Applications open for Boone County senior property tax exemption

Applications are open for Boone County’s property tax exemption for seniors.

Applications are available on Boone County’s website. Applications can also be picked up in person at the Boone County Collector of Revenue’s Office on the first floor of the Boone County Government Center.

A state law allowing a property tax freeze for seniors went into effect Aug. 28, 2023. The freeze has to be put into effect by county commissioners. Boone County opted to resolve it by letting the voters choose to enact it.

Boone County voters in April approved to “exempt senior citizens from certain increases in the property tax liability due on such senior citizens’ primary residences,” the ballot language stated.

An annual application for the exemption will be required for eligible taxpayers, according to a previous release. For this year, the application deadline will be Oct. 1, but it will be June 30 every year after.

To be eligible, a Monday release says, taxpayers must be:

62 years old or older by Jan. 1 of the initial credit year;
An owner of record of their primary residence or has a legal or equitable interest in such primary residence as evidenced by a written instrument; and
Liable for the payment of real property taxes on the homestead.