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The amount of this exemption is $175. For eligibility, an elderly person 70 years old or over as of July 1st who has owned and occupied the property as his domicile for at least 10 years. A person may own this property solely, as a joint owner or as a tenant in common. The holder of a life estate satisfies the ownership requirement.
The amount of this exemption is $1,000. For eligibility, an individual must be 65 years or older as of July 1st of the tax year.