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.

Select All
Select All
Select All
Select All
Select All
State Yearsort descending Program Name Benefit Type Eligibility Criteria Footnote Sources Record ID
Connecticut 2006 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 101 CT112_RR06
North Dakota 2006 Homestead Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 102 ND101_RR06
District of Columbia 2006 Elderly, Blind, or Disabled Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 103 DC109_RR06
Arkansas 2006 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 104 AR103_RR06
Colorado 2006 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 105 CO101_RR06
Oregon 2006 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 106 OR101_RR06
Maine 2006 Deferred Collection of Homestead Property Taxes Deferral Age, Homeowner, Income Ceiling 107 ME108_RR06
Illinois 2006 Senior Citizens Homestead Exemption Exemption Age, Homeowner 108 IL108_RR06
New Jersey 2006 Fair Rebate for Seniors Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 109 NJ101_RR06
West Virginia 2006 Tax Relief for Elderly Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 110 WV103_RR06
Washington 2006 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 111 WA104_RR06
Minnesota 2006 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Other Criteria 112 MN104_RR06
Alaska 2006 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 113 AK103_RR06
Connecticut 2006 Exemption and Additional Exemption for Disabled Veterans Exemption Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 114 CT105_RR06
Hawaii 2006 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 115 HI102_RR06
Kentucky 2006 Elderly Homestead Exemption Assessment Freeze Age, Disability, Principal Residence 116 KY101_RR06
Rhode Island 2006 Local Deferrals Deferral Age, Disability, Income Ceiling, Other Criteria 117 RI105_RR06
Missouri 2006 Homestead Preservation Credit Credit Age, Disability, Homeowner, Income Ceiling 118 MO102_RR06
Rhode Island 2007 Local Assessment Freezes Assessment Freeze Age, Disability, Income Ceiling, Surviving Spouse 119 RI103_RR07
Hawaii 2007 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 120 HI102_RR07
Massachusetts 2007 Credit or Exemption for Surviving Spouses, Minor Children of Deceased Parents, and Persons Over Age 70 (Clause 17s) Other Age, Homeowner, Principal Residence, Wealth Limit, Surviving Spouse, Other Criteria 121 MA101_RR07
Missouri 2007 Homestead Preservation Credit Credit Age, Disability, Homeowner, Income Ceiling 122 MO102_RR07
West Virginia 2007 Tax Relief for Elderly Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 123 WV103_RR07
Alaska 2007 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 124 AK102_RR07
New York 2007 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 125 NY102_RR07
Kansas 2007 Homestead Property Tax Refund Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Surviving Spouse, Other Criteria 126 KS102_RR07
Nebraska 2007 Homestead Exemption for Senior Citizens Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 127 NE101_RR07
Montana 2007 Elderly Homeowner/Renter Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter 128 MT104_RR07
Kentucky 2007 Elderly Homestead Exemption Assessment Freeze Age, Disability, Principal Residence 129 KY101_RR07
Pennsylvania 2007 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 130 PA102_RR07
Georgia 2007 Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling 131 GA106_RR07
West Virginia 2007 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 132 WV102_RR07
New Hampshire 2007 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 133 NH108_RR07
South Dakota 2007 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse, Other Criteria 134 SD105_RR07
New York 2007 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 135 NY104_RR07
Tennessee 2007 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 136 TN101_RR07
Arizona 2007 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 137 AZ104_RR07
Texas 2007 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 138 TX102_RR07
West Virginia 2007 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Principal Residence, Other Criteria 139 WV101_RR07
Washington 2007 Property Tax Exemption for Widow or Widowers of Veterans Exemption Age, Income Ceiling, Surviving Spouse 140 WA103_RR07
New York 2007 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 141 NY112_RR07
Massachusetts 2007 Real Estate Tax Credit for Persons Age 65 and Older Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 142 MA108_RR07
Connecticut 2007 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 143 CT112_RR07
North Dakota 2007 Homestead Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 144 ND101_RR07
District of Columbia 2007 Elderly, Blind, or Disabled Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 145 DC109_RR07
New Jersey 2007 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 146 NJ107_RR07
Oregon 2007 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 147 OR101_RR07
Maine 2007 Deferred Collection of Homestead Property Taxes Deferral Age, Homeowner, Income Ceiling 148 ME108_RR07
Illinois 2007 Senior Citizens Homestead Exemption Exemption Age, Homeowner 149 IL108_RR07
New Jersey 2007 Homestead Property Tax Credit Rebate Program Circuit Breaker Age, Homeowner, Income Ceiling, Renter 150 NJ101_RR07
Georgia 2007 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 151 GA103_RR07
Washington 2007 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 152 WA104_RR07
Minnesota 2007 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Other Criteria 153 MN104_RR07
Alaska 2007 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 154 AK103_RR07
Connecticut 2007 Exemption and Additional Exemption for Veterans Exemption Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 155 CT105_RR07
Arizona 2007 Senior Property Valuation Protection Assessment Freeze Age, Income Ceiling, Principal Residence, Other Criteria 156 AZ107_RR07
Delaware 2007 Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 157 DE103_RR07
District of Columbia 2007 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 158 DC106_RR07
Rhode Island 2007 Local Deferrals Deferral Age, Disability, Income Ceiling, Other Criteria 159 RI105_RR07
Nevada 2007 Senior Citizens’ Property Tax / Rent Rebate Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 160 NV105_RR07
Texas 2007 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 161 TX101_RR07
Michigan 2007 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 162 MI105_RR07
Mississippi 2007 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence 163 MS102_RR07
Connecticut 2007 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 164 CT108_RR07
Arizona 2007 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 165 AZ102_RR07
California 2007 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 166 CA106_RR07
Colorado 2007 Senior Property Tax Exemption Exemption Age, Homeowner, Surviving Spouse, Other Criteria 167 CO103_RR07
Rhode Island 2007 Local Exemptions Exemption Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Veteran, Other Criteria 168 RI106_RR07
New Mexico 2007 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 169 NM101_RR07
Iowa 2007 Elderly and Disabled Homeowner and Renters Property Tax Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 170 IA101_RR07
Connecticut 2007 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 171 CT101_RR07
Oklahoma 2007 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 172 OK105_RR07
Texas 2007 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 173 TX103_RR07
South Dakota 2007 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 174 SD103_RR07
Wisconsin 2007 Homestead Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 175 WI101_RR07
Delaware 2007 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 176 DE101_RR07
Rhode Island 2007 Local Property Credits Credit Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 177 RI104_RR07
New Mexico 2007 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 178 NM105_RR07
Missouri 2007 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 179 MO103_RR07
Washington 2007 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 180 WA101_RR07
South Dakota 2007 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 181 SD101_RR07
Wisconsin 2007 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Other Criteria 182 WI102_RR07
Alabama 2007 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 183 AL103_RR07
Georgia 2007 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 184 GA110_RR07
Colorado 2007 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 185 CO104_RR07
Idaho 2007 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 186 ID102_RR07
Maine 2007 Veteran Exemption Exemption Age, Disability, Veteran, Surviving Spouse 187 ME103_RR07
South Dakota 2007 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 188 SD104_RR07
Ohio 2007 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 189 OH101_RR07
Connecticut 2007 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 190 CT111_RR07
California 2007 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 191 CA101_RR07
Hawaii 2007 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 192 HI107_RR07
Wyoming 2007 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 193 WY104_RR07
Florida 2007 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 194 FL108_RR07
Oklahoma 2007 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 195 OK101_RR07
District of Columbia 2007 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 196 DC105_RR07
Indiana 2007 Exemption for Residents over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 197 IN104_RR07
Massachusetts 2007 Tax Deferral and Recovery for Members of the Armed Forces Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Other Criteria 198 MA102_RR07
Colorado 2007 Property Tax and Rent Rebate Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 199 CO102_RR07
Florida 2007 Local Option Homestead Exemption for Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence 200 FL107_RR07

Pages

# State Year Source
101 West Virginia 2006 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2006)
W. Va. Const. Art. X §1-b
102 Arkansas 2006 Ark. Code § 26-26-1120 (in effect for 2006); Ark. Code § 26-26-1124 (in effect for 2006)
Arkansas (2005) Property Tax
Equalization and Appeal System Synopsis [http://www.arkansas.gov/acd/publications/a_synopsis.pdf Accessed on 03/24/2010] View Archived Source
Arkansas (2006) Amendment 79 Assessor's Guide [http://www.arkansas.gov/acd/publications/amendment79_assessors-guide.pdf Accessed on 03/24/2010] View Archived Source
103 Massachusetts 2006 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2006)
104 New York 2006 N.Y. R.P.T Law § 425 (in effect for 2006)
This record includes materials submitted by the state contact.
Summary of Real Property Tax Legislation (2006), State Board of Real Property Tax Services [http://www.orps.state.ny.us/legal/legsum06/legsum06.pdf Accessed on 05/03/2010] View Archived Source
Assessor's Manual Section 4.01 - RPTL Section 425 (2009), Office of Real Property Services [http://www.orps.state.ny.us/assessor/manuals/vol4/part1/section4.01/sec425.htm Accessed on 05/03/2010] View Archived Source School Tax Relief (STAR) Section 4.01 - RPTL Section 425 (2009), Office of Real Property Services [http://www.orps.state.ny.us/assessor/manuals/vol4/part1/section4.01/sec425.htm Accessed on 05/03/2010] View Archived Source
105 Washington 2006 Wash. Rev. Code § 84.38.010 ~ 84.38.160
(in effect for 2006)
106 North Dakota 2006 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2006)
107 Maine 2006 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2006)
Summary of Major State Funding (2007) Office of Fiscal and Program Review, p. 13
View Archived Source
108 West Virginia 2006 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2006)
109 Missouri 2006 Mo. Rev. Stat. § 135.010 (in effect for 2006); Mo. Rev. Stat. § 137.106 (in effect for 2006)
Mo. Const. Art. X, § 17
Missouri’s Homestead Preservation Act (2006), Missouri Senate [http://www.senate.mo.gov/05info/members/d23/Homestead_preservation.pdf Accessed on 04/22/2010]
View Archived Source
110 Alaska 2006 Alaska Stat. § 29.45.030 (in effect for 2006)Alaska Stat. § 29.45.050(i) (in effect for 2006)
Alaska Taxable (2006) p. 54 [http://www.commerce.state.ak.us/dca/osa/pub/06Taxable.pdf Accessed on 03/22/2010] View Archived Source
111 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
112 Connecticut 2006 Conn. Gen. Stat.§12-129n (in effect for 2006)
113 Colorado 2006 Colo. Rev. Stat. § 39-3.5-103 (in effect for 2006)
Colorado State Treasury Budget Request (2007-08), p. 13
View Archived Source
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.4 View Archived Source
Property Tax Deferral Program for Seniors and Active Military Personnel (no date), Colorado Department of the Treasury [http://www.colorado.gov/cs/Satellite/Treasury/TR/1190277266190 Accessed 8/9/2010]
114 Illinois 2006 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2006)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
115 Kansas 2006 Kan. Stat. Ann. § 79-4501 ~ 79-4521 (in effect for 2006)
[http://www.ksrevenue.org/pdf/k-40h05.pdf Accessed 02/29/2012]
116 Kentucky 2006 Ky. Rev. Stat. Ann. § 132.751 (in effect for 2006); Ky. Rev. Stat. Ann. § 132.810 (in effect for 2006)
Application for Exemption under the Homestead/ Disability Amendment (no date), Kentucky Department of Revenue [http://revenue.ky.gov/NR/rdonlyres/8DC755CA-472A-4267-80B6-E61FEA4C3BE4/0/62A350.pdf Accessed on 04/14/2010] View Archived Source
Tax Expenditure Report (no date) Kentucky Office of State Budget Director, p. 119 [http://www.osbd.ky.gov/publications/specialreports.htm Accessed 07/13/2010] View Archived Source
117 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
118 Nebraska 2006 Neb. Rev. Stat. § 77-3501 ~ § 77-3507 (in effect for 2006); Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2006)
119 New Jersey 2007 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2007)
New Jersey State Tax Notes Summer 2007 "Changes to Rebate Program" [http://www.state.nj.us/treasury/taxation/pdf/pubs/stn/summer07.pdf Accessed 06/15/2017]

Homestead Property Tax Credit/Rebate FAQs (2006), New Jersey Division of Taxation [http://www.state.nj.us/treasury/taxation/pdf/homestead/06hrfaq.pdf Accessed on 05/03/2010] View Archived Source
120 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
121 Kansas 2007 Kan. Stat. Ann. § 79-4501 ~ 79-4521 (in effect for 2007)
Sess. Law 2007 c. 157 §3
[http://www.ksrevenue.org/pdf/k-40h06.pdf Accessed 02/29/2012]
122 Massachusetts 2007 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2007)
Taxpayer's Guide to Real Estate Tax Exemptions in Massachusettes (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/survivchildeld.PDF Accessed on 04/18/2010] View Archived Source
123 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
124 Georgia 2007 Ga. Code Ann. § 48-5-70 ~ § 48-5-84 (in effect for 2007)
Property Tax Deferrals (no date), Georgia Department of Revenue [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/deferrals.aspx Accessed 8/19/2010] View Archived Source
125 Nebraska 2007 Neb. Rev. Stat. § 77-3501 ~ § 77-3507 (in effect for 2007); Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2007)
126 West Virginia 2007 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2007)
127 New Jersey 2007 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2007)
Homestead Property Tax Credit/Rebate FAQs (2006), New Jersey Division of Taxation [http://www.state.nj.us/treasury/taxation/pdf/homestead/06hrfaq.pdf Accessed on 05/03/2010] View Archived Source
128 Connecticut 2007 Conn. Gen. Stat. § 12-81 (20) (in effect for 2007); Conn. Gen. Stat. § 12-81g (in effect for 2007); Conn. Gen. Stat. § 12-90 (in effect for 2007)
129 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
130 Alaska 2007 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Alaska Taxable 2007 (2008) p. 58 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/07Taxable.pdf Accessed 4/1/2010] View Archived Source
131 Minnesota 2007 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2007)
Senior Citizens Property Tax Deferral (no date), Department of Revenue [http://www.taxes.state.mn.us/property/publications/fact_sheets/html_content/seniordeferral_propfs3_on-screen.shtml Accessed on 04/21/2010] View Archived Source
132 Rhode Island 2007 R.I. Gen. Laws § 44-3-15.1 (in effect for 2007); R.I. Gen. Laws § 44-3-16 (in effect for 2007); R.I. Gen. Laws § 44-3-16.2 (in effect for 2007); R.I. Gen. Laws § 44-3-31.1 (in effect for 2007)
133 Tennessee 2007 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2007)
134 Kentucky 2007 Ky. Rev. Stat. Ann. § 132.751 (in effect for 2007); Ky. Rev. Stat. Ann. § 132.810 (in effect for 2007)
Application for Exemption under the Homestead/ Disability Amendment (no date), Kentucky Department of Revenue [http://revenue.ky.gov/NR/rdonlyres/8DC755CA-472A-4267-80B6-E61FEA4C3BE4/0/62A350.pdf Accessed on 04/14/2010] View Archived Source
Tax Expenditure Report (no date) Kentucky Office of State Budget Director, p. 119 [http://www.osbd.ky.gov/publications/specialreports.htm Accessed 07/13/2010] View Archived Source
135 Hawaii 2007 Haw. Rev. Stat. § 246A-2 (in effect for 2007); Haw. Rev. Stat. § 246-26(d) (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
136 West Virginia 2007 W. Va. Code § 11-21-21 (in effect for 2007)
Senior Citizens Tax Credit (2009), West Virginia State Tax Department [http://www.state.wv.us/taxrev/tsdPublications/tsd411.pdf Accessed 01/11/2012] View Archived Source
137 New Hampshire 2007 N.H. Rev. Stat. § 72:33 (in effect for 2007); N.H. Rev. Stat. § 72:38-a (in effect for 2007)
138 Texas 2007 Tex. Tax Code §11.26, Tex Tax Code §11.261 (in effect for 2007)
Tex. Cons. §1-b(h)
139 New York 2007 N.Y. R.P.T Law § 467 (in effect for 2007)
This record includes materials submitted by the state contact.
Exemption Administration Manual Persons 65 Years of Age or Older (2009), Office of Real Property Services [http://www.orps.state.ny.us/assessor/manuals/vol4/part1/section4.01/sec467.htm Accessed on 05/03/2010] View Archived Source
Senior Citizens' Exemptions Q&A (2009), Office of Real Property Services [http://www.orps.state.ny.us/pamphlet/exempt/senior.htm Accessed on 05/03/2010] View Archived Source
140 Washington 2007 Wash. Rev. Code § 84.39.010 (In effect for 2007)
141 Arizona 2007 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2007)
142 Montana 2007 Mont. Code Ann. § 15-30-171 ~ 15-30-179 (in effect for 2007)
2008-2010 Biennial Report, Tax Expenditures (2011), Montana Department of Revenue, p. 250 [http://revenue.mt.gov/publications/biennial_reports/default.mcpx Accessed on 4/11/11] View Archived Source
143 District of Columbia 2007 DC ST § 47-1806.06 (in effect for 2007)
144 South Dakota 2007 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2007)
2007 Assessment Freeze Application (PT-38), South Dakota Department of Revenue View Archived Source
145 West Virginia 2007 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2007)
W. Va. Const. Art. X §1-b
146 Georgia 2007 Ga. Code Ann. § 48-5-40 (in effect for 2007); Ga. Code Ann. § 48-5-47.1 (in effect for 2007)
Property Tax Exemptions and Deferrals (no date), Georgia Department of Revenue [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 04/07/2010] View Archived Source
147 Massachusetts 2007 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2007)
148 New York 2007 N.Y. R.P.T Law § 425 (in effect for 2007); N.Y. R.P.T Law § 1306-b (in effect for 2007)
This record includes materials submitted by the state contact.
Summary of Real Property Tax Legislation (2006), State Board of Real Property Tax Services [http://www.orps.state.ny.us/legal/legsum06/legsum06.pdf Accessed on 05/03/2010] View Archived Source
Assessor's Manual Section 4.01 - RPTL Section 425 (2009), Office of Real Property Services [http://www.orps.state.ny.us/assessor/manuals/vol4/part1/section4.01/sec425.htm Accessed on 05/03/2010] View Archived Source School Tax Relief (STAR) Section 4.01 - RPTL Section 425 (2009), Office of Real Property Services [http://www.orps.state.ny.us/assessor/manuals/vol4/part1/section4.01/sec425.htm Accessed on 05/03/2010] View Archived Source
149 Washington 2007 Wash. Rev. Code § 84.38.010 ~ 84.38.160
(in effect for 2007)
150 North Dakota 2007 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2007)
Acts of 2007, S.B. 2032, 2007 Regular Session effective after December 31, 2006.
151 Maine 2007 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2007)
Summary of Major State Funding (2007) Office of Fiscal and Program Review, p. 13
View Archived Source
152 Arizona 2007 Ariz. Const. Art. IX § 18 (7)
153 Missouri 2007 Mo. Rev. Stat. § 135.010 (in effect for 2007); Mo. Rev. Stat. § 137.106 (in effect for 2007)
Mo. Const. Art. X, § 17
Missouri’s Homestead Preservation Act (2006), Missouri Senate [http://www.senate.mo.gov/05info/members/d23/Homestead_preservation.pdf Accessed on 04/22/2010]
View Archived Source
154 Alaska 2007 Alaska Stat. § 29.45.030 (in effect for 2007)Alaska Stat. § 29.45.050 (i)(in effect for 2007)
Alaska Taxable 2007 (2008) p. 54 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/07Taxable.pdf Accessed 4/1/2010] View Archived Source
155 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
156 Connecticut 2007 Conn. Gen. Stat.§12-129n (in effect for 2007)
157 Colorado 2007 Colo. Rev. Stat. § 39-3.7-102 (in effect for 2007)
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.6 View Archived Source
158 South Dakota 2007 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2007)
159 New Mexico 2007 N.M. Stat. § 7-36-21.3 (in effect for 2007)
160 Delaware 2007 Del. Code tit. 14, § 1917 (c) (in effect for 2007)
Answers to Some Commonly Asked Questions About the Senior School Property Tax Credit, Delaware Department of Finance [http://finance.delaware.gov/publications/proptax/proptaxq_a.shtml Accessed 04/04/2010] View Archived Source
Property Tax Program Fact Sheet, Delaware Department of Finance [http://finance.delaware.gov/publications/proptax/ptpoints.shtml Accessed 04/04/2010] View Archived Source
161 Delaware 2007 Del. Code tit. 9, § 8131 ~ §8135;
Del. Code tit. 9, § 8141;
Del. Code tit. 9, § 8363;
Del. Code tit. 22 §1001-1005 (in effect for 2007)
New Castle County Office of Finance-Assessment Application for Real Estate or Mobile Home Exemption
[https://www.newcastlede.gov/2076/Seniors Accessed 07/18/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Delaware/2022/de_local_options_seniors_new_castle_county_de_-_official_website.pdf
162 Arizona 2007 Ariz. Rev. Stat. § 42-17401 (in effect for 2007); Ariz. Rev. Stat. § 42-18153 (in effect for 2007)
2006 Ariz. Session Laws ch. 143 § § 1,8,9 (Second Regular Session)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
Assistance Programs (no date) Maricopa County Treasure's Office [http://treasurer.maricopa.gov/taxguide/assistance.htm Assessed 11/18/10]
View Archived Source
163 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
164 Rhode Island 2007 R.I. Gen. Laws § 44-3-16.1 (in effect for 2007); R.I. Gen. Laws § 44-3-20 (in effect for 2007); R.I. Gen. Laws § 44-3-20.1 ~ § 44-3-20.4 (in effect for 2007); R.I. Gen. Laws § 44-3-57 (in effect for 2007); R.I. Gen. Laws § 44-3-58 (in effect for 2007); R.I. Gen. Laws § 44-3-58.1 (in effect for 2007)
165 Nevada 2007 Nev. Rev. Stat. § 427A.450 ~ 427A.600 (in effect for 2007)
166 Texas 2007 Tex. Tax Code Ann. § 11.13 (in effect for 2007)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
167 Connecticut 2007 Conn. Gen. Stat. § 12-81(55) (in effect for 2007); Conn. Gen. Stat. § 12-81i (in effect for 2007); Conn. Gen. Stat. § 12-81l (in effect for 2007); Conn. Gen. Stat. § 12-94a (in effect for 2007)
FY2008-FY2008 Governor's Budget - Midterm Adjustments (2008), Connecticut Office of Policy and Management, p. E-1 [http://www.ct.gov/opm/cwp/view.asp?a=2958&q=405112] View Archived Source
168 Connecticut 2007 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2007)
169 New Mexico 2007 N.M. Stat. § 7-2-18 (in effect for 2007)
170 Michigan 2007 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2007)
Michigan Tax Payer's Guide (2008), Michigan Legislature, p. 7 [http://www.legislature.mi.gov/documents/Publications/TaxpayersGuide.pdf Accessed on 04/20/2010] View Archived Source
171 Mississippi 2007 Miss. Code Ann. § 27-33-19 (in effect for 2007); Miss. Code Ann. § 27-33-67 (2) (in effect for 2007); Miss. Code Ann. § 27-33-75 (in effect for 2007); Miss. Code Ann. § 27-33-77 (in effect for 2007)
Mississippi State Tax Commission Homestead Exemption Division Rules and Regulations (no date), Northwest Mississippi Association of Realtors [http://www.nwmar.com/nwmar.homestead_files/homesteaed%20rule1hst.pdf Accessed on 04/22/2010] View Archived Source
172 California 2007 Cal. Revenue and Taxation Code § 69.5 (in effect for 2007)
Letter to Assessors No. 2006/010 (2006), California Board of Equalization.
[http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
Cal. Const. Art. XIIIA § 2 (a)
Proposition 110 (Transfer of Base Year Value) [http://boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 3/1/2012]
View Archived Source
Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
173 Colorado 2007 Colo. Rev. Stat. § 39-3-201 (in effect for 2007)
2007 Annual Report, Colorado Department of Local Affairs, Property Tax Division, p. 21
View Archived Source
Colo. Const. Art. X, Section 3.5
Senior Property Tax Exemption, Colorado Department of Local Affairs View Archived Source
[http://www.colorado.gov/cs/Satellite/Treasury/TR/1190277266190 Accessed on 11/2/10]
174 Missouri 2007 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2007)
Property Tax Credit Claim FAQ (no date) Missouri Department of Revenue [http://dor.mo.gov/faq/personal/ptc.php#q1 Accessed 11/10/10]
View Archived Source
175 Rhode Island 2007 R.I. Gen. Laws § 44-3-3 (16) (in effect for 2007); R.I. Gen. Laws § 44-3-4 (in effect for 2007); R.I. Gen. Laws § 44-3-4.2 (in effect for 2007); R.I. Gen. Laws § 44-3-5 (in effect for 2007); R.I. Gen. Laws § 44-3-5.1 (in effect for 2007); R.I. Gen. Laws § 44-3-12 (in effect for 2007); R.I. Gen. Laws § 44-3-13.9 (in effect for 2007); R.I. Gen. Laws § 44-3-13.12 (in effect for 2007); R.I. Gen. Laws § 44-3-13.13 (in effect for 2007); R.I. Gen. Laws § 44-3-15.2 (in effect for 2007); R.I. Gen. Laws § 44-3-16 (in effect for 2007); R.I. Gen. Laws § 44-3-22 (in effect for 2007); R.I. Gen. Laws § 44-3-23 (in effect for 2007); R.I. Gen. Laws § 44-3-25 (in effect for 2007); R.I. Gen. Laws § 44-3-25.1 (in effect for 2007); R.I. Gen. Laws § 44-3-27 (in effect for 2007); R.I. Gen. Laws § 44-3-27.1 (in effect for 2007); R.I. Gen. Laws § 44-3-28 (in effect for 2007); R.I. Gen. Laws § 44-3-31 (in effect for 2007); R.I. Gen. Laws § 44-3-32 (in effect for 2007); R.I. Gen. Laws § 44-3-34 (in effect for 2007); R.I. Gen. Laws § 44-3-35 (in effect for 2007); R.I. Gen. Laws § 44-3-36 (in effect for 2007); R.I. Gen. Laws § 44-3-39 (in effect for 2007); R.I. Gen. Laws § 44-3-50 (in effect for 2007); R.I. Gen. Laws § 44-3-51 (in effect for 2007); R.I. Gen. Laws § 44-3-52 (in effect for 2007); R.I. Gen. Laws § 44-3-61 (in effect for 2007)
176 Texas 2007 Tex. Tax Code Ann. § 11.22 (in effect for 2007)
Tex. Constitution Article VIII §2
177 Iowa 2007 Iowa Code § 25B.7 (in effect for 2007); Iowa Code § 422.4 (in effect for 2007); Iowa Code § 425.17 (in effect for 2007); Iowa Code § 425.19 (in effect for 2007); Iowa Code § 425.23 (in effect for 2007); Iowa Code § 425.24 (in effect for 2007); Iowa Code § 425.29 (in effect for 2007); Iowa Code § 425.40 (in effect for 2007)
Legislative Guide to Local Property Tax (2007), Legislative Services Agency [http://www.legis.state.ia.us/Central/Guides/proptax.pdf Accessed on 04/14/2010]
View Archived Source
Property Tax Credits and Exemptions (no date), Iowa Department of Revenue [http://www.state.ia.us/tax/taxlaw/PropertyTaxCredits.html Accessed on 04/14/2010] View Archived Source
178 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
179 Georgia 2007 Ga. Code Ann. § 48-5-48.3 (in effect for 2007)
180 South Dakota 2007 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2007)
South Dakota Department of Revenue, Property Tax Division
[http://www.state.sd.us/drr2/propspectax/property/relief.htm Accessed on 11/2/10]
View Archived Source
181 Idaho 2007 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2007)
182 Wisconsin 2007 Wis. Stat. § 71.07 (4) (in effect for 2007); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2007)
The Homestead Tax Credit Program: Summary for FY2008 (2009), Wisconsin Department of Revenue [http://www.revenue.wi.gov/ra/08hmsted.pdf Accessed 12/31/2009]
View Archived Source
183 Rhode Island 2007 R.I. Gen. Laws § 44-3-15.3 (in effect for 2007); R.I. Gen. Laws § 44-3-15.4 (in effect for 2007); R.I. Gen. Laws § 44-3-56 (in effect for 2007); R.I. Gen. Laws § 44-33.3-1 ~ § 44-33.3-9 (in effect for 2007); R.I. Gen. Laws § 44-33.4-1 ~ § 44-33.4-9 (in effect for 2007)
184 District of Columbia 2007 DC ST § 47-863 (in effect for 2007)
185 Maine 2007 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2007)
Summary of Major State Funding (2007) Office of Fiscal and Program Review, p.8
View Archived Source
[http://www.maine.gov/revenue/propertytax/sidebar/exemptions.htm Accessed on 10/26/10]
186 Washington 2007 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (in effect for 2007); Wash. Rev. Code 84.04.140 (In effect for 2007)
Const. of the State of Wash. Article VII §10
187 South Dakota 2007 S.D. Codified Laws §10-18A (in effect for 2007)
L. 2006, c. 42
188 Alabama 2007 Ala. Code § 40-9-19 (b);
Ala. Code § 40-9-19 (c) (in effect for 2007)
Homestead Exemption, Morgan County Revenue Commissioner [http://www.morgancountyrevenue.com/learn-about-property-taxes/homestead-exemption Accessed 4/7/2011] View Archived Source
189 Wisconsin 2007 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2007)
Property Tax Deferral Loan Program (2009), Wisconsin Legislative Fiscal Bureau, p. 5 [http://www.legis.state.wi.us/lfb/informationalpapers/26_property%20tax%20deferral%20loan%20program.pdf Accessed 05/07/2010] View Archived Source
190 Florida 2007 Fla. Stat. § 196.082 (in effect for 2007); Fla. Stat. § 196.091 (in effect for 2007)
Fla. Const. Art. VII § 6 (e)
Disabled Veterans’ Property Tax Discount on Homestead Property, Florida Department of Revenue Bulletin (2006)
[http://dor.myflorida.com/dor/property/veteran/ Accessed on 11/10/10]
View Archived Source
191 Connecticut 2007 Conn. Gen. Stat. §12-170v~170w (in effect for 2007)
http://www.cga.ct.gov/2006/ACT/PA/2006PA-00176-R00HB-05093-PA.htm[accessed 2 march 2012]
View Archived Source
192 Colorado 2007 Colo. Rev. Stat. § 39-3.5-103 (in effect for 2007)
Colorado State Treasury Budget Request (2008-09), p. 12
View Archived Source
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.4 View Archived Source
Property Tax Deferral Program for Seniors and Active Military Personnel (no date), Colorado Department of the Treasury [http://www.colorado.gov/cs/Satellite/Treasury/TR/1190277266190 Accessed 8/9/2010]
193 Utah 2007 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2007)
Utah Const. Art. XIII, § 3 (in effect for 2007)
Tax Relief and Abatement Standards of Practice (2009), Utah State Tax Commission [http://propertytax.utah.gov/standards/standard03.pdf Accessed on 05/06/2010] View Archived Source

Property Tax Abatement, Deferral and Exemption Programs for Individuals (2007) Utah State Tax Commission Publication 36 [http://web.archive.org/web/20070812004957/http://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 03/19/2012] View Archived Source
194 District of Columbia 2007 DC ST § 47-845 (in effect for 2007); DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2007)
Tax Deferral for Low-Inome and Low-Income Senior Property Owner Application (no date) Office of Tax and Revenue [http://otr.cfo.dc.gov/otr/cwp/view,a,1330,Q,593974.asp#relief Assessed 11/18/10]
View Archived Source
Property Tax Deferral (no date) Office of Tax and Revenue [http://otr.cfo.dc.gov/otr/cwp/view,a,1330,q,594247.asp Assessed 11/18/10]
View Archived Source
195 Maryland 2007 Md. Code Ann. Tax-Prop. § 9-245 (in effect for 2007)
196 Georgia 2007 Ga. Code Ann. § 48-5-52 (in effect for 2007)
Property Tax Exemptions and Deferrals (no date), Georgia Department of Revenue [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 04/07/2010] View Archived Source
197 Florida 2007 Fla. Stat. § 196.075 (in effect for 2007)

2007 Florida Property Valuations & Tax Data (2008) Florida Department of Revenue, pp. 17, 211 [http://dor.myflorida.com/dor/property/ Accessed 04/06/2010] View Archived Source

Florida Property Tax Valuation and Income Limitation Rates [http://www.myflorida.com/dor/property/limitations.html Accessed on 04/06/2010] View Archived Source
General List of Exemptions in Florida, Homestead Exemption up to $50,000 [http://www.myflorida.com/dor/property/exemptions.html Accessed on 04/06/2010] View Archived Source
198 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
199 Massachusetts 2007 Mass. Gen. Laws ch. 59, § 5-18 ~ § 5-18A (in effect for 2007)
200 California 2007 Cal. Revenue and Taxation Code § 20581 ~ § 20623 (in effect for 2007)
Cal. Const. Art. XIII, § 8.5
Property Tax Postponement FAQs, Board of Equalization Member Betty Yee (2006)
View Archived Source
CSV

Join Our Mailing List

Back to top