What taxes are frozen with an Over-65 Homestead exemption?
When you receive an Over-65 Homestead Exemption or a Disabled Person Homestead Exemption, you also receive a tax ceiling for your school taxes; that is, the school taxes on your home do not increase as long as you own and live in that home. The school taxes are frozen. The tax ceiling is set at the amount you pay in the year that you qualify for the exemption. The school taxes on your home may fall below the ceiling, but cannot rise above it unless you make an improvement to your home such as adding on a new room. Normal repairs or maintenance would not affect the ceiling. Effective 2004, the county, city or junior college district also may freeze or limit your taxes by adopting a tax ceiling for either the Over-65 Homestead Exemption or the Disabled Person Exemption or Both. Johnson County and various cities throughout the county have passed these resolutions. The ceiling goes into effect after the unit adopts the limitation and you qualify your home for the Over-65 or Disability exem
