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
Rhode Island 2006 Local Deferrals Deferral Age, Disability, Income Ceiling, Other Criteria 1 RI105_RR06
Nebraska 2006 Homestead Exemption for Senior Citizens Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 2 NE101_RR06
Pennsylvania 2006 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 3 PA102_RR06
Connecticut 2006 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 4 CT101_RR06
New York 2006 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 5 NY112_RR06
Tennessee 2006 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 6 TN101_RR06
Oregon 2006 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 7 OR101_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 8 IN107_RR06
New Jersey 2006 Fair Rebate for Seniors Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 9 NJ101_RR06
Washington 2006 Property Tax Exemption for Widow or Widowers of Veterans Exemption Age, Income Ceiling, Surviving Spouse 10 WA103_RR06
Minnesota 2006 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Other Criteria 11 MN104_RR06
Massachusetts 2006 Real Estate Tax Credit for Persons Age 65 and Older Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Wealth Limit 12 MA108_RR06
District of Columbia 2006 Elderly, Blind, or Disabled Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 13 DC109_RR06
Hawaii 2006 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 14 HI102_RR06
Washington 2006 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 15 WA104_RR06
Georgia 2006 Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling 16 GA106_RR06
Alaska 2006 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 17 AK103_RR06
West Virginia 2006 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling, Principal Residence 18 WV102_RR06
New York 2006 Real Property Tax Credit for Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 19 NY101_RR06
Colorado 2006 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 20 CO101_RR06
Illinois 2006 Senior Citizens Homestead Exemption Exemption Age, Homeowner 21 IL108_RR06
Montana 2006 Elderly Homeowner/Renter Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter 22 MT104_RR06
Missouri 2006 Homestead Preservation Credit Credit Age, Disability, Homeowner, Income Ceiling 23 MO102_RR06
Connecticut 2006 Exemption and Additional Exemption for Disabled Veterans Exemption Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 24 CT105_RR06
Arkansas 2006 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 25 AR103_RR06
Alaska 2006 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 26 AK102_RR06
New York 2006 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 27 NY104_RR06
Delaware 2006 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 28 DE101_RR06
Kansas 2006 Homestead Property Tax Refund Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Veteran, Surviving Spouse, Other Criteria 29 KS102_RR06
Delaware 2006 Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 30 DE103_RR06
Wisconsin 2006 Homestead Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 31 WI101_RR06
Massachusetts 2006 Tax Deferral and Recovery for Members of the Armed Forces Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Other Criteria 32 MA102_RR06
Texas 2006 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 33 TX101_RR06
New Mexico 2006 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 34 NM101_RR06
Connecticut 2006 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 35 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 36 SD105_RR06
Colorado 2006 Senior Property Tax Exemption Exemption Age, Homeowner, Surviving Spouse, Other Criteria 37 CO103_RR06
Washington 2006 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 38 WA101_RR06
Rhode Island 2006 Local Exemptions Exemption Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Veteran, Other Criteria 39 RI106_RR06
Wisconsin 2006 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Other Criteria 40 WI102_RR06
Colorado 2006 Property Tax and Rent Rebate Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 41 CO102_RR06
Maine 2006 Veteran Exemption Exemption Age, Disability, Veteran, Surviving Spouse 42 ME103_RR06
Texas 2006 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 43 TX103_RR06
New Mexico 2006 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 44 NM105_RR06
South Dakota 2006 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 45 SD103_RR06
Arizona 2006 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 46 AZ102_RR06
Tennessee 2006 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 47 TN103_RR06
Ohio 2006 Senior and Disabled Property Tax Homestead Exemption Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 48 OH101_RR06
Maine 2006 Maine Residents Property Tax and Rent Refund Program: Senior Refund Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 49 ME102_RR06
Idaho 2006 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 50 ID102_RR06
South Dakota 2006 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 51 SD101_RR06
Michigan 2006 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 52 MI105_RR06
Mississippi 2006 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence 53 MS102_RR06
Alabama 2006 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 54 AL103_RR06
District of Columbia 2006 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 55 DC106_RR06
Colorado 2006 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 56 CO104_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 57 WA102_RR06
South Dakota 2006 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 58 SD104_RR06
Missouri 2006 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 59 MO103_RR06
Florida 2006 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 60 FL108_RR06
Michigan 2006 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Renter, Surviving Spouse 61 MI106_RR06
Mississippi 2006 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 62 MS103_RR06
New Hampshire 2006 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 63 NH108_RR06
District of Columbia 2006 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 64 DC105_RR06
California 2006 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 65 CA106_RR06
Texas 2006 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 66 TX102_RR06
Maryland 2006 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Other Criteria 67 MD111_RR06
Oklahoma 2006 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 68 OK101_RR06
Arizona 2006 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 69 AZ107_RR06
Rhode Island 2006 Local Property Credits Credit Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 70 RI104_RR06
California 2006 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 71 CA102_RR06
Utah 2006 Local Option County Low-Income Deferral or Abatement Credit, Deferral Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 72 UT102_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 73 MA104_RR06
North Carolina 2006 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 74 NC101_RR06
Maryland 2006 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Homeowner, Income Ceiling, Principal Residence 75 MD112_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 76 MA101_RR06
Georgia 2006 Homestead Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 77 GA101_RR06
Georgia 2006 School Property Tax Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 78 GA108_RR06
Oklahoma 2006 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 79 OK105_RR06
Georgia 2006 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 80 GA103_RR06
Connecticut 2006 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 81 CT111_RR06
Idaho 2006 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 82 ID103_RR06
Hawaii 2006 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 83 HI107_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 84 MA107_RR06
Louisiana 2006 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 85 LA103_RR06
Rhode Island 2006 Local Assessment Freezes Assessment Freeze Age, Disability, Income Ceiling, Surviving Spouse 86 RI103_RR06
California 2006 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 87 CA101_RR06
Utah 2006 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse 88 UT105_RR06
Massachusetts 2006 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 89 MA105_RR06
Wyoming 2006 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 90 WY104_RR06
Hawaii 2006 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 91 HI101_RR06
Indiana 2006 Exemption for Residents over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 92 IN104_RR06
Arizona 2006 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 93 AZ103_RR06
Illinois 2006 Circuit Breaker Tax Grant for Senior Citizens and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 94 IL104_RR06
New Jersey 2006 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling, Other Criteria 95 NJ104_RR06
Arizona 2006 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 96 AZ104_RR06
Connecticut 2006 Tax Freeze for the Elderly Other Age, Disability, Homeowner, Income Ceiling 97 CT102_RR06
Wyoming 2006 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 98 WY101_RR06
Illinois 2006 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 99 IL105_RR06
South Carolina 2006 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 100 SC103_RR06

Pages

# State Year Source
1 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
2 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]
3 Nebraska 2006 Neb. Rev. Stat. § 77-3501 ~ § 77-3507 (in effect for 2006); Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2006)
4 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
5 Massachusetts 2006 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2006)
6 Pennsylvania 2006 53 P.S. § 6926.1303 ~ 53 P.S. § 6926.1304 (in effect for 2006)
Property Tax/Rent Rebate Program 2007 Report (2009) PA Department of Revenue, p. 14. [http://www.portal.state.pa.us/portal/server.pt?open=space&name=Dir&psname=SearchResult&psid=0&cached=true&in_hi_userid=2&control=OpenSubFolder&subfolderID=61538&DirMode=1 accessed on 8/27/2010] View Archived Source
7 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
8 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
9 Tennessee 2006 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2006)
10 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
11 Indiana 2006 Ind. Code § 6-1.1-12-14 (in effect for 2006)
12 Washington 2006 Wash. Rev. Code § 84.39.010 (In effect for 2006)
13 New York 2006 N.Y. R.P.T. Law § 460 (in effect for 2006)
This record includes materials submitted by the state contact.
Exemption Administration Manual Clergy (2009), Office of Real Property Services [http://www.orps.state.ny.us/assessor/manuals/vol4/part1/section4.01/sec460.htm Accessed on 05/03/2010] View Archived Source
14 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]
15 District of Columbia 2006 DC ST § 47-1806.06 (in effect for 2006)
16 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
17 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
18 Oregon 2006 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2006); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2006)
Public Finance: Basic Facts (2006), Legislative Revenue Office, p. E5 [http://www.leg.state.or.us/comm/lro/rr1_06_oregon_publicfinance_basicfacts.pdf Accessed on 05/04/2010] View Archived Source
Property Tax Publication (2010), Oregon Department of Revenue [http://www.oregon.gov/DOR/PTD/docs/490-015.pdf Accessed on 05/04/2010] View Archived Source
Property Taxes: Deferral Programs (2010), Oregon Department of Revenue [http://www.oregon.gov/DOR/SCD/disableddef.shtml Accessed on 05/04/2010] View Archived Source
19 New Jersey 2006 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2006)
20 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)
21 West Virginia 2006 W. Va. Code § 11-21-21 (in effect for 2006)
22 Washington 2006 Wash. Rev. Code § 84.38.010 ~ 84.38.160
(in effect for 2006)
23 Minnesota 2006 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2006)
Senior Citizens Property Tax Deferral (no date), Department of Revenue [http://www.taxes.state.mn.us/property/publications/fact_sheets/html_content/seniordeferral_propfs3_on-screen.shtml Accessed on 04/21/2010] View Archived Source
24 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
25 Rhode Island 2006 R.I. Gen. Laws § 44-3-16.1 (in effect for 2006); R.I. Gen. Laws § 44-3-20 (in effect for 2006); R.I. Gen. Laws § 44-3-20.1 ~ § 44-3-20.4 (in effect for 2006); R.I. Gen. Laws § 44-3-57 (in effect for 2006); R.I. Gen. Laws § 44-3-58 (in effect for 2006)
26 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
27 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
28 Arkansas 2006 Ark. Code § 26-26-1120 (in effect for 2006); Ark. Code § 26-26-1124 (in effect for 2006)
Arkansas (2005) Property Tax
Equalization and Appeal System Synopsis [http://www.arkansas.gov/acd/publications/a_synopsis.pdf Accessed on 03/24/2010] View Archived Source
Arkansas (2006) Amendment 79 Assessor's Guide [http://www.arkansas.gov/acd/publications/amendment79_assessors-guide.pdf Accessed on 03/24/2010] View Archived Source
29 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
30 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
31 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
32 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
33 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
34 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
35 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]
36 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)
37 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]
38 Texas 2006 Tex. Tax Code Ann. § 11.22 (in effect for 2006)
Tex. Constitution Article VIII §2
39 New Mexico 2006 N.M. Stat. § 7-36-21.3 (in effect for 2006)
40 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
41 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
42 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
43 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]
44 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]
45 New Mexico 2006 N.M. Stat. § 7-2-18 (in effect for 2006)
46 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]
47 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
48 Tennessee 2006 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2006)
49 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
50 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
51 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
52 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
53 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
54 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
55 Massachusetts 2006 Mass. Gen. Laws ch. 59, § 5-18 ~ § 5-18A (in effect for 2006)
56 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
57 District of Columbia 2006 DC ST § 47-863 (in effect for 2006)
58 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
59 Texas 2006 Tex. Tax Code Ann. § 11.13 (in effect for 2006)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
60 Arizona 2006 Ariz. Rev. Stat. § 43-1072 (in effect for 2006)
61 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
62 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
63 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
64 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
65 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
66 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
67 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
68 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)
69 Texas 2006 Tex. Tax Code §11.26, Tex Tax Code §11.261 (in effect for 2006)
Tex. Cons. §1-b(h)
70 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
71 Indiana 2006 Ind. Code § 6-1.1-12-9b (in effect for 2006)
72 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
73 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
74 Arizona 2006 Ariz. Const. Art. IX § 18 (7)
75 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
76 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)
77 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
78 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
79 North Carolina 2006 N.C. Gen. Stat. § 105‑277.1 (in effect for 2006)
80 Maryland 2006 Md. Code Ann. Tax-Prop. § 9-219 (in effect for 2006)
81 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
82 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
83 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
84 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)
85 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
86 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
87 Louisiana 2006 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2006)
La. Const. Art. VII, §18 (G)
88 Maryland 2006 Md. Code Ann. Tax-Prop. § 9-245 (in effect for 2006)
89 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
90 New Hampshire 2006 N.H. Rev. Stat. § 72:33 (in effect for 2006); N.H. Rev. Stat. § 72:38-a (in effect for 2006)
91 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
92 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
93 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
94 West Virginia 2006 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2006)
W. Va. Const. Art. X §1-b
95 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
96 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)
97 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
98 North Dakota 2006 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2006)
99 New Hampshire 2006 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2006)
2006 N.H. Laws ch. 212 § 2
100 Maine 2006 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2006)
Summary of Major State Funding (2007) Office of Fiscal and Program Review, p. 13
View Archived Source
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