05/24/2026

Deadline approaching for TY 2026 authorization of piggyback property relief measures

The deadline for counties to authorize the permissive local ("piggyback") homestead exemption and/or owner occupancy credit is approaching in five weeks. For the relief measure to be effective for the current tax year (taxes payable in 2027), boards of county commissioners must adopt a resolution by June 30. Resolutions adopted after June 30 will be effective for the next tax year (taxes payable in 2028).

As a reminder, the two piggyback options are:

• Local Homestead Exemption - Applied concurrently with the statewide homestead exemption. All homestead exemption recipients in the county would receive a second exemption in the same amount as the standard homestead exemption. No additional application would be needed for recipients.
  
  
• Local Owner Occupancy Credit - Applied concurrently with the statewide credit. The amount of the credit is set by the authorizing resolution, up to 2.5%. The credit is applied to the same qualifying levies that the statewide credit applies to (those approved before November 2013.

All taxing entities in the county are affected by the piggyback options, not just county levies. Additionally, property tax revenue foregone due to the piggyback options is not reimbursed by state, nor is there a mechanism for the county to hold other entities harmless.

More information about the piggyback options can be found in County Advisory Bulletin 2025-10 Property Tax Relief Options.

The third relief mechanism, rolling back or suspending inside millage, is more limited to just the county share and can be authorized at any point in the tax year. The Advisory Bulletin above discusses this option as well.