This exempts a property owner from paying taxes on any physical improvements made to an existing single family dwelling for three (3) assessment years. 

To qualify, the property owner must complete and file the application for the exemption,
prior to completing the improvements to the property.

The term "physical improvement" refers to any:

  1. Addition
  2. Improvement
  3. Remodeling
  4. Renovation
  5. Structural Correction
  6. Repairs

As well as the addition of repairs to:

  1. Garages
  2. Carports
  3. Patios

The exemption shall not include improvements which would not commonly be recognized as components of a dwelling unit, such as:

  1. Swimming Pools
  2. Outbuildings
  3. Fences

This exemption cannot exceed 30% of the value of the dwelling prior to the improvement, and will not be allowed on the same dwelling more than once in a five-year period.

Applications may be obtained from the assessor's office.