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.
State |
Year![]() |
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 |
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