Northampton sends amended property tax exemptions for seniors and disabled residents to public hearing

The Northampton County Board of Supervisors has sent amendments to an ordinance that expands real estate tax exemptions for elderly and permanently disabled residents, increasing income and net worth limits to help more homeowners qualify for tax relief to public hearing. The changes, which would take effect in the 2025 tax year, aim to provide financial relief to eligible homeowners struggling with rising property values and taxes.

Under the proposed ordinance, the maximum income limit for eligibility has increased from $50,000 to $57,500, while the net worth limit, excluding the value of the home and up to one acre of land, has risen from $100,000 to $115,000. The maximum annual tax exemption has also been raised from $1,000 to $1,150.

The new tax relief structure establishes four income brackets with corresponding exemption levels:

• 90% exemption for households earning up to $23,000
• 80% exemption for households earning $23,001 to $34,500
• 60% exemption for households earning $34,501 to $46,000
• 40% exemption for households earning $46,001 to $57,500

To qualify, homeowners must be 65 years or older or permanently and totally disabled, own and occupy the property as their primary residence, and submit an annual application to the Northampton County Commissioner of the Revenue. Applications will be accepted from January 1 to April 15. Applicants must provide proof of income, assets, and residency, with additional documentation required for disability claims.

County Administrator Charlie Kolakowski said these amendments aim to help seniors and disabled residents remain in their homes despite increasing property costs.