Residential Property Tax Relief Programs

[X] Maximum benefit and income levels are adjusted each year by the percentage increase in the Consumer Price Index (CPI) from 1999. Wealth limits are adjusted annually by the percentage change in the average assessed value of homes in the state since 2004. Real estate taxes include taxes levied on the taxpayer’s residence including any water and sewer debt charges. In communities not assessing water and sewer charges, 50% of water and sewer charges paid by the taxpayer is added to the amount of real estate taxes paid. Rent constituting real estate tax payments is calculated as 25% of total rent paid.

[X] For the purposes of this exemption, income does not include survivor or disability benefits under the Social Security Act. It also does not include public or private retirement, disability, or pensions.

[X] Income is defined as federal adjusted gross income, less deductions for certain medical and funeral expenses, business losses, early withdrawal penalties, and alimony. Income also includes social security and similar benefits, as well as most non-taxable income. The state tax commission shall file with the county recorder of the county in which the property is located a notice of lien for deferred property taxes. The lien for deferred taxes and interest shall not be a first and prior lien, but shall take its priority from the date and time of filing of the notice of lien. A deferral of property tax payments shall terminate on the earlier of: (a) voluntary payment of the full amount of deferred tax and interest to the state tax commission; (b) the death of the qualified claimant. In the case of more than one qualified claimant, the death of the last surviving qualified claimant; (c) a sale or other transfer of title to the property or any part of the property except a transfer of title to a surviving spouse of a deceased qualified claimant; (d) the property no longer qualifies for the exemption due to residential improvements; (e) a determination by the state tax commission that the deferral of property tax payments was erroneously granted to a person who is not a qualified claimant or in regard to property that is not qualified property.

[X] Recipients of this benefit are not eligible for any other benefits except Tax Deferral and Recovery for Members of the Armed Forces. In calculating gross receipts, business expenses and losses may be deducted. There is also a deduction for income received from federal, state, and local government annuities, pensions, and retirement plans. In calculating the value of a whole estate, an applicant may elect to include the value of property occupied as a domicile in which case the maximum eligibility threshold is $40,000 for an individual or $45,000 for a married couple. Local options are outlined in Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D.

[X] Local governments have a broad range of options available in designing a relief program. As a result, no two programs are identical.

[X] The homeowner must have legal title or beneficial title in equity of the property, and they also must make a good faith effort to make the property their permanent residence. The homestead exemption does not extend to residents claiming permanent residence in other states. A homestead damaged by misfortune or calamity that is uninhabitable on 1 January may qualify for the exemption if (a) the homeowner is otherwise qualified for a homestead exemption and (b) the homeowner intends to rebuild or repair the property within 3 years. Failure to rebuild or repair within 3 years constitute an abandonment of the property as a homestead. Exemptions shall be applied as follows: $25,000 homestead exemption; $50,000 homestead exemption (if applicable); exemptions for widows/widowers, blind, and disabled persons; disabled ex-servicemembers and surviving spouses; local-option low-income senior exemption up to $50,000; and the veterans percentage discount.

[X] All deferred taxes and interest are payable if: the taxpayer dies, or someone other than the taxpayer becomes the property’s owner, or the property is no longer occupied as the taxpayer’s primary residence, or the property is moved out of the State. In the latter-most case, all owed monies are due 5 days before moving. In all other instances, all owed monies are due within 45 days of the date of notice for payment. A municipality that has adopted the program under this section may discontinue it through the same procedure by which the program was adopted; however, any taxes deferred under the program continue to be deferred under the conditions of the program on the date it was ended.

[X] Property is revalued to full market value upon the sale or transfer of the property. If the owner is no longer eligible because income exceeds the HUD limit, the value of the property is then subject to the 3% cap increase for that year. Passage of ballot measure in the November 2012 election reduced the homestead growth limit to 3%. See tax limits for full description of limit.

[X] An applicant can receive either an elderly or disabled exemption but cannot receive both.

[X] Taxpayers must calculate the credit authorized in this section prior to calculating the refundable credit for taxes in excess of 4% of household income. Applicants must choose between three programs for a given tax year: the Senior Citizens' Tax Credit, the Refundable Property Tax Credit for Property Taxes Exceeding 4% of Income, or the Senior Citizen Property Tax Relief Credit.

[X] Effective 9 October 2015, the combined disposable income for claimants in 2016 and subsequent collection years is increased to $45,000. This was enacted in 2015 Wash. 3rd Sp. Sess. Laws ch. 30 § 3 (SSB 5186). The claimant must have fire and casualty insurance. The deferral becomes a lien on the house and is due when the property is sold, the owner passes away, or they are no longer eligible. The interest rate on the deferral is 5%.

[X] If the applicant has already paid their taxes upon establishing eligibility, overpaid taxes shall be refunded. If the applicant has already paid their taxes upon establishing eligibility, overpaid taxes shall be refunded.

[X] Effective 18 May 2015, the credit is paid to the first $23,000 of property market value. This is a reduction from $25,000 of market value. This was enacted in 2015 Tenn. Pub. Acts ch. 481, § 2 (SB 1336). The base amount is set by the general appropriations act.

[X] The taxpayer can select either this tax credit or the credit provided for Homestead Property, but not both.

[X] The income thresholds for the program refer to the applicant's federal adjusted gross income. This program may be used in lieu of, not in addition to, any other homestead exemption. This exemption does not apply to improvements or additional land added to the homestead after its base-year assessment.

[X] Effective for grants claimed on or after 1 July 2015, the maximum benefit increased to $700 from $600, with new income brackets. Beginning after 2015, the brackets will be indexed from this level. Income includes, but is not limited to, alimony, support money, cash public assistance and relief, pension or annuity benefits, federal social security benefits, veterans' benefits, nontaxable interest, workers' compensation, and unemployment compensation benefits, with some exceptions identified in statute. Some municipalities refund a portion of the municipal property tax levy to the senior citizen or disabled citizens. The property tax assistance grant shall in no case exceed the amount of the general property taxes paid.

[X] Effective 19 June 2015, the exemption is extended to cover members of the military on active duty orders within the United States. This was enacted in 2015 Tex. Gen. Laws ch. 1169 § 1 (SB 833). An applicant can receive either an elderly or disabled exemption but cannot receive both.

[X] The homeowner must have legal title or beneficial title in equity of the property, and they also must make a good faith effort to make the property their permanent residence. The homestead exemption does not extend to residents claiming permanent residence in other states. A homestead damaged by misfortune or calamity that is uninhabitable on 1 January may qualify for the exemption if (a) the homeowner is otherwise qualified for a homestead exemption and (b) the homeowner intends to rebuild or repair the property within 3 years. Failure to rebuild or repair within 3 years constitute an abandonment of the property as a homestead. Exemptions shall be applied as follows: $25,000 homestead exemption; $50,000 homestead exemption (if applicable); exemptions for widows/widowers, blind, and disabled persons; disabled ex-servicemembers and surviving spouses; local-option low-income senior exemption up to $50,000; and the veterans percentage discount.

[X] Each county has the authority to set their own exemption values. In Hawaii County, claimants age 60-69 receive an $80,000 exemption and those 70 and older receive a $100,000 exemption. In Kauai County, claimants age 60-70 receive a $180,000 exemption and those 71 and older receive a $200,000 exemption. In the City and County of Honolulu, claimants age 65 and older receive a $120,000 exemption. Maui County does not offer an exemption based on age. Their basic exemption is for $200,000 and is available to all homeowners.

[X] Towns in this program include Hopkinton, West Warwick, Exeter, Coventry, Bristol, Tiverton, North Smithfield, and Providence.

[X] Volunteer senior citizens cannot receive a credit for their services at an hourly rate higher than the state’s current minimum wage. This credit is given in addition to any property tax exemption or abatement to which the individual would otherwise be entitled. A city or town, by vote of its legislative body, subject to its charter, may adjust the exemption in this clause by: (1) allowing an approved representative, for persons physically unable, to provide such services to the city or town; or (2) allowing the maximum reduction of the real property tax bill to be based on 125 volunteer service hours in a given tax year, rather than $1,000.

[X] Md. Code, Tax-Property § 10-204 provides for a statewide program for individuals 65 and older. But, like the local programs, the deferral features are determined by the local governments.

[X] The ordinance requires a taxpayer claiming the exemption to annually submit a sworn statement of household income prior, on a form prescribed by the Department of Revenue, to the property appraiser not later than 1 March. The income limitation shall be adjusted annually on 1 January by the percentage change in the average cost-of-living index. The homeowner must have legal title or beneficial title in equity of the property, and they also must make a good faith effort to make the property their permanent residence. The homestead exemption does not extend to residents claiming permanent residence in other states. A homestead damaged by misfortune or calamity that is uninhabitable on 1 January may qualify for the exemption if (a) the homeowner is otherwise qualified for a homestead exemption and (b) the homeowner intends to rebuild or repair the property within 3 years. Failure to rebuild or repair within 3 years constitutes an abandonment of the property as a homestead.

[X] With the exception of a service-connected totally disabled veteran of the United States Armed Forces, every person filing for the homestead exemption who is totally disabled and is less than 65 years of age must apply for the homestead exemption on an annual basis. The maximum exemption is adjusted every 2 years by the cost of living index of the United States Department of Labor if it changes by at least 1%.

[X] The limitation of value does not apply to a change in valuation resulting from any physical improvements made to the property during the year immediately prior to the tax year or a change in the permitted use or zoning of the property during the year immediately prior to the tax year; or a residential property in the 1st tax year that is valued for property taxation purposes. “Disabled” means a person who has been determined to be blind or permanently disabled with medical improvement not expected or who is determined to have a permanent total disability pursuant to the Workers' Compensation Act.

[X] Homeowners are allowed to transfer the school district tax ceiling to a different home. The ceiling on the new home is calculated as the same percentage of taxes paid as the original home's tax ceiling. The ceiling may be adjusted upward for improvements that have increased the value of the property. If local governments have adopted similar freezes and the homeowner moves within the same district, the limitation, measured as a percentage taxes were reduced on the initial property will be applied to the the taxes on the new homestead.

[X] Persons who are also eligible for the Local Option Disabled Exemption may choose the greater of the two, but may not take both exemptions. Income is calculated as the all receipts less life insurance paid for the death of an insured, business costs, and proceeds from the sale of assets.

[X] Any real estate that is owned and used as a homestead by the surviving spouse of a veteran who died from service-connected causes while on active duty as a member of the United States Armed Forces and for whom a letter from the United States Government or United States Department of Veterans Affairs or its predecessor has been issued certifying that the veteran who died from service-connected causes while on active duty is exempt from taxation if the veteran was a permanent resident of this state on January 1 of the year in which the veteran died.

[X] Under the volunteer program, any monies received are not considered income.