Tax Type
Property Tax
Description
Exemption or Tax Deferral on Property of Elderly Persons;Total Income;Social Security Taxes Paid by Elderly Person
Topic
Exemptions
Date Issued
01-17-1977
Social security taxes taken out of the pay of a retired person who supplements his income by working part time are not included in his "total income' for purposes of determining his eligibility for the exemption or property tax deferral which localities may provide for homesteads owned by elderly persons.
Attorney General's Opinion