Tax Assessor's Office

Homestead Exemptions

Homestead exemptions are filed with the Tax Assessors office in Canton.
Real Property Exemptions - Effective July 1,2008 may apply at anytime prior to April 1st of effective year.
requirements for all exemptions:
  • the applicant must own and reside on the property on or before January 1st of the year the exemption is effective
  • any age, income, and/or disability requirements must be verified
  • deadline - April 1st of effective tax year
Homestead Exemption - ES 1
  • must own and reside on the property on or before January 1st of the effective tax year
  • if qualified, you will receive an assessment reduction of $2,000.00 off the assessed value of state and school and $5,000 off the assessed value for county.
Double Homestead Exemption - ES4 EL4 ESC - over 65
  • must be 65 years of age or older on or before January 1st of the effective tax year
  • must own and reside on the property on or before January 1st of the effective tax year
  • the net income for applicant and spouse cannot exceed $10,000 for 2008 NOTE: applicants and their spouses combined are allowed up to $55,742 (changes yearly) additional retirement and/or social secirity income
  • if qualified, you will receive an assessment reduction of $5,000 on your assessed value for county taxes and $4,000 for state and 143,390 for school taxes
Elderly School Exemption - EL3 ES3 - over 62 / EL4 ES4 - over 65
  • must have homestead exemption
  • must be 62 years of age or older on or before January 1st of the effective tax year
  • if qualified, you will be exempt from school taxes only up to ($358,475 fair market value) or (143,390 of assessed value)
  • exemption will come only on one (1) dwelling on said property
  • unmarried surviving spouse of a firefighter or peace officer killed in the line of duty
Disability School Tax Exemption - EL6 ES1
  • must have homestead exemption
  • must have letter certified by a medical doctor as being 100% disabled on or before January 1st of the effective tax year
  • if qualified, you will be exempt from school taxes only up to ($358,475 fair market value) or ($143,390 of assessed value)
Disabled Veteran's Exemption ES5
Disabled Veteran Widow Exemption ESS
  • must be certified by the Veteran Administration and/or a medical doctor as having a 100% service connected disability on or before January 1st of the effective tax year
  • if qualified, you will be exempt $50,000.00 off the assessed value--applies to both county and school M&O. NOTE: if certified by the VA and/or a medical doctor, proof of an honorable discharge must be submitted
  • if receiving a check from the VA, talk with their office for a letter of recommendation
  • widow can not be remarried to qualify for disabled veteran’s exemption
  • if receiving a check from veterans, check with there office for letter of recommendation
Increase Exemption
  • may not have regular or double homestead exemption
  • must be 62 years of age or older on or before January 1st of the effective tax year
  • total household income from all sources for the previous tax year cannot have exceeded $30,000.00
  • exemption only applies to assessment increases on residence and up to 5 acres that the residence stands upon
  • does not include any county bond, school and municipal taxation
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