Clause 17D

Surviving Spouse, Minor Child of a Deceased Parent, Elderly
Clause 17D

Applicants must meet the following requirements to be eligible for a Clause 17D exemption:
  • Applicants whole estate, excluding the value of the property, may not exceed $40,000
  • Birth certificate (minor child exemption)
  • Exemption Amount: $175
  • 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