Residential Property Tax Relief Programs

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

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

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

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State Year Program Name Benefit Type Eligibility Criteria Footnote Sources Record IDsort descending
New Jersey 2007 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling, Other Criteria 1301 NJ104_RR07
New Jersey 2008 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling, Other Criteria 1302 NJ104_RR08
New Jersey 2009 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1303 NJ104_RR09
New Jersey 2010 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling, Other Criteria 1304 NJ104_RR10
New Jersey 2011 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1305 NJ104_RR11
New Jersey 2012 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1306 NJ104_RR12
New Jersey 2013 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1307 NJ104_RR13
New Jersey 2014 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1308 NJ104_RR14
New Jersey 2015 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1309 NJ104_RR15
New Jersey 2016 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1310 NJ104_RR16
New Jersey 2017 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1311 NJ104_RR17
New Jersey 2018 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1312 NJ104_RR18
New Jersey 2019 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1313 NJ104_RR19
New Jersey 2020 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1314 NJ104_RR20
New Jersey 2021 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1315 NJ104_RR21
New Jersey 2007 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1316 NJ107_RR07
New Jersey 2008 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1317 NJ107_RR08
New Jersey 2009 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1318 NJ107_RR09
New Jersey 2010 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1319 NJ107_RR10
New Jersey 2011 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1320 NJ107_RR11
New Jersey 2012 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1321 NJ107_RR12
New Jersey 2013 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1322 NJ107_RR13
New Jersey 2014 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1323 NJ107_RR14
New Jersey 2015 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1324 NJ107_RR15
New Jersey 2016 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1325 NJ107_RR16
New Jersey 2017 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1326 NJ107_RR17
New Jersey 2018 Homestead Benefit Program for Senior Citizens and Disabled Persons (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1327 NJ107_RR18
New Jersey 2019 Homestead Benefit Program for Senior Citizens and Disabled Persons (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1328 NJ107_RR19
New Jersey 2021 Homestead Benefit Program for Senior Citizens and Disabled Persons (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1329 NJ107_RR21
New Mexico 2006 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1330 NM101_RR06
New Mexico 2007 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1331 NM101_RR07
New Mexico 2008 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1332 NM101_RR08
New Mexico 2009 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1333 NM101_RR09
New Mexico 2010 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1334 NM101_RR10
New Mexico 2011 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1335 NM101_RR11
New Mexico 2012 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1336 NM101_RR12
New Mexico 2013 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1337 NM101_RR13
New Mexico 2014 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1338 NM101_RR14
New Mexico 2015 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1339 NM101_RR15
New Mexico 2016 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1340 NM101_RR16
New Mexico 2017 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1341 NM101_RR17
New Mexico 2018 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1342 NM101_RR18
New Mexico 2019 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1343 NM101_RR19
New Mexico 2020 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1344 NM101_RR20
New Mexico 2021 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1345 NM101_RR21
New Mexico 2006 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1346 NM105_RR06
New Mexico 2007 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1347 NM105_RR07
New Mexico 2008 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1348 NM105_RR08
New Mexico 2009 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1349 NM105_RR09
New Mexico 2010 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1350 NM105_RR10
New Mexico 2011 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1351 NM105_RR11
New Mexico 2012 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1352 NM105_RR12
New Mexico 2013 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1353 NM105_RR13
New Mexico 2014 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1354 NM105_RR14
New Mexico 2015 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1355 NM105_RR15
New Mexico 2016 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1356 NM105_RR16
New Mexico 2017 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1357 NM105_RR17
New Mexico 2018 Property Tax Rebate for Elderly with Local Option (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1358 NM105_RR18
New Mexico 2019 Property Tax Rebate for Elderly with Local Option (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1359 NM105_RR19
New Mexico 2020 Property Tax Rebate for Elderly with Local Option (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1360 NM105_RR20
New Mexico 2021 Property Tax Rebate for Elderly with Local Option (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1361 NM105_RR21
Nevada 2006 Senior Citizens’ Property Tax / Rent Rebate Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 1362 NV105_RR06
Nevada 2007 Senior Citizens’ Property Tax / Rent Rebate Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 1363 NV105_RR07
Nevada 2008 Senior Citizens’ Property Tax / Rent Rebate Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 1364 NV105_RR08
Nevada 2009 Senior Citizens’ Property Tax / Rent Rebate Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 1365 NV105_RR09
Nevada 2010 Senior Citizens’ Property Tax / Rent Rebate Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 1366 NV105_RR10
Nevada 2011 Senior Citizens’ Property Tax / Rent Rebate (STARR program) Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 1367 NV105_RR11
Nevada 2014 Senior Citizens’ Property Tax / Rent Rebate (STARR program) Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 1368 NV105_RR14
Nevada 2016 Senior Citizens’ Property Tax / Rent Rebate (STARR program) Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 1369 NV105_RR16
Nevada 2017 Senior Citizens’ Property Tax / Rent Rebate (STAR program) Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 1370 NV105_RR17
New York 2006 Real Property Tax Credit for Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 1371 NY101_RR06
New York 2006 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1372 NY102_RR06
New York 2007 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1373 NY102_RR07
New York 2008 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1374 NY102_RR08
New York 2009 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1375 NY102_RR09
New York 2010 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1376 NY102_RR10
New York 2011 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1377 NY102_RR11
New York 2012 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1378 NY102_RR12
New York 2013 Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1379 NY102_RR13
New York 2014 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1380 NY102_RR14
New York 2015 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1381 NY102_RR15
New York 2016 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1382 NY102_RR16
New York 2017 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1383 NY102_RR17
New York 2018 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1384 NY102_RR18
New York 2019 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1385 NY102_RR19
New York 2020 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1386 NY102_RR20
New York 2021 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1387 NY102_RR21
New York 2006 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 1388 NY104_RR06
New York 2007 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 1389 NY104_RR07
New York 2008 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 1390 NY104_RR08
New York 2009 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 1391 NY104_RR09
New York 2010 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Principal Residence 1392 NY104_RR10
New York 2011 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 1393 NY104_RR11
New York 2012 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 1394 NY104_RR12
New York 2013 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 1395 NY104_RR13
New York 2014 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 1396 NY104_RR14
New York 2015 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 1397 NY104_RR15
New York 2016 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1398 NY104_RR16
New York 2017 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1399 NY104_RR17
New York 2018 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1400 NY104_RR18

Pages
# State Year Source
1301 New Jersey 2007 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2007)
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
1302 New Jersey 2008 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2008)
P.L. 2008 C. 119 § 1. (effective 18/12/2008)
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
1303 New Jersey 2009 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2009)
2009 N.J. Laws ch. 129
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
1304 New Jersey 2010 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2010)
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
1305 New Jersey 2011 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2011)
Property Tax Reimbursement Program (2011), New Jersey Division of Taxation [http://www.nj.gov/treasury/taxation/pdf/other_forms/ptr/10_ptr1in.pdf Accessed on 01/04/2012] View Archived Source
1306 New Jersey 2012 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2012)
1307 New Jersey 2013 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2013)
Form PTR-1: Property Tax Reimbursement (“Senior Freeze”) Application (2012) New Jersey State Treasury [http://www.nj.gov/treasury/taxation/pdf/ptr/12_ptr1in.pdf Accessed 12/19/14]
View Archived Source
1308 New Jersey 2014 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2014)
Form PTR-1: Property Tax Reimbursement (“Senior Freeze”) Application (2013) New Jersey State Treasury [http://www.nj.gov/treasury/taxation/pdf/ptr/13_ptr1in.pdf Accessed 12/15/2015]
View Archived Source

Property Tax Reimbursement Income Limits History (2015) New Jersey Division of Taxation [http://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed 12/15/2015] View Archived Source
1309 New Jersey 2015 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2015)
Form PTR-1: Property Tax Reimbursement (“Senior Freeze”) Application (2014) New Jersey State Treasury [http://www.nj.gov/treasury/taxation/pdf/ptr/14-ptr1.pdf Accessed on 09/06/2016] View Archived Source

Property Tax Reimbursement Income Limits History (2015) New Jersey Division of Taxation [http://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed on 09/06/2016] View Archived Source
1310 New Jersey 2016 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2016)


Senior Freeze (Property Tax Reimbursement) Income Limit History [http://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed 11/2/2017]
View Archived Source
1311 New Jersey 2017 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2017)
New Jersey Department of the Treasury Senior Freeze Application and Information Packet [https://www.state.nj.us/treasury/taxation/pdf/ptr/16-ptr1-cp.pdf Accessed 09/17/2018] View Archived Source

Senior Freeze (Property Tax Reimbursement) Income Limit History [http://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed 09/17/2018] View Archived Source
New Jersey Department of the Treasury Website for Senior Property Tax Reimbursement (Senior Freeze) [http://www.state.nj.us/treasury/taxation/ptr/ Accessed 05/30/2018] View Archived Source
1312 New Jersey 2018 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2018)
New Jersey Department of the Treasury Senior Freeze Application and Information Packet, 2018 for filing in 2019
[https://www.state.nj.us/treasury/taxation/pdf/ptr/ptr18-cp.pdf accessed 4/3/2019]
View Archived Source

New Jersey Department of the Treasury Senior Freeze Application and Information Packet, 2017 for filing in 2018
New Jersey Department of the Treasury Senior Freeze Application and Information Packet [https://www.state.nj.us/treasury/taxation/pdf/ptr/16-ptr1-cp.pdf Accessed 09/17/2018] View Archived Source

Senior Freeze (Property Tax Reimbursement) Income Limit History
[http://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed 05/30/2018]
View Archived Source
New Jersey Department of the Treasury Website for Senior Property Tax Reimbursement (Senior Freeze)
[http://www.state.nj.us/treasury/taxation/ptr/ Accessed 05/30/2018]
View Archived Source
1313 New Jersey 2019 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2019)
New Jersey Department of the Treasury Senior Freeze Application and Information Packet, 2018 for filing in 2019
[https://www.state.nj.us/treasury/taxation/pdf/ptr/ptr18-cp.pdf accessed 12/21/2020]
View Archived Source

Senior Freeze (Property Tax Reimbursement) Income Limit History
[http://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed 12/21/2020]
View Archived Source
New Jersey Department of the Treasury Website for Senior Property Tax Reimbursement (Senior Freeze)
[http://www.state.nj.us/treasury/taxation/ptr/ Accessed 05/30/2018]
View Archived Source
1314 New Jersey 2020 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2020)
New Jersey Department of the Treasury Senior Freeze Application and Information Packet, 2019 for filing in 2020
[https://www.state.nj.us/treasury/taxation/pdf/ptr/ptr19-cp.pdf accessed 11/15/2021]
View Archived Source

New Jersey Department of the Treasury Senior Freeze (Property Tax Reimbursement) Income Limit History
[http://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed 11/15/2021]
View Archived Source

New Jersey Department of the Treasury Senior Freeze Income Report PTR
[https://www.state.nj.us/treasury/taxation/pdf/ptr/19-ptri.pdf Accessed 11/15/2021]
View Archived Source

New Jersey Department of the Treasury, News Release, Extension of Senior Freeze Deadline
[https://www.state.nj.us/treasury/news/2020/12302020.shtml#:~:text=NJ%20Treasury&text=(TRENTON)%20%2D%20State%20Treasurer%20Elizabeth,extended%20until%20February%201%2C%202021. Accessed 11/15/2021]
View Archived Source
New Jersey Department of the Treasury Website for Senior Property Tax Reimbursement (Senior Freeze)
[http://www.state.nj.us/treasury/taxation/ptr/ Accessed 11/15/2021]
View Archived Source
1315 New Jersey 2021 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2021)
New Jersey Department of the Treasury Senior Freeze Application and Information Packet, 2020 for filing in 2021
[https://www.state.nj.us/treasury/taxation/pdf/ptr/ptr20-cp.pdf accessed 02/06/2022]
View Archived Source

New Jersey Department of the Treasury Senior Freeze (Property Tax Reimbursement) Income Limit History
[http://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed 02/06/2022]
View Archived Source

New Jersey Department of the Treasury Senior Freeze Income Report PTR
[https://www.state.nj.us/treasury/taxation/pdf/ptr/20-ptri.pdf Accessed 02/06/2022]
View Archived Source

New Jersey Department of the Treasury, News Release, Extension of Senior Freeze Deadline
[https://www.state.nj.us/treasury/news/2020/12302020.shtml#:~:text=NJ%20Treasury&text=(TRENTON)%20%2D%20State%20Treasurer%20Elizabeth,extended%20until%20February%201%2C%202021. Accessed 02/06/2022]
View Archived Source
New Jersey Department of the Treasury Website for Senior Property Tax Reimbursement (Senior Freeze)
[http://www.state.nj.us/treasury/taxation/ptr/ Accessed 02/06/22]
View Archived Source
1316 New Jersey 2007 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2007)
New Jersey State Tax Notes Summer 2007 "Changes to Rebate Program" [http://www.state.nj.us/treasury/taxation/pdf/pubs/stn/summer07.pdf Accessed 06/15/2017]

Homestead Property Tax Credit/Rebate FAQs (2006), New Jersey Division of Taxation [http://www.state.nj.us/treasury/taxation/pdf/homestead/06hrfaq.pdf Accessed on 05/03/2010] View Archived Source
1317 New Jersey 2008 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2008)
Homestead Property Tax Credit/Rebate FAQs (2006), New Jersey Division of Taxation [http://www.state.nj.us/treasury/taxation/pdf/homestead/06hrfaq.pdf Accessed on 05/03/2010] View Archived Source

Budget in Brief (2008) Office of Management and Budget [http://www.state.nj.us/budget09/budget_summary.pdf Accessed 09/30/2014]
View Archived Source
1318 New Jersey 2009 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2009)
2009 N.J. Laws ch. 68
New Jersey State Tax News Summer 2009 "Budget Funds Rebates" [http://www.state.nj.us/treasury/taxation/pdf/pubs/stn/summer09.pdf Accessed 06/15/2017]
1319 New Jersey 2010 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2010)
N.J. Const. §1 (5)
Homestead Property Tax Credit/Rebate FAQs (2006), New Jersey Division of Taxation [http://www.state.nj.us/treasury/taxation/pdf/homestead/06hrfaq.pdf Accessed on 05/03/2010] View Archived Source
2010 Homestead Benefit Amount for Homeowners Age 65 or Older and/or Disabled (October 2011) New Jersey Department of the Treasury, Division of Taxation[http://www.state.nj.us/treasury/taxation/homestead/hrhomeowneramounts.shtml Accessed on 02/21/2012] View Archived Source
1320 New Jersey 2011 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2011)
2011 Homestead Benefit Amount for Homeowners Age 65 or Older and/or Disabled (August 2015) New Jersey Department of the Treasury, Division of Taxation [http://www.state.nj.us/treasury/taxation/homestead/2011hrhomeowneramounts.shtml Accessed on 09/01/2016] View Archived Source
1321 New Jersey 2012 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2012)

2012 Homestead Benefit Amount for Homeowners Age 65 or Older and/or Disabled (August 2015) New Jersey Department of the Treasury, Division of Taxation [http://www.state.nj.us/treasury/taxation/homestead/2012hrhomeowneramounts.shtml Accessed on 09/01/2016] View Archived Source
1322 New Jersey 2013 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2013)

2013 Homestead Benefit Amount for Homeowners Age 65 or Older and/or Disabled (July 2016) New Jersey Department of the Treasury, Division of Taxation [http://www.state.nj.us/treasury/taxation/homestead/2013hrhomeowneramounts.shtml Accessed on 09/01/2016] View Archived Source
1323 New Jersey 2014 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2014)

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1324 New Jersey 2015 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2015)
1325 New Jersey 2016 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2016)
1326 New Jersey 2017 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2017)

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1327 New Jersey 2018 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2018)
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1329 New Jersey 2021 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2021)
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1330 New Mexico 2006 N.M. Stat. § 7-36-21.3 (in effect for 2006)
1331 New Mexico 2007 N.M. Stat. § 7-36-21.3 (in effect for 2007)
1332 New Mexico 2008 N.M. Stat. § 7-36-21.3 (in effect for 2008)
1333 New Mexico 2009 N.M. Stat. § 7-36-21.3 (in effect for 2009)
1334 New Mexico 2010 N.M. Stat. § 7-36-21.3 (in effect for 2010)
1335 New Mexico 2011 N.M. Stat. § 7-36-21.3 (in effect for 2011)
1336 New Mexico 2012 N.M. Stat. § 7-36-21.3 (in effect for 2012)
1337 New Mexico 2013 N.M. Stat. § 7-36-21.3 (in effect for 2013)
1338 New Mexico 2014 N.M. Stat. § 7-36-21.3 (in effect for 2014)
2013 N.M. Laws ch 161 (SB 289)
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1339 New Mexico 2015 N.M. Stat. § 7-36-21.3 (in effect for 2015)
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1340 New Mexico 2016 N.M. Stat. § 7-36-21.3 (in effect for 2016)
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1341 New Mexico 2017 N.M. Stat. § 7-36-21.3 (in effect for 2017)
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1344 New Mexico 2020 N.M. Stat. § 7-36-21.3 (in effect for 2020)

2019 N.M. Laws ch. 140 § 1
2020 N.M. Laws ch. 73 § 1 (in effect for 2020)
N.M. Const. art. VII, § 1
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N.M. Laws ch. 140 § 1
N.M. Laws ch. 73 § 1 (in effect for 2021)
N.M. Const. art. VII, § 1
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1346 New Mexico 2006 N.M. Stat. § 7-2-18 (in effect for 2006)
1347 New Mexico 2007 N.M. Stat. § 7-2-18 (in effect for 2007)
1348 New Mexico 2008 N.M. Stat. § 7-2-18 (in effect for 2008)
1349 New Mexico 2009 N.M. Stat. § 7-2-18 (in effect for 2009)
1350 New Mexico 2010 N.M. Stat. § 7-2-18 (in effect for 2010)
1351 New Mexico 2011 N.M. Stat. § 7-2-18 (in effect for 2011)
1352 New Mexico 2012 N.M. Stat. § 7-2-18 (in effect for 2012)
1353 New Mexico 2013 N.M. Stat. § 7-2-18 (in effect for 2013)
1354 New Mexico 2014 N.M. Stat. § 7-2-18 (in effect for 2014)
1355 New Mexico 2015 N.M. Stat. § 7-2-18 (in effect for 2015)
1356 New Mexico 2016 N.M. Stat. § 7-2-18 (in effect for 2016)
1357 New Mexico 2017 N.M. Stat. § 7-2-18 (in effect for 2017)
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[https://s3.amazonaws.com/realFile34821a95-73ca-43e7-b06d-fad20f5183fd/96dd42c0-4f10-47d5-af50-00895a44eec7?response-content-disposition=filename%3D%222017pit-rc.pdf%22&response-content-type=application%2Fpdf&AWSAccessKeyId=AKIAJBI25DHBYGD7I7TA&Signature=ZTGiK2CBiu%2B%2BukkOwBkTG78kYh4%3D&Expires=1530214338 accessed 07/03/2018]

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1358 New Mexico 2018 N.M. Stat. § 7-2-18 (in effect for 2018)
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1359 New Mexico 2019 N.M. Stat. § 7-2-18 (in effect for 2019)
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[https://webcache.googleusercontent.com/search?q=cache:GJO6k_Xdqz4J:realfile.tax.newmexico.gov/2019pit-rc-ins.pdf+&cd=1&hl=en&ct=clnk&gl=us Accessed 12/03/2020] View Archived Source

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1360 New Mexico 2020 N.M. Stat. § 7-2-18 (in effect for 2020)
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1361 New Mexico 2021 N.M. Stat. § 7-2-18 (in effect for 2021)
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1362 Nevada 2006 Nev. Rev. Stat. § 427A.450 ~ 427A.600 (in effect for 2006)
1363 Nevada 2007 Nev. Rev. Stat. § 427A.450 ~ 427A.600 (in effect for 2007)
1364 Nevada 2008 Nev. Rev. Stat. § 427A.450 ~ 427A.600 (in effect for 2008)
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1365 Nevada 2009 Nev. Rev. Stat. § 427A.450 ~ 427A.600 (in effect for 2009)
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1366 Nevada 2010 Nev. Rev. Stat. § 427A.450 ~ 427A.600 (in effect for 2010)
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1367 Nevada 2011 Nev. Rev. Stat. § 427A.450 ~ 427A.600 (in effect for 2011 until July1); program repealed in SB423 effective 1 July 2011
2011 Nev. Stat. ch. 391
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1368 Nevada 2014 Nev. Rev. Stat. § 427A.450 ~ 427A.600 (in effect for 2011 until July 1); program repealed in SB423 effective 1 July 2011
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1369 Nevada 2016 2015 Nev. Stat. ch 534 §60
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1370 Nevada 2017 2015 Nev. Stat. ch 534 §60
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1371 New York 2006 N.Y. Tax Law 22-606(e) (in effect for 2006)
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1372 New York 2006 N.Y. R.P.T Law § 467 (in effect for 2006)
This record includes materials submitted by the state contact.
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1373 New York 2007 N.Y. R.P.T Law § 467 (in effect for 2007)
This record includes materials submitted by the state contact.
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1374 New York 2008 N.Y. R.P.T Law § 467 (in effect for 2008)
2008 N.Y. Laws ch. 531
Exemptions from Real Property Taxation in New York State (2009) NYS Office of Real Property Service, p. B. 19
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1375 New York 2009 N.Y. R.P.T Law § 467 (in effect for 2009)
This record includes materials submitted by the state contact.
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1376 New York 2010 N.Y. R.P.T Law § 467 (in effect for 2010)
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1377 New York 2011 N.Y. R.P.T Law § 467 (in effect for 2011)
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1378 New York 2012 N.Y. R.P.T Law § 467 (in effect for 2012)
1379 New York 2013 N.Y. R.P.T Law § 467 (in effect for 2013)
1380 New York 2014 N.Y. R.P.T. Law § 467 (in effect for 2014)
1381 New York 2015 N.Y. R.P.T. Law § 467 (in effect for 2015)
1382 New York 2016 N.Y. R.P.T. Law § 467 (in effect for 2016)
2017 NY Law Ch. 131 § 1.
1383 New York 2017 N.Y. R.P.T. Law § 467 (in effect for 2017)
2017 N.Y. Law Ch. 131 § 1;
2017 N.Y. Laws Ch. 279
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[https://www.tax.ny.gov/pit/property/exemption/seniorexempt.htm accessed 07/17/18]

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1384 New York 2018 N.Y. R.P.T. Law § 467 (in effect for 2018)
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1385 New York 2019 N.Y. R.P.T. Law § 467 (in effect for 2019)
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1386 New York 2020 N.Y. R.P.T. Law § 467 (in effect for 2020)
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1387 New York 2021 N.Y. R.P.T. Law § 467 (in effect for 2021)
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1388 New York 2006 N.Y. R.P.T Law § 425 (in effect for 2006)
This record includes materials submitted by the state contact.
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1389 New York 2007 N.Y. R.P.T Law § 425 (in effect for 2007); N.Y. R.P.T Law § 1306-b (in effect for 2007)
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
1390 New York 2008 N.Y. R.P.T Law § 425 (in effect for 2008); N.Y. R.P.T Law § 1306-b (in effect for 2008)
Exemptions from Real Property Taxation in New York State (2009) NYS Office of Real Property Service, p. B. 19
[http://www.orps.state.ny.us/ref/pubs/alpha/e.htm Accessed 11/14/2010] View Archived Source
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
1391 New York 2009 N.Y. R.P.T Law § 425 (in effect for 2009); N.Y. R.P.T Law § 1306-b (in effect for 2009)
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
1392 New York 2010 N.Y. R.P.T Law § 425 (in effect for 2010); N.Y. R.P.T Law § 1306-b (in effect for 2010)
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
1393 New York 2011 N.Y. R.P.T Law § 425 (in effect for 2011)
2010 N.Y. Laws ch. 57 Part FF § 1
Summary of Real Property Tax Legislation (2011), State Board of Real Property Tax Services [http://www.tax.ny.gov/pdf/publications/orpts/legis/legsum11.pdf Accessed 10/8/2012]

Summary of Real Property Tax Legislation (2006), State Board of Real Property Tax Services [http://www.tax.ny.gov/pdf/publications/orpts/legis/legsum06.pdf Accessed on 05/03/2010] View Archived Source

School Tax Relief (STAR) Section 4.01 - RPTL Section 425 (2011), Office of Real Property Services [http://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec425.htm Accessed on 01/05/2012] View Archived Source
1394 New York 2012 N.Y. R.P.T Law § 425 (in effect for 2012)
2011 N.Y. Laws ch. 58, Part N, § 6
1395 New York 2013 N.Y. R.P.T Law § 425 (in effect for 2013)
1396 New York 2014 N.Y. R.P.T Law § 425 (in effect for 2014)
New York State Department of Taxation and Finance (2014) STAR Eligibility
[http://www.tax.ny.gov/pit/property/star/eligibility.htm Accessed 12/19/14]
View Archived Source
1397 New York 2015 N.Y. R.P.T Law § 425 (in effect for 2015)
New York State Department of Taxation and Finance (2015) STAR Eligibility
[http://www.tax.ny.gov/pit/property/star/eligibility.htm Accessed 12/19/15]
1398 New York 2016 N.Y. R.P.T Law § 425
N.Y. Tax Law §606(eee) (in effect for 2016)
2016 N.Y. Laws ch. 60 Part A
Summary of Tax Provisions in SFY 2016-17 Budget (June 2016) p.2 [https://www.tax.ny.gov/pdf/stats/sumprovisions/Summary_of_Provisions-2016-17_FINAL.pdf Accessed December 19, 2017]. View Archived Source .
1399 New York 2017 N.Y. R.P.T Law § 425
N.Y. Tax Law §606(eee) (in effect for 2017)
2017 N.Y. Laws ch. 59 (AB 3009); 2016 N.Y. Laws ch. 60 Part A
New York State Department of Taxation and Finance, Summary of Tax Provisions in SFY 2016-17 Budget (June 2016) p.2
[https://www.tax.ny.gov/pdf/stats/sumprovisions/Summary_of_Provisions-2016-17_FINAL.pdf Accessed 12/19/17]
View Archived Source

New York State Department of Taxation and Finance, Summary of 2016 STAR Transition Legislation, (2016)

[https://www.tax.ny.gov/images/orpts/star2016-amendments-summary.pdf Accessed 09/25/2018]

View Archived Source

New York State Department of Taxation and Finance, Questions and Answers for Homeowners about the New STAR Credit Program, (2017)
[https://www.tax.ny.gov/pit/property/star/star-2016-tp-faqs.htm accessed 07/17/2018]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit Information, (2017)
[https://www.tax.ny.gov/pdf/star/rp-5310-fs.pdf accessed 07/17/2018]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit, (2017)
[https://www.tax.ny.gov/pit/property/star/default.htm accessed 07/17/2018]
View Archived Source

New York State Department of Taxation and Finance, STAR Eligibility Information, (2017)

[https://www.tax.ny.gov/pit/property/star/eligibility.htm accessed 07/17/2018]

View Archived Source
1400 New York 2018 N.Y. R.P.T Law § 425
N.Y. Tax Law §606(eee) (in effect for 2018)
New York State Department of Taxation and Finance Office of Real Property Tax Service, Application for Basic STAR Exemption for the 2019-2020 School Year RP-425-B
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp425b_fill_in.pdf Accessed 02/07/2019]
View Archived Source

New York State Department of Taxation and finance Office of Real Property Tax Service, Application for Basic STAR Exemption for the 2019-2020 School Year RP-425-E
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp425e_fill_in.pdf Accessed 02/07/2019]
View Archived Source

New York State Department of Taxation and Finance, Questions and Answers for Homeowners about the New STAR Credit Program, (2017)
[https://www.tax.ny.gov/pit/property/star/star-2016-tp-faqs.htm accessed 02/07/2019]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit Information, (2018)
[https://www.tax.ny.gov/pdf/star/rp-5310-fs.pdf accessed 02/07/2019]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit, (2017)
[https://www.tax.ny.gov/pit/property/star/default.htm accessed 02/07/2019]
View Archived Source

New York State Department of Taxation and Finance, STAR Eligibility Information
[https://www.tax.ny.gov/pit/property/star/eligibility.htm accessed 02/07/2019]
View Archived Source

To reference this webpage/table, please use the following citation:

Significant Features of the Property Tax. https://www.lincolninst.edu/research-data/data-toolkits/significant-features-property-tax/access-property-tax-database/residential-property-tax-relief-programs Lincoln Institute of Land Policy and George Washington Institute of Public Policy. (Residential Property Tax Relief Programs; accessed: 09/24/2023 02:55:47 AM)

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