How do I apply for the freeze?

The property owner must apply for the freeze at the County Assessor's office by completing the Application for Property Valuation Freeze and Additional Homestead Exemption (OTC Form 994). The form must be completed in its entirety regarding:

  • Income: Gross household income for the previous year from all sources, except gifts, for all persons residing in the home. This includes:
    • Alimony support payments
    • Annuities
    • Capital gains
    • Federal Social Security
    • Loss-of-time insurance payments
    • Pensions
    • Public assistance payments
    • Unemployment payments
    • Veteran's disability compensations
    • Worker's compensation
    • Any other type of income received, and excluding gifts
  • Age: January 1 after the property owner turns 65 is the first year of eligibility.
  • Ownership: Proof of ownership shall be required.
  • Other Information: As may be required by the Assessor to document claim for the freeze.

The application must be made between January 1 and March 15. The freeze will take effect for the taxable year in which the application is made and approve. If the application is denied, the property owner has the right to appeal to the County Board of Equalization.

Show All Answers

1. What is homestead exemption?
2. How do I apply for homestead exemption?
3. Must I reapply for homestead exemption every year?
4. Can active duty military personnel receive a homestead?
5. Can mobile homeowners receive a homestead exemption?
6. What are the benefits of homestead exemption?
7. What if I already have homestead exemption and my deed changes?
8. Are there any property tax relief programs for a person with low income?
9. How do I qualify and file for the additional homestead exemption?
10. What do I bring to the Assessor's office in order to apply for homestead exemption?
11. How do I qualify/apply for the state property tax credit or refund program?
12. What is the senior valuation freeze?
13. How do I apply for the freeze?
14. What do I bring to the Assessor's office in order to apply for the senior valuation freeze?
15. What is the Veteran's exemption?
16. How do I apply for the Veteran's exemption?