Homestead Declarations and
Property Tax Adjustments

DECEASED HOMEOWNER
An estate may file a Homestead Declaration on behalf of a deceased homeowner if the property was the decedent's homestead at the time of death and, from the date of death through the next April 1, the property is held by the estate of the decedent and not
rented.

An estate cannot make a Property Tax Adjustment Claim on behalf of a deceased Homeowner. If a Homeowner files a property tax adjustment claim but dies prior to April 1, the estate must withdraw the claim (Form HS-122W) and repay any adjustment issued. If a Homeowner dies on or after April 1 after filing a timely property tax adjustment claim, the commissioner may pay the adjustment to the town on behalf of another member of the household with ownership interest.

A surviving spouse or civil union partner who owns and lives in the homestead and meets the eligibility requirements can become the Homeowner.