Residential Property Tax Relief Programs
Tax reductions for residential property are a common means for states to ease the tax burden on homeowners and renters. Many states have multiple programs, with different levels of benefit available depending on the age, veteran status, and other characteristics of the taxpayer. The most common form of relief is a deduction from assessed value before the property tax rate is applied. Some states also provide tax reductions that are tied to income. The user may narrow the query by selecting applicant eligibility criteria, type of benefit, and whether there is an income ceiling.
Summary tables for 2018 are available for exemptions and credits, circuit breakers, deferrals, and tax freezes.
For estimates of tax savings under each exemption and credit program offered in 2012, click here.
State | Year | Program Name | Benefit Type | Eligibility Criteria | Footnote | Sources |
Record ID![]() |
---|---|---|---|---|---|---|---|
South Dakota | 2021 | Sales and Property Tax Refund for Senior and Disabled Citizens (Circuit Breaker) | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria | 1601 | SD101_RR21 | |
South Dakota | 2006 | Property Tax Deferral (Property Tax Homestead Exemption) | Deferral | Age, Homeowner, Income Ceiling, Surviving Spouse | 1602 | SD103_RR06 | |
South Dakota | 2007 | Property Tax Deferral (Property Tax Homestead Exemption) | Deferral | Age, Homeowner, Income Ceiling, Surviving Spouse | 1603 | SD103_RR07 | |
South Dakota | 2008 | Property Tax Deferral (Property Tax Homestead Exemption) | Deferral | Age, Homeowner, Income Ceiling, Surviving Spouse | 1604 | SD103_RR08 | |
South Dakota | 2009 | Property Tax Deferral (Property Tax Homestead Exemption) | Deferral | Age, Homeowner, Income Ceiling, Surviving Spouse | 1605 | SD103_RR09 | |
South Dakota | 2010 | Property Tax Deferral (Property Tax Homestead Exemption) | Deferral | Age, Homeowner, Income Ceiling, Surviving Spouse | 1606 | SD103_RR10 | |
South Dakota | 2011 | Property Tax Deferral (Property Tax Homestead Exemption) | Deferral | Age, Homeowner, Income Ceiling, Surviving Spouse | 1607 | SD103_RR11 | |
South Dakota | 2016 | Property Tax Deferral (Property Tax Homestead Exemption) | Deferral | Age, Homeowner, Income Ceiling, Surviving Spouse | 1608 | SD103_RR16 | |
South Dakota | 2017 | Property Tax Deferral (Property Tax Homestead Exemption) | Deferral | Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria | 1609 | SD103_RR17 | |
South Dakota | 2018 | Property Tax Deferral (Property Tax Homestead Exemption) | Deferral | Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria | 1610 | SD103_RR18 | |
South Dakota | 2019 | Property Tax Deferral (Property Tax Homestead Exemption) | Deferral | Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria | 1611 | SD103_RR19 | |
South Dakota | 2020 | Property Tax Deferral (Property Tax Homestead Exemption) | Deferral | Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria | 1612 | SD103_RR20 | |
South Dakota | 2021 | Property Tax Deferral (Property Tax Homestead Exemption) | Deferral | Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria | 1613 | SD103_RR21 | |
South Dakota | 2006 | Property Tax Reduction from Municipal Taxes for the Elderly and Disabled | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Surviving Spouse | 1614 | SD104_RR06 | |
South Dakota | 2007 | Property Tax Reduction from Municipal Taxes for the Elderly and Disabled | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Surviving Spouse | 1615 | SD104_RR07 | |
South Dakota | 2008 | Property Tax Reduction from Municipal Taxes for the Elderly and Disabled | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Surviving Spouse | 1616 | SD104_RR08 | |
South Dakota | 2009 | Property Tax Reduction from Municipal Taxes for the Elderly and Disabled | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Surviving Spouse | 1617 | SD104_RR09 | |
South Dakota | 2010 | Property Tax Reduction from Municipal Taxes for the Elderly and Disabled | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Surviving Spouse | 1618 | SD104_RR10 | |
South Dakota | 2011 | Property Tax Reduction from Municipal Taxes for the Elderly and Disabled | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Surviving Spouse | 1619 | SD104_RR11 | |
South Dakota | 2012 | Property Tax Reduction from Municipal Taxes for the Elderly and Disabled | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Surviving Spouse | 1620 | SD104_RR12 | |
South Dakota | 2013 | Property Tax Reduction from Municipal Taxes for the Elderly and Disabled | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Surviving Spouse | 1621 | SD104_RR13 | |
South Dakota | 2014 | Property Tax Reduction from Municipal Taxes for the Elderly and Disabled | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Surviving Spouse | 1622 | SD104_RR14 | |
South Dakota | 2015 | Property Tax Reduction from Municipal Taxes for the Elderly and Disabled | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Surviving Spouse | 1623 | SD104_RR15 | |
South Dakota | 2016 | Optional Property Tax Reduction from Municipal Taxes for the Elderly and Disabled | Other | Age, Disability, Homeowner, Income Ceiling, Surviving Spouse | 1624 | SD104_RR16 | |
South Dakota | 2017 | Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled | Other | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria | 1625 | SD104_RR17 | |
South Dakota | 2018 | Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled | Other | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria | 1626 | SD104_RR18 | |
South Dakota | 2019 | Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled | Other | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria | 1627 | SD104_RR19 | |
South Dakota | 2020 | Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled | Other | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria | 1628 | SD104_RR20 | |
South Dakota | 2021 | Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled | Other | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria | 1629 | SD104_RR21 | |
South Dakota | 2006 | Assessment Freeze for the Elderly and Disabled | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria | 1630 | SD105_RR06 | |
South Dakota | 2007 | Assessment Freeze for the Elderly and Disabled | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse, Other Criteria | 1631 | SD105_RR07 | |
South Dakota | 2008 | Assessment Freeze for the Elderly and Disabled | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse, Other Criteria | 1632 | SD105_RR08 | |
South Dakota | 2009 | Assessment Freeze for the Elderly and Disabled | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse, Other Criteria | 1633 | SD105_RR09 | |
South Dakota | 2010 | Assessment Freeze for the Elderly and Disabled | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse | 1634 | SD105_RR10 | |
South Dakota | 2011 | Assessment Freeze for the Elderly and Disabled | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse | 1635 | SD105_RR11 | |
South Dakota | 2012 | Assessment Freeze for the Elderly and Disabled | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse | 1636 | SD105_RR12 | |
South Dakota | 2013 | Assessment Freeze for the Elderly and Disabled | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse | 1637 | SD105_RR13 | |
South Dakota | 2014 | Assessment Freeze for the Elderly and Disabled | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse | 1638 | SD105_RR14 | |
South Dakota | 2015 | Assessment Freeze for the Elderly and Disabled | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse | 1639 | SD105_RR15 | |
South Dakota | 2016 | Assessment Freeze for the Elderly and Disabled | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse | 1640 | SD105_RR16 | |
South Dakota | 2017 | Assessment Freeze for the Elderly and Disabled | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse | 1641 | SD105_RR17 | |
South Dakota | 2018 | Assessment Freeze for the Elderly and Disabled | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse | 1642 | SD105_RR18 | |
South Dakota | 2019 | Assessment Freeze for the Elderly and Disabled | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse | 1643 | SD105_RR19 | |
South Dakota | 2020 | Assessment Freeze for the Elderly and Disabled | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse | 1644 | SD105_RR20 | |
South Dakota | 2021 | Assessment Freeze for the Elderly and Disabled | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria | 1645 | SD105_RR21 | |
Tennessee | 2006 | Property Tax Relief for the Elderly and Disabled with Local Option | Credit | Age, Disability, Homeowner, Income Ceiling | 1646 | TN101_RR06 | |
Tennessee | 2007 | Property Tax Relief for the Elderly and Disabled with Local Option | Credit | Age, Disability, Homeowner, Income Ceiling | 1647 | TN101_RR07 | |
Tennessee | 2008 | Property Tax Relief for the Elderly and Disabled with Local Option | Credit | Age, Disability, Homeowner, Income Ceiling | 1648 | TN101_RR08 | |
Tennessee | 2009 | Property Tax Relief for the Elderly and Disabled with Local Option | Credit | Age, Disability, Homeowner, Income Ceiling | 1649 | TN101_RR09 | |
Tennessee | 2010 | Property Tax Relief for the Elderly and Disabled with Local Option | Credit | Age, Disability, Homeowner, Income Ceiling | 1650 | TN101_RR10 | |
Tennessee | 2011 | Property Tax Relief for the Elderly and Disabled with Local Option | Credit | Age, Disability, Homeowner, Income Ceiling | 1651 | TN101_RR11 | |
Tennessee | 2012 | Property Tax Relief for the Elderly and Disabled with Local Option | Credit | Age, Disability, Homeowner, Income Ceiling | 1652 | TN101_RR12 | |
Tennessee | 2013 | Property Tax Relief for the Elderly and Disabled with Local Option | Credit | Age, Disability, Homeowner, Income Ceiling | 1653 | TN101_RR13 | |
Tennessee | 2014 | Property Tax Relief for the Elderly and Disabled with Local Option | Credit | Age, Disability, Homeowner, Income Ceiling | 1654 | TN101_RR14 | |
Tennessee | 2015 | Property Tax Relief for the Elderly and Disabled with Local Option | Credit | Age, Disability, Homeowner, Income Ceiling | 1655 | TN101_RR15 | |
Tennessee | 2016 | Property Tax Relief for the Elderly and Disabled with Local Option | Credit | Age, Disability, Homeowner, Income Ceiling | 1656 | TN101_RR16 | |
Tennessee | 2017 | Property Tax Relief for the Elderly and Disabled with Local Option | Credit | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 1657 | TN101_RR17 | |
Tennessee | 2018 | Property Tax Relief for the Elderly and Disabled with Local Option | Credit | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 1658 | TN101_RR18 | |
Tennessee | 2019 | Property Tax Relief for the Elderly and Disabled with Local Option | Credit | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 1659 | TN101_RR19 | |
Tennessee | 2020 | Property Tax Relief for the Elderly and Disabled with Local Option | Credit | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 1660 | TN101_RR20 | |
Tennessee | 2021 | Property Tax Relief for the Elderly and Disabled with Local Option | Credit | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 1661 | TN101_RR21 | |
Tennessee | 2006 | Local Option for Property Tax Deferral for Seniors or Disabled | Deferral | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 1662 | TN103_RR06 | |
Tennessee | 2007 | Local Option for Property Tax Deferral for Seniors or Disabled | Deferral | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 1663 | TN103_RR07 | |
Tennessee | 2008 | Local Option for Property Tax Deferral for Seniors or Disabled | Deferral | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 1664 | TN103_RR08 | |
Tennessee | 2009 | Local Option for Property Tax Deferral for Seniors or Disabled | Deferral | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 1665 | TN103_RR09 | |
Tennessee | 2010 | Local Option for Property Tax Deferral for Seniors or Disabled | Deferral | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 1666 | TN103_RR10 | |
Tennessee | 2011 | Local Option for Property Tax Deferral for Seniors or Disabled | Deferral | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 1667 | TN103_RR11 | |
Tennessee | 2017 | Local Option for Property Tax Deferral for Seniors or Disabled | Deferral | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 1668 | TN103_RR17 | |
Tennessee | 2018 | Local Option for Property Tax Deferral for Seniors or Disabled | Deferral | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse | 1669 | TN103_RR18 | |
Tennessee | 2019 | Local Option for Property Tax Deferral for Seniors or Disabled | Deferral | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse | 1670 | TN103_RR19 | |
Tennessee | 2020 | Local Option for Property Tax Deferral for Seniors or Disabled | Deferral | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse | 1671 | TN103_RR20 | |
Tennessee | 2021 | Local Option for Property Tax Deferral for Seniors or Disabled | Deferral | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse | 1672 | TN103_RR21 | |
Tennessee | 2007 | Local Option Property Tax Freeze Act | Other | Age, Homeowner, Income Ceiling | 1673 | TN104_RR07 | |
Tennessee | 2008 | Local Option Property Tax Freeze Act | Other | Age, Homeowner, Income Ceiling | 1674 | TN104_RR08 | |
Tennessee | 2009 | Local Option Property Tax Freeze Act | Other | Age, Homeowner, Income Ceiling | 1675 | TN104_RR09 | |
Tennessee | 2010 | Local Option Property Tax Freeze Act | Credit | Age, Homeowner, Income Ceiling | 1676 | TN104_RR10 | |
Tennessee | 2011 | Local Option Property Tax Freeze Act | Other | Age, Homeowner, Income Ceiling | 1677 | TN104_RR11 | |
Tennessee | 2012 | Local Option Property Tax Freeze Act | Other | Age, Homeowner, Income Ceiling, Principal Residence | 1678 | TN104_RR12 | |
Tennessee | 2013 | Local Option Property Tax Freeze Act | Other | Age, Homeowner, Income Ceiling, Principal Residence | 1679 | TN104_RR13 | |
Tennessee | 2014 | Local Option Property Tax Freeze Act | Other | Age, Homeowner, Income Ceiling, Principal Residence | 1680 | TN104_RR14 | |
Tennessee | 2015 | Local Option Property Tax Freeze Act | Other | Age, Homeowner, Income Ceiling, Principal Residence | 1681 | TN104_RR15 | |
Tennessee | 2016 | Local Option Property Tax Freeze Act | Other | Age, Homeowner, Income Ceiling, Principal Residence | 1682 | TN104_RR16 | |
Tennessee | 2017 | Local Option Property Tax Freeze Act | Other | Age, Homeowner, Income Ceiling, Principal Residence | 1683 | TN104_RR17 | |
Tennessee | 2018 | Local Option Property Tax Freeze Act | Assessment Freeze, Other | Age, Homeowner, Income Ceiling, Principal Residence | 1684 | TN104_RR18 | |
Tennessee | 2019 | Local Option Property Tax Freeze Act | Assessment Freeze, Other | Age, Homeowner, Income Ceiling, Principal Residence | 1685 | TN104_RR19 | |
Tennessee | 2020 | Local Option Property Tax Freeze Act | Assessment Freeze, Other | Age, Homeowner, Income Ceiling, Principal Residence | 1686 | TN104_RR20 | |
Tennessee | 2021 | Local Option Property Tax Freeze Act | Assessment Freeze, Other | Age, Homeowner, Income Ceiling, Principal Residence | 1687 | TN104_RR21 | |
Texas | 2006 | Residence Homestead Exemption with Local Options | Exemption | Age, Disability, Homeowner, Surviving Spouse | 1688 | TX101_RR06 | |
Texas | 2007 | Residence Homestead Exemption with Local Options | Exemption | Age, Disability, Homeowner, Surviving Spouse | 1689 | TX101_RR07 | |
Texas | 2008 | Residence Homestead Exemption with Local Options | Exemption | Age, Disability, Homeowner, Surviving Spouse | 1690 | TX101_RR08 | |
Texas | 2009 | Residence Homestead Exemption with Local Options | Exemption | Age, Disability, Homeowner, Surviving Spouse | 1691 | TX101_RR09 | |
Texas | 2010 | Residence Homestead Exemption with Local Options | Exemption | Age, Disability, Homeowner, Surviving Spouse | 1692 | TX101_RR10 | |
Texas | 2011 | Residence Homestead Exemption with Local Options | Exemption | Age, Disability, Homeowner, Surviving Spouse | 1693 | TX101_RR11 | |
Texas | 2012 | Residence Homestead Exemption with Local Options | Exemption | Age, Disability, Homeowner, Surviving Spouse | 1694 | TX101_RR12 | |
Texas | 2013 | Residence Homestead Exemption with Local Options | Exemption | Age, Disability, Homeowner, Surviving Spouse | 1695 | TX101_RR13 | |
Texas | 2014 | Residence Homestead Exemption with Local Options | Exemption | Age, Disability, Homeowner, Surviving Spouse | 1696 | TX101_RR14 | |
Texas | 2015 | Residence Homestead Exemption with Local Options | Exemption | Age, Disability, Homeowner, Surviving Spouse | 1697 | TX101_RR15 | |
Texas | 2016 | Residence Homestead Exemption with Local Options | Exemption | Age, Disability, Homeowner, Surviving Spouse | 1698 | TX101_RR16 | |
Texas | 2017 | Residence Homestead Exemption with Local Options | Exemption | Age, Disability, Homeowner, Surviving Spouse | 1699 | TX101_RR17 | |
Texas | 2018 | Residence Homestead Exemption with Local Options | Exemption | Age, Disability, Homeowner, Principal Residence, Surviving Spouse | 1700 | TX101_RR18 |
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