This story has been updated to reflect a misattribution to County Collector Julie Schaumberg, County Assessor Katie Smith stated she wants to limit the tax freeze to residences and the surrounding five acres . The Record regrets the error. 

The senior tax freeze made available by Senate Bills 190 and 756 is one step closer to being enacted here in Warren County. The Warren County Commission, along with County Collector Julie Schaumberg and County Assessor Katie Smith, have been hard at work crafting the legislation necessary to pass the ordinance here in Warren County. 

On Aug. 13, the commissioners met with Schaumberg and Smith along with Prosecuting Attorney Hannah Dunakey and other citizens to go over their draft ordinance and make any changes county officials, or citizens saw fit to include before the state legislation goes into effect on Aug. 28. 

The legislation, first passed in July of 2023 as SB 190 and updated in July of this year as SB 756 allows for senior citizens older than 62 to apply for a property tax freeze, preventing the valuation of their home from increasing in following reassessment years. 

Under the ordinance as it is written now, to qualify, citizens must be at least 62 years of age, own a home in Warren County that they use as their primary residence and they must be liable for the taxes on that home. 

There is also a provision in the draft ordinance stating that the initial credit year of an eligible taxpayer should be no earlier than Jan. 1, 2024 to prevent taxpayers from receiving refunds on previous year’s tax bills. 

“That’s the whole point of the January 1, 2024 date, so everyone understands that you can’t go ‘well I turned 62 back in 2020,” said Dunakey. 

She also elaborated that once the ordinance is enacted, those who successfully apply will see their home valuation frozen at whatever value it held the year they turn 62, or the year they apply if they are over that age. 

Several other counties in the state have already passed ordinances making the program available, and have run into problems. That was part of the reason why Warren County has been slow to move forward with its own ordinance. 

“We do not want to have the problem of some counties that have (passed an ordinance). For example, I think St. Charles (County) had 42 percent of their people that applied for it were denied,” said Presiding Commissioner Joe Gildehaus. 

The county’s draft ordinance, assembled by Dunakey, is a combination of other county’s ordinances pulling significant language from the legislation passed in Boone and Greene counties earlier this year. 

Dunakey said the tax freeze does not apply to all taxes and will not include state taxes or bond indebtedness. If any bond issues are passed in Warren County that include a tax increase, the valuation on properties will not be frozen for those taxes. 

Smith also stated in the meeting that she wanted to limit the description of the property that valuations will be frozen on to a home and the surrounding five acres. She said this was to limit the freeze to residential property. 

Gildehaus was quick to point out that property owners with more than five acres should have some of that property classified as agricultural land as opposed to residential, since it carries a lower tax rate. 

There are some ways a taxpayer's valuation can still increase under the law if new construction or improvements are made to the home or if their property is annexed by another taxing entity.  Schaumberg and Smith were careful to point out that their valuation would only increase by the value of the new addition, and the entire property would not be reassessed. Dunakey said that increases related to an annexing municipality would only be applied to that city’s tax bill. 

At this time, the county plans to make applications available some time in March of next year with an annual application deadline on June 30. Those who do not renew their tax freeze each year will see their valuation increase, although there was some discussion on how to mitigate those mistakes. 

Schaumberg also asserted that when taxpayers are applying for the freeze for the first time there is a list of documents she will need to confirm their eligibility including the deed to their property as well as an acceptable form of identification certifying that they are at least 62 years of age. 

Bev Ehlen, who was attending the meeting, questioned why they needed to produce the documentation when it is not necessary to pay their taxes. 

“It’s because no one’s gonna lie to the government to pay more money but they will lie to the government to get money,” said Dunakey. 

One senior at the meeting questioned whether medical improvements, like an ADA accessible ramp, would be included in those increases. Dunakey felt that the ordinance would have to evolve as issues like that become more apparent. 

“We’re gonna end up seeing a lot of different exceptions. Those are gonna have to be on a case-by-case basis,” Dunakey said. 

Gildehaus said the commissioners plan to enact the ordinance before the law goes into effect on Aug. 28 and Schaumberg said that she was unsure when she would have the application completed, only that it would be ready by March when applications open.