Crime Victim and Good Samaritan Exemption
The Crime Victim and Good Samaritan Exemption provides property tax
relief to crime victims or Good Samaritans who suffer a disability as a result
of a crime and who must consequently modify a one-, two-, or three-family home
to accommodate their special needs.
Eligibility
Exemptions are available for one-, two-, and three-family homes occupied
by a person who has been disabled as a result of being a victim of a crime; or
a Good Samaritan who has been disabled as a result of assisting a crime victim.
In general, a Good Samaritan is defined as a person who is not a law enforcement
officer but who either apprehends a person who committed a crime or a felony
in the Samaritan's presence, or a person who acts to prevent or attempts to
prevent a crime. A Good Samaritan may also assist a law enforcement officer
in making an arrest. A crime victim is a person who personally suffers a physical
injury as a direct result of a crime.
- Residency - The crime victim/Good Samaritan must
occupy the dwelling for which the exemption is being sought.
- Ownership - The crime victim/Good Samaritan may be the
owner of the property, a member of the owner's household, or a resident of the
property for which the exemption is being sought. (such as a Renter).
- Requirements for Improvements to Property: To qualify, the dwelling must
have improvements made to facilitate and accommodate the disabled person's
use and accessibility of the property.
Requirements
Applicants for this exemption must submit the Crime Victim/Good Samaritan application below, answering all of the relevant or applicable questions.
Level of Benefit
The amount of the exemption is determined by the value of the improvements made to the property to accommodate the disabled person. The exemption will become effective for the July 1st tax year that follows the date of application. The exemption continues as long as the improvements remain necessary to facilitate and accommodate the use and accessibility of the disabled person at the property.
Forms & Publications
Crime Victim/Good Samaritan Exemption Application
Download
Application
(23k)
Deadlines
Applications must be received by March 15th for benefits to begin July 1st of the same year - the start of the City’s new tax year.
Contact Us
E-mail
Individual Tax Reductions
See also Tax Reductions for Individual Property Owners.
