Residential Property Tax Relief Programs

Tax reductions for residential property are a common means for states to ease the tax burden on homeowners and renters. Many states have multiple programs, with different levels of benefit available depending on the age, veteran status, and other characteristics of the taxpayer. The most common form of relief is a deduction from assessed value before the property tax rate is applied. Some states also provide tax reductions that are tied to income. The user may narrow the query by selecting applicant eligibility criteria, type of benefit, and whether there is an income ceiling.  

Summary tables for 2018 are available for exemptions and credits, circuit breakers, deferrals, and tax freezes.

For estimates of tax savings under each exemption and credit program offered in 2012, click here.

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State Yearsort descending Program Name Benefit Type Eligibility Criteria Footnote Sources Record ID
Nebraska 2015 Homestead Exemption for Senior Citizens Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1201 NE101_RR15
New York 2015 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1202 NY112_RR15
Utah 2015 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1203 UT105_RR15
Maine 2015 Veteran Exemption Exemption Age, Disability, Veteran, Surviving Spouse 1204 ME103_RR15
Connecticut 2015 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1205 CT108_RR15
South Dakota 2015 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1206 SD104_RR15
New Jersey 2015 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1207 NJ103_RR15
New York 2015 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 1208 NY104_RR15
Georgia 2015 Homestead Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling, Principal Residence 1209 GA101_RR15
Connecticut 2015 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1210 CT102_RR15
Washington 2015 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 1211 WA101_RR15
Illinois 2015 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 1212 IL102_RR15
Wisconsin 2015 Homestead Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 1213 WI101_RR15
District of Columbia 2015 Elderly Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 1214 DC109_RR15
Florida 2015 Homestead Tax Deferral Deferral Age, Homeowner, Principal Residence 1215 FL105_RR15
Arizona 2015 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1216 AZ102_RR15
Idaho 2015 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1217 ID102_RR15
West Virginia 2015 Tax Relief for Elderly Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1218 WV103_RR15
District of Columbia 2015 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1219 DC106_RR15
Rhode Island 2015 Local Option Tax Rate and Valuation Freeze for Disabled Persons Credit Age, Disability, Income Ceiling 1220 RI102_RR15
Illinois 2015 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1221 IL105_RR15
Colorado 2015 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1222 CO103_RR15
Florida 2015 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 1223 FL108_RR15
Arizona 2015 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1224 AZ104_RR15
Pennsylvania 2015 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1225 PA102_RR15
Maine 2015 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 1226 ME109_RR15
Massachusetts 2015 Tax Deferral and Recovery for Members of the Armed Forces Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Other Criteria 1227 MA102_RR15
Maryland 2015 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Homeowner, Renter 1228 MD111_RR15
Georgia 2015 School Property Tax Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 1229 GA108_RR15
Colorado 2015 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 1230 CO101_RR15
Massachusetts 2015 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 1231 MA105_RR15
New Hampshire 2015 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 1232 NH108_RR15
South Carolina 2015 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1233 SC103_RR15
Wyoming 2015 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 1234 WY101_RR15
Minnesota 2015 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Other Criteria 1235 MN104_RR15
Missouri 2015 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 1236 MO103_RR15
Florida 2016 Homestead Tax Deferral Deferral Age, Homeowner, Principal Residence 1237 FL105_RR16
California 2016 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1238 CA101_RR16
Rhode Island 2016 Property Tax Relief Act Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1239 RI101_RR16
New Mexico 2016 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1240 NM105_RR16
Missouri 2016 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 1241 MO103_RR16
New Jersey 2016 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1242 NJ104_RR16
Nebraska 2016 Homestead Exemption for Senior Citizens Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1243 NE101_RR16
Connecticut 2016 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1244 CT111_RR16
Tennessee 2016 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1245 TN101_RR16
Washington 2016 Property Tax Exemption and Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 1246 WA102_RR16
New York 2016 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1247 NY112_RR16
District of Columbia 2016 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1248 DC106_RR16
Texas 2016 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 1249 TX102_RR16
Louisiana 2016 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1250 LA103_RR16
Georgia 2016 Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling 1251 GA106_RR16
West Virginia 2016 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 1252 WV102_RR16
Massachusetts 2016 Real Estate Tax Credit for Persons Age 65 and Older (Circuit Breaker Credit) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 1253 MA108_RR16
California 2016 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1254 CA102_RR16
South Dakota 2016 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 1255 SD103_RR16
Massachusetts 2016 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 1256 MA105_RR16
Kansas 2016 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 1257 KS103_RR16
Utah 2016 Additional Homeowner Credit Credit Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1258 UT106_RR16
Connecticut 2016 Exemption and Additional Exemption with Local Option for Disabled Veterans Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 1259 CT105_RR16
Wyoming 2016 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 1260 WY101_RR16
Georgia 2016 School Property Tax Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 1261 GA108_RR16
Colorado 2016 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 1262 CO101_RR16
Wisconsin 2016 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Veteran, Other Criteria 1263 WI102_RR16
Illinois 2016 Senior Citizens Homestead Exemption Exemption Age, Homeowner 1264 IL108_RR16
Michigan 2016 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 1265 MI106_RR16
Maine 2016 Property Tax Fairness Credit (Previously Maine Residents Property Tax and Rent Refund Program: General and Senior Refund Programs) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 1266 ME110_RR16
Maine 2016 Deferred Collection of Homestead Property Taxes Deferral Age, Homeowner, Income Ceiling 1267 ME108_RR16
Maine 2016 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 1268 ME109_RR16
New Mexico 2016 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1269 NM101_RR16
Idaho 2016 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1270 ID102_RR16
Florida 2016 Local Option Homestead Exemption for Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence 1271 FL107_RR16
Wyoming 2016 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1272 WY104_RR16
Rhode Island 2016 Local Option Tax Rate and Valuation Freeze for Disabled Persons Credit Age, Disability, Income Ceiling 1273 RI102_RR16
Alaska 2016 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1274 AK103_RR16
Virginia 2016 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 1275 VA101_RR16
Michigan 2016 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 1276 MI105_RR16
Montana 2016 Elderly Homeowner/Renter Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter 1277 MT104_RR16
New Jersey 2016 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1278 NJ107_RR16
Hawaii 2016 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 1279 HI107_RR16
Connecticut 2016 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1280 CT112_RR16
Arizona 2016 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1281 AZ103_RR16
Washington 2016 Property Tax Exemption for Widow or Widowers of Veterans Exemption Age, Income Ceiling, Surviving Spouse 1282 WA103_RR16
Oregon 2016 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 1283 OR101_RR16
Texas 2016 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 1284 TX103_RR16
Massachusetts 2016 Credit or Exemption for Surviving Spouses, Minor Children of Deceased Parents, and Persons Over Age 70 (Clause 17s) Credit, Exemption Age, Homeowner, Principal Residence, Wealth Limit, Surviving Spouse, Other Criteria 1285 MA101_RR16
South Dakota 2016 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 1286 SD105_RR16
North Carolina 2016 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1287 NC101_RR16
Illinois 2016 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 1288 IL102_RR16
Massachusetts 2016 Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 1289 MA107_RR16
Kentucky 2016 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 1290 KY101_RR16
Connecticut 2016 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1291 CT108_RR16
Nevada 2016 Senior Citizens’ Property Tax / Rent Rebate (STARR program) Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 1292 NV105_RR16
Colorado 2016 Property Tax and Rent Rebate Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1293 CO102_RR16
North Carolina 2016 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1294 NC103_RR16
Alabama 2016 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 1295 AL103_RR16
Mississippi 2016 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence 1296 MS102_RR16
Mississippi 2016 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 1297 MS103_RR16
Maryland 2016 Local Property Tax Deferral Options Deferral Age, Other Criteria 1298 MD102_R16
Idaho 2016 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1299 ID103_RR16
Florida 2016 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 1300 FL108_RR16

Pages

# State Year Source
1201 Connecticut 2015 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2015)
Homeowner Question & Answer Booklet, Pg. 1 (2015) Office of Policy and Management [http://www.ct.gov/opm/lib/opm/OWNERS_Q&A_2015.pdf Accessed on 04/06/2016] View Archived Source
1202 Georgia 2015 Ga. Code Ann. § 48-5-47 (in effect for 2015)
Property Tax Guide for Georgia Citizens, Department of Revenue [http://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Property%20Tax%20Facts/Property%20Tax%20Guide%20for%20Georgia%20Citizens.pdf Accessed on 04/15/2016] View Archived Source
1203 Connecticut 2015 Conn. Gen. Stat. § 12-129b~§ 12-129d;
Conn. Gen. Stat. § 12-129p (in effect for 2015)
1204 Oregon 2015 Or. Rev. Stat. § 311.666 ~ § 311.701; Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2015)
2015 Oregon Property Tax Deferral (December 2014) [http://www.oregon.gov/dor/PTD/docs/deferral-disabled-senior_490-015.pdf Accessed on 05/14/2015] View Archived Source
1205 West Virginia 2015 W. Va. Code § 11-21-21 (in effect for 2015)
Senior Citizens Tax Credit Form TSD-411 (2014), West Virginia State Tax Department [http://www.state.wv.us/taxrev/publications/tsd/tsd411.pdf Accessed on 12/29/2015] View Archived Source
1206 North Dakota 2015 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2015)
Homestead Tax Credit for Senior Citizens or Disabled Persons Brochure (2013) North Dakota Office of State Tax Commissioner [ http://www.nd.gov/tax/property/pubs/homesteadcredit-brochure.pdf?20130822083313 Accessed on 07/15/2015] View Archived Source
1207 Nebraska 2015 Neb. Rev. Stat. § 77-3501 ~ § 77-3507; Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2015)
Nebraska Homestead Exemption Information Guide (2015) Department of Revenue [http://revenue.nebraska.gov/info/96-299.pdf Accessed on 3/2/2015]
View Archived Source
1208 Utah 2015 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2015)
Utah Const. art. XIII, § 3
Property Tax Relief Table (2015) Utah State Tax Commission, Property Tax Division
[http://propertytax.utah.gov/library/pdf/taxrate_pdfs/2015TaxReliefTable.pdf Accessed on 06/02/2016] View Archived Source
1209 Wyoming 2015 Wyo. Stat. § 39-13-107 (b)(iii) (in effect for 2015)
1210 Maine 2015 Me. Rev. Stat. Ann. tit. 36, § 5219-KK (in effect for 2015)

Property Tax Fairness Credit (2014) Maine Department of Revenue [https://www1.maine.gov/revenue/forms/1040/2014/14_1040_sched%20ptfc_download.pdf accessed 2/26/2015]
View Archived Source
1211 Wisconsin 2015 Wis. Stat. § 71.07 (4); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2015)
Wisconsin Department of Revenue, Homestead Tax Credit Program Summary FY15 [https://www.revenue.wi.gov/ra/homestead/15hmsted.pdf Accessed on 05/05/2016] View Archived Source
1212 Florida 2015 Fla. Stat. § 196.031; Fla. Stat. § 196.075; Fla. Stat. § 197.252 (in effect for 2015)
Florida Property Tax Valuation and Income Limitation Rates
[http://dor.myflorida.com/dor/property/resources/limitations.html Accessed on 04/14/2016]
View Archived Source
1213 Arizona 2015 Ariz. Rev. Stat. § 42-17401; Ariz. Rev. Stat. § 42-18153 (in effect for 2015)
A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
1214 West Virginia 2015 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2015)
1215 Rhode Island 2015 R.I. Gen. Laws § 44-3-15 (in effect for 2015)
1216 District of Columbia 2015 DC ST § 47-863 (in effect for 2015)

2014 D.C. Law 20-117 §12 (Act 20-291)
1217 Illinois 2015 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2015)
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
1218 Colorado 2015 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2015)
Colo. Const. Art. X, Section 3.5
Colorado Department of the Treasury, Senior and Veteran Property-Tax Programs, Property Tax Exemption Program for Seniors and Disabled Veterans
[https://treasury.colorado.gov/senior-and-veteran-property-tax-programs Accessed 10/07/2021]
View Archived Source
1219 Florida 2015 Fla. Stat. § 196.082; Fla. Stat. § 196.091 (in effect for 2015)
Fla. Const. Art. VII § 6
1220 Maine 2015 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2015)
1221 Arizona 2015 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2015)
1222 Maryland 2015 Md. Code, Tax-Property § 9-219 (in effect for 2015)
1223 Massachusetts 2015 Mass. Gen. Laws ch. 59, § 5-18 ~ § 5-18A (in effect for 2015)
1224 Missouri 2015 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2015)
Property Tax Credit Claim Form and Instructions (2015) Missouri Department of Revenue [http://dor.mo.gov/forms/MO-PTC%20Instructions_2015.pdf Accessed on 07/05/2016]
View Archived Source
1225 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
1226 Georgia 2015 Ga. Code Ann. § 48-5-52 (in effect for 2015)
1227 Colorado 2015 Colo. Rev. Stat. § 39-3.5-103; Colo. Rev. Stat. § 39-3.5-105 (in effect for 2015)
1228 New Hampshire 2015 N.H. Rev. Stat. § 72:33; N.H. Rev. Stat. § 72:38-a (in effect for 2015)
1229 Massachusetts 2015 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2015)
1230 South Carolina 2015 S.C. Code Ann. § 12-37-250; S.C. Code Ann. § 12-37-270 (in effect for 2015)
1231 Minnesota 2015 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2015)
1232 Wyoming 2015 Wyo. Stat. § 39-11-109 (c) (in effect for 2015)

Wyoming Tax Refund for Elderly & Disabled (2015) [http://www.health.wyo.gov/main/tred.html Accessed on 12/15/2015] View Archived Source
1233 District of Columbia 2015 DC ST § 47-1806.06 (in effect for 2015)

2013 DC Sess. Acts no. 19-649 § 2; 2015 Sess. Acts no. 20-155
Schedule H Homeowner and Renter Property Tax Credit Form (November 2014) Office of Tax and Revenue [http://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2014_Schedule%20H_11201412-2014.pdf Accessed on 05/24/2016] View Archived Source
1234 Pennsylvania 2015 L. 2006 Act 1, Taxpayer Relief Act (in effect for 2015)
Report to the Pennsylvania General Assembly on the Property Tax Rent Rebate (PTRR) Program for Property Taxes or Rent Paid in 2014 (September 2015) Pennsylvania Department of Revenue, Bureau of Research [http://www.revenue.pa.gov/GeneralTaxInformation/News%20and%20Statistics/Documents/PTRR%20Reports/2015_ptrr_report.pdf Accessed on 06/15/2016] View Archived Source
1235 Washington 2015 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (1-5); Wash. Rev. Code 84.04.140 (in effect for 2015)
2015 Wash. 3rd Sp. Sess. Laws ch. 30 § 2
Const. of the State of Wash. Article VII §10
1236 Illinois 2015 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2015)
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
1237 Connecticut 2016 Conn. Gen. Stat. §12-170v (in effect for 2016)
1238 Wisconsin 2016 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2016)
Wisconsin Legislative Fiscal Bureau, Property Tax Deferral Loan Program (Informational Paper 23)(2015)[http://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2015/0023_property_tax_deferral_loan_program_informational_paper_23.pdf Accessed on 10/09/2017] View Archived Source
1239 Michigan 2016 Mich. Comp. Laws § 206.520; Mich. Comp. Laws § 206.522 (in effect for 2016)
2015 Mi. Laws Ch. 179 § 522

Michigan Legislature (2016) Michigan Taxpayer's Guide (See page 12) [http://www.legislature.mi.gov/documents/Publications/TaxpayerGuide2017.pdf Accessed on 10/19/2017]
View Archived Source
1240 District of Columbia 2016 DC ST § 47-863 (in effect for 2016)

Homestead/Senior Citizen Deduction (2016) Office of Tax and Revenue [http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed on 05/20/2016]

View Archived Source
1241 Kansas 2016 Kan. Stat. Ann. §79-32,263 (in effect for 2016)
Homestead or Property Tax Refund for Homeowners (2016) Kansas Department of Revenue [https://www.ksrevenue.org/pdf/k-40hbook15.pdf Accessed on 09/29/2017 View Archived Source
1242 Georgia 2016 Ga. Code Ann. § 48-5-40; Ga. Code Ann. § 48-5-47.1 (in effect for 2016)
1243 Rhode Island 2016 R.I. Gen. Laws § 44-33-1 ~ § 44-33-19 (in effect for 2016)
Rhode Island, Department of Taxation, Rhode Island Tax News, p.6, 2016[http://www.tax.ri.gov/Tax%20Website/TAX/newsletter/Rhode%20Island%20Division%20of%20Taxation%20Newsletter%20--%20Special%20Edition%20--%20Filing%20Season%202016.pdf Accessed 07/15/2016] View Archived Source

2015 Form RI-1040H Application and Instructions (2015) Rhode Island Division of Taxation [http://www.tax.ri.gov/forms/2015/Income/2015%201040H_hhh.pdf Accessed on 07/14/2016] View Archived Source
1244 New Mexico 2016 N.M. Stat. § 7-2-18 (in effect for 2016)
1245 Massachusetts 2016 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2016)

Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older (2016) Massachusetts Department of Revenue http://www.mass.gov/dor/businesses/help-and-resources/legal-library/tirs/tirs-by-years/2016-releases/tir-16-8.html Accessed on 01/30/2017 View Archived Source
1246 Missouri 2016 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2016)
Property Tax Credit Claim Form and Instructions (2016) [http://dor.mo.gov/forms/MO-PTC%20Instructions_2016.pdf Accessed on 10/25/2017 View Archived Source
1247 Maine 2016 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2016)
1248 Utah 2016 Utah Code § 59-2-1202(7)(c)(i) ~ 59-2-1209 (in effect for 2016)
L. 2016, c. 375, § 1
Utah Const. art. XIII, § 3
Property Tax Relief Table (2016) Utah State Tax Commission, Property Tax Division
[http://propertytax.utah.gov/library/pdf/taxrate_pdfs/2016TaxReliefTable.pdf Accessed on 06/02/2016] View Archived Source
1249 Connecticut 2016 Conn. Gen. Stat. § 12-62g; Conn. Gen. Stat. § 12-81 (20); Conn. Gen. Stat. § 12-81f; Conn. Gen. Stat. § 12-81g; Conn. Gen. Stat. § 12-90 (in effect for 2016)
1250 Tennessee 2016 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2016)

2016 Tenn. Pub. Acts ch. 1065
Elderly or Disabled Homeowner Property Tax Relief Program (2016), Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/TaxReliefBrochure2016.pdf Accessed on 05/20/2016] View Archived Source
1251 Florida 2016 Fla. Stat. § 196.031; Fla. Stat. § 196.075; Fla. Stat. § 197.252 (in effect for 2016)
Florida Property Tax Valuation and Income Limitation Rates
[http://dor.myflorida.com/dor/property/resources/limitations.html Accessed on 09/11/2017]
View Archived Source
1252 Colorado 2016 Colo. Rev. Stat. § 39-3.5-103; Colo. Rev. Stat. § 39-3.5-105 (in effect for 2016)
1253 Washington 2016 Wash. Rev. Code § 84.36.379; Wash. Rev. Code § 84.36.381(6); Wash. Rev. Code § 84.04.140 (in effect for 2016)
2015 Wash. 3rd Sp. Sess. Laws ch. 30 § 2
Const. of the State of Wash. Article VII §10
1254 Illinois 2016 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2016)
1255 New York 2016 N.Y. R.P.T. Law § 460 (in effect for 2016)
1256 Georgia 2016 Ga. Code Ann. § 48-5-52 (in effect for 2016)
Property Tax Exemptions, Department of Revenue [https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Georgia/2016/GA_Property%20Tax%20Guide%20for%20Georgia%20Citizens_Department%20of%20Revenue.pdf Accessed on 09/13/2017]
1257 Maine 2016 Me. Rev. Stat. Ann. tit. 36, § 5219-KK (in effect for 2016)

Property Tax Fairness Credit (2016) Maine Department of Revenue [https://www1.maine.gov/revenue/forms/1040/2016/16_1040%20sched%20pstfc_download.pdf Accessed 10/03/17]
View Archived Source
1258 New Jersey 2016 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2016)


Senior Freeze (Property Tax Reimbursement) Income Limit History [http://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed 11/2/2017]
View Archived Source
1259 California 2016 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2016)
Homeowner and Renter Assistance, California Franchise Tax Board (no date) [http://www.ftb.ca.gov/individuals/hra/index.shtml Accessed on 04/17/2017] View Archived Source
1260 West Virginia 2016 W. Va. Code § 11-21-21 (in effect for 2016)
How Do I? (2017) West Virginia State Department [https://tax.wv.gov/Individuals/HowDoI/Pages/IndividualsHowDoI.aspx Accessed on 10/11/2017] View Archived Source
1261 California 2016 Cal. Revenue and Taxation Code § 20581 ~ § 20623 (in effect for 2016)
Cal. Const. Art. XIII, § 8.5
California State Controller Betty T. Yee (2015) Property Tax Postponement FAQ [http://www.sco.ca.gov/ard_ptp_faq.html accessed04/17/17]
View Archived Source
California State Controller Betty T. Yee (2016) Property Tax postponement [http://www.sco.ca.gov/ardtax_prop_tax_postponement.html accessed 4/17/17]
View Archived Source

View Archived Source
1262 Massachusetts 2016 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2016)
1263 Texas 2016 Tex. Tax Code §11.26, Tex. Tax Code §11.261 (in effect for 2016)
Tex. Cons. §1-b(h)
1264 Nebraska 2016 Neb. Rev. Stat. § 77-3501 ~ § 77-3507; Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2016)
Nebraska Homestead Exemption Information Guide (2016) Department of Revenue [http://www.revenue.nebraska.gov/info/96-299.pdf Accessed on 07/08/2016]
View Archived Source
1265 Wyoming 2016 Wyo. Stat. § 39-11-109 (c) (in effect for 2016)

Memorandum on Wyoming Tax Refund for Elderly & Disabled (2016) [ http://www.sublettewyo.com/index.aspx?NID=68 Accessed on 10/9/2017]

View Archived Source
1266 South Dakota 2016 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2016)
Homestead Exemption Program (2011), South Dakota Department of Revenue
[http://www.state.sd.us/drr2/propspectax/property/publications.htm Accessed on 11/6/17]
View Archived Source
1267 Louisiana 2016 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2016)
La. Const. Art. VII, §18 (G)
1268 Texas 2016 Tex. Tax Code Ann. § 11.22; Tex. Tax Code Ann. § 11.131 (in effect for 2016)
L. 2015, c. 702 § 1
Tex. Constitution Article VIII §2
Texas Property Tax Exemption (January 2016) Texas Comptroller [ https://comptroller.texas.gov/taxes/property-tax/exemptions/index.php Accessed on 10/19/2017] View Archived Source
1269 Massachusetts 2016 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2016)
1270 Connecticut 2016 Conn. Gen. Stat. §12-129n (in effect for 2016)
1271 North Carolina 2016 N.C. Gen. Stat. § 105‑277.1B (in effect for 2016)
2016 Application for Property Tax Relief (2015) North Carolina Department of Revenue [https://files.nc.gov/ncdor/documents/forms/av9_2016.pdf?omlQRVNXQN0Wy90Wt2eIvC5gnwQkDBHk Accessed on 12/19/2017] View Archived Source
1272 Arizona 2016 Ariz. Rev. Stat. § 43-1072 (in effect for 2016)
Arizona Booklet 140PTC: Property Tax Refund Credit (2016) Arizona Department of Revenue
[https://www.azdor.gov/Portals/0/ADOR-forms/TY2015/10400/140PTCBooklet.pdf Accessed on 04/12/2017]

View Archived Source
1273 Oregon 2016 Or. Rev. Stat. § 311.666 ~ § 311.701; Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2016)
L. 2015, c. 309, § 1
2016 Oregon Property Tax Deferral (December 2015) [https://www.oregon.gov/DOR/forms/FormsPubs/tax-deferral-application_490-014.pdf Accessed on 09/06/2016] View Archived Source
1274 Mississippi 2016 Miss. Code Ann. § 27-33-19; Miss. Code Ann. § 27-33-67 (2); Miss. Code Ann. § 27-33-75; Miss. Code Ann. § 27-33-77 (in effect for 2016)
1275 Wyoming 2016 Wyo. Stat. § 39-13-107 (b)(iii) (in effect for 2016)
1276 Kentucky 2016 Ky. Rev. Stat. Ann. § 132.751; Ky. Rev. Stat. Ann. § 132.810 (in effect for 2016)
Homestead Exemption Allowance for 2016, Kentucky Department of Revenue [https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/Pages/Homestead-Exemption.aspx Accessed on 09/29/2017] View Archived Source

Application for Exemption under the Homestead/Disability Amendment (no date), Kentucky Department of Revenue [https://revenue.ky.gov/Forms/62A350.pdf Accessed on 05/19/2016] View Archived Source
1277 South Dakota 2016 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2016)
Application for Assessment Freeze for the Elderly & Disabled (December 2015) South Dakota Department of Revenue [https://www.state.sd.us/eforms/secure/eforms/E1289V15-ApplicationForFreezeOnAssessmentsOfDwellingsOfDisabledAndSeniorCitizens.pdf Accessed on 10/23/2017]
View Archived Source
1278 Rhode Island 2016 R.I. Gen. Laws § 44-3-15 (in effect for 2016)
1279 Nevada 2016 2015 Nev. Stat. ch 534 §60
Senior Tax Assistance Rebate Program (2016) [http://adsd.nv.gov/uploadedFiles/adsdnvgov/content/Programs/Physical/Senior_Tax_Assistance_Rebate/Instructions%209.8.16%20with%20extension.pdf Accessed 10/27/17).
View Archived Source
1280 Virginia 2016 Va. Code Ann. § 58.1-3210 (in effect for 2016)
Constitution of Virginia Article X, §6 (b)
1281 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
1282 Montana 2016 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2016)
1283 Maine 2016 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2016)
1284 Connecticut 2016 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2016)
Homeowner Question & Answer Booklet, Pg. 1 (2016) Office of Policy and Management [http://www.ct.gov/opm/lib/opm/igp/patsullivan/owners_q&a_2016.pdf Accessed on 04/24/2017] View Archived Source
1285 Florida 2016 Fla. Stat. § 196.075 (in effect for 2016)
Fla. Const. Art. VII §6(d)
Florida Property Tax Valuation and Income Limitation Rates
[http://dor.myflorida.com/dor/property/resources/limitations.html Accessed on 09/11/2017]
View Archived Source
1286 Colorado 2016 Colo. Rev. Stat. § 39-31-101 (in effect for 2016)
Property Tax/Rent/Heat Rebate Booklet (2015) Colorado Department of Revenue [https://www.colorado.gov/pacific/sites/default/files/104PTC2015.pdf Accessed on 04/18/2017]

Final Fiscal Note (2014) Colorado Legislative Council Staff Fiscal Note [http://www.leg.state.co.us/clics/clics2014a/csl.nsf/billcontainers/252DAD4B597DDA3387257C300005BB72/$FILE/SB014_f1.pdf Accessed 4/18/17]
1287 Washington 2016 Wash. Rev. Code § 84.39.010 (In effect for 2016)
1288 Alabama 2016 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2017)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 04/05/] View Archived Source
1289 New Jersey 2016 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2016)
1290 New Mexico 2016 N.M. Stat. § 7-36-21.3 (in effect for 2016)
New Mexico Taxation and Revenue Department 2016 Limitation Increase 65 & Older or Disabled Application and Instructions (2015) New Mexico Taxation & Revenue Department [http://www.tax.newmexico.gov/uploads/files/Property%20Tax%20Division/Appraisal/2016%20Over%2065%20%20low%20income%20Disabled%20Form%20and%20Instructions.pdf Accessed on 11/03/2017] View Archived Source
1291 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
1292 North Carolina 2016 N.C. Gen. Stat. § 105‑277.1 (in effect for 2016)
2016 Application for Property Tax Relief (2015) North Carolina Department of Revenue [https://files.nc.gov/ncdor/documents/forms/av9_2016.pdf?omlQRVNXQN0Wy90Wt2eIvC5gnwQkDBHk Accessed on 12/19/2017] View Archived Source
1293 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
1294 Alaska 2016 Alaska Stat. § 29.45.030(e)(in effect for 2016)

Alaska Taxable p. 61 (2016) Department of Commerce, Office of the State Assessor [https://www.commerce.alaska.gov/dcra/DCRARepoExt/RepoPubs/Taxable/2016-Full.pdf Accessed on 04/13/2017] View Archived Source
1295 Massachusetts 2016 Mass. Gen. Laws ch. 59, § 5K;
Mass. Gen. Laws ch. 59, § 5N (in effect for 2016)
2016 Ma. Laws Ch. 218 § 127 (HB 4565
1296 Michigan 2016 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2016)
Frequently Asked Questions (FAQs) About Deferred Special Assessments (March 2016) Michigan Department of Treasury [http://www.michigan.gov/documents/treasury/DeferredSpecialAssessments_189257_7.pdf Accessed on 05/26/2016] View Archived Source
1297 South Dakota 2016 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2016)
2016 S.D. Sess. Laws ch. 60 § 4, 5
Sales or Property Tax Refund for Senior Citizens & Citizens with Disabilities: 2016 Refund Application (2016) South Dakota Department of Revenue [http://dor.sd.gov/Taxes/Special_Taxes/Forms/PDFs/2016%20Refund%20Packet.pdf Accessed on 10/23/2017]
View Archived Source
1298 Oklahoma 2016 Okla. Stat. § 68-2888; Okla. Stat. § 68-2893; Okla. Stat. § 68-2890.1(B) (in effect for 2016)
Okla. Const. art. X, § 8C
Statewide Maximum Qualification Income Amounts for Property Valuation Limitation (2016) Oklahoma Tax Commission, Ad Valorem Division [https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202016.pdf Accessed on 06/14/2016] View Archived Source
1299 Massachusetts 2016 Mass. Gen. Laws ch. 59, § 5-18 ~ § 5-18A (in effect for 2016)
1300 Georgia 2016 Ga. Code Ann. § 48-5-70 ~ § 48-5-84 (in effect for 2016)
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