LEGAL REQUIREMENTS: Although you may apply any time after moving into the house, homestead exemption applies ONLY to the house owned and occupied by the taxpayer as his/her legal residence as of JANUARY 1. Note: All applications must be received by the Tax Commissioner’s Office on or before APRIL 1 of the qualifying year. Douglas County has additional exemptions for 62 years of age or older, disabled veterans or their surviving spouses, and totally disabled homeowners. If applying for disability you will need to have your physician complete the Disability Certification (Click to download) .
Failure to submit an application on or before April 1, forfeits your right to Homestead Exemption for the current Tax Year.
Homestead exemption cannot be claimed on rental property. State law provides for only one homestead exemption per immediate family group (husband and wife). See legal definition of applicant below:
- Married individual living with their spouse
- An individual who is unmarried but who permanently maintains a home for the benefit of one or more other individuals who are related to such individual or dependent wholly or partially upon such individual for support
- An individual who is widowed having one or more children and maintaining a home occupied by himself or herself and the child or children
- A divorced individual living in a bona fide state of separation and having legal custody of one or more children, when the divorced individual owns and maintains a home for the child or children
- An individual who is unmarried or is widowed and who permanently maintains a home owned and occupied by himself or herself