To qualify for the Senior Citizen Assessment Freeze you must have a total household income of 65,000 for the year or less (beginning in 2018).  Although only a portion of your social security benefits may be taxable on your Income Tax 1040, all your social security benefits are counted as income for this exemption.  Here is the quick formula using form 1040 to estimate if you meet the income requirement for the freeze:


20a  -  20b  +  37  <  65,000


Please view these examples:

f1040 Qualifies.pdf

f1040 Does Not Qualify.pdf

For more information, please view this video. Please note: the maximum income level has increased to 65,000 for 2018.