Tax Type
Local Taxes
Property Tax
Description
Elderly Persons
Topic
Exemptions
Local Taxes Discussion
Date Issued
09-19-1974
Section 58-760.1(a) authorizes a locality to exempt the dwelling of an elderly person (age 65 or over) from property taxes. Although accumulated taxes must be paid at the time the elderly person sells his dwelling or dies where the taxes are "deferred,' no payment provision is made where an exemption is adopted.
Attorney General's Opinion