A taxpayer who is not filing an individual income tax return but qualifies to claim the property tax credit must complete. The property owner must be 65 or older.The application deadline for filing is September 1. You can download the application from the Assessor's Office for from this link, Form DOR 82104. The Senior Property Valuation Protection Option (Senior Freeze) is available to residential homeowners, 65 years of age or older, who meet specific guidelines. You may be eligible for property tax postponement for low-income seniors. If so, the property tax payment for your primary residence can be postponed. Any person eighteen years of age or over, married or single, who resides within this state may hold as a homestead exempt from execution and forced sale. The dwelling may be a house, condominium, or mobile home. To qualify, you must live in the home as your primary residence.
