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 York 2019 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1401 NY104_RR19
New York 2021 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1402 NY104_RR21
New York 2007 Middle Class STAR Program Other Age, Homeowner, Income Ceiling 1403 NY111_RR07
New York 2008 Middle Class STAR Program Other Age, Homeowner, Income Ceiling 1404 NY111_RR08
New York 2009 Middle Class STAR Program Other Age, Homeowner, Income Ceiling 1405 NY111_RR09
New York 2006 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1406 NY112_RR06
New York 2007 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1407 NY112_RR07
New York 2008 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1408 NY112_RR08
New York 2009 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1409 NY112_RR09
New York 2010 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1410 NY112_RR10
New York 2011 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1411 NY112_RR11
New York 2012 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1412 NY112_RR12
New York 2013 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1413 NY112_RR13
New York 2014 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1414 NY112_RR14
New York 2015 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1415 NY112_RR15
New York 2016 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1416 NY112_RR16
New York 2017 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse, Other Criteria 1417 NY112_RR17
New York 2018 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse, Other Criteria 1418 NY112_RR18
New York 2019 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse, Other Criteria 1419 NY112_RR19
New York 2020 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse, Other Criteria 1420 NY112_RR20
New York 2021 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse, Other Criteria 1421 NY112_RR21
New York 2017 Property Tax Relief Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1422 NY114_RR17
New York 2018 Property Tax Relief Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1423 NY114_RR18
New York 2019 Property Tax Relief Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1424 NY114_RR19
Ohio 2006 Senior and Disabled Property Tax Homestead Exemption Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1425 OH101_RR06
Ohio 2007 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 1426 OH101_RR07
Ohio 2008 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 1427 OH101_RR08
Ohio 2009 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 1428 OH101_RR09
Ohio 2010 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 1429 OH101_RR10
Ohio 2011 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 1430 OH101_RR11
Ohio 2012 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 1431 OH101_RR12
Ohio 2013 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 1432 OH101_RR13
Ohio 2014 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1433 OH101_RR14
Ohio 2015 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1434 OH101_RR15
Ohio 2016 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1435 OH101_RR16
Ohio 2017 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1436 OH101_RR17
Ohio 2018 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1437 OH101_RR18
Ohio 2019 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1438 OH101_RR19
Ohio 2020 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1439 OH101_RR20
Ohio 2021 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1440 OH101_RR21
Ohio 2019 Disabled Veteran Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 1441 OH105_RR19
Ohio 2020 Disabled Veteran Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 1442 OH105_RR20
Ohio 2021 Disabled Veteran Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 1443 OH105_RR21
Oklahoma 2006 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1444 OK101_RR06
Oklahoma 2007 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1445 OK101_RR07
Oklahoma 2008 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1446 OK101_RR08
Oklahoma 2009 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1447 OK101_RR09
Oklahoma 2010 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1448 OK101_RR10
Oklahoma 2011 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1449 OK101_RR11
Oklahoma 2012 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1450 OK101_RR12
Oklahoma 2013 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1451 OK101_RR13
Oklahoma 2014 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1452 OK101_RR14
Oklahoma 2015 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1453 OK101_RR15
Oklahoma 2016 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1454 OK101_RR16
Oklahoma 2017 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1455 OK101_RR17
Oklahoma 2018 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1456 OK101_RR18
Oklahoma 2019 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1457 OK101_RR19
Oklahoma 2020 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1458 OK101_RR20
Oklahoma 2021 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1459 OK101_RR21
Oklahoma 2006 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1460 OK105_RR06
Oklahoma 2007 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1461 OK105_RR07
Oklahoma 2008 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1462 OK105_RR08
Oklahoma 2009 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1463 OK105_RR09
Oklahoma 2010 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1464 OK105_RR10
Oklahoma 2011 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1465 OK105_RR11
Oklahoma 2012 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1466 OK105_RR12
Oklahoma 2013 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1467 OK105_RR13
Oklahoma 2014 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1468 OK105_RR14
Oklahoma 2015 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1469 OK105_RR15
Oklahoma 2016 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1470 OK105_RR16
Oklahoma 2017 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1471 OK105_RR17
Oklahoma 2018 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1472 OK105_RR18
Oklahoma 2019 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1473 OK105_RR19
Oklahoma 2020 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1474 OK105_RR20
Oklahoma 2021 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1475 OK105_RR21
Oregon 2006 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1476 OR101_RR06
Oregon 2007 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1477 OR101_RR07
Oregon 2008 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1478 OR101_RR08
Oregon 2009 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1479 OR101_RR09
Oregon 2010 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1480 OR101_RR10
Oregon 2011 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 1481 OR101_RR11
Oregon 2012 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 1482 OR101_RR12
Oregon 2013 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 1483 OR101_RR13
Oregon 2014 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 1484 OR101_RR14
Oregon 2015 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 1485 OR101_RR15
Oregon 2016 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 1486 OR101_RR16
Oregon 2017 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 1487 OR101_RR17
Oregon 2018 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 1488 OR101_RR18
Oregon 2019 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 1489 OR101_RR19
Oregon 2020 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 1490 OR101_RR20
Oregon 2021 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 1491 OR101_RR21
Pennsylvania 2006 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1492 PA102_RR06
Pennsylvania 2007 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1493 PA102_RR07
Pennsylvania 2008 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1494 PA102_RR08
Pennsylvania 2009 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1495 PA102_RR09
Pennsylvania 2010 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1496 PA102_RR10
Pennsylvania 2011 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1497 PA102_RR11
Pennsylvania 2012 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1498 PA102_RR12
Pennsylvania 2013 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1499 PA102_RR13
Pennsylvania 2014 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1500 PA102_RR14

Pages
# State Year Source
1401 New York 2019 N.Y. R.P.T Law § 425
N.Y. Tax Law §606(eee) (in effect for 2019)
2018 N.Y. Laws ch. 59 § B-1 ~ 2018 N.Y. Laws ch. 59 § B-8
2018 N.Y. Laws ch. 59 § E-7-a
NY CLS Const Art XVI, § 1
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

New York State Department of Taxation and Finance Office of Real Property Tax Service, Application for Basic STAR Exemption for the 2020-2021 School Year RP-425-B, (2019)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp425b_fill_in.pdf Accessed 12/10/2020]
View Archived Source

New York State Department of Taxation and finance Office of Real Property Tax Service, Application for Basic STAR Exemption for the 2020-2021 School Year RP-425-E, (2019)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp425e_fill_in.pdf Accessed 12/10/2020]
View Archived Source

New York State Department of Taxation and Finance, Questions and Answers for Homeowners about the New STAR Credit Program, (2019)
[https://www.tax.ny.gov/pit/property/star/star-2016-tp-faqs.htm accessed 12/10/2020]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit Information, (2019)
[https://www.tax.ny.gov/pdf/star/rp-5310-fs.pdf accessed 12/11/2020]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit, (2019)
[https://www.tax.ny.gov/pit/property/star/default.htm accessed 12/11/2020]
View Archived Source

New York State Department of Taxation and Finance, STAR Eligibility Information, (2019)
[https://www.tax.ny.gov/pit/property/star/eligibility.htm accessed 12/10/2020]
View Archived Source
1402 New York 2021 N.Y. R.P.T Law § 425
N.Y. Tax Law §606(eee) (in effect for 2021)
NY CLS Const Art XVI, § 1
New York State Department of Taxation and Finance Office of Real Property Tax Service, Application for Basic STAR Exemption for the 2021-2022 School Year RP-425-B, (2020)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp425b_fill_in.pdf Accessed 11/15/2021]
View Archived Source

New York State Department of Taxation and Finance Office of Real Property Tax Service, Application for Enhanced STAR Exemption for the 2021-2022 School Year RP-425-E, (2020)
View Archived Source

New York State Department of Taxation and Finance, Questions and Answers for Homeowners about the New STAR Credit Program, (2020)
[https://www.tax.ny.gov/pit/property/star/star-administration-faqs.htm accessed 11/15/2021]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit Information, (2020)
[https://www.tax.ny.gov/pdf/star/rp-5310-fs.pdf accessed 11/15/2021]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit, (2019)
[https://www.tax.ny.gov/pit/property/star/default.htm accessed 11/15/2021]
View Archived Source

New York State Department of Taxation and Finance, STAR Eligibility Information, (2020)
[https://www.tax.ny.gov/pit/property/star/eligibility.htm accessed 11/15/2021]
View Archived Source
1403 New York 2007 N.Y. R.P.T. Law § 1306-b (in effect for 2007)
1404 New York 2008 N.Y. R.P.T. Law § 1306-b (in effect for 2008)
1405 New York 2009 N.Y. R.P.T. Law § 1306-b (in effect for 2009)
2009 N.Y. Laws ch. 57 Part M § 1
1406 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
1407 New York 2007 N.Y. R.P.T. Law § 460 (in effect for 2007)
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
1408 New York 2008 N.Y. R.P.T. Law § 460 (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
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
1409 New York 2009 N.Y. R.P.T. Law § 460 (in effect for 2009)
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
1410 New York 2010 N.Y. R.P.T Law § 460 (in effect for 2010)
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
1411 New York 2011 N.Y. R.P.T Law § 460 (in effect for 2011)
Exemption Administration Manual Clergy (2009), Office of Real Property Services [http://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec460.htm Accessed on 01/09/2012] View Archived Source
1412 New York 2012 N.Y. R.P.T Law § 460 (in effect for 2012)
1413 New York 2013 N.Y. R.P.T Law § 460 (in effect for 2013)
1414 New York 2014 N.Y. R.P.T. Law § 460 (in effect for 2014)
1415 New York 2015 N.Y. R.P.T. Law § 460 (in effect for 2015)
1416 New York 2016 N.Y. R.P.T. Law § 460 (in effect for 2016)
1417 New York 2017 N.Y. R.P.T. Law § 460 (in effect for 2017)
New York State Department of Taxation and Finance - Office of Real Property Tax Services, RP-460 Application for Partial Tax Exemption for Real Property of Members of the Clergy, (2017)

[https://www.tax.ny.gov/pdf/current_forms/orpts/rp460_fill_in.pdf accessed 07/18/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2017/NY_Application_for_Partial_Tax_Exemption_for_Real_Property_of_Members_of_the_Clergy_New_York_State_Department_of_Taxation_and_Finance_Office_of_Real_Property_Tax_Services_2017.pdf]

New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Application Listing, (2017)

[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/clergy.htm accessed 07/18/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2017/NY_Assessors_Manual_Volume_4_Exemption_Administration_Application_Listing_Department_of_Taxation_and_Finance_2017.pdf]

New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Renewal Application Listing, (2017)

[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/renewapp.htm accessed 07/18/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2017/NY_Clergy_Assessors_Manual_Volume_4_Exemption_Administration_Renewal_Application_Listing_Department_of_Taxation_and_Finance_2017.pdf]
New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration - Overview, (2017)

[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec460.htm accessed 07/18/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2017/NY_Clergy_Assessors_Manual_Volume_4_Exemption_Administration_Department_of_Taxation_and_Finance_2017.pdf]
1418 New York 2018 N.Y. R.P.T. Law § 460 (in effect for 2018)
New York State Department of Taxation and Finance - Office of Real Property Tax Services, RP-460 Application for Partial Tax Exemption for Real Property of Members of the Clergy, (2017)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp460_fill_in.pdf accessed 07/18/2018]
View Archived Source

New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Application Listing, (2017)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/clergy.htm accessed 07/18/2018]
View Archived Source

New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Renewal Application Listing, (2017)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/renewapp.htm accessed 07/18/2018]
View Archived Source
New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration - Overview, (2017)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec460.htm accessed 07/18/2018]
View Archived Source
1419 New York 2019 N.Y. R.P.T. Law § 460 (in effect for 2019)
New York State Department of Taxation and Finance - Office of Real Property Tax Services, RP-460 Application for Partial Tax Exemption for Real Property of Members of the Clergy, (2017)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp460_fill_in.pdf accessed 12/21/2020]
View Archived Source

New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Application Listing, (2017)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/clergy.htm accessed 12/21/2020]
View Archived Source

New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Renewal Application Listing, (2017)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/renewapp.htm accessed 12/21/2020]
View Archived Source
New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration - Overview, (2017)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec460.htm accessed 07/18/2018]
View Archived Source
1420 New York 2020 N.Y. R.P.T. Law § 460 (in effect for 2020)
New York State Department of Taxation and Finance - Office of Real Property Tax Services, RP-460 Application for Partial Tax Exemption for Real Property of Members of the Clergy, (2008)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp460_fill_in.pdf accessed 11/12/2021]
View Archived Source

New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Application Listing, (2020)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/clergy.htm accessed 11/12/2021]
View Archived Source

New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Renewal Application Listing, (2020)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/renewapp.htm accessed 11/12/2021]
View Archived Source
New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration - Overview, (2020)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec460.htm accessed 11/12/2021]
1421 New York 2021 N.Y. R.P.T. Law § 460 (in effect for 2021)
New York State Department of Taxation and Finance - Office of Real Property Tax Services, RP-460 Application for Partial Tax Exemption for Real Property of Members of the Clergy, (2008)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp460_fill_in.pdf Accessed 11/15/2022]
View Archived Source

New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Application Listing, (2021)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/clergy.htm Accessed 11/15/2022]
View Archived Source

New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Renewal Application Listing, (2021)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/renewapp.htm Accessed 11/12/2021]
View Archived Source
New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration - Overview, (2020)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec460.htm Accessed 11/12/2021]
1422 New York 2017 N.Y. Tax Law §606(n-1) (in effect for 2017)
2015 N.Y. Laws ch. 20 Part C, subpart B
New York State Department of Taxation and Finance, Property Tax Relief Credit, (2017)
[https://www.tax.ny.gov/pit/property/property-tax-relief.htm Accessed 05/25/2017]
View Archived Source

New York State Department of Taxation and Finance, Property Tax Credit Lookup, (2017)
[https://www.tax.ny.gov/pit/property/credit-lookup.htm accessed 07/18/2018]
View Archived Source
1423 New York 2018 N.Y. Tax Law §606(n-1) (in effect for 2018)
New York State Department of Taxation and Finance, Property Tax Relief Credit Amounts (2019)
[https://www.tax.ny.gov/pit/property/ptrf-addinfo.htm Accessed 04/09/2019]
View Archived Source

New York State Department of Taxation and Finance, Property Tax Relief Credit, (2017)
[https://www.tax.ny.gov/pit/property/property-tax-relief.htm Accessed 02/11/2019]
View Archived Source

New York State Department of Taxation and Finance, Property Tax Credit Lookup, (2017)
[https://www.tax.ny.gov/pit/property/credit-lookup.htm accessed 02/11/2019]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2017/NY_Property_Tax_Credit_Lookup_Department_of_Taxation_and_Finance_2017.pdf
1424 New York 2019 N.Y. Tax Law §606(n-1) (in effect for 2019)
New York State Department of Taxation and Finance, Property Tax Relief Credit Amounts (2019)
[https://www.tax.ny.gov/pit/property/ptrf-addinfo.htm Accessed 12/21/2020]
View Archived Source

New York State Department of Taxation and Finance, Property Tax Relief Credit, (2017)
[https://www.tax.ny.gov/pit/property/property-tax-relief.htm Accessed 12/21/2020]
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New York State Department of Taxation and Finance, Property Tax Credit Lookup, (2017)
[https://www.tax.ny.gov/pit/property/credit-lookup.htm accessed 12/21/2020]
View Archived Source
1425 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
1426 Ohio 2007 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2007)
Laws of 2007, HB 119, 2007 Regular Session.
Ohio Homestead Exemption Application (2009)
[http://www.tax.ohio.gov/divisions/communications/homestead_exemption_information.stm Accessed on 11/8/10]
View Archived Source
1427 Ohio 2008 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2008)
Ohio Homestead Exemption Application (2009)
[http://www.tax.ohio.gov/divisions/communications/homestead_exemption_information.stm Accessed on 11/8/10]
View Archived Source
1428 Ohio 2009 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2009)
Ohio Homestead Exemption Application (2009)
[http://www.tax.ohio.gov/divisions/communications/homestead_exemption_information.stm Accessed on 11/8/10]
View Archived Source
1429 Ohio 2010 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2010)
Ohio Department of Taxation Annual Report (2010), p. 102
[http://tax.ohio.gov/divisions/communications/publications/annual_reports/2010_annual_report/2010%20ARentireJK.pdf Accessed on 01/09/2012]
View Archived Source
1430 Ohio 2011 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2011)
Ohio Homestead Exemption Application (2009)
[http://tax.ohio.gov/documents/forms/real_property/DTE_105A.pdf Accessed 10/8/2012]
View Archived Source
1431 Ohio 2012 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2012)
1432 Ohio 2013 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2013)
1433 Ohio 2014 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2014)
2013 Ohio Laws HB 59; 2014 Ohio Laws HB 85
1434 Ohio 2015 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2015)
1435 Ohio 2016 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2016)
1436 Ohio 2017 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2017)
Ohio Department of Taxation Application for Homestead Exemption for the Elderly and Disabled [https://www.tax.ohio.gov/portals/0/forms/real_property/dte_105a.pdf Accessed 04/30/2018]
View Archived Source

Ohio Department of Taxation Certification Form for Applicants Filing With Disability Status [https://www.tax.ohio.gov/portals/0/forms/real_property/dte_105a.pdf Accessed 04/30/2018]
View Archived Source
Ohio Department of Taxation Frequently Asked Questions - Homestead Exemption for the Elderly and Disabled [https://www.tax.ohio.gov/real_property/faqs/homestead_exemption_faqs/tabid/3074/Default.aspx?QuestionID=304&AFMID=9554 Accessed 04/30/2018] View Archived Source
1437 Ohio 2018 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2018)
Ohio Department of Taxation Application for Homestead Exemption for the Elderly and Disabled, (2018)
[https://www.tax.ohio.gov/portals/0/forms/real_property/dte_105a.pdf Accessed 11/02/2018]
View Archived Source

Ohio Department of Taxation Certification Form for Applicants Filing With Disability Status, (2018)
[https://www.tax.ohio.gov/portals/0/forms/real_property/dte_105a.pdf Accessed 11/02/2018]
View Archived Source

Ohio Department of Taxation, Addendum to the Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses, (2018)
[https://www.ashlandcounty.org/auditor/forms/dte_form_105h.pdf?r=20180711 accessed 11/02/2018]
View Archived Source
Ohio Department of Taxation Frequently Asked Questions - Homestead Exemption for the Elderly and Disabled
[https://www.tax.ohio.gov/real_property/faqs/homestead_exemption_faqs/tabid/3074/Default.aspx?QuestionID=304&AFMID=9554 Accessed 04/30/2018]
View Archived Source
1438 Ohio 2019 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2019)
Ohio Department of Taxation FAQ Real Property Tax -Homestead Means Testing
[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing Accessed 10/19/2020]
View Archived Source

Ohio Department of Taxation Application for Homestead Exemption for the Elderly and Disabled, (2019)
[https://tax.ohio.gov/static/forms/real_property/dte_105a.pdf Accessed 10/19/2020]
View Archived Source


Ohio Department of Taxation Frequently Asked Questions - Homestead Exemption for the Elderly and Disabled
[https://www.tax.ohio.gov/real_property/faqs/homestead_exemption_faqs/tabid/3074/Default.aspx?QuestionID=304&AFMID=9554 Accessed 04/30/2018]
View Archived Source
1439 Ohio 2020 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2020)
Ohio Department of Taxation FAQ Real Property Tax -Homestead Means Testing
[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing Accessed 11/11/2021]
View Archived Source

Ohio Department of Taxation Application for Homestead Exemption for the Elderly and Disabled, (2021)
[https://tax.ohio.gov/static/forms/real_property/dte_105a.pdf Accessed 12/27/2021]
View Archived Source


Ohio Department of Taxation Frequently Asked Questions - Homestead Exemption for the Elderly and Disabled
[https://www.tax.ohio.gov/real_property/faqs/homestead_exemption_faqs/tabid/3074/Default.aspx?QuestionID=304&AFMID=9554 Accessed 03/03/2021]
1440 Ohio 2021 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2021)
Effective 15 January 2021, peace officers, firefighters, and first responders qualify for the exemption irrespective of their volunteer or paid positions for tax year 2020 and every tax year after that. This was enacted by 2020 Ohio Laws File No. TBH §1 (HB 17).
2020 Ohio Laws File No. TBD §1 (HB 17)

Ohio Department of Taxation FAQ Real Property Tax -Homestead Means Testing
[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing Accessed 02/24/2022]
View Archived Source

Ohio Department of Taxation Application for Homestead Exemption for the Elderly and Disabled, (2020)
[https://tax.ohio.gov/static/forms/real_property/dte_105a.pdf Accessed 02/24/2022]
View Archived Source


Ohio Department of Taxation Frequently Asked Questions - Homestead Exemption for the Elderly and Disabled
[https://www.tax.ohio.gov/real_property/faqs/homestead_exemption_faqs/tabid/3074/Default.aspx?QuestionID=304&AFMID=9554 Accessed 02/24/2022]
1441 Ohio 2019 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2019)
Ohio Department of Taxation, Application for Homestead Exemption for Disabled Veterans and Surviving Spouses, (2019)
[https://www.tax.ohio.gov/portals/0/forms/real_property/DTE_105I.pdf Accessed 11/25/2020]
View Archived Source

Ohio Department of Taxation, Certificate of Disability for the Homestead Exemption (2019)
[https://tax.ohio.gov/static/forms/real_property/dte_105e.pdf accessed 11/25/2020]
View Archived Source
Ohio Department of Taxation, Real Property Tax- Homestead Means Testing
[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing#:~:text=To%20apply%2C%20complete%20the%20application,with%20your%20local%20county%20auditor.&text=You%20will%20automatically%20receive%20the,year%2C%20if%20you%20otherwise%20qualify. accessed 11/25/2020]
View Archived Source
1442 Ohio 2020 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2020)
2020 Ohio Laws File No. TBA §1 (Amended HB 17)
Ohio Department of Taxation, Application for Homestead Exemption for Disabled Veterans and Surviving Spouses, (2020)
[https://www.tax.ohio.gov/portals/0/forms/real_property/DTE_105I.pdf Accessed 03/03/2021]
View Archived Source

Ohio Department of Taxation, Certificate of Disability for the Homestead Exemption (2019)
[https://tax.ohio.gov/static/forms/real_property/dte_105e.pdf accessed 03/03/2021]
View Archived Source
Ohio Department of Taxation, Real Property Tax- Homestead Means Testing
[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing#:~:text=To%20apply%2C%20complete%20the%20application,with%20your%20local%20county%20auditor.&text=You%20will%20automatically%20receive%20the,year%2C%20if%20you%20otherwise%20qualify. accessed 03/03/2020]
View Archived Source
1443 Ohio 2021 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2021)
2020 Ohio Laws File No. TBD §1 (Amended HB 17)
Ohio Department of Taxation, Application for Homestead Exemption for Disabled Veterans and Surviving Spouses
[https://www.tax.ohio.gov/portals/0/forms/real_property/DTE_105I.pdf Accessed 02/24/2022]
View Archived Source

Ohio Department of Taxation, Certificate of Disability for the Homestead Exemption
[https://tax.ohio.gov/static/forms/real_property/dte_105e.pdf Accessed 02/24/2022]
View Archived Source
Ohio Department of Taxation, Real Property Tax- Homestead Means Testing
[https://tax.ohio.gov/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing Accessed 02/24/2022]
View Archived Source
1444 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
1445 Oklahoma 2007 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2007)
1446 Oklahoma 2008 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2008)
1447 Oklahoma 2009 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2009)
1448 Oklahoma 2010 Okla. Stat. tit 68 §2904; tit 68 §2907 (in effect for 2010)
1449 Oklahoma 2011 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2011)
Taxpayer's Rights, Remedies and Responsibilities (2011), Oklahoma Tax Commission, p. 4-5. [http://www.tax.ok.gov/advform/TES-14.pdf Accessed 04/28/2011] View Archived Source
1450 Oklahoma 2012 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2012)
Taxpayer's Rights, Remedies and Responsibilities (2012), Oklahoma Tax Commission [http://www.tax.ok.gov/adv4.html Accessed 9/18/2013]
View Archived Source
1451 Oklahoma 2013 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2013)
1452 Oklahoma 2014 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2014)
1453 Oklahoma 2015 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2015)
1454 Oklahoma 2016 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2016)
1455 Oklahoma 2017 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2017)
Oklahoma Tax Commission Claim Form for Credit or Rebate for Property Taxes of The Elderly and Totally Disabled [https://www.ok.gov/tax/documents/538-H-17.pdf Accessed 04/23/2018] View Archived Source
1456 Oklahoma 2018 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2018)
Oklahoma Tax Commission Claim Form for Credit or Refund for Property Taxes 2019 (based on 2018 income) [https://www.ok.gov/tax/documents/538-H-18.pdf Accessed 2/11/19] View Archived Source

Oklahoma Tax Commission Claim Form for Credit or Rebate for Property Taxes of The Elderly and Totally Disabled 2018 (based on 2017 income) [https://www.ok.gov/tax/documents/538-H-17.pdf Accessed 04/23/2018] View Archived Source
1457 Oklahoma 2019 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2019)
Oklahoma Tax Commission Claim Form for Credit or Refund for Property Taxes 2019 (based on 2018 income) [https://www.ok.gov/tax/documents/538-H-18.pdf Accessed 2/11/19] View Archived Source

Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://www.ok.gov/tax/documents/TES-14.pdf Assessed 08/04/2020]
View Archived Source
1458 Oklahoma 2020 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2020)
Oklahoma Tax Commission Claim Form for Credit or Refund for Property Taxes 2020 (based on 2019 income)
[https://www.ok.gov/tax/documents/538-H-19.pdf Accessed 11/10/2021] View Archived Source

Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://www.ok.gov/tax/documents/TES-14.pdf Assessed 11/10/2021]
View Archived Source
1459 Oklahoma 2021 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2021)
Oklahoma Tax Commission Claim Form for Credit or Refund for Property Taxes 2021 (based on 2020 income)
[https://lincolnassessor.org/download/form-538-h-claim-for-credit-or-refund-of-property-tax/?wpdmdl=225&refresh=6218504e32b011645760590 Accessed 02/24/2022]
View Archived Source

Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://static1.squarespace.com/static/6036b93771a99b354a5ee6e3/t/607db283400b1d6afe02301c/1618850435968/TES-14+2021.pdf Assessed 02/24/2022]
View Archived Source
1460 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
1461 Oklahoma 2007 Okla. Stat. tit 68 §2888 (in effect for 2007); Okla. Stat. tit 68 §2893 (in effect for 2007); Okla. Stat. §68-2890.1(B) (in effect for 2007).
Okla. Const. art. X, § 8C (in effect for 2007)
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
1462 Oklahoma 2008 Okla. Stat. tit 68 §2888 (in effect for 2008); Okla. Stat. tit 68 §2893 (in effect for 2008); Okla. Stat. §68-2890.1(B) (in effect for 2008).
Okla. Const. art. X, § 8C (in effect for 2008)
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
1463 Oklahoma 2009 Okla. Stat. tit 68 §2888 (in effect for 2009); Okla. Stat. tit 68 §2893 (in effect for 2009); Okla. Stat. §68-2890.1(B) (in effect for 2009).
Okla. Const. art. X, § 8C (in effect for 2009)
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
1464 Oklahoma 2010 Okla. Stat. tit 68 §2888 (in effect for 2010); Okla. Stat. tit 68 §2893 (in effect for 2010); Okla. Stat. §68-2890.1(B) (in effect for 2010).
Okla. Const. art. X, § 8C (in effect for 2010)
Statewide Maximum Qualification Income
Amounts for Property Valuation Limitation 2010 (2009), Oklahoma Tax Commission.
[http://www.tax.ok.gov/adv4.html Accessed 05/22/12]
View Archived Source
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
1465 Oklahoma 2011 Okla. Stat. tit 68 §2888; Okla. Stat. tit 68 §2893; Okla. Stat. §68-2890.1(B) (in effect for 2011).
Okla. Const. art. X, § 8C (in effect for 2012)
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
1466 Oklahoma 2012 Okla. Stat. tit 68 §2888; Okla. Stat. tit 68 §2893; Okla. Stat. §68-2890.1(B) (in effect for 2012).
Okla. Const. art. X, § 8C (in effect for 2012)
Senior Property Valuation Freeze (2005), Oklahoma Tax Commission [http://www.tax.ok.gov/oktax/advform/SPVF05.pdf Accessed on 9/18/2013] View Archived Source
1467 Oklahoma 2013 Okla. Stat. tit 68 §2888 Okla. Stat. tit 68 §2893; Okla. Stat. §68-2890.1(B) (in effect for 2013).
Okla. Const. art. X, § 8C (in effect for 2013)
Oklahoma Tax Commission, Ad Valorem Division, 2013 Property Valuation Limitations and Manufactured Homes Pers. Prop. Exemption [http://www.tax.ok.gov/advform/2013QuaIncPropValLimitation.pdf Accessed 11/30/2013] View Archived Source
1468 Oklahoma 2014 Okla. Stat. tit 68 §2888; Okla. Stat. tit 68 §2893; Okla. Stat. §68-2890.1(B) (in effect for 2014).
Okla. Const. art. X, § 8C
Oklahoma Tax Commission, Ad Valorem Division, 2014 Property Valuation Limitations and Manufactured Homes Personal Property Exemption [ttps://www.ok.gov/tax/documents/QualifyingIncomesPPExemption2014.pdf Accessed 12/29/2015] View Archived Source
1469 Oklahoma 2015 Okla. Stat. § 68-2888; Okla. Stat. § 68-2893; Okla. Stat. § 68-2890.1(B) (in effect for 2014)
Okla. Const. art. X, § 8C
Statewide Maximum Qualification Income Amounts for Property Valuation Limitation (2015) Oklahoma Tax Commission, Ad Valorem Division [https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202015.pdf Accessed on 06/14/2016] View Archived Source
1470 Oklahoma 2016 Okla. Stat. § 68-2888; Okla. Stat. § 68-2893; Okla. Stat. § 68-2890.1(B) (in effect for 2016)
Okla. Const. art. X, § 8C
Statewide Maximum Qualification Income Amounts for Property Valuation Limitation (2016) Oklahoma Tax Commission, Ad Valorem Division [https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202016.pdf Accessed on 06/14/2016] View Archived Source
1471 Oklahoma 2017 Okla. Stat. § 68-2888; Okla. Stat. § 68-2893; Okla. Stat. § 68-2890.1(B) (in effect for 2017)
Okla. Const. art. X, § 8C
Oklahoma Tax Commission Application for Property Valuation Limitation for Senior Citizens [https://www.ok.gov/tax/documents/994.pdf Accessed 04/25/2018] View Archived Source

Oklahoma Tax Commission Brochure for Property Tax Valuation Limitation for Seniors (2016) [https://www.ok.gov/tax/documents/SVLB.pdf Accessed 04/25/2018] View Archived Source

Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2017 [https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202017.pdf Accessed 04/25/2018] View Archived Source
1472 Oklahoma 2018 Okla. Stat. § 68-2888; Okla. Stat. § 68-2893; Okla. Stat. § 68-2890.1(B) (in effect for 2018)
Okla. Const. art. X, § 8C
Oklahoma Tax Commission Application for Property Valuation Limitation for Senior Citizens
[https://www.ok.gov/tax/documents/994.pdf Accessed 10/25/2018]
View Archived Source

Oklahoma Tax Commission Brochure for Property Tax Valuation Limitation for Seniors (2016)
[https://www.ok.gov/tax/documents/SVLB.pdf Accessed 10/25/2018]
View Archived Source

Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2018
[https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202018.pdf Accessed 10/25/2018]
View Archived Source
1473 Oklahoma 2019 Okla. Stat. § 68-2888;
Okla. Stat. § 68-2893;
Okla. Stat. § 68-2890.1(B) (in effect for 2019)
Okla. Const. art. X, § 8C
Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://www.ok.gov/tax/documents/TES-14.pdf Assessed 08/04/2020]
View Archived Source

Oklahoma Tax Commission Brochure for Property Tax Valuation Limitation for Seniors (2020)
[https://www.ok.gov/tax/documents/SVLB.pdf Accessed 08/05/2020]
View Archived Source

Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2019
[https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202019.pdf Accessed 08/05/2020]
View Archived Source
1474 Oklahoma 2020 Okla. Stat. § 68-2888;
Okla. Stat. § 68-2890.1(B);
Okla. Stat. § 68-2893(in effect for 2020)
Okla. Const. art. X, § 8C
Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/ad-valorem/TES-14.pdf Assessed 11/11/2021]
View Archived Source

Oklahoma Tax Commission Brochure for Property Tax Valuation Limitation for Seniors (2020)
[https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/ad-valorem/SVLB.pdf Accessed 11/11/2021]
View Archived Source

Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2020
[https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202020.pdf Accessed 02/27/2021]
View Archived Source
1475 Oklahoma 2021 Okla. Stat. § 68-2888;
Okla. Stat. § 68-2890.1(B);
Okla. Stat. § 68-2893 (in effect for 2021)
Okla. Const. art. X, § 8C
Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://static1.squarespace.com/static/6036b93771a99b354a5ee6e3/t/607db283400b1d6afe02301c/1618850435968/TES-14+2021.pdf Assessed 02/25/2022]
View Archived Source

Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2020
[https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202020.pdf Accessed 02/27/2021]
View Archived Source
1476 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
1477 Oregon 2007 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2007); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2007)
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
1478 Oregon 2008 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2008); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2008)
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
1479 Oregon 2009 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2009); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2009)
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
1480 Oregon 2010 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2010); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2010)
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
1481 Oregon 2011 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2011); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2011)
L. 2011 c. 723 §§2-3
Public Finance: Basic Facts (2011), Legislative Revenue Office, p. E5
[http://www.leg.state.or.us/comm/lro/2011_publications_reports/2011_BasicFacts.pdf Accessed on 01/09/2012] View Archived Source Property Tax Publication (2011) Oregon [http://www.oregon.gov/dor/STATS/docs/303-405-12/property-tax-stats_303-405_2011-12.pdf Accessed 10/8/2012]

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 (2011), Oregon Department of Revenue [http://www.oregon.gov/DOR/SCD/disableddef.shtml Accessed on 01/09/2012] View Archived Source
1482 Oregon 2012 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2012); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2012)
Property Tax Publication (2012), Oregon Department of Revenue [http://web.archive.org/web/20120605122049/http://www.oregon.gov/dor/SCD/Pages/formpub.aspx Accessed on 10/15/13] View Archived Source
Property Taxes: Deferral Programs, Oregon Department of Revenue [http://www.oregon.gov/DOR/SCD/Pages/changes-impacting-deferral.aspx Accessed on 2/1/2013] View Archived Source
1483 Oregon 2013 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2013); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2013)
1484 Oregon 2014 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2014); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2014)
2014 OR. Laws ch. 41 (HB 4148)
1485 Oregon 2015 Or. Rev. Stat. § 311.666 ~ § 311.701; Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2015)
2015 Oregon Property Tax Deferral (December 2014) [http://www.oregon.gov/dor/PTD/docs/deferral-disabled-senior_490-015.pdf Accessed on 05/14/2015] View Archived Source
1486 Oregon 2016 Or. Rev. Stat. § 311.666 ~ § 311.701; Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2016)
L. 2015, c. 309, § 1
2016 Oregon Property Tax Deferral (December 2015) [https://www.oregon.gov/DOR/forms/FormsPubs/tax-deferral-application_490-014.pdf Accessed on 09/06/2016] View Archived Source
1487 Oregon 2017 Or. Rev. Stat. § 311.666 ~ § 311.701; Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2017)
Oregon Department of Revenue 2017 Property Tax Deferral Application [http://www.oregon.gov/DOR/forms/FormsPubs/tax-deferral-application_490-014.pdf Accessed 04/17/2018] View Archived Source

Oregon Department of Revenue Guide for Property Tax Deferrals for Disabled and Senior Citizens (2017) [http://www.oregon.gov/DOR/forms/FormsPubs/deferral-disabled-senior_490-015.pdf Accessed 04/17/2018] View Archived Source
Oregon Department of Revenue Deferral Program for Disabled and Senior Citizens Website [http://www.oregon.gov/DOR/programs/property/Pages/deferral.aspx Accessed 04/17/2018] View Archived Source
1488 Oregon 2018 Or. Rev. Stat. § 311.666 ~ § 311.701; Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2018)
Oregon Department of Revenue 2017 Property Tax Deferral Application
[http://www.oregon.gov/DOR/forms/FormsPubs/tax-deferral-application_490-014.pdf Accessed 04/17/2018]
View Archived Source

Oregon Department of Revenue Guide for Property Tax Deferrals for Disabled and Senior Citizens (2017)
[http://www.oregon.gov/DOR/forms/FormsPubs/deferral-disabled-senior_490-015.pdf Accessed 04/17/2018]
View Archived Source
Oregon Department of Revenue Deferral Program for Disabled and Senior Citizens Website
[http://www.oregon.gov/DOR/programs/property/Pages/deferral.aspx Accessed 04/17/2018]
View Archived Source
1489 Oregon 2019 Or. Rev. Stat. § 311.666 ~ § 311.701;
Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2019)
Oregon Department of Revenue Property Tax Deferrals for Disabled and Senior Citizens (2019)
[https://www.co.curry.or.us/Property%20Tax%20Deferral.pdf Accessed 11/12/2020]
View Archived Source
Oregon Department of Revenue
[https://www.oregon.gov/dor/Pages/index.aspx]
1490 Oregon 2020 Or. Rev. Stat. § 311.666 ~ § 311.701;
Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2020)
Oregon Department of Revenue Property Tax Deferrals for Disabled and Senior Citizens (2019)
[https://www.co.curry.or.us/Property%20Tax%20Deferral.pdf Accessed 11/10/2021]
View Archived Source
Oregon Department of Revenue
[https://www.oregon.gov/dor/Pages/index.aspx]
1491 Oregon 2021 Or. Rev. Stat. § 311.666 ~ § 311.701;
Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2021)
Oregon Department of Revenue Property Tax Deferrals for Disabled and Senior Citizens (2019)
[https://www.co.curry.or.us/Property%20Tax%20Deferral.pdf Accessed 11/10/2021]
View Archived Source
Oregon Department of Revenue
[https://www.oregon.gov/dor/Pages/index.aspx]
1492 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
1493 Pennsylvania 2007 53 P.S. § 6926.1303 ~ 53 P.S. § 6926.1304 (in effect for 2007)
Property Tax/Rent Rebate Program 2008 Report (2010) 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
1494 Pennsylvania 2008 53 P.S. § 6926.1303 ~ 53 P.S. § 6926.1304 (in effect for 2008)
Property Tax/Rent Rebate Program 2008 Report (2010) 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
1495 Pennsylvania 2009 53 P.S. § 6926.1303 ~ 53 P.S. § 6926.1304 (in effect for 2009)
Property Tax/Rent Rebate Program 2009 Statistical Report (2011) PA Department of Revenue, p. 14. [http://www.portal.state.pa.us/portal/server.pt/community/reports_and_statistics/17303/property_tax_rent_rebate_program_reports/602461 Accessed 01/10/2012] View Archived Source
1496 Pennsylvania 2010 53 P.S. § 6926.1303 ~ 53 P.S. § 6926.1304 (in effect for 2010)
2011 Report to the Pennsylvania General Assembly on the PTRR Program (2011) [http://www.portal.state.pa.us/portal/server.pt/community/reports_and_statistics/17303/property_tax_rent_rebate_program_reports/602461 Accessed 02/16/2012] View Archived Source
1497 Pennsylvania 2011 53 P.S. § 6926.1303 ~ 53 P.S. § 6926.1304 (in effect for 2011)
2012 Report to the Pennsylvania General Assembly on the PTRR Program (2012)[http://www.portal.state.pa.us/portal/server.pt/community/reports_and_statistics/17303/property_tax_rent_rebate_program_reports/602461 Accessed 01/10/2012]
1498 Pennsylvania 2012 L. 2006 Act 1, Taxpayer Relief Act (in effect for 2012)
1499 Pennsylvania 2013 L. 2006 Act 1, Taxpayer Relief Act (in effect for 2013)
Pennsylvania Department of Revenue (2014) Property Tax Rent Rebate Program Brochure
[http://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/Documents/Property%20Tax-Rent%20Rebate/rev-573.pdf Accessed 12/19/2014]
View Archived Source
1500 Pennsylvania 2014 L. 2006 Act 1, Taxpayer Relief Act (in effect for 2014)
2014 Penn. Sess. Laws Act 156

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 02:57:18 AM)

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