Treasurer

Indigent or Hardship Tax Abatement

Benefits

• You can receive an abatement of up to the lesser of the maximum homeowner's credit (see table #1 below) or 50% of any remaining tax due after deduction of any other relief.

Eligibility Requirements

• You must be a U.S. citizen or a qualified alien as defined in 8 U.S.C. Sec. 1641.
• You must be the owner of record as of January 1 of the application year.
• You must be age 65, or be disabled, or demonstrate other extreme hardship.
• You must live in the residence for which relief is requested for at least 10 months of the year relief is applied for.
• Your total household income generally cannot exceed the amount provided in statute. See table for income details.
• You must include a signed statement setting forth the facts to support eligibility, including inability to pay the tax assessed.
• Persons eligible for abatement of a portion of property taxes may also be eligible for deferral of any remaining tax liability.
• You must file an application with the SLCo Treasurer by September 1, 2012 unless the filing deadline is extended.

Indigent and Hardship Abatement Table for 2012

NOTE: this table is the same as the Circuit Breaker Abatement Table but you must use the second table to adjust for the number of family members living in the household.

Table #2: Adjustment Table for Number of Family Members

If after reviewing this information you believe you qualify for this or one of the other relief programs, please contact the SLCo Treasurer's Office by email or phone 385-468-8300 and select Option 2 to reach the Tax Relief Division.