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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Statesort descending Year Program Name Benefit Type Eligibility Criteria Footnote Sources Record ID
Hawaii 2015 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 601 HI102_RR15
Hawaii 2012 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 602 HI101_RR12
Hawaii 2015 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 603 HI101_RR15
Hawaii 2018 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 604 HI101_RR18
Hawaii 2007 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 605 HI102_RR07
Hawaii 2017 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 606 HI101_RR17
Hawaii 2015 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 607 HI107_RR15
Hawaii 2009 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 608 HI107_RR09
Hawaii 2006 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 609 HI101_RR06
Hawaii 2014 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 610 HI102_RR14
Hawaii 2013 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 611 HI101_RR13
Hawaii 2017 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 612 HI107_RR17
Hawaii 2018 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 613 HI107_RR18
Hawaii 2020 Basic and Elderly Home Exemption Exemption Age, Homeowner, Principal Residence, Other Criteria 614 HI101_RR20
Hawaii 2016 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 615 HI107_RR16
Hawaii 2012 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 616 HI102_RR12
Hawaii 2010 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 617 HI101_RR10
Hawaii 2006 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 618 HI107_RR06
Hawaii 2008 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 619 HI102_RR08
Hawaii 2022 Basic and Elderly Home Exemption Exemption Age, Homeowner, Principal Residence, Renter, Other Criteria 620 HI101_RR22
Hawaii 2013 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 621 HI102_RR13
Hawaii 2008 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 622 HI101_RR08
Hawaii 2014 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 623 HI101_RR14
Hawaii 2021 Basic and Elderly Home Exemption Exemption Age, Homeowner, Principal Residence, Other Criteria 624 HI101_RR21
Hawaii 2011 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 625 HI107_RR11
Hawaii 2012 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 626 HI107_RR12
Hawaii 2016 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 627 HI102_RR16
Hawaii 2007 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 628 HI107_RR07
Hawaii 2009 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 629 HI102_RR09
Hawaii 2019 Basic and Elderly Home Exemption Exemption Age, Homeowner, Principal Residence, Other Criteria 630 HI101_RR19
Hawaii 2011 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 631 HI101_RR11
Hawaii 2007 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 632 HI101_RR07
Hawaii 2013 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 633 HI107_RR13
Hawaii 2016 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 634 HI101_RR16
Hawaii 2009 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 635 HI101_RR09
Hawaii 2006 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 636 HI102_RR06
Hawaii 2008 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 637 HI107_RR08
Hawaii 2010 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 638 HI102_RR10
Idaho 2017 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 639 ID103_RR17
Idaho 2010 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 640 ID103_RR10
Idaho 2012 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 641 ID103_RR12
Idaho 2013 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 642 ID102_RR13
Idaho 2011 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 643 ID103_RR11
Idaho 2006 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 644 ID102_RR06
Idaho 2009 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 645 ID103_RR09
Idaho 2010 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 646 ID102_RR10
Idaho 2021 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 647 ID102_RR21
Idaho 2016 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 648 ID102_RR16
Idaho 2013 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 649 ID103_RR13
Idaho 2006 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 650 ID103_RR06
Idaho 2007 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 651 ID102_RR07
Idaho 2018 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 652 ID103_RR18
Idaho 2018 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 653 ID102_RR18
Idaho 2016 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 654 ID103_RR16
Idaho 2022 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 655 ID103_RR22
Idaho 2019 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 656 ID103_RR19
Idaho 2007 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 657 ID103_RR07
Idaho 2020 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 658 ID102_RR20
Idaho 2008 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 659 ID102_RR08
Idaho 2015 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 660 ID103_RR15
Idaho 2014 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 661 ID102_RR14
Idaho 2012 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 662 ID102_RR12
Idaho 2011 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 663 ID102_RR11
Idaho 2020 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 664 ID103_RR20
Idaho 2021 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 665 ID103_RR21
Idaho 2008 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 666 ID103_RR08
Idaho 2019 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 667 ID102_RR19
Idaho 2009 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 668 ID102_RR09
Idaho 2014 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 669 ID103_RR14
Idaho 2022 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 670 ID102_RR22
Idaho 2015 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 671 ID102_RR15
Idaho 2017 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 672 ID102_RR17
Illinois 2019 Senior Citizens Homestead Exemption Exemption Age, Homeowner, Principal Residence 673 IL108_RR19
Illinois 2010 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 674 IL102_RR10
Illinois 2008 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 675 IL106_RR08
Illinois 2022 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 676 IL106_RR22
Illinois 2015 Senior Citizens Homestead Exemption Exemption Age, Homeowner 677 IL108_RR15
Illinois 2010 Senior Citizens Homestead Exemption Exemption Age, Homeowner 678 IL108_RR10
Illinois 2007 Senior Citizens Homestead Exemption Exemption Age, Homeowner 679 IL108_RR07
Illinois 2008 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 680 IL102_RR08
Illinois 2016 Senior Citizens Homestead Exemption Exemption Age, Homeowner 681 IL108_RR16
Illinois 2014 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 682 IL102_RR14
Illinois 2015 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 683 IL106_RR15
Illinois 2020 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 684 IL106_RR20
Illinois 2013 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 685 IL106_RR13
Illinois 2008 Circuit Breaker Tax Grant for Senior Citizens and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 686 IL104_RR08
Illinois 2021 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 687 IL105_RR21
Illinois 2012 Circuit Breaker Tax Grant for Senior Citizens and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 688 IL104_RR12
Illinois 2008 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 689 IL105_RR08
Illinois 2018 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 690 IL106_RR18
Illinois 2017 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 691 IL102_RR17
Illinois 2010 Circuit Breaker Tax Grant for Senior Citizens and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 692 IL104_RR10
Illinois 2009 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 693 IL106_RR09
Illinois 2016 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 694 IL102_RR16
Illinois 2022 Senior Citizens Homestead Exemption Exemption Age, Homeowner, Principal Residence 695 IL108_RR22
Illinois 2017 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 696 IL105_RR17
Illinois 2008 Senior Citizens Homestead Exemption Exemption Age, Homeowner 697 IL108_RR08
Illinois 2022 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 698 IL105_RR22
Illinois 2009 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 699 IL102_RR09
Illinois 2014 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 700 IL106_RR14

Pages

# State Year Source
601 Hawaii 2012 Haw. Rev. Stat. § 246A-2; Haw. Rev. Stat. § 246-23; Haw. Rev. Stat. § 246-26 (in effect for 2012)
602 Hawaii 2009 Haw. Rev. Stat. § 246A-2 (in effect for 2009); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2009); County of Honolulu § 8-10.20(a) (in effect for 2009).
Exemptions (no date), City and County of Honolulu [http://www1.honolulu.gov/council/ocs/roh/rohchapter8a10.pdf Accessed 02/29/2012] View Archived Source
Understanding Your Real Property Taxes (no date), Kauai County [http://www.kauai.gov/default.aspx?tabid=103 Accessed 02/29/2012] View Archived Source
603 Hawaii 2010 Haw. Rev. Stat. § 246A-2 (in effect for 2010); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2010); County of Honolulu § 8-10.20(a) (in effect for 2010).
Exemptions (no date), City and County of Honolulu [http://www1.honolulu.gov/council/ocs/roh/rohchapter8a10.pdf Accessed 02/29/2012] View Archived Source
Understanding Your Real Property Taxes (no date), Kauai County [http://www.kauai.gov/default.aspx?tabid=103 Accessed 02/29/2012] View Archived Source
604 Hawaii 2015 Haw. Rev. Stat. § 246A-2; Haw. Rev. Stat. § 246-26(d) (in effect for 2015)
Home Exemptions Brochure (2011) County of Hawai’i Real Property Tax Division [http://www.hawaiipropertytax.com/forms/Home%20Exemptions%20Brochure.pdf Accessed on 07/29/2015] View Archived Source
Real Property Assessment Exemption Information (n.d.) City and County of Honolulu Real Property Assessment Division [https://www.realpropertyhonolulu.com/portal/rpadcms/ExemptionInformation?parent=FORMS&tree=forums&li=einfo Accessed on 07/21/2015] View Archived Source

RPA Exemption Information (n.d.) County of Kauai Department of Finance [http://www.kauai.gov/Government/Departments/Finance/RealProperty/ExemptionInformation/tabid/95/Default.aspx Accessed on 07/21/2015] View Archived Source
605 Hawaii 2014 Haw. Rev. Stat. § 246A-2;
Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1); County of Honolulu § 8-10.4(e)
Kauai County (in effect for 2014).
City and County of Honolulu Ordinance 13 (Bill 40(2013) CS2
Kauai County Department of Finance Understanding Your Property Taxes http://www.kauai.gov/Portals/0/Finance_RP/TaxReliefDocs/2015%20Understanding%20RPTaxes_12_29_2014.pdf?ver=2015-04-22-132553-867
RPA Exemption Information (n.d.) County of Kauai Department of Finance [http://www.kauai.gov/Government/Departments/Finance/RealProperty/ExemptionInformation/tabid/95/Default.aspx Accessed on 07/21/2015] View Archived Source
606 Hawaii 2011 Haw. Rev. Stat. § 246A-2 (in effect for 2011); Haw. Rev. Stat. § 246-26(d) (in effect for 2011)
Number and Amount of Exemption by Type (2011), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 02/02/2012]
607 Hawaii 2015 Haw. Rev. Stat. § 246A-2; Haw. Rev. Stat. § 246-23; Haw. Rev. Stat. § 246-26 (in effect for 2015)
Real Property Assessment Exemption Information (n.d.) City and County of Honolulu Real Property Assessment Division [https://www.realpropertyhonolulu.com/exemptions/exemption-information/ Accessed on 04/10/2017]

RPA Exemption Information (n.d.) County of Kauai Department of Finance [http://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-InformationAccessed on 04/10/2017]

Home Exemptions Brochure (2015) County of Hawai’i Real Property Tax Division [http://www.hawaiipropertytax.com/forms/Home%20Exemptions%20Brochure.pdf Accessed on 04/10/2017]

Real Property Assessment Division Tax Relief Programs Maui County [http://www.co.maui.hi.us/756/Tax-Relief-Programs Accessed 04/10/2017]

Understanding Property Taxes (n.d.) County of Maui Real Property Assessment Division [http://www.mauicounty.gov/DocumentCenter/Home/View/6331 Accessed on 04/10/2017]
608 Hawaii 2017 Honolulu: ROH Article 10 8-10.4;
Maui: Code of County §3.48.450; Hawaii: Laws §19-71; Kauai: Laws §5A-11.4 (in effect for 2017)
City and County of Honolulu Real Property Assessment Division, Real Property Assessment Exemption Information, (2017)
[https://www.realpropertyhonolulu.com/exemptions/exemption-information/ Accessed on 07/05/2018]
View Archived Source

County of Kauai Department of Finance, RPA Exemption Information, (2017)
[http://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information Accessed on 10/06/2017]
View Archived Source

County of Hawaii Real Property Tax Division, Home Exemptions Brochure, (2015)
[http://www.hawaiipropertytax.com/forms/Home%20Exemptions%20Brochure.pdf accessed 07/05/2018]
View Archived Source

Maui County Real Property Assessment Division Tax Relief Programs
[http://www.co.maui.hi.us/756/Tax-Relief-Programs Accessed10/06/2017]
View Archived Source

County of Hawaii Department of Finance Real Property Tax Division, Claim for Home Exemption, (2015)
[http://www.hawaiipropertytax.com/forms/RP%20Form%2019-71.pdf accessed 07/05/2018]
View Archived Source
609 Hawaii 2006 Haw. Rev. Stat. § 246A-2 (in effect for 2006); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2006); County of Honolulu § 8-10.20(a) (in effect for 2006).
Exemptions (no date), City and County of Honolulu [http://www1.honolulu.gov/council/ocs/roh/rohchapter8a10.pdf Accessed 02/29/2012] View Archived Source
Understanding Your Real Property Taxes (no date), Kauai County [http://www.kauai.gov/default.aspx?tabid=103 Accessed 02/29/2012] View Archived Source
610 Hawaii 2017 Haw. Rev. Stat. § 246A-2;
Kauai County (in effect for 2017).
County of Kauai Department of Finance, RPA Exemption Information, (2017)
[http://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information Accessed on 07/09/2017]

View Archived Source

County of Kauai Department of Finance, Additional Home Exemption Relating to Owner-Occupants ’ Income, (2017)
[https://www.kauai.gov/LinkClick.aspx?fileticket=cE1KWGuyo3c%3d&tabid=220&portalid=0&mid=1010 accessed 07/06/2018]
View Archived Source
611 Hawaii 2008 Haw. Rev. Stat. § 246A-2 (in effect for 2008); Haw. Rev. Stat. § 246-26(d) (in effect for 2008)
Number and Amount of Exemption by Type (2008), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 8/13/2010] View Archived Source
612 Hawaii 2020 Honolulu: ROH 8-10.4;
Maui: Code of County §3.48.450;
Hawaii: Laws §19-71;
Kauai: Laws §5A-11.4 (in effect for 2020)
Honolulu Ordinance 19-7 (Bill 3 2019)
Kauai Ordinance 1082-2020 (Bill 2803)
Maui Ord Ordinance 5108 (Bill 77)
City and County of Honolulu Real Property Assessment Division, Real Property Assessment Exemption Information
[https://www.realpropertyhonolulu.com/help-resources/faq/ Accessed on 10/28/2021]
View Archived Source

City and County of Honolulu Department of Budget Application for Homestead Exemption, (2019)
[https://www.realpropertyhonolulu.com/media/1398/bfsrpp3.pdf Accessed 10/28/2021]
View Archived Source

County of Kauai Department of Finance, RPA Exemption Information, (2018)
[https://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information#who Accessed on 10/28/2021]
View Archived Source

County of Hawaii Real Property Tax Division, Home Exemptions Brochure, (2020)
[http://www.hawaiipropertytax.com/forms/Home%20Exemption%20Program%20(Oct%202020).pdf accessed 10/28/2021]
View Archived Source

Maui County Real Property Assessment Division Tax Relief Programs
[https://www.mauicounty.gov/FAQ.aspx?TID=94#a_94 Accessed 10/28/2021]
View Archived Source
613 Hawaii 2018 Rev. Ord. of Honolulu § 8-10.4(e)(1);
Kauai County Code §5A-11.4 (d)(in effect for 2018).
County of Kauai Department of Finance, Additional Home Exemption Relating to Owner-Occupants ’ Income, (2018) [https://www.kauai.gov/LinkClick.aspx?fileticket=cE1KWGuyo3c%3d&tabid=220&portalid=0&mid=1010 accessed 11/13/2018] NEED TO UPLOAD WHEN POSSIBLE
614 Hawaii 2013 Haw. Rev. Stat. § 246A-2 (in effect for 2013); Haw. Rev. Stat. § 246-23 (in effect for 2013); Haw. Rev. Stat. § 246-26 (in effect for 2013)
615 Hawaii 2012 Haw. Rev. Stat. § 246A-2 (in effect for 2012); Haw. Rev. Stat. § 246-26(d) (in effect for 2012)
616 Hawaii 2010 Haw. Rev. Stat. § 246A-2 (in effect for 2010); Haw. Rev. Stat. § 246-23 (in effect for 2010); Haw. Rev. Stat. § 246-26 (in effect for 2010)
617 Hawaii 2006 Haw. Rev. Stat. § 246A-2 (in effect for 2006); Haw. Rev. Stat. § 246-23 (in effect for 2006); Haw. Rev. Stat. § 246-26 (in effect for 2006)
Number and Amount of Exemption by Type (2006), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 8/13/2010] View Archived Source
618 Hawaii 2014 Haw. Rev. Stat. § 246A-2; Haw. Rev. Stat. § 246-26(d) (in effect for 2014)
Home Exemptions Brochure (2011) County of Hawai’i Real Property Tax Division [http://www.hawaiipropertytax.com/forms/Home%20Exemptions%20Brochure.pdf Accessed on 07/29/2015] View Archived Source
Real Property Assessment Exemption Information (n.d.) City and County of Honolulu Real Property Assessment Division [https://www.realpropertyhonolulu.com/portal/rpadcms/ExemptionInformation?parent=FORMS&tree=forums&li=einfo Accessed on 07/21/2015] View Archived Source

RPA Exemption Information (n.d.) County of Kauai Department of Finance [http://www.kauai.gov/Government/Departments/Finance/RealProperty/ExemptionInformation/tabid/95/Default.aspx Accessed on 07/21/2015] View Archived Source
619 Hawaii 2016 Haw. Rev. Stat. § 246A-2;
Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1); County of Honolulu § 8-10.4(e)
Kauai County (in effect for 2015).
RPA Exemption Information (n.d.) County of Kauai Department of Finance [http://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information Accessed on 10/06/2017] View Archived Source
620 Hawaii 2016 Haw. Rev. Stat. § 246A-2; Haw. Rev. Stat. § 246-26(d) (repealed 2016) Local ordinances apply.
2016 Haw. Sess. Laws c. 52 §7
Real Property Assessment Exemption Information (n.d.) City and County of Honolulu Real Property Assessment Division [https://www.realpropertyhonolulu.com/exemptions/exemption-information/ Accessed on 10/06/2017] View Archived Source

RPA Exemption Information (n.d.) County of Kauai Department of Finance [http://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information Accessed on 10/06/2017] View Archived Source

Home Exemptions Brochure (2015) County of Hawai’i Real Property Tax Division [http://www.hawaiipropertytax.com/forms/Home%20Exemptions%20Brochure.pdf Accessed on 10/06/2017] View Archived Source

Real Property Assessment Division Tax Relief Programs Maui County [http://www.co.maui.hi.us/756/Tax-Relief-Programs Accessed10/06/2017 View Archived Source
621 Hawaii 2011 Haw. Rev. Stat. § 246A-2 (in effect for 2011); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2011); County of Honolulu § 8-10.20(a) (in effect for 2011).
Exemptions (no date), City and County of Honolulu [http://www1.honolulu.gov/council/ocs/roh/rohchapter8a10.pdf Accessed 02/29/2012] View Archived Source
Understanding Your Real Property Taxes (no date), Kauai County [http://www.kauai.gov/default.aspx?tabid=103 Accessed 02/29/2012] View Archived Source
622 Hawaii 2007 Haw. Rev. Stat. § 246A-2 (in effect for 2007); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2007); County of Honolulu § 8-10.20(a) (in effect for 2007).
Exemptions (no date), City and County of Honolulu [http://www1.honolulu.gov/council/ocs/roh/rohchapter8a10.pdf Accessed 02/29/2012] View Archived Source
Understanding Your Real Property Taxes (no date), Kauai County [http://www.kauai.gov/default.aspx?tabid=103 Accessed 02/29/2012] View Archived Source
623 Hawaii 2009 Haw. Rev. Stat. § 246A-2 (in effect for 2009); Haw. Rev. Stat. § 246-26(d) (in effect for 2009)
Number and Amount of Exemption by Type (2009), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 02/02/2012]
624 Hawaii 2013 Haw. Rev. Stat. § 246A-2 (in effect for 2013); Haw. Rev. Stat. § 246-26(d) (in effect for 2013)
625 Hawaii 2012 Haw. Rev. Stat. § 246A-2 (in effect for 2012); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2012); County of Honolulu § 8-10.20(a) (in effect for 2012).
Exemptions (no date), City and County of Honolulu [http://www1.honolulu.gov/council/ocs/roh/rohchapter8a10.pdf Accessed 10/02/2013] View Archived Source
626 Hawaii 2021 Honolulu: ROH 8-10.3~ 8-10.4;
Maui: Code of County §3.48.450;
Hawaii: Laws §19-71;
Kauai: Laws §5A-11.4 (in effect for 2021)
City and County of Honolulu Real Property Assessment Division, Real Property Assessment Exemption Information
[https://www.realpropertyhonolulu.com/help-resources/faq/ Accessed on 01/14/2022]
View Archived Source

City and County of Honolulu Department of Budget Application for Homestead Exemption, (2019)
[https://www.realpropertyhonolulu.com/media/1398/bfsrpp3.pdf Accessed 01/14/2022]
View Archived Source

County of Kauai Department of Finance, RPA Exemption Information, (2018)
[https://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information#who Accessed on 01/14/2022]
View Archived Source

County of Hawaii Real Property Tax Division, Home Exemptions Brochure, (2020)
[http://www.hawaiipropertytax.com/forms/Home%20Exemption%20Program%20(Oct%202020).pdf Accessed 01/14/2022]
View Archived Source

Maui County Real Property Assessment Division Tax Relief Programs
[https://www.mauicounty.gov/FAQ.aspx?TID=94#a_94 Accessed 01/14/2022]
View Archived Source
627 Hawaii 2022 Honolulu: ROH 8-10.3~8-10.4;
Maui: Code of County §3.48.450;
Hawaii: Laws §19-71;
Kauai: Laws §5A-11.4 (in effect for 2022)
City and County of Honolulu Real Property Assessment Division, Real Property Assessment Exemption Information FAQ
[https://www.realpropertyhonolulu.com/faq/ Accessed on 05/17/2023]
View Archived Source

City and County of Honolulu Real Property Assessment Division, Real Property Assessment Exemption Brochure
[https://www.realpropertyhonolulu.com/media/1801/rpad-brochure-85-x11-rev-2021-09-24.pdf Accessed 05/17/2023]
View Archived Source

City and County of Honolulu Department of Budget Application for Homestead Exemption
[https://www.realpropertyhonolulu.com/media/1398/bfsrpp3.pdf Accessed 05/17/2023]
View Archived Source

County of Kauai Department of Finance, RPA Exemption Information, (2018)
[https://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information#who Accessed on 01/14/2022]
View Archived Source

County of Hawaii Real Property Tax Division, Home Exemptions Brochure, (2020)
[http://www.hawaiipropertytax.com/forms/Home%20Exemption%20Program%20(Oct%202020).pdf Accessed 01/14/2022]
View Archived Source

Maui County Real Property Assessment Division Tax Relief Programs
[https://www.mauicounty.gov/FAQ.aspx?TID=94#a_94 Accessed 01/14/2022]
View Archived Source
628 Hawaii 2008 Haw. Rev. Stat. § 246A-2 (in effect for 2008); Haw. Rev. Stat. § 246-23 (in effect for 2008); Haw. Rev. Stat. § 246-26 (in effect for 2008)
Number and Amount of Exemption by Type (2008), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 8/13/2010] View Archived Source
629 Hawaii 2014 Haw. Rev. Stat. § 246A-2; Haw. Rev. Stat. § 246-23; Haw. Rev. Stat. § 246-26 (in effect for 2014)
Home Exemptions Brochure (2011) County of Hawai’i Real Property Tax Division [http://www.hawaiipropertytax.com/forms/Home%20Exemptions%20Brochure.pdf Accessed on 07/29/2015] View Archived Source

Understanding Property Taxes (n.d.) County of Maui Real Property Assessment Division [http://www.mauicounty.gov/DocumentCenter/Home/View/6331 Accessed on 07/21/2015] View Archived Source
Real Property Assessment Exemption Information (n.d.) City and County of Honolulu Real Property Assessment Division [https://www.realpropertyhonolulu.com/portal/rpadcms/ExemptionInformation?parent=FORMS&tree=forums&li=einfo Accessed on 07/21/2015] View Archived Source

RPA Exemption Information (n.d.) County of Kauai Department of Finance [http://www.kauai.gov/Government/Departments/Finance/RealProperty/ExemptionInformation/tabid/95/Default.aspx Accessed on 07/21/2015] View Archived Source
630 Hawaii 2019 Honolulu: ROH 8-10.4;
Maui: Code of County §3.48.450;
Hawaii: Laws §19-71;
Kauai: Laws §5A-11.4 (in effect for 2019)
City and County of Honolulu Real Property Assessment Division, Real Property Assessment Exemption Information
[https://www.realpropertyhonolulu.com/exemptions/exemption-information/ Accessed on 07/06/2017]
View Archived Source

City and County of Honolulu Department of Budget Application for Homestead Exemption, (2019)
[https://www.realpropertyhonolulu.com/media/1398/bfsrpp3.pdf Accessed 11/19/2020]
View Archived Source

County of Kauai Department of Finance, RPA Exemption Information, (2018)
[https://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information#who Accessed on 10/22/2020]
View Archived Source

County of Hawaii Real Property Tax Division, Home Exemptions Brochure, (2015)
[http://www.hawaiipropertytax.com/forms/Home%20Exemptions%20Brochure.pdf accessed 10/22/2020]
View Archived Source

Maui County Real Property Assessment Division Tax Relief Programs
[https://www.mauicounty.gov/FAQ.aspx?TID=94#a_94 Accessed10/22/2020]
View Archived Source
631 Hawaii 2008 Haw. Rev. Stat. § 246A-2 (in effect for 2008); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2008); County of Honolulu § 8-10.20(a) (in effect for 2008).
Exemptions (no date), City and County of Honolulu [http://www1.honolulu.gov/council/ocs/roh/rohchapter8a10.pdf Accessed 02/29/2012] View Archived Source
Understanding Your Real Property Taxes (no date), Kauai County [http://www.kauai.gov/default.aspx?tabid=103 Accessed 02/29/2012] View Archived Source
632 Hawaii 2010 Haw. Rev. Stat. § 246A-2 (in effect for 2010); Haw. Rev. Stat. § 246-26(d) (in effect for 2010)
Number and Amount of Exemption by Type (2010), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 02/02/2012]
633 Hawaii 2013 Haw. Rev. Stat. § 246A-2 (in effect for 2013); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2013); County of Honolulu § 8-10.20(a) (in effect for 2013).
City and County of Honolulu Ordinance 13 (Bill 40(2013) CS2
Understanding Your Real Property Taxes (no date), Kauai County [http://www.kauai.gov/default.aspx?tabid=103 Accessed 10/02/2013] View Archived Source
634 Hawaii 2007 Haw. Rev. Stat. § 246A-2 (in effect for 2007); Haw. Rev. Stat. § 246-23 (in effect for 2007); Haw. Rev. Stat. § 246-26 (in effect for 2007)
Number and Amount of Exemption by Type (2007), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 8/13/2010] View Archived Source
635 Hawaii 2016 Honolulu: ROH 8-10.4;
Maui: Code of County §3.48.450; Hawaii: Laws §19-71; Kauai: Laws §5A-11.4 ( in effect for 2016)
2016 Haw. Sess. Laws Act 52
Real Property Assessment Exemption Information (n.d.) City and County of Honolulu Real Property Assessment Division[https://www.realpropertyhonolulu.com/exemptions/exemption-information/ Accessed on 10/06/2017] View Archived Source

RPA Exemption Information (n.d.) County of Kauai Department of Finance [http://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information Accessed on 10/06/2017] View Archived Source

Home Exemptions Brochure (2015) County of Hawai’i Real Property Tax Division [http://www.hawaiipropertytax.com/forms/Home%20Exemptions%20Brochure.pdf Accessed on 10/06/2017] View Archived Source

Real Property Assessment Division Tax Relief Programs Maui County [http://www.co.maui.hi.us/756/Tax-Relief-Programs Accessed 10/06/2017] View Archived Source
636 Hawaii 2009 Haw. Rev. Stat. § 246A-2 (in effect for 2009); Haw. Rev. Stat. § 246-23 (in effect for 2009); Haw. Rev. Stat. § 246-26 (in effect for 2009)
Number and Amount of Exemption by Type (2009), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 02/02/2012]
637 Hawaii 2011 Haw. Rev. Stat. § 246A-2 (in effect for 2011); Haw. Rev. Stat. § 246-23 (in effect for 2011); Haw. Rev. Stat. § 246-26 (in effect for 2011)
Number and Amount of Exemption by Type (2011), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 02/02/2012] View Archived Source
638 Hawaii 2006 Haw. Rev. Stat. § 246A-2 (in effect for 2006); Haw. Rev. Stat. § 246-26(d) (in effect for 2006)
Number and Amount of Exemption by Type (2006), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 8/13/2010] View Archived Source
639 Idaho 2010 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2010)
2010 Property Tax Deferral Program (2009) Idaho State Tax Commission [http://tax.idaho.gov/i-1053.cfm Accessed 10/12/2010]
View Archived Source
640 Idaho 2017 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2017)
641 Idaho 2013 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2013)
2013 Idaho Sess. Laws ch.22
642 Idaho 2011 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2011)
Circuit Breaker Statistics (2011) Idaho State Tax Commission
[tax.idaho.gov/pubs/EPB00089_12-31-2011.pdf Accessed 10/8/2012]

Circuit Breaker Statistics (2010) Idaho State Tax Commission [http://tax.idaho.gov/s-results-pub.cfm?subptkey=policy Accessed 04/10/2011]
View Archived Source
643 Idaho 2021 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2021)
2021 Idaho Sess. Laws p. 238 (HB309)
Idaho Tax Commission Deferral
[https://tax.idaho.gov/pubs/EBR00067_07-01-2021.pdf Accessed 10/04/2021]
View Archived Source
644 Idaho 2006 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2006)
Personal Communication with an Idaho State Tax Commission employee, 17 September 2007
645 Idaho 2010 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2010)
Circuit Breaker Statistics (2010) Idaho State Tax Commission [http://tax.idaho.gov/s-results-pub.cfm?subptkey=policy Accessed 04/10/2011]
View Archived Source
646 Idaho 2012 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2012)
Circuit Breaker Statistics (2012) Idaho State Tax Commission [http://tax.idaho.gov/reports/EPB00089_02-15-2013.pdf Accessed 10/17/13]
View Archived Source
647 Idaho 2009 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2009)
Circuit Breaker Statistics (2009) Idaho State Tax Commission [http://tax.idaho.gov/s-results-pub.cfm?subptkey=policy Accessed 04/10/2011]
View Archived Source
648 Idaho 2018 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2018)
2019 Property Tax Deferral Application (based on 2018 income)
[https://tax.idaho.gov/pubs/EBR00067_09-10-2018.pdf Accessed 2/7/19]
View Archived Source

2018 Property Tax Deferral Application (based on 2017 income)
[https://tax.idaho.gov/forms/EFO00023_01-01-2018.pdf accessed 06/26/2018]
View Archived Source

2018 Idaho State Tax Commission Property Tax Deferral (based on 2017 income) Program Brochure [https://tax.idaho.gov/pubs/EBR00067_10-25-2017.pdf Accessed 09/24/2018] View Archived Source

2018 Idaho State Tax Commission Property Tax Deferral Website [https://tax.idaho.gov/i-1053.cfm Accessed 09/24/2018] View Archived Source
649 Idaho 2016 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2016)
2016 Property Tax Deferral Program (2015) Idaho Tax Commission [http://tax.idaho.gov/i-1053.cfm Accessed on 09/18/2017] View Archived Source
Ada County Property Tax Reduction/Deferral (2016) [https://adacounty.id.gov/Home/ArticleID/1754/Property-Tax-Reduction-Deferral-Programs Accessed on 09/18/17] View Archived Source
650 Idaho 2013 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2013)
Circuit Breaker Statistics (2014) Idaho State Tax Commission [http://tax.idaho.gov/reports/EPB00089_01-31-2014.pdf Accessed 09/26/2014]
View Archived Source
651 Idaho 2018 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2018)
2019 Property Tax Reduction Income Brackets (2018) Idaho State Tax Commission [https://tax.idaho.gov/pubs/EPB00168_09-10-2018.pdf Accessed 09/24/2018] View Archived Source

2019 Idaho Tax Commission Property Tax Reduction (Circuit Breaker) Information Sheet (2018) [https://tax.idaho.gov/pubs/EBR00135_09-10-2018.pdf Accessed 09/24/2018] View Archived Source

2018 Property tax Reduction Income Brackets (2017) Idaho State Tax Commission [https://tax.idaho.gov/pubs/EPB00168_10-02-2017.pdf Accessed 03/05/2018]
View Archived Source

2018 Idaho Tax Commission Property Tax Reduction (Circuit Breaker) Information Sheet (Oct 2017) [https://tax.idaho.gov/pubs/EBR00135_10-24-2017.pdf Accessed 08/28/2018] View Archived Source

Idaho Tax Commission Application for Property Tax Reduction for 2018 [https://tax.idaho.gov/forms/EFO00002_01-01-2018.pdf Accessed 08/28/2018] View Archived Source
Idaho State Tax Commission Property Tax Reduction Website [https://tax.idaho.gov/i-1052.cfm Accessed 09/24/2018] View Archived Source
652 Idaho 2006 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2006)
Circuit Breaker Statistics (2010) Idaho State Tax Commission [http://tax.idaho.gov/s-results-pub.cfm?subptkey=policy Accessed 04/10/2011]
View Archived Source
653 Idaho 2007 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2007)
654 Idaho 2020 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2020)
Idaho Tax Commission 2020 Property Tax Deferral Program
[https://tax.idaho.gov/i-1052.cfm Accessed 10/04/2021]
View Archived Source

2018 Idaho State Tax Commission Property Tax Deferral Website
[https://tax.idaho.gov/i-1053.cfm Accessed 12/30/2021]
655 Idaho 2014 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2014)
2014 Property Tax Deferral Program (2013) Idaho Tax Commission [https://web.archive.org/web/20140915133729/http://tax.idaho.gov/pubs/EBR00067_09-24-2013.pdf Accessed on 06/10/2015] View Archived Source
656 Idaho 2016 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2016)
2015 Idaho Sess. Laws Ch. 224
2016 Property tax Reduction Income Brackets (2015) Idaho State Tax Commission [http://tax.idaho.gov/i-1052.cfm Accessed 05/18/2016]
View Archived Source
657 Idaho 2015 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2015)
2015 Property tax Reduction Income Brackets (2014) Idaho State Tax Commission [http://tax.idaho.gov/pubs/EPB00168_09-01-2014.pdf Accessed 09/26/2014]
View Archived Source
658 Idaho 2022 Idaho Code Ann. § 63-602G;
Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2022)
Idaho Tax Commission, Idaho Property Tax Reduction Statistics 2022
[https://tax.idaho.gov/wp-content/uploads/reports/EPB00089/EPB00089_03-14-2023.pdf Accessed 07/21/2023]
View Archived Source
Idaho State Tax Commission Property Tax Reduction Website
[https://tax.idaho.gov/i-1052.cfm Accessed 07/21/2023]
View Archived Source
659 Idaho 2007 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2007)
Circuit Breaker Statistics (2010) Idaho State Tax Commission [http://tax.idaho.gov/s-results-pub.cfm?subptkey=policy Accessed 04/10/2011]
View Archived Source
660 Idaho 2019 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2019)
2019 Property Tax Reduction Income Brackets (2018) Idaho State Tax Commission [https://tax.idaho.gov/pubs/EPB00168_09-10-2018.pdf Accessed 09/24/2018] View Archived Source

2019 Idaho Tax Commission Property Tax Reduction (Circuit Breaker) Information Sheet (2018) [https://tax.idaho.gov/pubs/EBR00135_09-10-2018.pdf Accessed 09/24/2018] View Archived Source

Idaho State Tax Commission Property Tax Reduction Website [https://tax.idaho.gov/i-1052.cfm Accessed 09/24/2018] View Archived Source
661 Idaho 2008 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2008)
Idaho, regular session HB544, L.2008 c.214 §1
662 Idaho 2022 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2022)
Idaho Tax Commission, Property Tax Deferral Program (2022)
[https://tax.idaho.gov/wp-content/uploads/pubs/EBR00067/EBR00067_11-29-2021.pdf Accessed 02/22/2023]
View Archived Source
Idaho State Tax Commission, Property Tax Deferral
[https://tax.idaho.gov/taxes/property/homeowners/deferral/ Accessed 02/22/2023]
View Archived Source
663 Idaho 2017 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2017)
2017 Property Tax Deferral Program (2016) Idaho Tax Commission [http://tax.idaho.gov/i-1053.cfm Accessed on 09/18/2017]

View Archived Source

Property Tax Deferral Application [https://tax.idaho.gov/forms/EFO00023_01-01-2018.pdf accessed 06/26/2018]

View Archived Source
664 Idaho 2019 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2019)
2019 Property Tax Deferral Application (based on 2018 income)
[https://tax.idaho.gov/pubs/EBR00067_09-10-2018.pdf Accessed 02/07/19]
View Archived Source
665 Idaho 2015 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2015)
2015 Property Tax Deferral Program (2014) Idaho Tax Commission [http://tax.idaho.gov/pubs/EBR00067_12-02-2014.pdf Accessed on 06/10/2015] View Archived Source
666 Idaho 2021 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2021)
2020 Property Tax Reduction Income Brackets (filing in 2021) Idaho State Tax Commission
[https://tax.idaho.gov/pubs/EPB00168_06-30-2021.pdf Accessed 09/12/2022]
View Archived Source
Idaho State Tax Commission Property Tax Reduction Website
[https://tax.idaho.gov/i-1052.cfm Accessed 05/07/2022]
667 Idaho 2011 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2011)
2011 Property Tax Deferral Program (2010) Idaho State Tax Commission [http://tax.idaho.gov/pubs/EBR00067_11-16-2010.pdf Accessed 01/19/2012] View Archived Source
668 Idaho 2012 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2012)
2012 Idaho State Tax Commission (no date) [http://tax.idaho.gov/search-formspublications.cfm?ch=home&t=pt Accessed 09/18/2013]
View Archived Source
669 Idaho 2014 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2014)
2014 Property tax Reduction Income Brackets (2013) Idaho State Tax Commission [https://adacounty.id.gov/Portals/0/ASR/Doc/14_Property%20Tax%20Reduction%20Income%20Brackets.pdf Accessed on 09/26/2014]
View Archived Source
670 Idaho 2008 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2008)
Circuit Breaker Statistics (2010) Idaho State Tax Commission [http://tax.idaho.gov/s-results-pub.cfm?subptkey=policy
Accessed 04/10/2011]
View Archived Source
671 Idaho 2020 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2020)
2020 Idaho Sess. Laws p.65 § 2

2020 Property Tax Reduction Income Brackets (2019) Idaho State Tax Commission
[https://tax.idaho.gov/pubs/EPB00168_11-25-2019.pdf Accessed 02/20/2020]
View Archived Source


Idaho State Tax Commission Property Tax Reduction Website
[https://tax.idaho.gov/i-1052.cfm Accessed 11/18/2021]
View Archived Source
672 Idaho 2009 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2009)
673 Illinois 2013 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2013)
674 Illinois 2008 Illinois Department of Revenue (2000), Changes to Circuit Breaker and Pharmaceutical Assistance Programs [http://www.revenue.state.il.us/publications/bulletins/2001/Fy2001-16.pdf Accessed on 04/12/2010] View Archived Source
Ill. Admin. Code tit. 86, pt. 530.201 ~ 530.220 (in effect for 2008)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
675 Illinois 2020 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2020)
676 Illinois 2018 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2018)
677 Illinois 2008 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2008)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
678 Illinois 2012 320 Ill. Comp. Stat. § 25/1 ~25/13 (in effect for 2012)
Ill. Admin. Code tit. 86, pt. 530.201 ~ 530.220 (in effect for 2012)
Illinois Revenue (2013), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 9/26/2013] View Archived Source
Circuit Breaker and Illinois Cares Rx, Illinois Department of Aging (2012) [http://www.state.il.us/aging/1rx/cbrx/cbrx-main.htm Accessed 9/26/13] View Archived Source
679 Illinois 2021 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2021)
Illinois Department of Revenue, Application for Deferral of Real Estate / Special Assessment Taxes for Tax Year 2020
[https://willcountytreasurer.com/wp-content/uploads/2021/02/Senior-Deferral-Form-IL-1017-Application.pdf Accessed 05/07/2022]
View Archived Source

Illinois Department of Revenue, Publication 101 - Income Exempt from Tax (2020)
[https://www2.illinois.gov/rev/research/publications/pubs/Documents/pub-101.pdf Accessed 05/07/2022]
View Archived Source
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions
[https://www2.illinois.gov/rev/localgovernments/property/Pages/taxrelief.aspx Accessed 05/07/2022]
680 Illinois 2014 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2014)
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 05/28/2015] View Archived Source
681 Illinois 2008 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2008)
682 Illinois 2019 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2019)
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions (2019)
[https://www2.illinois.gov/rev/localgovernments/property/Pages/taxrelief.aspx Accessed 12/11/2020]
View Archived Source
683 Illinois 2015 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2015)
684 Illinois 2010 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2010)
Illinois Department of Revenue (no date), Illinois Property Tax System (p. 25)[http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
685 Illinois 2016 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2016)
686 Illinois 2022 Illinois Compiled Statutes, 65 ILCS § 75/0.01 ~ § 75/1 (in effect for 2022)
687 Illinois 2007 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2007)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
688 Illinois 2015 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2015)
689 Illinois 2008 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2008)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
690 Illinois 2010 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2010)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
691 Illinois 2013 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2013)
Illinois Revenue (2013), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 9/26/2013] View Archived Source
692 Illinois 2009 Illinois Department of Revenue (2000), Changes to Circuit Breaker and Pharmaceutical Assistance Programs [http://www.revenue.state.il.us/publications/bulletins/2001/Fy2001-16.pdf Accessed on 04/12/2010] View Archived Source
Ill. Admin. Code tit. 86, pt. 530.201 ~ 530.220 (in effect for 2009)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
693 Illinois 2017 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2017)
2017 Ill. Laws ch. 100-401; 2017 Ill. Laws ch. 100-513
Form PTAX-340, Department of Revenue [http://15wb253pgifv3qzuu9h7yren.wpengine.netdna-cdn.com/wp-content/uploads/2018/01/2018PTAX-340.pdf accessed 07/11/2018]

View Archived Source
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 09/219/2017]

View Archived Source
694 Illinois 2018 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2018)
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions (2018)
[http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 08/01/2018]
View Archived Source
695 Illinois 2009 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2009)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
696 Illinois 2016 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2016)
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 09/219/2017] View Archived Source
697 Illinois 2012 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2012)
Illinois Revenue (2013), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 9/26/2013] View Archived Source
698 Illinois 2021 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2021)
699 Illinois 2011 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2011)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 10/8/2012] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
700 Illinois 2017 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2017)
Application for Deferral of Real Estate/ Special Assessment Taxes for Tax Year 2017, Department of Revenue [https://www.cookcountytreasurer.com/pdfs/seniordeferral/IL-1017.pdf accessed 07/11/2018]

View Archived Source
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 09/19/2016]

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