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Special Homestead Classification
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For Property Owners who are Blind or Disabled
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The 1b classification provides a reduced tax rate for homestead property of any person who qualifies as blind or as permanently and totally disabled. This classification is administered by counties.
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To qualify for 1b classification, you must:
Your blindness or disability must have occurred on or before June 30 of the year you apply for 1b classification.
Note: Property that received a market value exclusion for a veteran who is disabled does not qualify for this classification.
What constitutes permanent and total disability?
For the purpose of 1b classification, permanent and total disability describes a condition that is permanent in nature and totally incapacitates a person from working at an occupation which brings the person an income. An individual who is permanently and totally disabled must be receiving payments from a qualifying agency because of their disability.
Apply to your county assessor by October 1 for taxes payable the next year.
You must attach the appropriate documentation proving that you are blind or disabled.
- Blind: Provide a copy of a letter or current eye report signed by your eye doctor stating that you are legally blind.
- Disabled: Provide proof of disability payments from a qualifying agency. Provide a letter from a qualifying agency certifying that you are totally and permanently disabled (usually this is a copy of an initial disability award letter from the agency). Qualifying agencies include:
- Social Security Administration
- Veterans Administration
- Public or private pension plans
- Welfare Supplemental Security Income
- Workers Compensation
The 1b classification status is permanent as long as you live in the home. You do not need to reapply year to year.
If You Move
If you move, you must notify the county assessor within 30 days. The 1b classification status will move with you.
Deceased Owners of Class 1b Property
The 1b classification expires with the death of the blind or disabled property owner. It does not extend to a spouse after death and the classification will be removed the following assessment.
