You may apply for the exemption program any time during the year before the year the taxes are payable. It may be easier to wait for your full year's income information. For example, if you want to apply for an exemption for taxes due in 2015, you can apply in 2015 using 2014 income. Please, do not let your current year's taxes due, become delinquent.
Filing & Late Filing
When your application and, additional documentation, is filed, you must use the income from the same year as you would have if you had filed your application on time. For example, you would use 2014 income for a 2014 application to receive the exemption from the 2015 taxes.
If you have paid prior years' taxes because of a mistake, inadvertence, or a lack of knowledge, you may apply for a refund by filing an application with the County Assessor. You must file the application within 3 years of the date the taxes were paid. Refunds will not be made beyond the 3-year period.
Renewing the Exemption
After approval, the exemption applies in the following years. You must complete a renewal application if:
The Assessor's Office requests to verify your income (periodically required)
Your income indicates a different level of exemption than you previously received
You sell and move to a new home
Changes in Circumstances
You must file a Change of Status report with the Assessor's Office if changes in your income or living circumstances affect the exemption. Change of Status forms are available in the County Assessor's Office.