanently and totally disabled. Life Estate in property does qualify according to opinion from the Attorney General.

2. Mobile Homes will only qualify for exemption provided you own the land on which it sits.

3. Have no more than $26,000 per year income. All income from every source counts; including income from other people living in your household (excluding $6,000), Social Security, Wages, Interest, Disability, Retirement Income, Etc.

4. Net Worth cannot exceed $80,000, including Real Estate, Personal Property, Vehicles, Savings, Cash, etc. House and up to one acre are not included.

5. Must have paid balance of 2011 taxes on or before December 5, 2011 in order to receive a reduction on taxes for 2012.

6. Exemption is on 100% of Residence and one acre. (Maximum relief amount is $250.00)

The above qualifications are set by the local Board of Supervisors and can only be changed by
an ordinance created by the Board.

If you meet the above requirements, come by the Commissioner of the Revenue Office to
apply. Supporting documentation for income and net worth must be provided.

Examples of documentation needed:

Originals or photocopies of:

*End of the year statements of income;

*End of the year checking and savings account statements;

*End of the year statements showing values of stocks, bonds owned;

Proof of Disability is required for those under 65 years of age only. Proof accepted; copy of
Social Security Administration awards letter, Railroad Retirement Board, Department of
Veterans Affairs or signed affidavits by two licensed medical doctors to the effect that such
person is 100% permanently and totally disabled.