Tax Year 2024 assessment rates are as follows: Single Family Residential & Multi-Family Residential 6.70%; Agricultural 26.40%; Renewable Energy (Personal, Commercial, and State Assessed Property) 26.40%. Generally, vacant land, commercial and other classifications are assessed at 27.9%.

Tax Year 2025: The growth factors for 2025 will be available in September 2025, and there are split (or separate) assessment rates for Local Government and School Districts. More information regarding House Bill 24B-1001 is available here.

Annual Assessment Calendar 2025

July 15 is the annual deadline to submit an application for the Senior Homestead Tax Exemption. Please note that application forms and instructions may change from year to year.

Short Form Application I Instructions

The Short Form is for applicants who meet the above criteria.

Long Form Application I Instructions

The Long Form is for applicants who meet the above criteria and are surviving spouses, confined to a nursing home, or whose property is owned by a trust or corporation. 

Additional resources

July 1 is the annual deadline to submit an application for the Veteran with a Disability Property Tax Exemption. Please note that application forms and instructions may change from year to year.

Veteran with a Disability Application Instructions

Gold Star Spouse Application  | Instructions

Veteran with a Disability Surviving Spouse Application

Brochure: Division of Property Taxation Qualifying Veteran Property Tax Exemption