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Lee County staff propose raising eligibility for elderly-and-disabled tax relief to widen access
Summary
County staff recommended raising the household income threshold from $35,000 to $40,000 and increasing the asset limit from $95,000 to $125,000 to reverse a multi-year decline in residents qualifying for the county's elderly-and-disabled tax relief program; staff also recommended ordinance language adjustments to match fiscal-year billing.
A county presenter told the Lee County Board of Supervisors on Dec. 16 that fewer residents are qualifying for the county's elderly-and-disabled tax relief program and proposed specific changes to broaden eligibility. "Our recommendations, I guess, is to increase the qualifying thresholds for the program to increase the number of qualifying applicants," the presenter said during a slide presentation.
The presenter outlined the existing eligibility rules: a household income cap of $35,000, a $2,000 deduction for a non-spouse relative living in the home, and an asset limit of $95,000 that excludes the home plus one acre. The presenter listed income types counted toward eligibility (salaries, interest, rental income, pensions, Social Security) and noted that assets such as cash accounts, retirement accounts, vehicles and additional real estate are included in the asset calculation.
County figures cited in the presentation show Lee County's population near 22,000 with roughly 5,000 residents age 65 or older (about 22.6%). Staff reported a decline in applicants and recipients: from 980 applications and 664 approved recipients in 2017 to fewer applicants and 441 recipients in 2025. The presenter attributed part of that decline to recent property reassessments and modest Social Security increases that can push people over the eligibility thresholds.
To address that trend, staff recommended increasing the household income eligibility to $40,000 and raising the asset limit to $125,000 (parameters the presenter said match Carroll County's recent changes). The presenter also recommended keeping the current $200 annual cap on relief to help stabilize fiscal impact if more residents qualify.
Staff warned the board that ordinance language needs updating after the county's move from calendar-year to fiscal-year billing. The presenter noted the ordinance currently refers to ownership as of Dec. 31 and recommended changing that reference to June 30 and adjusting deadlines tied to payment compliance (for example, changing the deadline referenced for withdrawal of relief from Oct. 31 to May 31).
Board members asked clarifying questions about how reassessment events affected eligibility and about how other counties structure exemption rules. The presenter suggested a public hearing would be required before any ordinance amendment.
Next steps: staff recommended the board consider the proposed thresholds, schedule a public hearing on ordinance revisions to reflect fiscal-year billing, and return with a draft ordinance for formal action.
