Living Quarters of Parents or Grandparents Exemption (also known as the Granny Flat exemption)

Under the 'Assessment Reduction of New Construction for Parent(s) or Grandparent(s) Living Quarters, commonly called the 'Granny Flat' Exemption, homesteaded property owners who add living quarters for a parent or grandparent can apply to have all or part of the value of this new construction deducted from the assessment. Click here for the application.  

General requirements and limitations are as follows:

  • The property must be homesteaded by the property owner.
  • The parent or grandparent cannot be an owner.
  • The parent or grandparent must be 62 or older as of January 1.
  • The parent or grandparent may not be receiving a residency based benefit elsewhere.
  • Only new construction or reconstruction qualifies.
  • Construction or reconstruction must be properly permitted.
  • The maximum reduction allowable is 20% of the total assessed value as improved.
  • All Granny Flat Applications are due by March 1st.

The Granny Flat Assessment Reduction must be renewed annually. Homeowners benefiting from this exemption must notify the Property Appraiser’s Office if they no longer meet the eligibility requirements.