Capital Improvement Exemption

Exemptions Restrictions & Requirements

This exemption is available for one and two family homes:

  • Building permit and certificate of occupancy required.
  • Dormers and additions usually qualify.
  • The entire home, prior to construction, must be at least five years old.
  • The total square footage of the addition may not exceed the total square footage of the home prior to the start of the construction.
  • There are no age or income requirements.
  • This exemption only applies to the county portion of your property taxes.