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.
State | Year | Program Name | Benefit Type | Eligibility Criteria | Footnote | Sources |
Record ID![]() |
---|---|---|---|---|---|---|---|
Alaska | 2006 | Senior Citizen Special Assessment Deferment Program | Deferral | Age, Homeowner, Other Criteria | 1 | AK102_RR06 | |
Alaska | 2007 | Senior Citizen Special Assessment Deferment Program | Deferral | Age, Homeowner, Other Criteria | 2 | AK102_RR07 | |
Alaska | 2008 | Senior Citizen Special Assessment Deferment Program | Deferral | Age, Homeowner, Other Criteria | 3 | AK102_RR08 | |
Alaska | 2009 | Senior Citizen Special Assessment Deferment Program | Deferral | Age, Homeowner, Other Criteria | 4 | AK102_RR09 | |
Alaska | 2010 | Senior Citizen Special Assessment Deferment Program | Deferral | Age, Homeowner, Other Criteria | 5 | AK102_RR10 | |
Alaska | 2011 | Senior Citizen Special Assessment Deferment Program | Deferral | Age, Homeowner, Other Criteria | 6 | AK102_RR11 | |
Alaska | 2012 | Senior Citizen Special Assessment Deferment Program | Deferral | Age, Homeowner, Other Criteria | 7 | AK102_RR12 | |
Alaska | 2013 | Senior Citizen Special Assessment Deferment Program | Deferral | Age, Homeowner, Other Criteria | 8 | AK102_RR13 | |
Alaska | 2014 | Senior Citizen Special Assessment Deferment Program | Deferral | Age, Homeowner, Other Criteria | 9 | AK102_RR14 | |
Alaska | 2015 | Senior Citizen Special Assessment Deferment Program | Deferral | Age, Homeowner, Other Criteria | 10 | AK102_RR15 | |
Alaska | 2016 | Senior Citizen Special Assessment Deferment Program | Deferral | Age, Homeowner, Other Criteria | 11 | AK102_RR16 | |
Alaska | 2006 | Exemption for Senior Citizens and Disabled Veterans with Local Option | Exemption | Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria | 12 | AK103_RR06 | |
Alaska | 2007 | Exemption for Senior Citizens and Disabled Veterans with Local Option | Exemption | Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria | 13 | AK103_RR07 | |
Alaska | 2008 | Exemption for Senior Citizens and Disabled Veterans with Local Option | Exemption | Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria | 14 | AK103_RR08 | |
Alaska | 2009 | Exemption for Senior Citizens and Disabled Veterans with Local Option | Exemption | Age, Disability, Homeowner, Principal Residence, Veteran, Other Criteria | 15 | AK103_RR09 | |
Alaska | 2010 | Exemption for Senior Citizens and Disabled Veterans with Local Option | Exemption | Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria | 16 | AK103_RR10 | |
Alaska | 2011 | Exemption for Senior Citizens and Disabled Veterans with Local Option | Exemption | Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria | 17 | AK103_RR11 | |
Alaska | 2012 | Exemption for Senior Citizens and Disabled Veterans with Local Option | Exemption | Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria | 18 | AK103_RR12 | |
Alaska | 2013 | Exemption for Senior Citizens and Disabled Veterans with Local Option | Exemption | Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria | 19 | AK103_RR13 | |
Alaska | 2014 | Exemption for Senior Citizens and Disabled Veterans with Local Option | Exemption | Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria | 20 | AK103_RR14 | |
Alaska | 2015 | Exemption for Senior Citizens and Disabled Veterans with Local Option | Exemption | Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria | 21 | AK103_RR15 | |
Alaska | 2016 | Exemption for Senior Citizens and Disabled Veterans with Local Option | Exemption | Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria | 22 | AK103_RR16 | |
Alaska | 2017 | Exemption for Senior Citizens and Disabled Veterans with Local Option | Exemption | Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria | 23 | AK103_RR17 | |
Alaska | 2018 | Exemption for Senior Citizens and Disabled Veterans with Local Option | Exemption | Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria | 24 | AK103_RR18 | |
Alaska | 2019 | Exemption for Senior Citizens and Disabled Veterans with Local Option | Exemption | Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria | 25 | AK103_RR19 | |
Alaska | 2020 | Exemption for Senior Citizens and Disabled Veterans with Local Option | Exemption | Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria | 26 | AK103_RR20 | |
Alaska | 2021 | Exemption for Senior Citizens and Disabled Veterans with Local Option | Exemption | Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria | 27 | AK103_RR21 | |
Alabama | 2006 | Under 65 Years of Age Homestead Exemption with Local Option | Exemption | Age, Homeowner | 28 | AL103_RR06 | |
Alabama | 2007 | Under 65 Years of Age Homestead Exemption with Local Option | Exemption | Age, Homeowner | 29 | AL103_RR07 | |
Alabama | 2008 | Under 65 Years of Age Homestead Exemption with Local Option | Exemption | Age, Homeowner | 30 | AL103_RR08 | |
Alabama | 2009 | Under 65 Years of Age Homestead Exemption with Local Option | Exemption | Age, Homeowner | 31 | AL103_RR09 | |
Alabama | 2010 | Under 65 Years of Age Homestead Exemption with Local Option | Exemption | Age, Homeowner | 32 | AL103_RR10 | |
Alabama | 2011 | Under 65 Years of Age Homestead Exemption with Local Option | Exemption | Age, Homeowner | 33 | AL103_RR11 | |
Alabama | 2012 | Under 65 Years of Age Homestead Exemption with Local Option | Exemption | Age, Homeowner | 34 | AL103_RR12 | |
Alabama | 2013 | Under 65 Years of Age Homestead Exemption with Local Option | Exemption | Age, Homeowner | 35 | AL103_RR13 | |
Alabama | 2014 | Under 65 Years of Age Homestead Exemption with Local Option | Exemption | Age, Homeowner | 36 | AL103_RR14 | |
Alabama | 2015 | Under 65 Years of Age Homestead Exemption with Local Option | Exemption | Age, Homeowner | 37 | AL103_RR15 | |
Alabama | 2016 | Under 65 Years of Age Homestead Exemption with Local Option | Exemption | Age, Homeowner | 38 | AL103_RR16 | |
Alabama | 2017 | Under 65 Years of Age Homestead Exemption with Local Option | Exemption | Age, Homeowner, Other Criteria | 39 | AL103_RR17 | |
Alabama | 2018 | Under 65 Years of Age Homestead Exemption with Local Option | Exemption | Age, Homeowner, Other Criteria | 40 | AL103_RR18 | |
Alabama | 2019 | Under 65 Years of Age Homestead Exemption with Local Option | Exemption | Age, Homeowner, Other Criteria | 41 | AL103_RR19 | |
Alabama | 2020 | Under 65 Years of Age Homestead Exemption with Local Option | Exemption | Age, Homeowner, Other Criteria | 42 | AL103_RR20 | |
Alabama | 2021 | Under 65 Years of Age Homestead Exemption with Local Option | Exemption | Age, Homeowner, Other Criteria | 43 | AL103_RR21 | |
Alabama | 2006 | Senior or Blind Homestead Exemption | Exemption | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 44 | AL402_RR06 | |
Alabama | 2007 | Senior or Blind Homestead Exemption | Exemption | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 45 | AL402_RR07 | |
Alabama | 2008 | Senior or Blind Homestead Exemption | Exemption | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 46 | AL402_RR08 | |
Alabama | 2009 | Senior or Blind Homestead Exemption | Exemption | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 47 | AL402_RR09 | |
Alabama | 2010 | Senior or Blind Homestead Exemption | Exemption | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 48 | AL402_RR10 | |
Alabama | 2011 | Senior or Blind Homestead Exemption | Exemption | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 49 | AL402_RR11 | |
Alabama | 2012 | Senior or Blind Homestead Exemption | Exemption | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 50 | AL402_RR12 | |
Alabama | 2013 | Senior or Blind Homestead Exemption | Exemption | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 51 | AL402_RR13 | |
Alabama | 2014 | Senior or Blind Homestead Exemption | Exemption | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 52 | AL402_RR14 | |
Alabama | 2015 | Senior or Blind Homestead Exemption | Exemption | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 53 | AL402_RR15 | |
Alabama | 2016 | Senior or Blind Homestead Exemption | Exemption | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 54 | AL402_RR16 | |
Alabama | 2017 | Senior or Blind Homestead Exemption | Exemption | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 55 | AL402_RR17 | |
Alabama | 2018 | Senior or Blind Homestead Exemption | Exemption | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 56 | AL402_RR18 | |
Alabama | 2019 | Senior or Blind Homestead Exemption | Exemption | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 57 | AL402_RR19 | |
Alabama | 2020 | Senior or Blind Homestead Exemption | Exemption | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 58 | AL402_RR20 | |
Alabama | 2021 | Senior or Blind Homestead Exemption | Exemption | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 59 | AL402_RR21 | |
Arkansas | 2006 | Senior or Disabled Resident Assessment Freeze (Amendment 79) | Assessment Freeze | Age, Disability, Homeowner, Principal Residence | 60 | AR103_RR06 | |
Arkansas | 2007 | Senior or Disabled Resident Assessment Freeze (Amendment 79) | Assessment Freeze | Age, Disability, Homeowner, Principal Residence, Veteran | 61 | AR103_RR07 | |
Arkansas | 2008 | Senior or Disabled Resident Assessment Freeze (Amendment 79) | Assessment Freeze | Age, Disability, Homeowner, Principal Residence | 62 | AR103_RR08 | |
Arkansas | 2009 | Senior or Disabled Resident Assessment Freeze (Amendment 79) | Assessment Freeze | Age, Disability, Homeowner, Principal Residence | 63 | AR103_RR09 | |
Arkansas | 2010 | Senior or Disabled Resident Assessment Freeze (Amendment 79) | Assessment Freeze | Age, Disability, Homeowner, Principal Residence | 64 | AR103_RR10 | |
Arkansas | 2011 | Senior or Disabled Resident Assessment Freeze (Amendment 79) | Assessment Freeze | Age, Disability, Homeowner, Principal Residence | 65 | AR103_RR11 | |
Arkansas | 2012 | Senior or Disabled Resident Assessment Freeze (Amendment 79) | Assessment Freeze | Age, Disability, Homeowner, Principal Residence | 66 | AR103_RR12 | |
Arkansas | 2013 | Senior or Disabled Resident Assessment Freeze (Amendment 79) | Assessment Freeze | Age, Disability, Homeowner, Principal Residence | 67 | AR103_RR13 | |
Arkansas | 2014 | Senior or Disabled Resident Assessment Freeze (Amendment 79) | Assessment Freeze | Age, Disability, Homeowner, Principal Residence | 68 | AR103_RR14 | |
Arkansas | 2015 | Senior or Disabled Resident Assessment Freeze (Amendment 79) | Assessment Freeze | Age, Disability, Homeowner, Principal Residence | 69 | AR103_RR15 | |
Arkansas | 2016 | Senior or Disabled Resident Assessment Freeze (Amendment 79) | Assessment Freeze | Age, Disability, Homeowner, Principal Residence | 70 | AR103_RR16 | |
Arkansas | 2017 | Senior or Disabled Resident Assessment Freeze (Amendment 79) | Assessment Freeze | Age, Disability, Homeowner, Principal Residence | 71 | AR103_RR17 | |
Arkansas | 2018 | Senior or Disabled Resident Assessment Freeze (Amendment 79) | Assessment Freeze | Age, Disability, Homeowner, Principal Residence | 72 | AR103_RR18 | |
Arkansas | 2019 | Senior or Disabled Resident Assessment Freeze (Amendment 79) | Assessment Freeze | Age, Disability, Homeowner, Principal Residence | 73 | AR103_RR19 | |
Arkansas | 2020 | Senior or Disabled Resident Assessment Freeze (Amendment 79) | Assessment Freeze | Age, Disability, Homeowner, Principal Residence | 74 | AR103_RR20 | |
Arkansas | 2021 | Senior or Disabled Resident Assessment Freeze (Amendment 79) | Assessment Freeze | Age, Disability, Homeowner, Principal Residence | 75 | AR103_RR21 | |
Arizona | 2010 | Elderly Assistance Fund - Primary School District Tax Reduction | Credit | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 76 | AZ102_RR010 | |
Arizona | 2006 | Elderly Assistance Fund - Primary School District Tax Reduction | Other | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 77 | AZ102_RR06 | |
Arizona | 2007 | Elderly Assistance Fund - Primary School District Tax Reduction | Other | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 78 | AZ102_RR07 | |
Arizona | 2008 | Elderly Assistance Fund - Primary School District Tax Reduction | Other | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 79 | AZ102_RR08 | |
Arizona | 2009 | Elderly Assistance Fund - Primary School District Tax Reduction | Other | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 80 | AZ102_RR09 | |
Arizona | 2011 | Elderly Assistance Fund - Primary School District Tax Reduction | Other | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 81 | AZ102_RR11 | |
Arizona | 2012 | Elderly Assistance Fund - Primary School District Tax Reduction | Other | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 82 | AZ102_RR12 | |
Arizona | 2013 | Elderly Assistance Fund - Primary School District Tax Reduction | Other | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 83 | AZ102_RR13 | |
Arizona | 2014 | Elderly Assistance Fund - Primary School District Tax Reduction | Other | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 84 | AZ102_RR14 | |
Arizona | 2015 | Elderly Assistance Fund - Primary School District Tax Reduction | Other | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 85 | AZ102_RR15 | |
Arizona | 2016 | Elderly Assistance Fund - Primary School District Tax Reduction | Other | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 86 | AZ102_RR16 | |
Arizona | 2017 | Elderly Assistance Fund - Primary School District Tax Reduction | Other | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 87 | AZ102_RR17 | |
Arizona | 2018 | Elderly Assistance Fund - Primary School District Tax Reduction | Credit | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 88 | AZ102_RR18 | |
Arizona | 2019 | Elderly Assistance Fund - Primary School District Tax Reduction | Credit | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 89 | AZ102_RR19 | |
Arizona | 2020 | Elderly Assistance Fund - Primary School District Tax Reduction | Credit | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 90 | AZ102_RR20 | |
Arizona | 2021 | Elderly Assistance Fund - Primary School District Tax Reduction | Credit | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 91 | AZ102_RR21 | |
Arizona | 2006 | Senior Citizen Property Tax Refund Credit | Circuit Breaker | Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria | 92 | AZ103_RR06 | |
Arizona | 2007 | Senior Citizen Property Tax Refund Credit | Circuit Breaker | Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria | 93 | AZ103_RR07 | |
Arizona | 2008 | Senior Citizen Property Tax Refund Credit | Circuit Breaker | Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria | 94 | AZ103_RR08 | |
Arizona | 2009 | Senior Citizen Property Tax Refund Credit | Circuit Breaker | Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria | 95 | AZ103_RR09 | |
Arizona | 2010 | Senior Citizen Property Tax Refund Credit | Circuit Breaker | Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria | 96 | AZ103_RR10 | |
Arizona | 2011 | Senior Citizen Property Tax Refund Credit | Circuit Breaker | Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria | 97 | AZ103_RR11 | |
Arizona | 2012 | Senior Citizen Property Tax Refund Credit | Circuit Breaker | Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria | 98 | AZ103_RR12 | |
Arizona | 2013 | Senior Citizen Property Tax Refund Credit | Circuit Breaker | Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria | 99 | AZ103_RR13 | |
Arizona | 2014 | Senior Citizen Property Tax Refund Credit | Circuit Breaker | Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria | 100 | AZ103_RR14 |
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