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
South Carolina 2016 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1301 SC103_RR16
South Dakota 2016 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 1302 SD103_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 1303 OR101_RR16
Washington 2016 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 1304 WA101_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 1305 WA102_RR16
Georgia 2016 Homestead Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling, Principal Residence 1306 GA101_RR16
New York 2016 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1307 NY112_RR16
Delaware 2016 Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 1308 DE103_RR16
Kansas 2016 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 1309 KS103_RR16
Utah 2016 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 1310 UT102_RR16
Connecticut 2016 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 1311 CT101_RR16
Nevada 2016 Senior Citizens’ Property Tax / Rent Rebate (STARR program) Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 1312 NV105_RR16
Arizona 2016 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1313 AZ107_RR16
Illinois 2016 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1314 IL105_RR16
West Virginia 2016 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 1315 WV102_RR16
California 2016 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1316 CA102_RR16
Massachusetts 2016 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 1317 MA105_RR16
Maine 2016 Deferred Collection of Homestead Property Taxes Deferral Age, Homeowner, Income Ceiling 1318 ME108_RR16
District of Columbia 2016 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1319 DC105_RR16
Florida 2016 Local Option Homestead Exemption for Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence 1320 FL107_RR16
Arkansas 2016 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 1321 AR103_RR16
Wyoming 2016 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 1322 WY101_RR16
Alabama 2016 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 1323 AL402_RR16
Wisconsin 2016 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Veteran, Other Criteria 1324 WI102_RR16
Michigan 2016 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 1325 MI106_RR16
New Jersey 2016 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1326 NJ104_RR16
Hawaii 2016 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 1327 HI107_RR16
California 2016 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 1328 CA106_RR16
Hawaii 2016 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 1329 HI102_RR16
Rhode Island 2016 Property Tax Relief Act Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1330 RI101_RR16
New Mexico 2016 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1331 NM105_RR16
Missouri 2016 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 1332 MO103_RR16
Texas 2016 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 1333 TX102_RR16
Louisiana 2016 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1334 LA103_RR16
Georgia 2016 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 1335 GA103_RR16
Tennessee 2016 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 1336 TN104_RR16
Tennessee 2016 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1337 TN101_RR16
Arizona 2016 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1338 AZ104_RR16
District of Columbia 2016 Elderly Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 1339 DC109_RR16
Maryland 2016 State Renters' Tax Credit with Local Option Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 1340 MD103_RR16
Washington 2016 Property Tax Exemption for Widow or Widowers of Veterans Exemption Age, Income Ceiling, Surviving Spouse 1341 WA103_RR16
Kentucky 2016 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 1342 KY101_RR16
Utah 2016 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1343 UT105_RR16
Connecticut 2016 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1344 CT102_RR16
Illinois 2016 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 1345 IL106_RR16
North Carolina 2016 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1346 NC101_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 1347 MA107_RR16
Maine 2016 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 1348 ME109_RR16
Florida 2016 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 1349 FL108_RR16
Alaska 2016 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 1350 AK102_RR16
North Carolina 2016 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1351 NC103_RR16
Mississippi 2016 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence 1352 MS102_RR16
New Jersey 2016 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1353 NJ107_RR16
North Dakota 2016 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1354 ND101_RR16
Indiana 2016 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 1355 IN107_RR16
Michigan 2016 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 1356 MI105_RR16
Colorado 2016 Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 1357 CO104_RR16
Wyoming 2016 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1358 WY104_RR16
Arizona 2016 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1359 AZ102_RR16
Iowa 2016 Elderly and Disabled Homeowner and Renters Property Tax Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1360 IA101_RR16
Rhode Island 2016 Local Option Tax Rate and Valuation Freeze for Disabled Persons Credit Age, Disability, Income Ceiling 1361 RI102_RR16
Virginia 2016 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 1362 VA101_RR16
Georgia 2016 School Property Tax Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 1363 GA108_RR16
Montana 2016 Elderly Homeowner/Renter Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter 1364 MT104_RR16
Texas 2016 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 1365 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 1366 MA101_RR16
Georgia 2016 Homestead Exemption for Disabled Veterans Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1367 GA104_RR16
Connecticut 2017 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1368 CT112_RR17
Arizona 2017 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1369 AZ104_RR17
South Dakota 2017 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Other Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1370 SD104_RR17
Florida 2017 Local Option Additional Exemption for Low-Income Seniors with Long-Term Residency Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1371 FL109_RR17
Michigan 2017 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 1372 MI105_RR17
Massachusetts 2017 Credit or Exemption for Surviving Spouses, Minor Children of Deceased Parents, and Persons Over Age 70 with Local Option (Clause 17- 17E) Credit, Exemption Age, Homeowner, Principal Residence, Wealth Limit, Surviving Spouse, Other Criteria 1373 MA101_RR17
Washington 2017 Property Tax Exemption for Widow or Widowers of Veterans Circuit Breaker Age, Income Ceiling, Surviving Spouse 1374 WA103_RR17
Georgia 2017 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling, Principal Residence 1375 GA103_RR17
Maryland 2017 Local Option Property Tax Credit for Long-term Elderly Residents and Veterans Credit Age, Homeowner, Veteran, Other Criteria 1376 MD116_RR17
Rhode Island 2017 Property Tax Relief for Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1377 RI101_RR17
Tennessee 2017 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1378 TN101_RR17
West Virginia 2017 Tax Relief for Elderly Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1379 WV103_RR17
Maryland 2017 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Homeowner, Renter 1380 MD111_RR17
Maryland 2017 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Income Ceiling, Principal Residence 1381 MD112_RR17
Iowa 2017 Elderly and Disabled Homeowner and Renters Property Tax Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1382 IA101_RR17
Delaware 2017 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1383 DE101_RR17
New York 2017 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1384 NY104_RR17
Georgia 2017 Homestead Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 1385 GA101_RR17
West Virginia 2017 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 1386 WV102_RR17
Mississippi 2017 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 1387 MS103_RR17
Massachusetts 2017 Credit or Exemption for Persons Aged 70 or Older with Local Option (Clause 41; 41B-D) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1388 MA104_RR17
Indiana 2017 Over 65 Credit - Circuit Breaker Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1389 IN110_RR17
Georgia 2017 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 1390 GA110_RR17
Colorado 2017 Property Tax and Rent Rebate Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Surviving Spouse, Other Criteria 1391 CO102_RR17
District of Columbia 2017 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1392 DC106_RR17
Connecticut 2017 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1393 CT102_RR17
New Hampshire 2017 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 1394 NH108_RR17
Utah 2017 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 1395 UT102_RR17
Maine 2017 Deferred Collection of Homestead Property Taxes (Program Phasing Out) Deferral Age, Homeowner, Income Ceiling 1396 ME108_RR17
Idaho 2017 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1397 ID103_RR17
Kentucky 2017 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 1398 KY101_RR17
Maryland 2017 Local Property Tax Deferral Options Deferral Age, Other Criteria 1399 MD102_R17
Illinois 2017 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 1400 IL102_RR17

Pages

# State Year Source
1301 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
1302 New York 2016 N.Y. R.P.T Law § 425
N.Y. Tax Law §606(eee) (in effect for 2016)
2016 N.Y. Laws ch. 60 Part A
Summary of Tax Provisions in SFY 2016-17 Budget (June 2016) p.2 [https://www.tax.ny.gov/pdf/stats/sumprovisions/Summary_of_Provisions-2016-17_FINAL.pdf Accessed December 19, 2017]. View Archived Source .
1303 Kansas 2016 Kan. Stat. Ann. § 79-4501 ~ 79-4531 (in effect for 2016)
Homestead or Property Tax Refund for Homeowners (2015) Kansas Department of Revenue [http://www.ksrevenue.org/pdf/k-40hbook15.pdf Accessed on 05/19/2016 View Archived Source
1304 Pennsylvania 2016 L. 2006 Act 1, Taxpayer Relief Act (in effect for 2016)
Report to the Pennsylvania General Assembly on the Property Tax Rent Rebate (PTRR) Program for Property Taxes or Rent Paid in 2015 (September 2016) Pennsylvania Department of Revenue, Bureau of Research [http://www.revenue.pa.gov/GeneralTaxInformation/News%20and%20Statistics/Documents/PTRR%20Reports/2016_ptrr_report.pdf Accessed on 12/20/17] View Archived Source
1305 Illinois 2016 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (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 09/19/2016]

View Archived Source
1306 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
1307 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
1308 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
1309 New Mexico 2016 N.M. Stat. § 7-2-18 (in effect for 2016)
1310 District of Columbia 2016 DC ST § 47-845; DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2016)
Application for Tax Deferral for Low-Income Senior Property Owners and Low-Income Property Owners (November 2014) D.C. Office of Tax and Revenue
[http://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2014Low_income_tax_deferral_form_OGCFINAL.pdf Accessed on 05/10/2017] View Archived Source
1311 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
1312 Arkansas 2016 Ark. Code § 26-26-1120; Ark. Code § 26-26-1124 (in effect for 2016)
Arkansas (2012) Frequently Asked Questions Assessment Coordination Department [http://www.accessarkansas.org/acd/faqs.html Accessed on 04/17/2017]

View Archived Source

Alaska (2015) Property Tax Equalization and Appeal System Synopsis [http://www.arkansas.gov/acd/publications/Synopsis2015.pdf Accessed on 04/18/2017]
1313 Alabama 2016 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2016)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 04/05/2017] View Archived Source
1314 Maine 2016 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2016)
1315 Tennessee 2016 Tenn. Code Ann. § 67-5-705 (in effect for 2016)

Property Tax Freeze Income Limits by County (2016) Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/TaxFreezeIncomeLimits2016List.pdf Accessed on 10/23/2017] View Archived Source
1316 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
1317 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
1318 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
1319 Georgia 2016 Ga. Code Ann. § 48-5-47 (in effect for 2016)
Property Tax Guide for Georgia Citizens, Department of Revenue [https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Georgia/2015/GA_Property_Tax_Guide_for_Georgia_Citizens_DOR_2016.pdf Accessed 9/11/17]
1320 New York 2016 N.Y. R.P.T. Law § 460 (in effect for 2016)
1321 Delaware 2016 Del. Code tit. 14, § 1917 (c) (in effect for 2016)
1322 California 2016 Cal. Revenue and Taxation Code § 69.5 (in effect for 2016)
Cal. Const. Art. XIIIA § 2 (a)
Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed on 04/18/2017] View Archived Source

Proposition 110 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed on 04/18/2017] View Archived Source
1323 Hawaii 2016 Haw. Rev. Stat. § 246A-2; Haw. Rev. Stat. § 246-26(d) (repealed 2016) Local ordinances apply.
2016 Haw. Sess. Laws c. 52 §7
Real Property Assessment Exemption Information (n.d.) City and County of Honolulu Real Property Assessment Division [https://www.realpropertyhonolulu.com/exemptions/exemption-information/ Accessed on 10/06/2017] View Archived Source

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

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

Real Property Assessment Division Tax Relief Programs Maui County [http://www.co.maui.hi.us/756/Tax-Relief-Programs Accessed10/06/2017 View Archived Source
1324 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
1325 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
1326 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
1327 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
1328 Georgia 2016 Ga. Code Ann. § 48-5-70 ~ § 48-5-84 (in effect for 2016)
1329 Massachusetts 2016 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2016)
1330 Texas 2016 Tex. Tax Code §11.26, Tex. Tax Code §11.261 (in effect for 2016)
Tex. Cons. §1-b(h)
1331 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
1332 Louisiana 2016 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2016)
La. Const. Art. VII, §18 (G)
1333 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
1334 Utah 2016 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2016)
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
1335 Connecticut 2016 Conn. Gen. Stat. § 12-81(55); Conn. Gen. Stat. § 12-81i; Conn. Gen. Stat. § 12-81l; Conn. Gen. Stat. § 12-94a (in effect for 2016)
1336 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
1337 Arizona 2016 Arz. Const. Art. IX § 18 (7)
1338 Illinois 2016 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2016)
1339 Wyoming 2016 Wyo. Stat. § 39-13-107 (b)(iii) (in effect for 2016)
1340 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
1341 Iowa 2016 Iowa Code § 25B.7;
Iowa Code § 422.4;
Iowa Code § 425.17;
Iowa Code § 425.19;
Iowa Code § 425.23;
Iowa Code § 425.24;
Iowa Code § 425.29;
Iowa Code § 425.40 (in effect for 2016).
2016 Property Tax Credit Claim Form (July 2015) Iowa Department of Revenue [https://tax.iowa.gov/sites/files/idr/forms1/2016%20Iowa%20Property%20Tax%20Credit%20Claim%20%2854001%29.pdf Accessed on 09/28/2017] View Archived Source
1342 Rhode Island 2016 R.I. Gen. Laws § 44-3-15 (in effect for 2016)
1343 Virginia 2016 Va. Code Ann. § 58.1-3210 (in effect for 2016)
Constitution of Virginia Article X, §6 (b)
1344 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]
1345 Montana 2016 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2016)
1346 Alaska 2016 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Alaska Taxable (2016) Department of Commerce, Office of the State Assessor [https://www.commerce.alaska.gov/dcra/DCRARepoExt/RepoPubs/Taxable/2016-Full.pdf Accessed on 04/06/2017] View Archived Source
1347 Maine 2016 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2016)
1348 District of Columbia 2016 DC ST § 47-1806.06 (in effect for 2016)

Schedule H Homeowner and Renter Property Tax Credit Form (April 2015) Office of Tax and Revenue [http://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/48364_Schedule%20H_12.9.15.pdf Accessed on 05/24/2016] View Archived Source
1349 Florida 2016 Fla. Stat. § 196.082; Fla. Stat. § 196.091 (in effect for 2016)
Fla. Const. Art. VII § 6
1350 Washington 2016 Wash. Rev. Code § 84.39.010 (In effect for 2016)
1351 North Dakota 2016 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2016)
Homestead Property Tax Credit and Renter's Refund Brochure (2015) North Dakota Office of State Tax Commissioner [ https://www.nd.gov/tax/data/upfiles/media/Homestead%20Brochure_web.pdf?20160707115405 Accessed on 11/8/16] View Archived Source
1352 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
1353 Colorado 2016 Colo. Rev. Stat. § 39-3.7-101~102 (in effect for 2016)
1354 Arizona 2016 Ariz. Rev. Stat. § 42-17401; Ariz. Rev. Stat. § 42-18153 (in effect for 2016)
A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
1355 New Jersey 2016 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2016)
1356 Indiana 2016 Ind. Code § 6-1.1-12-14 (in effect for 2016)
1357 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
1358 Georgia 2016 Ga. Code Ann. § 48-5-48 (in effect for 2016)
Ga. Const. Art. VII §II V¶
Property Tax Exemption: Homestead Exemption for Disabled Veteran or Surviving Spouse [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 09/12/2017]
1359 Massachusetts 2016 Mass. Gen. Laws ch. 59, § 5K (in effect for 2016)
2016 Ma. Laws Ch. 218 § 127
1360 Arizona 2016 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2016)
1361 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
1362 Maryland 2016 Md. Code, Tax-Property § 9-102 (in effect for 2016)
2016 Md. Laws ch. 483 §1
1363 Massachusetts 2016 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2016)
1364 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
1365 Utah 2016 Utah Code § 59-2-1202 ~ § 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
1366 Connecticut 2016 Conn. Gen. Stat. § 12-129b ~ § 12-129d;
Conn. Gen. Stat. § 12-129p (in effect for 2016)
1367 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)
1368 Rhode Island 2017 R.I. Gen. Laws § 44-33-1 ~ § 44-33-19 (in effect for 2017)
Rhode Island, Department of Taxation, Rhode Island Tax News, p.14, 2017 [http://www.tax.ri.gov/newsletter/Rhode%20Island%20Division%20of%20Taxation%20Newsletter%20--%20Special%20Edition%20--%20Filing%20Season%202017.pdf Accessed 02/26/2018] View Archived Source

2016 Form RI-1040H Application and Instructions (2017) Rhode Island Division of Taxation
[http://www.tax.ri.gov/forms/2016/Income/2016%201040H_m.pdf Accessed 02/26/2018] View Archived Source
Rhode Island Division of Taxation Personal Income Tax Forms [http://www.tax.ri.gov/taxforms/personal.php Accessed 02/26/2018] View Archived Source
1369 Washington 2017 Wash. Rev. Code § 84.39.010 (In effect for 2017)
Washington Department of Revenue, Property Tax Assistance Program for Widows or Widowers of Veterans (2018),
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/WidowWidowersGrantProg.pdf accessed 06/26/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Property_Tax_Assistance_Program_for_Widows_or_Widowers_of_Veterans_Washington_State_Dept_of_Revenue_Jan_2018.pdf]

Washington Department of Revenue, Property Tax Assistance Claim Form for Widows or Widowers of Veterans, (2017)

[https://dor.wa.gov/legacy/Docs/forms/PropTx/Forms/PrptyTxAsstClmWidows-WidowersOfVets.doc accessed 06/26/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Property_Tax_Assistance_Claim_Form_for_Widowers_of_Veterans_Dept_of_Revenue_Washington_State_Dec_2017.doc]
1370 Colorado 2017 Colo. Rev. Stat. § 39-31-101 (in effect for 2017)
Property Tax/Rent/Heat Rebate 2017 Booklet Colorado Department of Revenue for filing in 2018
[https://www.colorado.gov/pacific/sites/default/files/104PTC.pdf Accessed on 02/1/2018]
View Archived Source

Property Tax/Rent/Heat Rebate 2016 Booklet for filing in 2017
[https://www.colorado.gov/pacific/sites/default/files/2016104PTC.pdf Accessed 08/23/2018]

View Archived Source

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 02/12/2018]

View Archived Source

Colorado Department of Revenue Taxation Division, Property Tax, Rent, Heat Credit Rebate

[https://www.colorado.gov/pacific/tax/property-tax-rent-heat-credit-ptc-rebate-file Accessed 09/06/2018]

View Archived Source
1371 District of Columbia 2017 DC ST § 47-863 (in effect for 2017)

Senior Citizen or Disabled Property Owner Tax Relief (2017) Office of Tax and Revenue [http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed on 02/26/2018]

View Archived Source

FP-100 (2017) Office of Tax and Revenue [https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/FP-100%20HOMESTEAD%20RECONFIRMATION_FILL-IN%2001112018_0.pdf accessed 06/25/2018]

View Archived Source
1372 Tennessee 2017 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2017)

2017 Tenn. Pub Act ch 181 § 31, 32

Elderly or Disabled Homeowner Property Tax Relief Program (2017), Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/TaxReliefBrochure2017.pdf Accessed on 10/23/2017]

View Archived Source
1373 West Virginia 2017 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2017)
1374 Maryland 2017 Md. Code, Tax-Property § 9-245 (in effect for 2017)
Maryland Department of Assessments and Taxation, Homeowners’ Property Tax Credit Application, (2017)
[http://dat.maryland.gov/SDAT%20Forms/HTC-60.pdf Accessed on 07/10/2018]
View Archived Source
Department of Assessments and Taxation, A Homeowner's Guide to Property Taxes and Assessments, (2017)
[http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx accessed 07/10/2018]
View Archived Source

Department of Assessments and Taxation, Homeowners' Property Tax Credit Program, (2017)

[http://dat.maryland.gov/realproperty/Pages/Homeowners%27-Property-Tax-Credit-Program.aspx accessed 07/10/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Maryland/2017/MD_Homeowners_Property_Tax_Credit_Program_Information_Department_of_Assessments_and_Taxation_2017.pdf]
1375 Iowa 2017 Iowa Code § 25B.7;
Iowa Code § 422.4;
Iowa Code § 425.17;
Iowa Code § 425.19;
Iowa Code § 425.23;
Iowa Code § 425.24;
Iowa Code § 425.29;
Iowa Code § 425.40 (in effect for 2017).
Iowa Department of Revenue, 2017 Property Tax Credit Claim, (2017)

[https://tax.iowa.gov/sites/files/idr/forms1/Iowa%20Property%20Tax%20Credit%20Claim%20%2854001%29.pdf Accessed 07/03/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Iowa/2017/IA_2017_Iowa_Property_Tax_Credit_Claim_Dept_of_Revenue_Jun_2016.pdf]

Iowa Department of Revenue, 2017 Rent Reimbursement Claim, (2017) [https://tax.iowa.gov/sites/files/idr/forms1/2017IowaRentReimbursementClaim%2854130%292017.12.06_0.pdf Accessed 07/03/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Iowa/2017/IA_2017_Iowa_Rent_Reimbursement_Claim_Iowa_Dept_of_Revenue_2017.pdf]
Iowa Department of Revenue, Property Tax Credits and Exemptions Web Page

[https://tax.iowa.gov/property-tax-credits-and-exemptions#Disabled Accessed 07/03/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Iowa/2017/IA_Property_Tax_Credits_and_Exemptions_Iowa_Department_of_Revenue_2017.pdf]
1376 New York 2017 N.Y. R.P.T Law § 425
N.Y. Tax Law §606(eee) (in effect for 2017)
2017 N.Y. Laws ch. 59 (AB 3009); 2016 N.Y. Laws ch. 60 Part A
New York State Department of Taxation and Finance, Summary of Tax Provisions in SFY 2016-17 Budget (June 2016) p.2
[https://www.tax.ny.gov/pdf/stats/sumprovisions/Summary_of_Provisions-2016-17_FINAL.pdf Accessed 12/19/17]
View Archived Source

New York State Department of Taxation and Finance, Summary of 2016 STAR Transition Legislation, (2016)

[https://www.tax.ny.gov/images/orpts/star2016-amendments-summary.pdf Accessed 09/25/2018]

View Archived Source

New York State Department of Taxation and Finance, Questions and Answers for Homeowners about the New STAR Credit Program, (2017)
[https://www.tax.ny.gov/pit/property/star/star-2016-tp-faqs.htm accessed 07/17/2018]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit Information, (2017)
[https://www.tax.ny.gov/pdf/star/rp-5310-fs.pdf accessed 07/17/2018]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit, (2017)
[https://www.tax.ny.gov/pit/property/star/default.htm accessed 07/17/2018]
View Archived Source

New York State Department of Taxation and Finance, STAR Eligibility Information, (2017)

[https://www.tax.ny.gov/pit/property/star/eligibility.htm accessed 07/17/2018]

View Archived Source
1377 Georgia 2017 Ga. Code Ann. § 48-5-47 (in effect for 2017)
Ga. Const. Art. VII, § II
Georgia Department of Revenue, Application for Homestead Exemptions (General) [https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Form/LGS-Homestead_Application_for_Homestead_Exemption.pdf Accessed 02/13/2018] View Archived Source

Georgia Department of Human Services Senior Homeowner's Resource Guide (Page 25-28) [http://dhs.georgia.gov/sites/aging.georgia.gov/files/imported/DHR-DAS/DHR-DAS_Newsletter/GA%20Senior%20Homeowners%20Guide.pdf Accessed 02/13/2018] View Archived Source
Property Tax Guide for Georgia Citizens, Department of Revenue [https://dor.georgia.gov/property-tax-exemptions Accessed 02/13/2018]
View Archived Source

Property Tax Homestead Exemptions [https://dor.georgia.gov/property-tax-homestead-exemptions Accessed 06/25/2018]

View Archived Source
1378 Maryland 2017 Md. Code, Tax-Property § 9-219 (in effect for 2017)
1379 West Virginia 2017 W. Va. Code § 11-21-21 (in effect for 2017)
West Virginia State Tax Department 2016 Income Tax Returns Forms and Instructions [https://tax.wv.gov/Documents/TaxForms/2016/it140.booklet.pdf Accessed 11/17/2018]
View Archived Source
1380 Maryland 2017 Md. Code, Tax-Property §9-258
2016 Md. Laws ch. 498 (HB 898)
1381 Mississippi 2017 Miss. Code Ann. § 27-33-19 ; Miss. Code Ann. § 27-33-67(1); Miss. Code Ann. § 27-33-75; Miss. Code Ann. § 27-33-77 (in effect for 2017)
Property FAQ, Mississippi Tax Commission [https://www.dor.ms.gov/Property/Documents/PropertyFAQ.pdf accessed 06/26/2018]

View Archived Source
1382 Indiana 2017 Ind. Code §6-1.1-20.6-4, Ind. Code §6-1.1-20.6-8.5 (in effect for 2017)
https://www.in.gov/dlgf/8510.htm
1383 Georgia 2017 Ga. Code Ann. § 48-5-48.3 (in effect for 2017)
Ga. Code Ann. § 48-5-8 (in effect for 2017)
1384 Massachusetts 2017 Mass. Gen. Laws ch. 59, § 5-41; Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2017)
Massachusetts Department of Revenue Taxpayers Guide to Property Tax Exemptions for Seniors [https://www.mass.gov/files/documents/2018/01/02/dor-proptax-guide-seniors.pdf Accessed 02/05/2018] View Archived Source

Massachusetts Department of Revenue Application for Senior Exemption Under Clauses 41 and 41B through D [https://www.mass.gov/files/documents/2018/01/02/dor-proptax-form-96-1-seniors.pdf Accessed 02/05/2018] View Archived Source
1385 Connecticut 2017 Conn. Gen. Stat. § 12-129b ~ § 12-129d;
Conn. Gen. Stat. § 12-129p (in effect for 2017)
Form M-36, Office of Policy and Management [http://www.ct.gov/opm/lib/opm/igp/grants/taxrel/m36(freezeclaimform07).pdf accessed 07/05/2018]

View Archived Source
Property Tax Relief for Seniors [https://www.cga.ct.gov/2008/rpt/2008-R-0005.htm accessed 02/14/18]

View Archived Source
1386 New Hampshire 2017 N.H. Rev. Stat. § 72:33; N.H. Rev. Stat. § 72:38-a (in effect for 2017)
Elderly and Disabled Tax Deferral Application View Archived Source
1387 Utah 2017 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2017)
Utah: Property Tax Abatement, Deferral, and Exemption Programs for Individuals (2017) [http://tax.utah.gov/forms/pubs/pub-36.pdf]
View Archived Source

2017 Property Tax Relief Table Utah [https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Utah/2017/UT_2017_Property_Tax_Relief_Table_USTC_PTD.pdf Accessed 01/09/2018]
1388 Maine 2017 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2017)
1389 Idaho 2017 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2017)
1390 Connecticut 2017 Conn. Gen. Stat. §12-129n (in effect for 2017)
Office of Legislative, Research Property Tax Relief for Seniors OLR Research Report 2008R-005 [https://www.cga.ct.gov/2008/rpt/2008-R-0005.htm accessed 07/16/2018]
View Archived Source
1391 Arizona 2017 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2017)
1392 Delaware 2017 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 2017)
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
1393 South Dakota 2017 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2017)
South Dakota Department of Revenue Form 1295 V17: Municipal Tax Reduction Local Option [https://www.state.sd.us/eforms/secure/eforms/E1295V17-ApplicationForPropertyTaxReductionFromMunicipalTaxesForTheElderlyAndDisabled.pdf Accessed 04/18/2018] View Archived Source

South Dakota Department of Revenue Guide for Municipal Property Tax Reduction Local option [https://dor.sd.gov/Taxes/Property_Taxes/PDFs/property_tax_reduction_from_muni.pdf Accessed 04/18/2018] View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website [http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 04/18/2018] View Archived Source
1394 Florida 2017 Fla. Stat. § 196.075 (in effect for 2017)
2016 Fla. Laws ch. 16-121 § 1.
Fla. Const. Art. VII §6(d)
Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return, (2017)
[http://floridarevenue.com/property/Documents/dr501sc.pdf Accessed 09/27/2018]
View Archived Source

Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 07/16/2018]
View Archived Source

Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions, (2017)
[http://floridarevenue.com/property/Documents/dr501.pdf accessed 07/16/2018]
View Archived Source
1395 Michigan 2017 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2017)
Michigan Department of Treasury, Frequently Asked Questions (FAQs) About Deferred Special Assessments (March 2017)

[http://www.michigan.gov/documents/treasury/DeferredSpecialAssessments_189257_7.pdf Accessed on 06/29/2018]
View Archived Source

Department of Treasury, Senior Citizen or Totally and Permanently Disabled Person's Affidavit Requesting Special Assessment Deferment, (2018)
[https://www.michigan.gov/documents/taxes/2748_DSA_Affidavit__Instructions_2017_555865_7.pdf accessed 06/29/2018]
View Archived Source

Michigan Legislature, Michigan Taxpayer's Guide (2017, see page 4)
[http://www.legislature.mi.gov/publications/TaxpayerGuide-2017.pdf Accessed on 06/29/2018]
View Archived Source
Michigan Department of Treasury, Frequently Asked Questions (FAQs) About Deferred Special Assessments (March 2017)

[http://www.michigan.gov/documents/treasury/DeferredSpecialAssessments_189257_7.pdf Accessed on 06/29/2018]
View Archived Source
1396 Massachusetts 2017 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2017)
Massachusetts Division of Local Services Taxpayers Guide to Local Property Tax Exemptions for Seniors, Surviving Spouses, and Minor Children of Deceased Parents (2017) [http://www.mass.gov/dor/docs/dls/publ/brochures/survivchildeld.pdf Accessed 1/24/18] View Archived Source

Massachusetts Department of Revenue State Tax Form 96-6 Application for Statutory Exemption for Seniors, Surviving Spouses, Minor Children (2017) [http://www.mass.gov/dor/docs/dls/publ/forms/seniors-surviving-spouses-minors-96-6.pdf Accessed 1/24/18]
View Archived Source
1397 Georgia 2017 Ga. Code Ann. § 48-5-70 ~ § 48-5-84 (in effect for 2017)
Gwinnett County Tax Commissioner's Office, Property Taxes and Motor Vehicle Facts [https://gwinnetttaxcommissioner.publicaccessnow.com/Portals/0/PDF/OTCBrochure.pdf Accessed 11/28/2018] View Archived Source
1398 Illinois 2017 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2017)
Application for Deferral of Real Estate/ Special Assessment Taxes for Tax Year 2017, Department of Revenue [https://www.cookcountytreasurer.com/pdfs/seniordeferral/IL-1017.pdf accessed 07/11/2018]

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

View Archived Source
1399 Wisconsin 2017 Wis. Stat. § 71.07 (4); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2017)
2017 Wis. Sess. Laws no. 59 §1120;
2017 Wis. Sess. Laws no. 59 §1121
Wisconsin Department of Revenue Application (Long form) for Homestead Credit (FY 2016) [https://www.revenue.wi.gov/DORForms/2016-ScheduleH.pdf Accessed 05/07/2018] View Archived Source

Wisconsin Department of Revenue Application (EZ form) for Homestead Credit (FY 2016) [https://www.revenue.wi.gov/DORForms/2016-ScheduleH-EZ.pdf Accessed 05/07/2018] View Archived Source

Wisconsin Department of Revenue Homestead Tax Credit Program Summary (FY 2016) [https://www.revenue.wi.gov/DORReports/2016hmsted.pdf Accessed 05/07/2018] View Archived Source

Wisconsin Department of Revenue H & H-EZ Homestead Credit Instructions 2016 (filing in 2017)[https://www.revenue.wi.gov/DORForms/2016-ScheduleHandH-EZ-inst.pdf Accessed 08/31/2018] View Archived Source
Wisconsin Department of Revenue Website: FAQ, Claiming a Homestead Credit [https://www.revenue.wi.gov/Pages/FAQS/ise-home.aspx Accessed 05/07/2018] View Archived Source
1400 Washington 2017 Wash. Rev. Code § 84.38.010 ~ 84.38.160
(in effect for 2017)
Department of Revenue, Property Tax Deferral for Senior Citizens and Disabled Persons, (2017)

[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/SeniorDefs.pdf accessed 06/26/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Property_Tax_Deferral_for_Senior_Citizens_and_Disabled_Persons_Washington_State_Department_of_Revenue_Jan_2018.pdf]

Department of Revenue, Deferral Application for Senior Citizens and Disabled Persons, (2017)

[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/proptx/forms/srcitdispersdeclaredefer.doc accessed 06/26/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Deferral_Application_for_Senior_Citizens_and_Disabled_Persons_Washington_State_Department_of_Revenue_Dec_2017.doc]

Department of Revenue, Proof of Disability Statement, (2012)

[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/proptx/forms/prfdisbstatmnt.doc accessed 06/26/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Proof_of_Disability_Statement_Dept_of_Revenue_Washingrton_State_2012.doc]
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