Essex County provides for the exemption from taxation of real estate owned by and occupied as the sole dwelling of a person or persons not less than sixty-five (65) years of age and anyone found to be permanently and totally disabled as defined by Essex County ordinance.

Persons eligible for consideration may have total income for the immediately preceding calendar year from all sources of the owners of the dwelling living therein and of the owner’s relatives living in the dwelling not to exceed Twenty-five Thousand Dollars ($25,000.00). In addition, the net combined financial worth, including equitable interests, as of the 31st day of December of the immediately preceding calendar year, of the owner and of the spouse of the owner, excluding the value of the dwelling and the land, not exceeding one (1.00) acre, upon which it is situated does not exceed Fifty Thousand Dollars ($50,000.00). Any person or persons qualifying for such exemption shall be exempt in the amounts from taxation of Real Estate base on a sliding income scale, but in no case shall the annual exemption exceed Five Hundred Dollars ($500.00).

Downloadable documents

Real Estate Tax Exemption Relief for the Elderly application	35 KB
Real Estate Tax Exemption Certification	32 KB