Crime Victim and Good Samaritan Exemption

The Crime Victim and Good Samaritan Exemption provides property tax exemption benefits for people who suffer a disability as a result of a crime.  One-, two-, or three-family homes must be modified to assist with access and use of the property.

A crime victim is someone who suffers a physical injury as a direct result of a crime.

In general, a Good Samaritan is defined as a person who is not a law enforcement officer but apprehends a person who committed a crime or a felony in the Samaritan's presence.  They may also be a person who prevents or attempts to prevent a crime. A Good Samaritan may also assist a law enforcement officer in making an arrest.

Eligibility
Residency - The Crime Victim/Good Samaritan must occupy the dwelling for which the exemption is being sought.

• Property Ownership - The Crime Victim/Good Samaritan may be the owner of the property, a member of the owner's household or a resident of the property such as a renter. (The owner’s property tax will be reduced). 

Requirements

• Exemptions are available for One-, Two-, and Three-Family homes.
• To qualify, the dwelling must have improvements made specifically to assist the disabled person's use and access to the property.

Filing
Applicants for this exemption must complete and submit the Crime Victim/Good Samaritan application.

Level of Benefit
The amount of property tax exemption is determined by the value of the improvements made to the property. The exemption will become effective for the July 1st tax year following the date of application. It continues as long as the improvements remain necessary to assist the disabled person’s use and accessibility of the property.

Deadlines
Applications must be received by March 15th each year for benefits to begin July 1st of the same year.

Forms & Publications 

Crime Victim/Good Samaritan Exemption Application
 Download Application (23k)

Contact Us
E-mail Individual Tax Reductions 

Related Information
Tax Reductions for Individual Property Owners.