Department of

Commonly Asked Questions

How the Program Works:

If you are 65 or over, you make take the credit against regular school property taxes assessed on your primary residence.

Note: Taxpayers must pay their property tax bill in full by the end of each tax year in order to qualify for this credit for the subsequent property tax year.

You must complete an application for the credit and submit it to the county in which you reside. You can access a copy of the Senior School Property Tax Credit application here. (PDF format — 12KB)
The amount of the credit will be deducted from your property tax bill before it is mailed to you by the County.
No. Once you qualify for the program, you do not need to re-apply each year. However, if you move, please contact your county property tax office for instructions on how to ensure that you will continue to receive the credit at your new residence – you may be asked to complete a new application at that time.



Married Taxpayers:


If you and your spouse own the property as tenants by the entirety, the property is treated as if wholly owned by each spouse for the purposes of this credit. However, no more than one credit per property may be granted in any one year.

EXAMPLE 1: John and Jane Doe are married and jointly own their home. Jane is 66, but John is only 63. Jane may apply for the senior property tax credit without prorating the credit amount between she and John, even though they own the property jointly and John is not yet 65.


EXAMPLE 2: Harry and Sam Smith are married and both over 65. They are joint owners of their home. Harry and Sam may apply for the credit, but only one credit may be awarded for their home in any one year.

No. If only one spouse is 65 or over, this spouse should complete the primary section of the application. Personal information for the spouse who is not yet 65 should recorded in the “co-owner” portion of the application.



Unmarried Taxpayers:


The law does not prevent more than one person from claiming a credit for the same property (provided they meet all established qualification criteria). However, no more than one full credit may be taken per property. Your share of the credit is determined by your ownership interest in the property.

EXAMPLE: Ethel O’Brien and Marvin Jones are co-owners of a home that they both occupy. Marvin is 66 and Ethel is 65. Marvin qualifies and may apply for the credit. However, the value of the credit for each person is reduced to reflect the fact that the property is co-owned and only one credit may be taken per property.

Yes. Each co-owner should submit an application that contains their personal information in the primary section of the application and their co-owner(s) personal information in the co-owner section of the application.

(See discussion under “Married Taxpayers” section for an explanation of the primary and co-owner section of the application.)

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