Surviving Spouse, Minor Child of a Deceased Parent, Elderly
Clause 17E
Applicants must meet the following requirements to be eligible for a Clause 17E exemption:
- Applicants whole estate, excluding the value of the property, may not exceed $42,800 (FY2023)
- Birth certificate (minor child exemption)
- Exemption Amount: $175 - $350
- For elderly exemption, must have reached the age of 70 prior to July 1 and have owned the property for at least 5 years
- For Surviving Spouse exemption, must provide death certificate for deceased spouse dated prior to July 1
- This need only be provided the 1st year of application
- Must have owned and occupied the property as of July 1 of the tax year