Residential Property Tax Relief Programs

Tax reductions for residential property are a common means for states to ease the tax burden on homeowners and renters. Many states have multiple programs, with different levels of benefit available depending on the age, veteran status, and other characteristics of the taxpayer. The most common form of relief is a deduction from assessed value before the property tax rate is applied. Some states also provide tax reductions that are tied to income. The user may narrow the query by selecting applicant eligibility criteria, type of benefit, and whether there is an income ceiling.  

Summary tables for 2018 are available for exemptions and credits, circuit breakers, deferrals, and tax freezes.

For estimates of tax savings under each exemption and credit program offered in 2012, click here.

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State Year Program Name Benefit Type Eligibility Criteria Footnote Sources Record ID
Alabama 2020 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner, Other Criteria 1 AL103_RR20
Alabama 2020 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 2 AL402_RR20
Alabama 2019 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner, Other Criteria 3 AL103_RR19
Alabama 2019 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 4 AL402_RR19
Alabama 2018 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner, Other Criteria 5 AL103_RR18
Alabama 2018 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 6 AL402_RR18
Alabama 2017 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner, Other Criteria 7 AL103_RR17
Alabama 2017 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 8 AL402_RR17
Alabama 2016 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 9 AL103_RR16
Alabama 2016 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 10 AL402_RR16
Alabama 2015 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 11 AL103_RR15
Alabama 2015 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 12 AL402_RR15
Alabama 2014 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 13 AL103_RR14
Alabama 2014 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 14 AL402_RR14
Alabama 2013 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 15 AL103_RR13
Alabama 2013 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 16 AL402_RR13
Alabama 2012 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 17 AL103_RR12
Alabama 2012 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 18 AL402_RR12
Alabama 2011 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 19 AL103_RR11
Alabama 2011 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 20 AL402_RR11
Alabama 2010 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 21 AL103_RR10
Alabama 2010 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 22 AL402_RR10
Alabama 2009 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 23 AL103_RR09
Alabama 2009 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 24 AL402_RR09
Alabama 2008 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 25 AL103_RR08
Alabama 2008 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 26 AL402_RR08
Alabama 2007 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 27 AL103_RR07
Alabama 2007 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 28 AL402_RR07
Alabama 2006 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 29 AL103_RR06
Alabama 2006 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 30 AL402_RR06
Alaska 2020 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 31 AK103_RR20
Alaska 2019 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 32 AK103_RR19
Alaska 2018 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 33 AK103_RR18
Alaska 2017 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 34 AK103_RR17
Alaska 2016 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 35 AK102_RR16
Alaska 2016 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 36 AK103_RR16
Alaska 2015 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 37 AK102_RR15
Alaska 2015 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 38 AK103_RR15
Alaska 2014 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 39 AK102_RR14
Alaska 2014 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 40 AK103_RR14
Alaska 2013 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 41 AK102_RR13
Alaska 2013 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 42 AK103_RR13
Alaska 2012 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 43 AK102_RR12
Alaska 2012 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 44 AK103_RR12
Alaska 2011 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 45 AK102_RR11
Alaska 2011 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 46 AK103_RR11
Alaska 2010 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 47 AK102_RR10
Alaska 2010 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 48 AK103_RR10
Alaska 2009 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 49 AK102_RR09
Alaska 2009 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Other Criteria 50 AK103_RR09
Alaska 2008 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 51 AK102_RR08
Alaska 2008 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 52 AK103_RR08
Alaska 2007 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 53 AK102_RR07
Alaska 2007 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 54 AK103_RR07
Alaska 2006 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 55 AK102_RR06
Alaska 2006 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 56 AK103_RR06
Arizona 2020 Elderly Assistance Fund - Primary School District Tax Reduction Credit Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 57 AZ102_RR20
Arizona 2020 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 58 AZ103_RR20
Arizona 2020 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 59 AZ104_RR20
Arizona 2020 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 60 AZ107_RR20
Arizona 2019 Elderly Assistance Fund - Primary School District Tax Reduction Credit Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 61 AZ102_RR19
Arizona 2019 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 62 AZ103_RR19
Arizona 2019 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 63 AZ104_RR19
Arizona 2019 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 64 AZ107_RR19
Arizona 2018 Elderly Assistance Fund - Primary School District Tax Reduction Credit Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 65 AZ102_RR18
Arizona 2018 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 66 AZ103_RR18
Arizona 2018 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 67 AZ104_RR18
Arizona 2018 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 68 AZ107_RR18
Arizona 2017 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 69 AZ102_RR17
Arizona 2017 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 70 AZ103_RR17
Arizona 2017 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 71 AZ104_RR17
Arizona 2017 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 72 AZ107_RR17
Arizona 2016 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 73 AZ102_RR16
Arizona 2016 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 74 AZ103_RR16
Arizona 2016 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 75 AZ104_RR16
Arizona 2016 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 76 AZ107_RR16
Arizona 2015 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 77 AZ102_RR15
Arizona 2015 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 78 AZ103_RR15
Arizona 2015 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 79 AZ104_RR15
Arizona 2015 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 80 AZ107_RR15
Arizona 2014 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 81 AZ102_RR14
Arizona 2014 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 82 AZ103_RR14
Arizona 2014 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 83 AZ104_RR14
Arizona 2014 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 84 AZ107_RR14
Arizona 2013 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 85 AZ102_RR13
Arizona 2013 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 86 AZ103_RR13
Arizona 2013 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 87 AZ104_RR13
Arizona 2013 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 88 AZ107_RR13
Arizona 2012 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 89 AZ102_RR12
Arizona 2012 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 90 AZ103_RR12
Arizona 2012 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 91 AZ104_RR12
Arizona 2012 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 92 AZ107_RR12
Arizona 2011 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 93 AZ102_RR11
Arizona 2011 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 94 AZ103_RR11
Arizona 2011 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 95 AZ104_RR11
Arizona 2011 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 96 AZ107_RR11
Arizona 2010 Elderly Assistance Fund - Primary School District Tax Reduction Credit Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 97 AZ102_RR010
Arizona 2010 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 98 AZ103_RR10
Arizona 2010 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 99 AZ104_RR10
Arizona 2010 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 100 AZ107_RR10

Pages

# State Year Source
1 Alabama 2020 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2020)
Alabama Homestead Comparison Chart (May 2013)
[https://revenue.alabama.gov/property-tax/homestead-exemptions/ Accessed on 10/25/2021]
View Archived Source
2 Alabama 2020 Ala. Code § 40-9-19;
Ala. Code § 40-9-21 (in effect for 2020)
Alabama Homestead Comparison Chart (May 2013)
[https://revenue.alabama.gov/property-tax/homestead-exemptions/ Accessed on 10/25/2021]
View Archived Source
3 Alabama 2019 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2019)
Alabama Homestead Comparison Chart (May 2013)
[https://revenue.alabama.gov/property-tax/homestead-exemptions/ Accessed on 06/15/2020]
View Archived Source
4 Alabama 2019 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2019)
Alabama Homestead Comparison Chart (May 2013)
[https://revenue.alabama.gov/property-tax/homestead-exemptions/ Accessed on 02/21/2018]
View Archived Source
5 Alabama 2018 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2018)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 04/02/2019
View Archived Source
6 Alabama 2018 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2018)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 04/02/2019]
View Archived Source
7 Alabama 2017 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2017)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 04/05/] View Archived Source
8 Alabama 2017 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2017)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 04/05/2017] View Archived Source
9 Alabama 2016 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2017)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 04/05/] View Archived Source
10 Alabama 2016 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2016)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 04/05/2017] View Archived Source
11 Alabama 2015 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2015)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 03/10/2016] View Archived Source
12 Alabama 2015 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2015)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 03/10/2016] View Archived Source
13 Alabama 2014 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2014)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 05/22/2015] View Archived Source
14 Alabama 2014 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2014)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 05/12/2015] View Archived Source
15 Alabama 2013 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2013)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 10/30/13] View Archived Source
16 Alabama 2013 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2013)
L.2013 c.295
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 10/30/13] View Archived Source
17 Alabama 2012 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2012)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 10/30/13] View Archived Source
18 Alabama 2012 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2012)
L.2013 c.295
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 10/30/13] View Archived Source
19 Alabama 2011 Ala. Code § 40-9-19 (b) (in effect for 2011); Ala. Code § 40-9-19 (c) (in effect for 2011)
Alabama Homestead Exemptions [http://www.revenue.alabama.gov/advalorem/exemptions/homestead.pdf Accessed 1/26/12] View Archived Source

Homestead Exemption, Morgan County Revenue Commissioner [http://www.morgancountyrevenue.com/learn-about-property-taxes/homestead-exemption Accessed 4/7/2011] View Archived Source
20 Alabama 2011 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2011)
21 Alabama 2010 Ala. Code § 40-9-19 (b) (in effect for 2010); Ala. Code § 40-9-19 (c) (in effect for 2010)
Alabama Homestead Exemptions [http://www.revenue.alabama.gov/advalorem/exemptions/homestead.pdf Accessed 1/26/12] View Archived Source

Homestead Exemption, Morgan County Revenue Commissioner [http://www.morgancountyrevenue.com/learn-about-property-taxes/homestead-exemption Accessed 4/7/2011] View Archived Source
22 Alabama 2010 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2010)
23 Alabama 2009 Ala. Code § 40-9-19 (b) (in effect for 2009); Ala. Code § 40-9-19 (c) (in effect for 2009)
Homestead Exemption, Morgan County Revenue Commissioner [http://www.morgancountyrevenue.com/learn-about-property-taxes/homestead-exemption Accessed 4/7/2011] View Archived Source
24 Alabama 2009 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2009)
25 Alabama 2008 Ala. Code § 40-9-19 (b) (in effect for 2008);
Ala. Code § 40-9-19 (c) (in effect for 2008)
Homestead Exemption, Morgan County Revenue Commissioner [http://www.morgancountyrevenue.com/learn-about-property-taxes/homestead-exemption Accessed 4/7/2011] View Archived Source
26 Alabama 2008 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2008)
27 Alabama 2007 Ala. Code § 40-9-19 (b);
Ala. Code § 40-9-19 (c) (in effect for 2007)
Homestead Exemption, Morgan County Revenue Commissioner [http://www.morgancountyrevenue.com/learn-about-property-taxes/homestead-exemption Accessed 4/7/2011] View Archived Source
28 Alabama 2007 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2007)
29 Alabama 2006 Ala. Code § 40-9-19 (b) (in effect for 2006); Ala. Code § 40-9-19 (c) (in effect for 2006)
Homestead Exemption, Morgan County Revenue Commissioner [http://www.morgancountyrevenue.com/learn-about-property-taxes/homestead-exemption Accessed 4/7/2011] View Archived Source
30 Alabama 2006 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2006)
31 Alaska 2020 Alaska Stat. § 29.45.030(e);
Alaska Stat. § 29.45.030(i);
Alaska Stat. § 43.23.005 (in effect for 2020)
Alaska Department of Commerce, Alaska Taxable Report (2020)
[https://www.commerce.alaska.gov/web/Portals/4/pub/OSA/Official%20Alaska%20Taxable%202020.pdf?ver=2021-02-01-094707-703 Accessed on 10/25/2021]
View Archived Source

Property Tax Exemptions in Alaska (2013) Division of Community and Regional Affairs [https://www.commerce.alaska.gov/web/dcra/LocalGovernmentResourceDesk/TaxationAssessment/PropertyTaxExemptionsinAlaska.aspx accessed 10/25/2021]
View Archived Source
32 Alaska 2019 Alaska Stat. § 29.45.030(e); Alaska Stat. § 29.45.030(i)(in effect for 2019)
Department of Commerce Office of the State Assessor Alaska Taxable p. 38 (2020)
[https://www.commerce.alaska.gov/web/Portals/4/pub/OSA/Official%202019%20Alaska%20Taxable.pdf Accessed on 06/15/2020]
View Archived Source

Property Tax Exemptions in Alaska (2013) Division of Community and Regional Affairs [https://www.commerce.alaska.gov/web/dcra/LocalGovernmentOnline/TaxationAssessment/PropertyTaxExemptionsinAlaska.aspx accessed 06/15/2020]

View Archived Source
33 Alaska 2018 Alaska Stat. § 29.45.030(e); Alaska Stat. § 29.45.030(i)(in effect for 2018)
Alaska Taxable p. 39 (2019) Department of Commerce, Office of the State Assessor [https://www.commerce.alaska.gov/web/dcra/OfficeoftheStateAssessor/AlaskaTaxable-New.aspx Accessed on 04/02/2019]

View Archived Source
Property Tax Exemptions in Alaska (2017) Division of Community and Regional Affairs [https://www.commerce.alaska.gov/web/dcra/LocalGovernmentOnline/TaxationAssessment/PropertyTaxExemptionsinAlaska.aspx accessed 04/02/2019]

View Archived Source
34 Alaska 2017 Alaska Stat. § 29.45.030(e); Alaska Stat. § 29.45.030(i)(in effect for 2017)
Alaska Taxable p. 38 (2017) Department of Commerce, Office of the State Assessor [https://www.commerce.alaska.gov/dcra/DCRARepoExt/RepoPubs/Taxable/2017-Full.pdf Accessed on 06/29/2018]

View Archived Source

Property Tax Exemptions in Alaska (2017) Division of Community and Regional Affairs [https://www.commerce.alaska.gov/web/dcra/LocalGovernmentOnline/TaxationAssessment/PropertyTaxExemptionsinAlaska.aspx accessed 06/29/2018]

View Archived Source
35 Alaska 2016 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Alaska Taxable (2016) Department of Commerce, Office of the State Assessor [https://www.commerce.alaska.gov/dcra/DCRARepoExt/RepoPubs/Taxable/2016-Full.pdf Accessed on 04/06/2017] View Archived Source
36 Alaska 2016 Alaska Stat. § 29.45.030(e)(in effect for 2016)

Alaska Taxable p. 61 (2016) Department of Commerce, Office of the State Assessor [https://www.commerce.alaska.gov/dcra/DCRARepoExt/RepoPubs/Taxable/2016-Full.pdf Accessed on 04/13/2017] View Archived Source
37 Alaska 2015 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Alaska Taxable (2015) Department of Commerce, Office of the State Assessor [https://www.commerce.alaska.gov/web/Portals/4/pub/OSA/2015-Full.pdf Accessed on 03/23/2016] View Archived Source
38 Alaska 2015 Alaska Stat. § 29.45.030(e); (in effect for 2015)

Alaska Taxable p. 61 (2015) Department of Commerce, Office of the State Assessor [https://www.commerce.alaska.gov/web/Portals/4/pub/OSA/2015-Full.pdf Accessed on 03/30/2016] View Archived Source
39 Alaska 2014 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Department of Commerce, Office of the State Assessor, Alaska Taxable 2014 [http://commerce.state.ak.us/DNN/Portals/4/Repository/Taxable/14Taxable.pdf Accessed 05/12/2015] View Archived Source
40 Alaska 2014 Alaska Stat. § 29.45.030(e)(in effect for 2014)
Alaska Department of Commerce, Alaska Taxable 2014 p. 64 [http://commerce.state.ak.us/DNN/Portals/4/Repository/Taxable/14Taxable.pdf Accessed 05/22/2015]
View Archived Source
41 Alaska 2013 Alaska Stat. § 29.45.045 (repealed effective 1987)
1986 Alaska Sess. Laws ch. 70 § 6
Department of Commerce, Office of the State Assessor, Alaska Taxable 2013 [http://commerce.state.ak.us/DNN/Portals/4/Repository/Taxable/13Taxable.pdf accessed 10/24/2014] https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Alaska/2013/
42 Alaska 2013 Alaska Stat. § 29.45.030(i)(in effect for 2013)
2013 Alaska Sess. Laws ch. 29 §1 SB73
Alaska Taxable 2013 p. 64 [http://commerce.state.ak.us/DNN/Portals/4/Repository/Taxable/13Taxable.pdf Accessed 12/12/14]
View Archived Source
43 Alaska 2012 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Alaska Taxable 2012 (2013) p. 69 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/12Taxable.pdf Accessed 08/29/2013] View Archived Source
44 Alaska 2012 Alaska Stat. § 29.45.030(e)(in effect for 2012)
Alaska Taxable 2012 (9 April 2013) p. 65 Department of Commerce [http://commerce.alaska.gov/dnn/dcra/DivisionPublications.aspx Accessed 09/30/2013]
View Archived Source
45 Alaska 2011 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Alaska Taxable 2011 (2012) p. 69 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/11Taxable.pdf Accessed 02/01/2012]
View Archived Source
46 Alaska 2011 Alaska Stat. § 29.45.030(in effect for 2011)
Alaska Taxable 2011 (2012) p. 65 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/11Taxable.pdf Accessed 02/01/2012]
View Archived Source
47 Alaska 2010 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Alaska Taxable 2010 (2011) p. 69 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/10Taxable.pdf]
View Archived Source
48 Alaska 2010 Alaska Stat. § 29.45.030; Alaska Stat. § 29.45.050(i)(in effect for 2010)
Alaska Taxable 2010 (2011) p. 65 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/10Taxable.pdf ]
View Archived Source
49 Alaska 2009 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Alaska Taxable 2009 (2010) p. 69 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/09Taxable.pdf Accessed 4/1/2010] View Archived Source
50 Alaska 2009 Alaska Stat. § 29.45.030; Alaska Stat. § 29.45.050(i)(in effect for 2009)
Alaska Taxable 2009 (2010) p. 65 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/09Taxable.pdf Accessed 4/1/2010] View Archived Source
51 Alaska 2008 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Alaska Taxable 2008 (2009) p. 69 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/08Taxable.pdf Accessed 4/1/2010] View Archived Source
52 Alaska 2008 Alaska Stat. § 29.45.030;
Alaska Stat. § 29.45.050(i) (in effect for 2008)
2008 Alaska Sess. Laws c. 89
Alaska Taxable 2008 (2009) p. 65 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/08Taxable.pdf Accessed 4/1/2010] View Archived Source
53 Alaska 2007 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Alaska Taxable 2007 (2008) p. 58 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/07Taxable.pdf Accessed 4/1/2010] View Archived Source
54 Alaska 2007 Alaska Stat. § 29.45.030 (in effect for 2007)Alaska Stat. § 29.45.050 (i)(in effect for 2007)
Alaska Taxable 2007 (2008) p. 54 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/07Taxable.pdf Accessed 4/1/2010] View Archived Source
55 Alaska 2006 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Alaska Taxable (2006), p. 58 [http://www.commerce.state.ak.us/dca/osa/pub/06Taxable.pdf Accessed on 03/22/2010] View Archived Source
56 Alaska 2006 Alaska Stat. § 29.45.030 (in effect for 2006)Alaska Stat. § 29.45.050(i) (in effect for 2006)
Alaska Taxable (2006) p. 54 [http://www.commerce.state.ak.us/dca/osa/pub/06Taxable.pdf Accessed on 03/22/2010] View Archived Source
57 Arizona 2020 Ariz. Rev. Stat. § 42-17401; (in effect for 2020)
A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
Maricopa County Treasurer Annual Report FY2020
[https://treasurer.maricopa.gov/PDFs/AnnualReports/Annual_Report_FY2020.pdf Accessed 10/25/2021]
View Archived Source
58 Arizona 2020 Ariz. Rev. Stat. § 43-1072 (in effect for 2020)
Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit tax year 2019 for filing in 2020
[https://azdor.gov/forms/individual/property-tax-refund-credit-booklet Accessed 10/25/2021]
View Archived Source
59 Arizona 2020 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2020)
60 Arizona 2020 Arz. Const. Art. IX § 18 (7)
Maricopa County Assessor 2020 Senior Valuation Protection Information and Application
[https://mcassessor.maricopa.gov/static/docs/Senior-Valuation-Protection-Form.pdf Accessed 10/25/2021]
View Archived Source

Senior Property Valuation Protection Option
[https://azdor.gov/forms/property-forms/senior-property-valuation-protection-option accessed 10/25/2021]
View Archived Source
61 Arizona 2019 Ariz. Rev. Stat. § 42-17401; (in effect for 2019)
2015 Ariz. Session Laws. Ch. 324 § 1
A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
Maricopa County Treasurer Annual Report FY2019
[https://treasurer.maricopa.gov/PDFs/AnnualReports/Annual_Report_FY2019.pdf Accessed 08/28/2020]
View Archived Source
62 Arizona 2019 Ariz. Rev. Stat. § 43-1072 (in effect for 2019)
Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit tax year 2018 for filing in 2019
[https://azdor.gov/forms/individual/property-tax-refund-credit-booklet Accessed 09/08/2020]
View Archived Source
63 Arizona 2019 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2019)
64 Arizona 2019 Arz. Const. Art. IX § 18 (7)
Maricopa County Assessor 2018 Senior Valuation Protection Information and Application
[https://mcassessor.maricopa.gov/static/docs/Senior-Valuation-Protection-Form.pdf Accessed 02/26/2018]
View Archived Source

Senior Property Valuation Protection Option
[https://azdor.gov/forms/property-forms/senior-property-valuation-protection-option accessed 9/04/2020]
View Archived Source
65 Arizona 2018 Ariz. Rev. Stat. § 42-17401; (in effect for 2018)
A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
Maricopa County Treasurer Annual Report FY2017-2018 [https://treasurer.maricopa.gov/PDFs/AnnualReports/Annual_Report_FY2018.pdf Accessed 02/26/2019]
View Archived Source
66 Arizona 2018 Ariz. Rev. Stat. § 43-1072 (in effect for 2018)
Arizona Department of Revenue, Property Tax Credit Claim Form - 140 PTC, 2018 form for filing in 2019, [https://azdor.gov/forms/individual/property-tax-refund-credit-claim-form-fillable accessed 01/29/2019] View Archived Source

Arizona Department of Revenue, Property Tax Credit Claim Form - 140 PTC, 2017 form for filing in 2018, [https://azdor.gov/forms/individual/property-tax-refund-credit-claim-form-fillable accessed 01/29/2019]
View Archived Source

Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit, Tax Year 2018 for filing in 2019, [https://azdor.gov/forms/individual/property-tax-refund-credit-booklet accessed 01/30/2019]
View Archived Source

Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit tax year 2017 for filing in 2018
[https://www.azdor.gov/Portals/0/ADOR-forms/TY2017/10500/140PTCBooklet.pdf accessed 08/23/2018] View Archived Source
67 Arizona 2018 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2018)
68 Arizona 2018 Arz. Const. Art. IX § 18 (7)
Maricopa County Assessor 2018 Senior Valuation Protection Information and Application
[https://mcassessor.maricopa.gov/static/docs/Senior-Valuation-Protection-Form.pdf Accessed 09/05/2018]
View Archived Source

Senior Property Valuation Protection Option
[https://azdor.gov/forms/property-forms/senior-property-valuation-protection-option accessed 04/05/2019]
View Archived Source
69 Arizona 2017 Ariz. Rev. Stat. § 42-17401; (in effect for 2017)
2015 Ariz. Session Laws. Ch. 324 § 1
A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
70 Arizona 2017 Ariz. Rev. Stat. § 43-1072 (in effect for 2017)
Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit (2018) Arizona Department of Revenue
[https://www.azdor.gov/Portals/0/ADOR-forms/TY2017/10500/140PTCBooklet.pdf Accessed 08/23/2018] View Archived Source

Arizona Booklet 140PTC: Property Tax Refund Credit (2017) Arizona Department of Revenue
[https://www.azdor.gov/Portals/0/ADOR-forms/TY2016/10500/140PTCBooklet.pdf Accessed on 04/12/2017]

View Archived Source
71 Arizona 2017 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2017)
72 Arizona 2017 Arz. Const. Art. IX § 18 (7)
Santa Cruz County Assessor Transfers and Exemption Senior Property Valuation Protection Information [https://www.santacruzcountyaz.gov/215/Transfers-Exemptions Accessed 09/05/2018] View Archived Source
73 Arizona 2016 Ariz. Rev. Stat. § 42-17401; Ariz. Rev. Stat. § 42-18153 (in effect for 2016)
A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
74 Arizona 2016 Ariz. Rev. Stat. § 43-1072 (in effect for 2016)
Arizona Booklet 140PTC: Property Tax Refund Credit (2016) Arizona Department of Revenue
[https://www.azdor.gov/Portals/0/ADOR-forms/TY2015/10400/140PTCBooklet.pdf Accessed on 04/12/2017]

View Archived Source
75 Arizona 2016 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2016)
76 Arizona 2016 Arz. Const. Art. IX § 18 (7)
77 Arizona 2015 Ariz. Rev. Stat. § 42-17401; Ariz. Rev. Stat. § 42-18153 (in effect for 2015)
A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
78 Arizona 2015 Ariz. Rev. Stat. § 43-1072 (in effect for 2015)
Arizona Booklet 140PTC: Property Tax Refund Credit (2015) Arizona Department of Revenue
https://www.azdor.gov/Portals/0/ADOR-forms/TY2014/10400/140PTCBooklet.pdf Accessed on 04/12/2017]
View Archived Source
79 Arizona 2015 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2015)
80 Arizona 2015 Arz. Const. Art. IX § 18 (7)
81 Arizona 2014 Ariz. Rev. Stat. § 42-17401; Ariz. Rev. Stat. § 42-18153 (in effect for 2014)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
82 Arizona 2014 Ariz. Rev. Stat. § 43-1072 (in effect for 2014)
Arizona Booklet 140PTC: Property Tax Refund Credit (2014) Arizona Department of Revenue
[http://www.azdor.gov/LinkClick.aspx?fileticket=mb1v5ferle4%3D&tabid=257&mid=878 Accessed on 12/22/2014]
View Archived Source
83 Arizona 2014 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2014)
84 Arizona 2014 Arz. Const. Art. IX § 18 (7)
85 Arizona 2013 Ariz. Rev. Stat. § 42-17401 (in effect for 2013); Ariz. Rev. Stat. § 42-18153 (in effect for 2013)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
86 Arizona 2013 Ariz. Rev. Stat. § 43-1072 (in effect for 2013)
87 Arizona 2013 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2013)
88 Arizona 2013 Arz. Const. Art. IX § 18 (7)
89 Arizona 2012 Ariz. Rev. Stat. § 42-17401 (in effect for 2012); Ariz. Rev. Stat. § 42-18153 (in effect for 2012)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
90 Arizona 2012 Ariz. Rev. Stat. § 43-1072 (in effect for 2012)
Property Tax Refund (Credit) Claim Form 140PTC (2012) Arizona Department of Revenue [http://www.azdor.gov/LinkClick.aspx?fileticket=9gc0b1viMDY%3d&tabid=257&mid=878 Accessed 9/30/2013]
View Archived Source
91 Arizona 2012 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2012)
92 Arizona 2012 Arz. Const. Art. IX § 18 (7)
93 Arizona 2011 Ariz. Rev. Stat. § 42-17401 (in effect for 2011); Ariz. Rev. Stat. § 42-18153 (in effect for 2011)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
94 Arizona 2011 Ariz. Rev. Stat. § 43-1072 (in effect for 2011)
Property Tax Refund (Credit) Claim Form 140PTC (2010) Arizona Department of Revenue [http://www.azdor.gov/LinkClick.aspx?fileticket=lGiSJr6VIUQ%3D&tabid=257&mid=878 Accessed 4/7/2011]
View Archived Source
95 Arizona 2011 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2011)
96 Arizona 2011 A.R.S. Const. Art. IX § 18 (7)
Senior Property Valuation Protection Option (2010) Arizona Department of Revenue [http://www.co.yavapai.az.us/uploadedFiles/Departments/Assessor/Forms/SeniorValuationFreezeApplication.pdf Accessed 4/7/2011] View Archived Source
97 Arizona 2010 Ariz. Rev. Stat. § 42-17401 (in effect for 2010); Ariz. Rev. Stat. § 42-18153 (in effect for 2010)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
98 Arizona 2010 Ariz. Rev. Stat. § 43-1072 (in effect for 2010)
Property Tax Refund (Credit) Claim Form 140PTC (2009) Arizona Department of Revenue [http://www.azdor.gov/LinkClick.aspx?fileticket=lGiSJr6VIUQ%3D&tabid=257&mid=878 Accessed 4/7/2011]
View Archived Source
99 Arizona 2010 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2010)
100 Arizona 2010 Ariz. Const. Art. IX § 18 (7)
Senior Property Valuation Protection Option (2003) Arizona Department of Revenue [http://www.azdor.gov/LinkClick.aspx?fileticket=onvNMlNzs80%3d&tabid=262&mid=864 Accessed 1/26/2012] View Archived Source
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