The city offers two components of the Real Estate Property Tax Relief Program, tax abatement and partial exemption better known as a “tax freeze” for qualified elderly and/or disabled homeowners.

Tax Relief Abatement Component:
Based on annual income for the previous year and assets as of the end of the previous year, a percentage of abatement from 10% to 100% is determined by the income scale set by city council and the tax bill is reduced by that amount. For a resident to qualify for this component, a household must have no more than $30,000 gross annual income and financial assets of no more than $75,000 (excluding the value of the home and land upon which the home sits, up to one acre).

The percentage breakdown for relief is listed in § 35-163 of the City Code and is provided below for ease of reference:

Total Income All Sources	Tax Exemption (Percent)
$0.00 - 21,000	100
21,001 - 22,000	90
22,001 - 23,000	80
23,001 - 24,000	70
24,001 - 25,000	60
25,001 - 26,000	50
26,001 - 27,000	40
27,001 - 28,000	30
28,001 - 29,000	20
29,001 - 30,000	10
Over $31,000	0

Partial Tax Relief (Freeze) Component:
Based on annual income and assets for the previous year, a citizen's real estate taxes may partially exempt or “frozen” at the prior year's amount. While still responsible for the payment of real estate taxes, the amount the homeowner pays will be frozen at the prior year’s amount, regardless of any increase in assessment or tax rate. All changes are effective July 1.

For a resident to qualify for this component, a household’s total combined income from all sources for the preceding calendar year shall not exceed $50,000 and the net combined financial worth shall not exceed $175,000 (excluding the value of the home and land upon which the home sits, up to one acre).

A new application must be filed each year in order to qualify for the program. Applications are accepted January 1 through April 30 (excluding holidays and weekends). Forms are available from the Commissioner of Revenue and City Treasurer, City Hall 801 Crawford Parkway and all public library branches. The application must be notarized and copies of all ends of the year statements for income and assets must be provided.