The applicant must have owned and occupied the property as of January 1 and must have been 65 years of age or older during the tax year in question. Learn more about exemptions and deferrals for senior citizens, persons with disabilities, and disabled veterans.Find out how to qualify and apply. A person who will be 65 years of age during the current assessment year shall be eligible to apply for the homestead exemption during that assessment year. Application for Senior Citizens Exemption. This exemption can be applied to all residential property up to five dwelling units of which at least one is owner occupied. NOTICE: Adams County Sheriff Gene Claps has enacted Level 1 Fire Restrictions, effective immediately. Safeguarding IVF: Senior lawmakers have designated Senate Bill 1, known as "The IVF Shield Bill," as a top legislative priority. Click "Privacy Preferences" to review and opt out of certain types of cookies on this site.