2018

Refund for Homeowners and Renters (Regular Property Tax Refund)

State: 

Year: 

Record ID: 
MN103_RR18
Variations in Receipt of Benefit : 
Benefit Varies with Income
Minimum Tax Amount Must be Paid
Benefit Type: 
Circuit Breaker
Benefit: 
For both homeowners and renters, the benefit is determined by multiple brackets and thresholds. For homeowners, the threshold for the ratio of taxes to income in order to qualify ranges from 1% for those in the lowest bracket to 2.5%. The lowest income brackets receive a refund of 85% of the amount of property taxes paid over the threshold and the highest brackets receive 50%. For renters, the threshold for the ratio of taxes to income in order to qualify ranges from 1.0% to 2.0%. The lowest income brackets receive a refund of 95% of the amount of property taxes paid over the threshold and the highest brackets receive 50%. Property taxes for renters are considered 17% of gross rent paid. For the 2018 benefit (filed in 2019) the maximum refund for homeowners is $2,770 and the maximum income is $113,150. For the 2017 benefit (filed in 2018) the maximum refund for homeowners is $2,710 and the maximum income is $110,650. For the 2018 benefit (filed in 2019) the maximum refund for renters is $2,150 and the maximum income is $61,320. For the 2017 benefit (filed in 2018) the maximum refund for renters is $2,100 and the maximum income is $59,960. Use the Statement of Property Taxes Payable in 2019 received in March 2019 to complete the 2018 return. Use the Statement of Property Taxes Payable in 2018 received in March 2018 to complete the 2017 return. To qualify for homestead status for taxes payable in 2018, the homeowner must have applied with the county assessor's office and been approved by 15 December 2018. The 2018 return should be filed, postmarked or dropped off by 15 August 2019. The final deadline to claim the 2018 refund is 15 August 2020.
How is Benefit Disbursed: 
Direct payment to taxpayer
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for this program.
Eligibility Criteria: 
Homeowner
Income Ceiling
Principal Residence
Renter
Description of Eligibility Criteria: 
Program income ceilings are different for homeowners and renters. For the 2018 benefit (filed in 2019) the income ceiling for homeowners is $113,150 and for renters it is $61,320. For the 2017 benefit (filed in 2018) the income ceiling for homeowners is $110,650 and for renters it is $59,960. Income is defined as federal adjusted gross income plus most types of nontaxable income. Applicants may deduct qualified retirement plan contributions, and additional deductions based on elderly (65+) or disabled status or based on the number of dependents.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
State reimburses all of the local government tax loss
Description of State Funding for Tax Loss: 
The state processes applications and pays refunds directly to the taxpayer.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Minn. Stat. § 290A.01 ~ 290A.25 (in effect for 2018)
Source Web Page: 
Minnesota Department of Revenue Homestead Credit Refund and Special Homestead Credit Website [http://www.revenue.state.mn.us/individuals/prop_tax_refund/pages/homeowners_property_tax_refund.aspx Accessed 10/08/2018] View Archived Source
Source Publication: 
Minnesota Department of Revenue 2018 Forms and Instructions M1PR Homestead Credit Refund (for Homeowners) and Renter Property Tax Refund
[http://www.revenue.state.mn.us/Forms_and_Instructions/m1pr_inst_18.pdf Accessed 2/7/2019]
View Archived Source

Minnesota Department of Revenue 2017 Form M1PR Homestead Credit Refund (for Homeowners) and Renter Property Tax Refund
[http://www.revenue.state.mn.us/Forms_and_Instructions/m1pr_18.pdf Accessed 12/11/2018]
View Archived Source

Minnesota Department of Revenue Homestead Credit Refund and Special Homestead Credit Website [https://www.revenue.state.mn.us/individuals/prop_tax_refund/Pages/Homeowners_Property_Tax_Refund.aspx Accessed 2/7/19] View Archived Source

Minnesota Department of Revenue Homestead Credit Refund and Special Homestead Credit Website [http://www.revenue.state.mn.us/individuals/prop_tax_refund/pages/homeowners_property_tax_refund.aspx Accessed 10/08/2018] View Archived Source
Footnote: 
Applicants must reduce "property taxes payable" by the portion of the property used for business when the applicant deducts any business depreciation expenses for the use of a portion of the homestead. A homeowner or mobile home owner must have property that is classified as a homestead, or have an approved application for homestead classification. They must have also paid or made arrangements to pay any delinquent property taxes on the home. Renters must have lived in a building in which the owner was assessed property taxes, or they must have paid a portion of the rent receipts in place of property tax, or they must have made payments to a local government in lieu of property taxes.
Data Collection Notes: 
CAT08 2023/11/13 JS OLD: name was Homestead Credit Refund. NEW: Name is Refund for Homeowners and Renters (Regular Property Tax Refund). CAT05 2023/11/10 JS OLD: n/a NEW: Checked principle residence because Minn. Stat. § 290A.03 states that a homestead must be the applicant's principle residence.

Revision Type: 

Revision By: 
NW
Revision Notes: 

11/13/23 JS CAT change
11/10/23 JS CAT change
4/5/19 SAH verified
3/12/19 SAH updated benefit section to reflect most recent income ceilings and refund totals
2/7/19 ET updated access dates and uploaded new version homestead credit website
12/11/18 cc updated forms and instructions
10/8/18 MP updated, added source website, footnotes 1 and 2, changed benefit and eligibility for clarity.
1/11/18 MP created and updated 18 record
12/13/17 cc added doc for 2017 record; nothing else is updated
11/16/17 EM created 17 file.
5/3/17 EM created 16 record. Added data collection notes. Updated income eligibility.
2/12/15 cc added doc for 2015 homeowner and renters schedules
09/29/2014 mj Created 2014 record & updated income limits, credit amounts, added source publication
12/12/13 updated income limits and max refund amounts, no new leg
4/19/13 GIR: checked statutes, added session law to source additional, updated dollar amounts and descriptions, uploaded source publication, marked as complete
4/2/12 DM created 12

Property Tax Deferral for Seniors and Active Military Personnel

State: 

Year: 

Record ID: 
CO101_RR18
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Deferral
Benefit: 
Qualifying citizens may elect to defer their property taxes. Deferrals constitute a lien with interest accruing at the yearly rate of the most recently issued 10-year Treasury note. The cumulative amount of the deferral plus interest must not exceed the market value of the property less the value of any liens.
How is Benefit Disbursed: 
Other
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for this program, and the property for which the deferral is claimed must not be income-producing. The property must be the homestead of the applicant.
Eligibility Criteria: 
Active Military
Age
Homeowner
Principal Residence
Other Criteria
Description of Eligibility Criteria: 
The claimant must be 65 years of age or older or military personnel on active service on January 1st. For military personnel, only those taxes due during active service can be deferred. For seniors, the total value of all liens and mortgages and deeds can not exceed 75% of the properties total value. For active duty military, this is increased to 90%
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
State reimburses all of the local government tax loss
Description of State Funding for Tax Loss: 
The state makes tax payments to the county on behalf of the participant for the entire amount due that year.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Colo. Rev. Stat. § 39-3.5-103; Colo. Rev. Stat. § 39-3.5-105 (in effect for 2018)
Source Web Page: 
Senior and Veteran Property Tax Programs Department of the Treasury
[https://www.colorado.gov/pacific/treasury/senior-and-veteran-property-tax-programs accessed 04/02/2019]
View Archived Source
Source Publication: 
Senior/Civilian Deferral Application, Department of the Treasury [https://www.colorado.gov/pacific/treasury/atom/20146 accessed 04/02/2019]

View Archived Source
Footnote: 
The deferral must be paid back in the following situations: 1) if the claimant dies, unless the continuing spouse elects to continue the deferral; 2) if the property is sold or the title is transferred; 3) if the taxpayer moves for reasons other than ill health; 4) if the taxpayer begins to rent the property or otherwise receives income from it; 5) if the location of the tax-deferred mobile home has moved either within the county or to another county; or 6) if the mortgage, deferred taxes, and accrued interest exceed the market value of the real property. The actual value of the property is the most recent appraisal by the county assessor as of the time the claim for deferral is submitted to the county treasurer. The claim must be submitted between January 1st and April 1st.

Revision Type: 

Revision Notes: 

4/2/19 LA ticked primary residence on eligibility criteria (because must be homestead) and verified
7/27/18 JG moved info from eligible property to eligibility criteria, added source webpage, edited for clarity
2/12/17 JG updated eligible property requirements, added ftn 3 and added source publication
4/19/17 EM created 16 file. No new leg.
3/30/16 MM updated - no changes
5/26/15 MM verified - no changes
4/14/15 mj created 2014 record
12/17/14 mj verified
11/13/13 added 39-3.5-105, no new leg
9/18/13 Updated Source Pub, checked for leg updates, updated enrollment data
3/2/12 CC CREATED
4/6/11 GP new entry, added enrollment data
3/1/12 DM complete 11

Homestead Exemption for Unremarried Spouses of Peace Officers and Firefighters Killed in Line of Duty with Local Option

State: 

Year: 

Record ID: 
GA111_RR18
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
Eligible applicants receive an exemption on that person's homestead from all property taxes for the full value of the homestead. The exemption applies to all state, county, municipal and school district taxes. An initial application and affidavit must be filed with the county tax commissioner where the homestead is located. The benefit will be renewed automatically from then, and no subsequent applications must be filed. It is the responsibility of the applicant to notify the tax commissioner when he or she becomes ineligible for the exemption. This exemption may not be combined with any other homestead exemption.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for this program.
Eligibility Criteria: 
Homeowner
Principal Residence
Surviving Spouse
Description of Eligibility Criteria: 
Eligible applicant must be unremarried surviving spouse of a peace officer or firefighter who was killed in the line of duty. In addition, applicants must own and occupy the qualifying property as a primary residence.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statutes are silent in regard to reimbursement of local tax loss.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Ga. Code Ann. § 48-5-48.4 (in effect for 2018)
Source Web Page: 
Property Tax Exemptions, Department of Revenue
[https://dor.georgia.gov/property-tax-exemptions Accessed on 09/20/2018] View Archived Source
Source Publication: 
Georgia Department of Revenue, Application for Homestead Exemptions (General) [https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Form/LGS-Homestead_Application_for_Homestead_Exemption.pdf Accessed 09/20/2018] View Archived Source

Concerns of Police Survivors Guide to Benefits for Surviving Family Members of Peace Officers Killed in the Line of Duty [https://www.concernsofpolicesurvivors.org/benefits/Georgia.pdf Accessed 09/20/2018] View Archived Source
Footnote: 
This exemption is granted in lieu of any other other homestead exemption or property tax.
Data Collection Notes: 
Future source pub can be found here: https://dor.georgia.gov/property-tax-exemptions \ Technically, there is a local option to increase the benefit but since the benefit is a full exemption, this record is not shown as having a local option.

Revision Type: 

Revision Notes: 

4/4/19 LA verified
09/20/18 MP updated 18 record
02/14/2018 MP updated 17 record
9/13/17 EM created 17 file - no new leg.
9/13/17 EM updated source pub, no new leg.
4/21/16 MM created 16 record, added source pub
4/21/16 MM created 15 record - no new leg
5/29/15 MM created 14 record and made grammatical changes
12/18/14 mj verified
11/18/13 no new leg
10/1/13 no new leg

Disabled Veteran's Exemption

State: 

Year: 

Record ID: 
CA104_RR18
Variations in Receipt of Benefit : 
Benefit Varies with Income
Benefit Type: 
Exemption
Benefit: 
For qualified veterans, the benefit is an exemption on the full value of the residence not exceeding certain thresholds. The standard benefit is an exemption of the first $134,706 of a property's value. If the veteran's income does not exceed $60,490, the first $202,060 is exempt from taxation.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for this program.
Eligibility Criteria: 
Disability
Homeowner
Income Ceiling
Principal Residence
Veteran
Surviving Spouse
Description of Eligibility Criteria: 
The veteran must be blind in both eyes, or have lost use of two or more limbs, or be totally disabled as a result of injury or disease incurred in military service as determined by the United States Department of Veteran Affairs. To qualify, a veteran must not have been dishonorably discharged. The income limit is adjusted annually based on inflation. Maximum benefits are available for veterans with income below $60,490. The same benefits are available to a surviving spouse if they do not remarry. The veteran's residence cannot receive other real property exemptions. If a veteran enters into a hospital or care facility, the property is still eligible as long as it is not rented to a third party.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
State and local government share the local tax loss
Description of State Funding for Tax Loss: 
The state reimburses local governments for the only first $100,000 of exempted value unless otherwise directed by the Commission on State Mandates.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Cal. Revenue and Taxation Code § 205.1 ~ § 205.5; Cal. Revenue and Taxation Code § 276 ~ § 276.2 (in effect for 2018)
Source Constitution: 
Cal. Const. Art. XIII, § 4 (a)
Source Web Page: 
California State Board of Equalization, Disabled Veteran's Exemption - Frequently Asked Questions
[http://www.boe.ca.gov/proptaxes/dv_exemption.htm#FAQs accessed 04/02/2019]

View Archived Source
Source Publication: 
Disabled Veterans' Exemption Increases (2017) State Board of Equalization [http://www.boe.ca.gov/proptaxes/pdf/lta17014.pdf accessed 04/02/2019]

View Archived Source
Footnote: 
A one time application is required for the standard exemption. To apply, an applicant must file form BOE-261-G which is administered by the counties. For the low income exemption, an application must be filed annually with the county assessor. Claimants have 90 days upon receipt of their disability rating letter from Veterans Affairs to file an application for the full value of the exemption. Partial exemptions are granted if the claimants files their application late. For applications filed between February 16 and December 10, the claimant receives 90% of the exemption. For applications after December 10, the claimant receives 85% of the exemption. Household income is defined as income from all sources both taxable and non-taxable.
Data Collection Notes: 
CAT04 2021/05/13 CC OLD: varies by other NEW: varies by income See http://www.boe.ca.gov/proptaxes/dv_exemption.htm for program changes

Revision Type: 

Revision Notes: 

4/2/19 LA deleted 2017 leg from source additional/footnote, updated source website, verified
7/26/18 JG added subsection to source constitution, updated eligibility criteria, added source additional, edited for clarity, updated ftn 2, updated benefit amounts, added ftn 3.
7/3/18 JG corrected income limits, updated source publication, removed unnecessary ftn 1, moved ftn 2 to eligible property, added application details to ftn 3, moved ftn 3 to ftn 1, edited for clarity
4/18/17 Created 17 file. Changed source pub and income limits.
4/18/17 EM no new leg.
3/22/16 MM created 16 record, updated source pub and income limits
3/22/16 MM verified
12/15/15 MM created 15 record, updated source pub and income limits
12/15/15 MM updated source pub
06/19/13 cc created

Property Tax Freeze for the Elderly, Disabled or Veterans

State: 

Year: 

Record ID: 
WA102_RR18
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Assessment Freeze
Exemption
Benefit: 
Those with income $40,000 or less are exempt from all excess levies, the additional state property tax and that portion of regular property taxes if when approved by the voters. The assessment for regular levies is frozen at the lesser, current value or the value when the homeowner became eligible. Excess levies are those additional property tax levies above the limits that are approved by popular vote.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Eligibility is limited to the applicant's place of residence.
Eligibility Criteria: 
Age
Disability
Homeowner
Income Ceiling
Veteran
Surviving Spouse
Description of Eligibility Criteria: 
Claimant must be 61 years or older, retired from gainful employment due to disability, or a veteran with 100% service connected disability. A surviving spouse or domestic partner of someone who had the exemption is eligible if they are 57 or older and meet the other criteria set forth. Claimant can not have a combined disposable income exceeding $40,000.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Wash. Rev. Code § 84.36.379; Wash. Rev. Code § 84.36.381(6); Wash. Rev. Code § 84.04.140 (in effect for 2018)
Source Constitution: 
Const. of the State of Wash. Article VII §10
Source Publication: 
Department of Revenue, Application for Senior Citizen and Disabled Persons Exemption from Property Taxes (2017),
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/640002.doc accessed 06/26/2018]
View Archived Source

Department of Revenue, Proof of Disability Affidavit (2012),
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/proptx/forms/prfdisbstatmnt.doc accessed 06/26/2018]
View Archived Source
Footnote: 
Excess levies are those additional property tax levies above the limits that are approved by vote of the people. Local school districts have no regular levy authority (although they are allocated funds from the statewide school levy) so they receive a substantial portion of their funding from voter-approved excess levies. Excess levies must be authorized by a 60% majority of the voters, except for school levies which only require a simple majority, and such levies are not subject to any of the limitations. If the person subsequently fails to qualify only for one year because of high income, this same valuation must be used upon re-qualification. If the person fails to qualify for more than one year in succession because of high income or fails to qualify for any other reason, the valuation upon re-qualification is the assessed value on January 1st of the assessment year in which the person re-qualifies.

Revision Type: 

Revision Notes: 

4/2/19 GM: verified
11/1/18 cc clarifying 10/12/18 SAH updated record with source publications and cleared excess notes in FTN's from previous years
5/17/18 YP created 18 record
10/12/17 JG updated record - no leg changes
10/12/17 JG updated amount of benefits and eligibility criteria to reflect 2015 Wash. 3rd Sp. Sess. Laws ch. 30 § 2. No 2016 leg changes
5/4/17 EM created 16 record
5/31/16 MM updated FTN1 and source add'l
5/18/15 MM checked - no update needed
5/14/15 MM new record
12/19/14 mj verified
11/5/13 no new leg
9/24/13 NW updated leg, clarified subsec 6
12/27/12 cc statutory changes were not substantial
12/20/12, AC: Verified Without Checking
4/21/2011 cc ok to verify
11/1/11 DM added source constitution
2/1/12 DM completed 11
cc: L. 2011 c 174 simplified "total disability" language; not a substantial change

Local Option Property Tax Freeze Act

State: 

Year: 

Record ID: 
TN104_RR18
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Assessment Freeze
Other
Benefit: 
The benefit is a property tax freeze. Property taxes are held at the lesser of the value recorded in the year the property owner becomes eligible for the program, or current level. The taxpayer must apply annually.
How is Benefit Disbursed: 
Credit to the property tax bill
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Eligibility is limited to the applicant's place of residence.
Eligibility Criteria: 
Age
Homeowner
Income Ceiling
Principal Residence
Description of Eligibility Criteria: 
Claimant must be 65 years or older and not have an income exceed the limit established annually by the Comptroller of the Treasury. The income levels for each county are determined as the greater of the weighted average of the median household income for the age group 65 to 74 and 75 and older who reside in the county the claimant is filing in. The lowest income ceiling is $29,860 in 52 counties and the highest income ceiling is $53,680.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
Tenn. Code Ann. § 67-5-705 (in effect for 2018)
Source Publication: 
State of Tennessee, Comptroller of the Treasury, Tennessee Tax Freeze Jurisdictions as of 1 June, 2018
[https://www.comptroller.tn.gov/pa/pdf/Tax_Freeze_Jurisdictions_2018.pdf accessed 09 October 2018]
View Archived Source

State of Tennessee, Comptroller of the Treasury, Property Tax Freeze Income Limits by County - Tax Year 2018
[https://www.comptroller.tn.gov/pa/pdf/TaxFreezeIncomeLimits2018List.pdf accessed 09 October 2018]
View Archived Source

Footnote: 
If the market value on the property increases as a result of improvements, the tax level to be paid will increase proportionally.
Data Collection Notes: 
CAT09 2020/11/13 LA OLD: n/a NEW: clarified that the minimum and maximum income limits vary by county, with Williamson County having the highest limit

Revision Type: 

Revision Notes: 

11/13/20 LA CAT09
4/2/19 GM: verified
10/9/18 SAH updated Description of Eligibility Criteria with 2018 county specific income levels and uploaded new year Source Publications
3/6/17 cc corrected the record and verified it. 10/23/17 JG created 17 record and updated source publication - no leg changes
10/23/17 JG updated
5/20/16 MM created 16 record, updated income limits and source pub
5/20/16 MM updated source pub and FTN2
6/9/15 MM created 15 record, added source pub, updated income limits
6/9/15 MM added source pub
5/18/15 MM created 14 record, updated income and cities/counties
12/19/14 mj verified
11/4/13 updatd income and cities/counties
9/24/13 checked for leg updates
3/27/12 cc updated ok to verify
4/13/2011 cc reviewed and verified,
10/12/11 DM added source web
1/10/12 DM complete

Veterans with a Disability Exemption

State: 

Year: 

Record ID: 
UT103_RR18
Variations in Receipt of Benefit : 
Other Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
The exemption is calculated by multiplying the adjusted taxable value limit by the percentage of the veteran's disability. In 2018, the adjusted taxable value limit is $260,370, which is the amount of taxable value reduction for 100% disabled veterans. Taxable value limits are adjusted annually for inflation. For surviving unremarried spouses, the amount exempted is equal to the total taxable value of eligible property. Applications must be filed with the county where the property is located by 1 September on the first year the benefit is sought. Subsequent applications are not required.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Residential property owned by the claimant and up to one acre of the surrounding land that is used for the dwelling of the home is eligible. This includes a mobile home or houseboat. Eligible property may consist of a part of a multidwelling or multipurpose building and part of the land on which is was built. The benefit can be applied personal property such as motor vehicles.
Eligibility Criteria: 
Disability
Homeowner
Veteran
Surviving Spouse
Other Criteria
Description of Eligibility Criteria: 
To be eligible, an individual must be disabled in the line of duty in military service for the United States or the state of Utah. The veteran must have at least a 10% disability. The applicant must be a current resident of Utah. The unremarried surviving spouses and minor orphans of disabled veterans or veterans who died as a result of active duty are also eligible, regardless of the homeownership requirement. The exemption may also be allowed to a contract buyer or a grantor of trust holding a title on which the exemption is claimed.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Utah Code § 59-2-1104 ~ § 59-2-1105 (in effect for 2018)
Source Publication: 
2018 Utah State Tax Commission Property Tax Relief Summary Table
[https://propertytax.utah.gov/media/tax-relief.pdf Accessed 09/27/2018]
View Archived Source

2018 Utah State Tax Commission Publication 36 Property Tax Relief Programs for Individuals
[https://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 09/27/2018]
View Archived Source
Footnote: 
A disabled veteran is considered to be 100% disabled, regardless of the percentage of disability, if the United States Department of Veterans' Affairs certifies the veteran in the classification of individual unemployability. A veteran is presumed to be a U.S. citizen. The benefit may also be extended toward taxable personal property.
Data Collection Notes: 
Publication 36 provides updated income and benefit numbers and is published in 1stQ of year

Revision Type: 

Revision Notes: 

4/2/19 GM: verified
12/13/18 cc corrected typo
11/19/18 ok cc
9/27/18 MP added source publications, updated benefit amount and minor changes for clarity. Added footnote 2.
4/9/18 JG edited for clarity, added ftn 2
10/19/17 JG created 17 record, updated amount in eligibility criteria and updated Source Pub
10/16/17 JG updated record. No leg changes
6/2/16 MM created 15 and 16 record, updated max, added source pub
6/2/15 MM 14 record, updated max, added source pub
12/19/14 mj verified
11/4/13 updated max
9/25/13 NW updated max and pubs
12/21/12 cc updated record

Local Option County Low-Income Deferral or Abatement

State: 

Year: 

Record ID: 
UT102_RR18
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Other
Benefit: 
At local option, county may abate either the maximum low income credit for that year, which in 2018 is $984, or 50% of taxes due, whichever is less. The maximum amount of relief in 2019 is $1,025 or 50% of the taxes due, whichever is less. Also at local option, the county may defer up to all property taxes. If taxes are deferred, they accumulate interest at a rate of the lesser of 6% or the target federal funds rate that exists on January 1 of the current year. Applications for the abatement or deferral must be filed with the county where the property is located by September 1.
How is Benefit Disbursed: 
Other
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only owner occupied residential property is eligible for this program. A mobile homes are also eligible for this benefit.
Eligibility Criteria: 
Age
Disability
Homeowner
Income Ceiling
Renter
Other Criteria
Description of Eligibility Criteria: 
For the 2018 benefit, applicants must have an income below $32,738 for 2017, and be at least 65 years of age. However, a county may grant a deferral or abatement to those under 65 who would experience extreme hardship if the relief was not granted. Counties may also grant relief to an applicant who is disabled. For the 2019 benefit, income must be less than $33, 530 in 2018. The applicant must live in the state for at least 10 months of the year.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
Counties administer the programs. They may determine the amount of property tax deferment or abatement for eligible individuals. They may also extend the application deadline. The county may deny an application if the applicant is the owner of income producing assets that could be liquidated to pay the tax.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statutes do not provide for state funding for local tax loss.
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2018)
Source Publication: 
2018 Utah State Tax Commission Property Tax Relief Summary Table
[https://propertytax.utah.gov/media/tax-relief.pdf Accessed 09/26/2018]
View Archived Source

2018 Utah State Tax Commission Publication 36 Property Tax Relief Programs for Individuals
[https://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 09/26/2018]
View Archived Source
Source Additional: 
2018 Utah Laws ch. 310
Footnote: 
Effective 8 May 2018, there is now an appeals process for individuals who seek, but are denied this benefit. The maximum credit is the amount provided as a homeowner's credit for the lowest household income bracket used for the circuit breaker program.
Data Collection Notes: 
Publication 36 which includes the income figures is published in the first quarter of the year.

Revision Type: 

Revision Notes: 

4/2/19 GM: verified
3/11/19 cc added 2018 income
11/19/18 cc added dcn for finding new $
9/26/18 MP edited for clarity, added source publications, updated income limits.
4/2/18 JG moved ftn 2 to benefit, added application date to eligibility criteria, edited for clarity, updated benefit amount, and updated characteristics of eligible property.
1/9/18 EM added source pub.
10/19/17 JG created 17 record, updated amount from eligibility criteria and updated Source Publication
10/16/17 JG updated - no leg changes
6/2/16 MM created 15 and 16 record, income limit, benefit, and added source pub
6/2/15 MM 14 record, income limit, benefit and added source pub
12/19/14 mj verified
11/4/13 updated income and max amt
9/25/13 Updated pubs and stats
11/4/2010 CS New Record
4/15/2011 CS Update- maximum income, credit amounts, source publication
5/31/2011 CS Update-
2/15/12 DM
2/17/2011 GIR: uploaded 1st source publication
3/12/12 DM complete

Blind Exemption

State: 

Year: 

Record ID: 
UT104_RR18
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
Eligible applicants can receive an exemption of the first $11,500 of the taxable value of real and tangible property. Applications must be filed annually by 1 September to receive the benefit.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Residential
Other
Characteristics of Eligible Property: 
Residential property and personal property are eligible for this program.
Eligibility Criteria: 
Disability
Surviving Spouse
Other Criteria
Description of Eligibility Criteria: 
The applicant must be legally blind. The benefit can be extended to unmarried, surviving spouses and minor orphans of blind persons. The exemption can also be extended to a claimant who is the grantor of trust holding title to the property.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Utah Code § 59-2-1106 (in effect for 2018)
Source Constitution: 
Utah Const. Art. XIII, § 3
Source Publication: 
2018 Utah Tax Commission Application for Blind Persons Exemption
[https://propertytax.utah.gov/form/pt-031.pdf Accessed 09/27/2018]
View Archived Source

2018 Utah State Tax Commission Property Tax Relief Summary Table
[https://propertytax.utah.gov/media/tax-relief.pdf Accessed 09/27/2018]
View Archived Source

2018 Utah State Tax Commission Publication 36 Property Tax Relief Programs for Individuals
[https://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 09/27/2018]
View Archived Source
Footnote: 
The application must be accompanied by a statement signed by a licensed ophthalmologist verifying that the person: (1) has no more than 20/200 visual acuity in the better eye when corrected; or (2) has, in the case of better than 20/200 central vision, a restriction of the field of vision in the better eye which subtends an angle of vision no greater than 20 degrees.

Revision Type: 

Revision Notes: 

4/2/19 GM: verified
9/27/18 MP updated 18 record, added source publications
4/9/18 JG updated characteristics of eligible property, added source publication, edited for clarity - no leg changes
10/19/17 JG created 17 record - No leg changes
10/16/17 JG updated - No leg changes
5/4/17 EM created 16 record
6/2/16 MM created 15 record - no new leg
6/3/15 MM created 14 record - no changes
12/19/14 mj verified
11/4/13 no new leg
9/25/13 NW checked for new leg
12/21/12 created 2012 record; no change in max exemption
11/4/2010 CS New Record
4/15/2011 CS Update- no changes from 2009
5/31/2011 CS Update-
1/11/12 DM see DCN
2/17/2012 GIR: uploaded source publication

Residence Homestead Exemption with Local Options

State: 

Year: 

Record ID: 
TX101_RR18
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
A homestead exemption of $3,000 of assessed value for general government purposes and an additional $25,000 for school district taxation is available to all homeowners. Those 65 or older, or disabled, are entitled to an additional exemption $10,000 for school taxation. An individual can benefit from more than one of these three options in a tax year. At local option, the exemption for general government on homesteads for seniors and disabled persons may be increased above $3,000. At local option, a governing body may adopt for all homesteads, a percentage exemption, up to 20% of the appraised value. If the percentage produces an exemption of less than $5,000 for a particular property, a minimum exemption of $5,000 is applied.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for this program. The building and the land cannot exceed 20 acres.
Eligibility Criteria: 
Age
Disability
Homeowner
Principal Residence
Surviving Spouse
Description of Eligibility Criteria: 
It varies according to the benefit. For the $3,000 general exemption and the $25,000 school district exemption every homeowner is eligible. Individuals who are over 65 or disabled are eligible for an additional $10,000 school district exemption. For surviving spouses of applicants 65 or older to qualify, the surviving spouse must be 55 or older to qualify.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
Local governments can vote to increase the exemption for elderly, disabled individuals by $3,000 or more.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Tex. Tax Code Ann. § 11.13 (in effect for 2018)
Source Constitution: 
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
Source Publication: 
Texas Comptroller, Application for Residence Homestead Exemption, (2018)
[https://comptroller.texas.gov/forms/50-114.pdf accessed 09 October 2018]
View Archived Source

Texas Comptroller, Residence Homestead Exemption FAQ, (2018)
[https://comptroller.texas.gov/taxes/property-tax/exemptions/residence-faq.php accessed 09 October 2018]
View Archived Source
Footnote: 
The exemption is extended to active duty military on orders out of the area. An applicant can receive either an elderly or disabled exemption but cannot receive both.

Revision Type: 

Revision Notes: 

4/2/19 GM: verified
10/9/18 SAH updated Description of Eligibility Criteria with correct benefit exemption figure information, Eligibility Criteria with Principal Residence selection
3/26/18 JG edited for clarity, added source publications and expanded characteristics of eligible property
10/23/17 JG created 17 and updated - no leg changes
10/19/17 JG updated amount of benefit
5/4/17 EM created 16 record
9/12/16 aa update
5/19/15 MM created record - no changes needed
12/19/14 mj verified
11/4/13 no new leg
11/1/2010
4/9/2011 CC edited benefit and verified
04/11/2011 DC Update
04/28/2011 DC Update
2/23/12 DM complete see DCN

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