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 Yearsort descending Program Name Benefit Type Eligibility Criteria Footnote Sources Record ID
Idaho 2006 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1 ID102_RR06
Alabama 2006 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 2 AL103_RR06
Colorado 2006 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 3 CO104_RR06
Wisconsin 2006 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Other Criteria 4 WI102_RR06
Tennessee 2006 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 5 TN103_RR06
District of Columbia 2006 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 6 DC106_RR06
California 2006 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 7 CA106_RR06
South Dakota 2006 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 8 SD104_RR06
Delaware 2006 Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 9 DE103_RR06
Missouri 2006 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 10 MO103_RR06
Connecticut 2006 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 11 CT101_RR06
Ohio 2006 Senior and Disabled Property Tax Homestead Exemption Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 12 OH101_RR06
Nevada 2006 Senior Citizens’ Property Tax / Rent Rebate Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 13 NV105_RR06
Texas 2006 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 14 TX101_RR06
Maine 2006 Veteran Exemption Exemption Age, Disability, Veteran, Surviving Spouse 15 ME103_RR06
Connecticut 2006 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 16 CT108_RR06
South Dakota 2006 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 17 SD105_RR06
New Mexico 2006 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 18 NM101_RR06
Colorado 2006 Senior Property Tax Exemption Exemption Age, Homeowner, Surviving Spouse, Other Criteria 19 CO103_RR06
Michigan 2006 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 20 MI105_RR06
Rhode Island 2006 Local Exemptions Exemption Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Veteran, Other Criteria 21 RI106_RR06
Mississippi 2006 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence 22 MS102_RR06
Washington 2006 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 23 WA101_RR06
Colorado 2006 Property Tax and Rent Rebate Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 24 CO102_RR06
Texas 2006 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 25 TX103_RR06
New Mexico 2006 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 26 NM105_RR06
South Dakota 2006 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 27 SD103_RR06
Maine 2006 Maine Residents Property Tax and Rent Refund Program: Senior Refund Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 28 ME102_RR06
Wisconsin 2006 Homestead Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 29 WI101_RR06
South Dakota 2006 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 30 SD101_RR06
Louisiana 2006 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 31 LA103_RR06
Maryland 2006 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Other Criteria 32 MD111_RR06
Rhode Island 2006 Local Assessment Freezes Assessment Freeze Age, Disability, Income Ceiling, Surviving Spouse 33 RI103_RR06
California 2006 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 34 CA101_RR06
Utah 2006 Local Option County Low-Income Deferral or Abatement Credit, Deferral Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 35 UT102_RR06
Wyoming 2006 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 36 WY104_RR06
Maryland 2006 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Homeowner, Income Ceiling, Principal Residence 37 MD112_RR06
Arizona 2006 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 38 AZ103_RR06
Massachusetts 2006 Tax Deferral and Recovery for Members of the Armed Forces Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Other Criteria 39 MA102_RR06
Georgia 2006 School Property Tax Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 40 GA108_RR06
Florida 2006 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 41 FL108_RR06
District of Columbia 2006 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 42 DC105_RR06
Hawaii 2006 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 43 HI107_RR06
Oklahoma 2006 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 44 OK101_RR06
Washington 2006 Property Tax Exemption and Freeze for Senior Citizens and Disabled Homeowners Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran 45 WA102_RR06
Rhode Island 2006 Local Property Credits Credit Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 46 RI104_RR06
Utah 2006 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse 47 UT105_RR06
California 2006 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 48 CA102_RR06
Georgia 2006 Homestead Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 49 GA101_RR06
Hawaii 2006 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 50 HI101_RR06
Indiana 2006 Exemption for Residents over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 51 IN104_RR06
North Carolina 2006 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 52 NC101_RR06
Texas 2006 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 53 TX102_RR06
Michigan 2006 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Renter, Surviving Spouse 54 MI106_RR06
Mississippi 2006 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 55 MS103_RR06
Arizona 2006 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 56 AZ107_RR06
Idaho 2006 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 57 ID103_RR06
Indiana 2006 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 58 IN107_RR06
Illinois 2006 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 59 IL102_RR06
Massachusetts 2006 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 60 MA105_RR06
South Carolina 2006 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 61 SC103_RR06
Virginia 2006 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 62 VA101_RR06
Connecticut 2006 Tax Freeze for the Elderly Other Age, Disability, Homeowner, Income Ceiling 63 CT102_RR06
Illinois 2006 Circuit Breaker Tax Grant for Senior Citizens and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 64 IL104_RR06
Oklahoma 2006 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 65 OK105_RR06
New York 2006 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 66 NY102_RR06
Illinois 2006 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 67 IL105_RR06
Delaware 2006 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 68 DE101_RR06
Wyoming 2006 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 69 WY101_RR06
New Hampshire 2006 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 70 NH103_RR06
Massachusetts 2006 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Other Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 71 MA104_RR06
New Jersey 2006 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling 72 NJ103_RR06
Maryland 2006 Renters' Tax Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 73 MD103_RR06
Massachusetts 2006 Credit or Exemption for Surviving Spouses, Minor Children of Deceased Parents, and Persons Over Age 70 (Clause 17s) Other Age, Homeowner, Principal Residence, Wealth Limit, Surviving Spouse, Other Criteria 74 MA101_RR06
West Virginia 2006 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling, Principal Residence 75 WV102_RR06
Arizona 2006 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 76 AZ102_RR06
Iowa 2006 Elderly and Disabled Homeowner and Renters Property Tax Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 77 IA101_RR06
Illinois 2006 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 78 IL106_RR06
Georgia 2006 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 79 GA103_RR06
Rhode Island 2006 Local Option Tax Rate and Valuation Freeze for Disabled Persons Credit Age, Disability, Income Ceiling 80 RI102_RR06
Massachusetts 2006 Program for Persons Over Age 60 to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Other Criteria 81 MA107_RR06
New Jersey 2006 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling, Other Criteria 82 NJ104_RR06
Florida 2006 Local Option Homestead Exemption For Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence 83 FL107_RR06
Alabama 2006 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 84 AL402_RR06
Colorado 2006 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 85 CO101_RR06
New York 2006 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 86 NY112_RR06
Alaska 2006 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 87 AK102_RR06
Illinois 2006 Senior Citizens Homestead Exemption Exemption Age, Homeowner 88 IL108_RR06
Connecticut 2006 Exemption and Additional Exemption for Disabled Veterans Exemption Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 89 CT105_RR06
Oregon 2006 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 90 OR101_RR06
Missouri 2006 Homestead Preservation Credit Credit Age, Disability, Homeowner, Income Ceiling 91 MO102_RR06
New Jersey 2006 Fair Rebate for Seniors Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 92 NJ101_RR06
Arizona 2006 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 93 AZ104_RR06
Minnesota 2006 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Other Criteria 94 MN104_RR06
Rhode Island 2006 Local Deferrals Deferral Age, Disability, Income Ceiling, Other Criteria 95 RI105_RR06
New Hampshire 2006 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 96 NH108_RR06
Kansas 2006 Homestead Property Tax Refund Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Veteran, Surviving Spouse, Other Criteria 97 KS102_RR06
Nebraska 2006 Homestead Exemption for Senior Citizens Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 98 NE101_RR06
Hawaii 2006 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 99 HI102_RR06
Pennsylvania 2006 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 100 PA102_RR06

Pages

# State Year Source
1 Idaho 2006 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2006)
Personal Communication with an Idaho State Tax Commission employee, 17 September 2007
2 Maine 2006 Me. Rev. Stat. Ann. tit. 36, § 6201 ~ § 6220 (in effect for 2006)
Maine State Tax Expenditure Report 2008-2009 (2007) Department of Administrative and Financial Services, p. 46 and p.260
View Archived Source

Summary of Major State Funding (2007) Office of Fiscal and Program Review, p.13
View Archived Source

[http://www.maine.gov/revenue/research/homepage.htm Accessed on 11/1/10]
3 Michigan 2006 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2006)
Michigan Tax Payer's Guide (2008), Michigan Legislature, p. 7 [http://www.legislature.mi.gov/documents/Publications/TaxpayersGuide.pdf Accessed on 04/20/2010] View Archived Source
4 Mississippi 2006 Miss. Code Ann. § 27-33-19 (in effect for 2006); Miss. Code Ann. § 27-33-67 (2) (in effect for 2006); Miss. Code Ann. § 27-33-75 (in effect for 2006); Miss. Code Ann. § 27-33-77 (in effect for 2006)
Mississippi State Tax Commission Homestead Exemption Division Rules and Regulations (no date), Northwest Mississippi Association of Realtors [http://www.nwmar.com/nwmar.homestead_files/homesteaed%20rule1hst.pdf Accessed on 04/22/2010] View Archived Source
5 Maine 2006 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2006)
Summary of Major State Funding (2007) Office of Fiscal and Program Review, p.8
View Archived Source
[http://www.maine.gov/revenue/propertytax/sidebar/exemptions.htm Accessed on 10/26/10]
6 South Dakota 2006 S.D. Codified Laws §10-18A (in effect for 2006)
2006 South Dakota Department of Revenue Annual Report, p. 18
[http://www.state.sd.us/drr2/publicat.htm Accessed 11/2/2010]
View Archived Source
[http://www.state.sd.us/drr2/propspectax/property/relief.htm Accessed on 11/2/10]
7 Tennessee 2006 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2006)
8 District of Columbia 2006 DC ST § 47-863 (in effect for 2006)
9 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
10 Connecticut 2006 Conn. Gen. Stat. § 12-81(55) (in effect for 2006); Conn. Gen. Stat. § 12-81i (in effect for 2006); Conn. Gen. Stat. § 12-81l (in effect for 2006); Conn. Gen. Stat. § 12-94a (in effect for 2006)
FY2008-FY2009 Biennium Governor's Budget (2007), Connecticut Office of Policy and Management, p. 26 [http://www.ct.gov/opm/cwp/view.asp?a=2958&Q=382900&PM=1] View Archived Source
Local Option Elderly Property Tax Relief, OLR Research Report 2006-R-0342 http://www.cga.ct.gov/2006/rpt/2006-R-0342.htm[accessed 3/5/2012 3:22:48 PM View Archived Source
11 Colorado 2006 Colo. Rev. Stat. § 39-3.7-102 (in effect for 2006)
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.6 View Archived Source
12 Missouri 2006 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2006)
Property Tax Credit Claim FAQ (no date) [http://dor.mo.gov/faq/personal/ptc.php#q1 Accessed 11/10/10] View Archived Source
13 South Dakota 2006 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2006)
2006 South Dakota Department of Revenue Annual Report, p. 18
[http://www.state.sd.us/drr2/publicat.htm Accessed 11/2/2010]
View Archived Source
14 Wisconsin 2006 Wis. Stat. § 71.07 (4) (in effect for 2006); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2006)
The Homestead Tax Credit Program: Summary for FY2008 (2009), Wisconsin Department of Revenue [http://www.revenue.wi.gov/ra/08hmsted.pdf Accessed 12/31/2009]
View Archived Source
15 Delaware 2006 Del. Code tit. 14, § 1917 (c) (in effect for 2006)
Answers to Some Commonly Asked Questions About the Senior School Property Tax Credit, Delaware Department of Finance [http://finance.delaware.gov/publications/proptax/proptaxq_a.shtml Accessed 04/04/2010] View Archived Source
Property Tax Program Fact Sheet, Delaware Department of Finance [http://finance.delaware.gov/publications/proptax/ptpoints.shtml Accessed 04/04/2010] View Archived Source
16 New Mexico 2006 N.M. Stat. § 7-36-21.3 (in effect for 2006)
17 Nevada 2006 Nev. Rev. Stat. § 427A.450 ~ 427A.600 (in effect for 2006)
18 Texas 2006 Tex. Tax Code Ann. § 11.13 (in effect for 2006)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
19 Washington 2006 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (in effect for 2006); Wash. Rev. Code 84.04.140 (In effect for 2006)
Const. of the State of Wash. Article VII §10
20 Connecticut 2006 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2006)
Local Option Elderly Property Tax Relief, OLR Research Report 2006-R-0342 http://www.cga.ct.gov/2006/rpt/2006-R-0342.htm[accessed 3/5/2012 3:22:48 PM View Archived Source
21 South Dakota 2006 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2006)
2006 Annual Report (ND) South Dakota Department of Revenue and Regulation, p.19 [http://www.state.sd.us/drr2/publicat.htm Accessed 9/11/2010]
View Archived Source
22 Wisconsin 2006 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2006)
Property Tax Deferral Loan Program (2009), Wisconsin Legislative Fiscal Bureau, p. 5 [http://www.legis.state.wi.us/lfb/informationalpapers/26_property%20tax%20deferral%20loan%20program.pdf Accessed 05/07/2010] View Archived Source
23 Colorado 2006 Colo. Rev. Stat. § 39-3-201 (in effect for 2006)
2006 Annual Report, Colorado Department of Local Affairs, Property Tax Division, p. 23
View Archived Source
Colo. Const. Art. X, Section 3.5
Senior Property Tax Exemption, Colorado Department of Local Affairs View Archived Source
[http://www.colorado.gov/cs/Satellite/Treasury/TR/1190277266190 Accessed on 11/2/10]
24 Rhode Island 2006 R.I. Gen. Laws § 44-3-3 (16) (in effect for 2006); R.I. Gen. Laws § 44-3-4 (in effect for 2006); R.I. Gen. Laws § 44-3-4.2 (in effect for 2006); R.I. Gen. Laws § 44-3-5 (in effect for 2006); R.I. Gen. Laws § 44-3-5.1 (in effect for 2006); R.I. Gen. Laws § 44-3-12 (in effect for 2006); R.I. Gen. Laws § 44-3-13.9 (in effect for 2006); R.I. Gen. Laws § 44-3-13.12 (in effect for 2006); R.I. Gen. Laws § 44-3-13.13 (in effect for 2006); R.I. Gen. Laws § 44-3-15.2 (in effect for 2006); R.I. Gen. Laws § 44-3-16 (in effect for 2006); R.I. Gen. Laws § 44-3-22 (in effect for 2006); R.I. Gen. Laws § 44-3-23 (in effect for 2006); R.I. Gen. Laws § 44-3-25 (in effect for 2006); R.I. Gen. Laws § 44-3-25.1 (in effect for 2006); R.I. Gen. Laws § 44-3-27 (in effect for 2006); R.I. Gen. Laws § 44-3-27.1 (in effect for 2006); R.I. Gen. Laws § 44-3-28 (in effect for 2006); R.I. Gen. Laws § 44-3-31 (in effect for 2006); R.I. Gen. Laws § 44-3-32 (in effect for 2006); R.I. Gen. Laws § 44-3-34 (in effect for 2006); R.I. Gen. Laws § 44-3-35 (in effect for 2006); R.I. Gen. Laws § 44-3-36 (in effect for 2006); R.I. Gen. Laws § 44-3-39 (in effect for 2006); R.I. Gen. Laws § 44-3-50 (in effect for 2006); R.I. Gen. Laws § 44-3-51 (in effect for 2006); R.I. Gen. Laws § 44-3-52 (in effect for 2006); R.I. Gen. Laws § 44-3-61 (in effect for 2006)
25 New Mexico 2006 N.M. Stat. § 7-2-18 (in effect for 2006)
26 Colorado 2006 Colo. Rev. Stat. § 39-31-101 (in effect for 2006)
Annual Reports (2008) Colorado Department of Revenue, p. 30 View Archived Source
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.2 View Archived Source
PTC (no date), Colorado Department of Revenue [http://www.colorado.gov/cs/Satellite/Revenue/REVX/1216116072809 Accessed 01/04/2010]
27 Texas 2006 Tex. Tax Code Ann. § 11.22 (in effect for 2006)
Tex. Constitution Article VIII §2
28 California 2006 Cal. Revenue and Taxation Code § 69.5 (in effect for 2006)
Letter to Assessors No. 2006/010 (2006), California Board of Equalization.
[http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
Cal. Const. Art. XIIIA § 2 (a)
Proposition 110 (Transfer of Base Year Value) [http://boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 3/1/2012]
View Archived Source
Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
29 Ohio 2006 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2006)
Property Tax Relief report (2007), Ohio Department of Taxation [http://www.tax.ohio.gov/divisions/tax_analysis/tax_data_series/publications_tds_property.stm Accessed on 11/8/10]
View Archived Source
30 South Dakota 2006 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2006)
South Dakota Department of Revenue, Property Tax Division
[http://www.state.sd.us/drr2/propspectax/property/relief.htm Accessed on 11/2/10]
View Archived Source
31 Georgia 2006 Ga. Code Ann. § 48-5-47 (in effect for 2006)
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 04/07/2010] View Archived Source
32 Arizona 2006 Ariz. Const. Art. IX § 18 (7)
33 Idaho 2006 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2006)
Circuit Breaker Statistics (2010) Idaho State Tax Commission [http://tax.idaho.gov/s-results-pub.cfm?subptkey=policy Accessed 04/10/2011]
View Archived Source
34 Hawaii 2006 Haw. Rev. Stat. § 246A-2 (in effect for 2006); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2006); County of Honolulu § 8-10.20(a) (in effect for 2006).
Exemptions (no date), City and County of Honolulu [http://www1.honolulu.gov/council/ocs/roh/rohchapter8a10.pdf Accessed 02/29/2012] View Archived Source
Understanding Your Real Property Taxes (no date), Kauai County [http://www.kauai.gov/default.aspx?tabid=103 Accessed 02/29/2012] View Archived Source
35 Louisiana 2006 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2006)
La. Const. Art. VII, §18 (G)
36 Massachusetts 2006 Mass. Gen. Laws ch. 59, § 5-18 ~ § 5-18A (in effect for 2006)
37 California 2006 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2006)
Annual Report, California Franchise Tax Board (2006), pp. 53-55, 172-173
[http://ftb.ca.gov/aboutftb/plans_reports.shtml Accessed on 11/8/10]
View Archived Source
Law Summary Homeowner and Renter Assistance, Franchise Tax Board (2008)
View Archived Source
38 Utah 2006 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2006)
Utah Const. art. XIII, § 3 (in effect for 2006)
Property Tax Abatement, Deferral and Exemption Programs for Individuals (2005) Utah State Tax Commission Publication 36 [http://web.archive.org/web/20060810222317/http://www.tax.utah.gov/forms/pubs/pub-36.pdf Accessed 03/19/2012] View Archived Source

Utah Property Tax 2006 Annual Statistical Report (2007) Utah Department of Revenue [http://propertytax.utah.gov/finalannualstats/2006annual.pdf Accessed 12/31/2009] View Archived Source
39 Hawaii 2006 Haw. Rev. Stat. § 246A-2 (in effect for 2006); Haw. Rev. Stat. § 246-23 (in effect for 2006); Haw. Rev. Stat. § 246-26 (in effect for 2006)
Number and Amount of Exemption by Type (2006), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 8/13/2010] View Archived Source
40 Wyoming 2006 Wyo. Stat. § 39-13-107 (b) (iii) (in effect for 2006)
Current Property Tax Relief Credit Deferral Programs (2006) Wyoming Department of Revenue [http://revenue.state.wy.us/PortalVBVS/DesktopDefault.aspx?tabindex=3&tabid=10#Property%20Tax%20Materials Accessed ]
View Archived Source
41 Rhode Island 2006 R.I. Gen. Laws § 44-3-15.1 (in effect for 2006); R.I. Gen. Laws § 44-3-16 (in effect for 2006); R.I. Gen. Laws § 44-3-16.2 (in effect for 2006); R.I. Gen. Laws § 44-3-31.1 (in effect for 2006)
42 Indiana 2006 Ind. Code § 6-1.1-12-9b (in effect for 2006)
43 Arizona 2006 Ariz. Rev. Stat. § 43-1072 (in effect for 2006)
44 Michigan 2006 Mich. Comp. Laws § 206.520 (in effect for 2006); Mich. Comp. Laws § 206.522 (in effect for 2006)
"Michigan’s Individual Income Tax Reports (2006), Michigan Treasury Department, p. 19 [http://www.michigan.gov/documents/treasury/IIT_2005_206869_7.pdf Accessed 12/31/2009] View Archived Source
Michigan Tax Payer's Guide (2008), Michigan Legislature [http://www.legislature.mi.gov/documents/Publications/TaxpayersGuide.pdf Accessed on 04/20/2010] View Archived Source
Homestead Property Tax Information (no date), Department of Treasury [http://www.michigan.gov/taxes/0,1607,7-238-43535_43538---,00.html Accessed on 04/20/2010] View Archived Source
45 Florida 2006 Fla. Stat. § 196.082 (in effect for 2006); Fla. Stat. § 196.091 (in effect for 2006)
Fla. Const. Art. VII § 6 (e)
Disabled Veterans’ Property Tax Discount on Homestead Property, Florida Department of Revenue Bulletin (2006)
[http://dor.myflorida.com/dor/property/veteran/ Accessed on 11/10/10]
View Archived Source
46 Mississippi 2006 Miss. Code Ann. § 27-33-19 (in effect for 2006); Miss. Code Ann. § 27-33-67(1) (in effect for 2006); Miss. Code Ann. § 27-33-75 (in effect for 2006); Miss. Code Ann. § 27-33-77 (in effect for 2006)
47 District of Columbia 2006 DC ST § 47-845 (in effect for 2006); DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2006)
Tax Deferral for Low-Inome and Low-Income Senior Property Owner Application (no date) Office of Tax and Revenue [http://otr.cfo.dc.gov/otr/cwp/view,a,1330,Q,593974.asp#relief Assessed 11/18/10]
View Archived Source
Property Tax Deferral (no date) Office of Tax and Revenue [http://otr.cfo.dc.gov/otr/cwp/view,a,1330,q,594247.asp Assessed 11/18/10]
View Archived Source
48 Indiana 2006 Ind. Code § 6-1.1-12-14 (in effect for 2006)
49 Maryland 2006 Md. Code Ann. Tax-Prop. § 9-219 (in effect for 2006)
50 Oklahoma 2006 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2006)
Oklahoma Property Taxpayers Rights, Remedies, and Responsibilities (2006), Oklahoma Tax Commission, p. 4 [http://www.tax.ok.gov/oktax/advform/TES-14.pdf Accessed on 05/04/2010] View Archived Source
51 California 2006 Cal. Revenue and Taxation Code § 20581 ~ § 20623 (in effect for 2006)
Cal. Const. Art. XIII, § 8.5
Property Tax Postponement FAQs, Board of Equalization Member Betty Yee (2006)
View Archived Source
52 Utah 2006 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2006)
Utah Const. Art. XIII, § 3 (in effect for 2006)
Tax Relief and Abatement Standards of Practice (2009), Utah State Tax Commission [http://propertytax.utah.gov/standards/standard03.pdf Accessed on 05/06/2010] View Archived Source

Property Tax Abatement, Deferral and Exemption Programs for Individuals (2005) Utah State Tax Commission Publication 36 [http://web.archive.org/web/20060810222317/http://www.tax.utah.gov/forms/pubs/pub-36.pdf Accessed 03/19/2012] View Archived Source
53 North Carolina 2006 N.C. Gen. Stat. § 105‑277.1 (in effect for 2006)
54 Rhode Island 2006 R.I. Gen. Laws § 44-3-15.3 (in effect for 2006); R.I. Gen. Laws § 44-3-15.4 (in effect for 2006); R.I. Gen. Laws § 44-3-56 (in effect for 2006); R.I. Gen. Laws § 44-33.3-1 ~ § 44-33.3-9 (in effect for 2006); R.I. Gen. Laws § 44-33.4-1 ~ § 44-33.4-9 (in effect for 2006)
55 Maryland 2006 Md. Code Ann. Tax-Prop. § 9-245 (in effect for 2006)
56 Texas 2006 Tex. Tax Code §11.26, Tex Tax Code §11.261 (in effect for 2006)
Tex. Cons. §1-b(h)
57 Washington 2006 Wash. Rev. Code § 84.36.379 ~ § 84.36.389 (in effect for 2006)

This record includes material submitted by the state contact.
Wash. Admin. Code 458-16A-100 ~ § 458-16A-150 (in effect for 2006)
Property Tax Statistics (2006) State of Washington Department of Revenue
[http://dor.wa.gov/docs/reports/2006/Property_Tax_Statistics_2006/Table_18.pdf Accessed 02/01/2012]

Property Tax Exemption
for Senior Citizens and Disabled Persons, Washington State Department of Revenue
[http://dor.wa.gov/Docs/Pubs/Prop_Tax/SeniorExempt.pdf Accessed 8/13/2010] View Archived Source
58 Georgia 2006 Ga. Code Ann. § 48-5-52 (in effect for 2006)
Property Tax Exemptions and Deferrals (no date), Georgia Department of Revenue [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 04/07/2010] View Archived Source
59 Florida 2006 Fla. Stat. § 196.075 (in effect for 2006)
2006 Fla. Laws Reg Session HB7109

2006 Florida Property Valuations & Tax Data (2007) Florida Department of Revenue, pp. 17, 252 [http://dor.myflorida.com/dor/property/ Accessed 04/06/2010] View Archived Source
Florida Property Tax Valuation and Income Limitation Rates [http://www.myflorida.com/dor/property/limitations.html Accessed on 04/06/2010] View Archived Source
60 Illinois 2006 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2006)
61 Massachusetts 2006 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2006)
Clause 41 Taxpayers Guide to Elderly Exemptions (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/elderly.PDF Accessed on 04/18/2010] View Archived Source
62 Rhode Island 2006 R.I. Gen. Laws § 44-3-15 (in effect for 2006)
63 New York 2006 N.Y. R.P.T Law § 467 (in effect for 2006)
This record includes materials submitted by the state contact.
Exemption Administration Manual Persons 65 Years of Age or Older (2009), Office of Real Property Services [http://www.orps.state.ny.us/assessor/manuals/vol4/part1/section4.01/sec467.htm Accessed on 05/03/2010] View Archived Source
Senior Citizens' Exemptions Q&A (2009), Office of Real Property Services [http://www.orps.state.ny.us/pamphlet/exempt/senior.htm Accessed on 05/03/2010] View Archived Source
64 Alabama 2006 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2006)
65 New Jersey 2006 N.J. Rev. Stat. § 54:4-8.41 (in effect for 2006)
N.J. Const., Art. VIII, Sec. I, Para. 4 (in effect for 2006)
66 Maryland 2006 Md. Code, Tax-Property § 9-102 (in effect for 2006)
Form RTC-60 (2009), Maryland Department of Assessments and Taxation [http://www.dat.state.md.us/sdatweb/RTC-60.pdf Accessed 01/04/2010]
View Archived Source
67 Connecticut 2006 Conn. Gen. Stat. § 12-129b ~ § 12-129d (in effect for 2006)
FY2008-FY2009 Biennium Governor's Budget (2007), Connecticut Office of Policy and Management, p. 26 [http://www.ct.gov/opm/cwp/view.asp?a=2958&Q=382900&PM=1] View Archived Source
Homeowners' (No date) Elderly/Disabled (Freeze) Tax Relief Program [http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383144&opmNav_GID=1807 Accessed on 04/03/2010] View Archived Source
68 Illinois 2006 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2006)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
69 Virginia 2006 Va. Code Ann. § 58.1-3210 ~ 58.1-3211
(In effect for 2006)
70 Iowa 2006 Iowa Code § 25B.7 (in effect for 2006); Iowa Code § 422.4 (in effect for 2006); Iowa Code § 425.17 (in effect for 2006); Iowa Code § 425.19 (in effect for 2006); Iowa Code § 425.23 (in effect for 2006); Iowa Code § 425.24 (in effect for 2006); Iowa Code § 425.29 (in effect for 2006); Iowa Code § 425.40 (in effect for 2006)
Legislative Guide to Local Property Tax (2007), Legislative Services Agency [http://www.legis.state.ia.us/Central/Guides/proptax.pdf Accessed on 04/14/2010]
View Archived Source
Property Tax Credits and Exemptions (no date), Iowa Department of Revenue [http://www.state.ia.us/tax/taxlaw/PropertyTaxCredits.html Accessed on 04/14/2010]
View Archived Source
71 West Virginia 2006 W. Va. Code § 11-21-21 (in effect for 2006)
72 New Jersey 2006 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2006)
Property Tax Reimbursement Program (2006), New Jersey Department of Taxation [http://www.state.nj.us/treasury/taxation/pdf/other_forms/ptr/06ptr1in.pdf Accessed on 05/03/2010] View Archived Source Property Tax Reimbursement
Income Limits History (no date) New Jersey Department of Taxation
[http://www.state.nj.us/treasury/taxation/pdf/homestead/ptr_income_chart.pdf Accessed 4/10/2011] View Archived Source
73 Illinois 2006 Illinois Department of Revenue (2000), Changes to Circuit Breaker and Pharmaceutical Assistance Programs [http://www.revenue.state.il.us/publications/bulletins/2001/Fy2001-16.pdf Accessed on 04/12/2010] View Archived Source
Ill. Admin. Code tit. 86, pt. 530.201 ~ 530.220 (in effect for 2006)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
74 Massachusetts 2006 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2006); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2006)
Clause 41 Taxpayers Guide to Elderly Exemptions (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/elderly.PDF Accessed on 04/18/2010] View Archived Source
75 Oklahoma 2006 Okla. Stat. tit 68 §2888 (in effect for 2006); Okla. Stat. tit 68 §2893 (in effect for 2006); Okla. Stat. §68-2890.1(B) (in effect for 2006).
Okla. Const. art. X, § 8C (in effect for 2006)
Senior Property Valuation Freeze (2005), Oklahoma Tax Commission [http://www.tax.ok.gov/oktax/advform/SPVF05.pdf Accessed on 12/20/2011] View Archived Source
76 Massachusetts 2006 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2006)
Taxpayer's Guide to Real Estate Tax Exemptions in Massachusetts (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/survivchildeld.PDF Accessed on 04/18/2010] View Archived Source
77 Wyoming 2006 Wyo. Stat. § 39-11-109 (in effect for 2006)
Property Tax Facts (2007), Wyoming Tax Department [http://www.wyotax.org/_pdfs/speakers/Schmidt.pdf Accessed 12/31/2009] View Archived Source

Current Property Tax Relief Credit Deferral Programs (2006) Wyoming Department of Revenue [http://revenue.state.wy.us/PortalVBVS/DesktopDefault.aspx?tabindex=3&tabid=10#Property%20Tax%20Materials Accessed ]
View Archived Source
78 South Carolina 2006 S.C. Code Ann. § 12-37-250 (in effect for 2006); S.C. Code Ann. § 12-37-270 (in effect for 2006)
79 Illinois 2006 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2006)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
80 Georgia 2006 Ga. Code Ann. § 48-5-70 ~ § 48-5-84 (in effect for 2006)
Property Tax Deferrals (no date), Georgia Department of Revenue [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/deferrals.aspx Accessed 8/19/2010] View Archived Source
81 Massachusetts 2006 Mass. Gen. Laws ch. 59, § 5k (in effect for 2006)
Senior Citizen Property Tax Work-Off Abatement (2002), Massachusetts Property Tax Bureau [http://www.mass.gov/Ador/docs/dls/publ/igr/2002/02_210.pdf Accessed 04/18/2011] View Archived Source
82 New Hampshire 2006 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2006)
2006 N.H. Laws ch. 212 § 2
83 Arizona 2006 Ariz. Rev. Stat. § 42-17401 (in effect for 2006); Ariz. Rev. Stat. § 42-18153 (in effect for 2006)
2006 Ariz. Session Laws ch. 143 § § 1,8,9 (Second Regular Session)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
Assistance Programs (no date) Maricopa County Treasure's Office [http://treasurer.maricopa.gov/taxguide/assistance.htm Assessed 11/18/10]
View Archived Source
84 Delaware 2006 Del. Code tit. 9, § 8131 ~ §8135;
Del. Code tit. 9, § 8141;
Del. Code tit. 9, § 8363;
Del. Code tit. 22 §1001-1005 (in effect for 2006)
New Castle County Office of Finance-Assessment Application for Real Estate or Mobile Home Exemption
[https://www.newcastlede.gov/2076/Seniors Accessed 07/18/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Delaware/2022/de_local_options_seniors_new_castle_county_de_-_official_website.pdf
85 Hawaii 2006 Haw. Rev. Stat. § 246A-2 (in effect for 2006); Haw. Rev. Stat. § 246-26(d) (in effect for 2006)
Number and Amount of Exemption by Type (2006), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 8/13/2010] View Archived Source
86 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
87 Georgia 2006 Ga. Code Ann. § 48-5-40 (in effect for 2006); Ga. Code Ann. § 48-5-47.1 (in effect for 2006)
Property Tax Exemptions and Deferrals (no date), Georgia Department of Revenue [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 04/07/2010] View Archived Source
88 Washington 2006 Wash. Rev. Code § 84.38.010 ~ 84.38.160
(in effect for 2006)
89 New York 2006 N.Y. Tax Law 22-606(e) (in effect for 2006)
Real Property Circuit Breaker Tax Credit Report (2007), New York Tax Department [http://www.tax.state.ny.us/pdf/stats/stat_pit/rpcb/real_property_circuit_breaker_tax_credit_2007.pdf Accessed 12/31/2009]
View Archived Source
90 Arizona 2006 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2006)
91 Colorado 2006 Colo. Rev. Stat. § 39-3.5-103 (in effect for 2006)
Colorado State Treasury Budget Request (2007-08), p. 13
View Archived Source
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.4 View Archived Source
Property Tax Deferral Program for Seniors and Active Military Personnel (no date), Colorado Department of the Treasury [http://www.colorado.gov/cs/Satellite/Treasury/TR/1190277266190 Accessed 8/9/2010]
92 Montana 2006 Mont. Code Ann. § 15-30-171 ~ 15-30-179 (in effect for 2006)
Exploring and Understanding Property Tax (2003) Montana Department of Revenue
View Archived Source
2008-2010 Biennial Report, Tax Expenditures (2011), Montana Department of Revenue, p. 250 [http://revenue.mt.gov/publications/biennial_reports/default.mcpx Accessed on 4/11/11] View Archived Source
93 New Hampshire 2006 N.H. Rev. Stat. § 72:33 (in effect for 2006); N.H. Rev. Stat. § 72:38-a (in effect for 2006)
94 Missouri 2006 Mo. Rev. Stat. § 135.010 (in effect for 2006); Mo. Rev. Stat. § 137.106 (in effect for 2006)
Mo. Const. Art. X, § 17
Missouri’s Homestead Preservation Act (2006), Missouri Senate [http://www.senate.mo.gov/05info/members/d23/Homestead_preservation.pdf Accessed on 04/22/2010]
View Archived Source
95 Illinois 2006 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2006)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
96 Connecticut 2006 Conn. Public Act 06-176; Conn. Gen. Stat. §12-170v~170w (in effect 2006)
http://www.cga.ct.gov/2006/ACT/PA/2006PA-00176-R00HB-05093-PA.htm[accessed 2 march 2012]
View Archived Source
97 Connecticut 2006 Conn. Gen. Stat. § 12-81 (20) (in effect for 2006); Conn. Gen. Stat. § 12-81g (in effect for 2006); Conn. Gen. Stat. § 12-90 (in effect for 2006)
98 New York 2006 N.Y. R.P.T Law § 425 (in effect for 2006)
This record includes materials submitted by the state contact.
Summary of Real Property Tax Legislation (2006), State Board of Real Property Tax Services [http://www.orps.state.ny.us/legal/legsum06/legsum06.pdf Accessed on 05/03/2010] View Archived Source
Assessor's Manual Section 4.01 - RPTL Section 425 (2009), Office of Real Property Services [http://www.orps.state.ny.us/assessor/manuals/vol4/part1/section4.01/sec425.htm Accessed on 05/03/2010] View Archived Source School Tax Relief (STAR) Section 4.01 - RPTL Section 425 (2009), Office of Real Property Services [http://www.orps.state.ny.us/assessor/manuals/vol4/part1/section4.01/sec425.htm Accessed on 05/03/2010] View Archived Source
99 Kansas 2006 Kan. Stat. Ann. § 79-4501 ~ 79-4521 (in effect for 2006)
[http://www.ksrevenue.org/pdf/k-40h05.pdf Accessed 02/29/2012]
100 Nebraska 2006 Neb. Rev. Stat. § 77-3501 ~ § 77-3507 (in effect for 2006); Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2006)
CSV

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