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 |
---|---|---|---|---|---|---|---|
Wyoming | 2016 | Tax Rebate to Elderly and Disabled Program | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit | 1301 | WY101_RR16 | |
Georgia | 2016 | State Homestead Exemption for the Elderly | Exemption | Age, Homeowner, Principal Residence | 1302 | GA110_RR16 | |
Pennsylvania | 2016 | Circuit Breaker for Seniors or Disabled Persons (PTRR Program) | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse | 1303 | PA102_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 | 1304 | MA108_RR16 | |
South Dakota | 2016 | Optional Property Tax Reduction from Municipal Taxes for the Elderly and Disabled | Other | Age, Disability, Homeowner, Income Ceiling, Surviving Spouse | 1305 | SD104_RR16 | |
New Jersey | 2016 | Annual Property Tax Deduction for Senior Citizens, Disabled Persons | Credit | Age, Disability, Homeowner, Income Ceiling, Surviving Spouse | 1306 | NJ103_RR16 | |
Utah | 2016 | Additional Homeowner Credit | Credit | Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria | 1307 | UT106_RR16 | |
Connecticut | 2016 | Tax Freeze for the Elderly | Other | Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse | 1308 | CT102_RR16 | |
Colorado | 2016 | Property Tax Deferral for Seniors and Active Military Personnel | Deferral | Active Military, Age, Homeowner | 1309 | CO101_RR16 | |
Tennessee | 2016 | Local Option Property Tax Freeze Act | Other | Age, Homeowner, Income Ceiling, Principal Residence | 1310 | TN104_RR16 | |
South Carolina | 2016 | Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens | Exemption | Age, Disability, Homeowner, Principal Residence, Surviving Spouse | 1311 | SC103_RR16 | |
Illinois | 2016 | Senior Citizens Homestead Exemption | Exemption | Age, Homeowner | 1312 | IL108_RR16 | |
Washington | 2016 | Property Tax Exemption for the Elderly, Disabled or Veterans | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse | 1313 | WA101_RR16 | |
New York | 2016 | Local Option Senior Citizen Homestead Exemption | Exemption | Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria | 1314 | NY102_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 | 1315 | ME110_RR16 | |
Texas | 2016 | Residence Homestead Exemption with Local Options | Exemption | Age, Disability, Homeowner, Surviving Spouse | 1316 | TX101_RR16 | |
Idaho | 2016 | Property Tax Deferral Program | Deferral | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria | 1317 | ID102_RR16 | |
District of Columbia | 2016 | Property Tax Deferral | Deferral | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 1318 | DC105_RR16 | |
Indiana | 2016 | Exemption for Residents Over 65 | Exemption | Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria | 1319 | IN104_RR16 | |
Texas | 2016 | Senior School Tax Freeze with Local Option for Other Local Taxes | Credit | Age, Disability, Surviving Spouse | 1320 | TX102_RR16 | |
New Mexico | 2016 | Assessment Limitation for Low-income Disabled or Elderly Homeowners | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling | 1321 | NM101_RR16 | |
Idaho | 2016 | Property Tax Reduction Program - Circuit Breaker | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria | 1322 | ID103_RR16 | |
Louisiana | 2016 | Special Assessment Level | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria | 1323 | LA103_RR16 | |
Alaska | 2016 | Exemption for Senior Citizens and Disabled Veterans with Local Option | Exemption | Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria | 1324 | AK103_RR16 | |
West Virginia | 2016 | Senior Citizens' Tax Credit | Credit | Age, Homeowner, Income Ceiling | 1325 | WV102_RR16 | |
California | 2016 | Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens | Deferral | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 1326 | CA102_RR16 | |
Massachusetts | 2016 | Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) | Deferral | Age, Homeowner, Income Ceiling, Principal Residence | 1327 | MA105_RR16 | |
Kansas | 2016 | Property Tax Relief for Low Income Seniors (Safe Seniors) | Credit | Age, Homeowner, Income Ceiling, Principal Residence | 1328 | KS103_RR16 | |
Connecticut | 2016 | Local Option Tax Relief for Seniors and Disabled | Other | Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria | 1329 | CT112_RR16 | |
Nevada | 2016 | Senior Citizens’ Property Tax / Rent Rebate (STARR program) | Circuit Breaker | Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit | 1330 | NV105_RR16 | |
Arizona | 2016 | Senior Citizen Property Tax Refund Credit | Circuit Breaker | Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria | 1331 | AZ103_RR16 | |
Wisconsin | 2016 | Property Tax Deferral Loan Program | Deferral | Age, Homeowner, Income Ceiling, Veteran, Other Criteria | 1332 | WI102_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 | 1333 | OR101_RR16 | |
Michigan | 2016 | Homestead Property Tax for Seniors and Disabled (Circuit Breaker) | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter | 1334 | MI106_RR16 | |
Maine | 2016 | Deferred Collection of Homestead Property Taxes | Deferral | Age, Homeowner, Income Ceiling | 1335 | ME108_RR16 | |
South Dakota | 2016 | Assessment Freeze for the Elderly and Disabled | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse | 1336 | SD105_RR16 | |
Florida | 2016 | Local Option Homestead Exemption for Seniors | Exemption | Age, Homeowner, Income Ceiling, Principal Residence | 1337 | FL107_RR16 | |
Rhode Island | 2016 | Property Tax Relief Act | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Renter | 1338 | RI101_RR16 | |
Illinois | 2016 | Senior Citizen Assessment Freeze Homestead Exemption | Assessment Freeze | Age, Homeowner, Income Ceiling, Surviving Spouse | 1339 | IL102_RR16 | |
New Mexico | 2016 | Property Tax Rebate for Elderly with Local Option | Circuit Breaker | Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria | 1340 | NM105_RR16 | |
Missouri | 2016 | Property Tax Credit Claim | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria | 1341 | MO103_RR16 | |
New Jersey | 2016 | Property Tax Reimbursement (Senior Freeze) | Credit | Age, Disability, Homeowner, Income Ceiling | 1342 | NJ104_RR16 | |
Connecticut | 2016 | Exemption and Additional Exemption with Local Option for Disabled Veterans | Exemption | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse | 1343 | CT105_RR16 | |
Hawaii | 2016 | Additional Homestead Exemption (Low-Income) | Exemption | Age, Homeowner, Income Ceiling, Principal Residence | 1344 | HI107_RR16 | |
Wyoming | 2016 | Local Option Property Tax Deferral Program | Deferral | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 1345 | WY104_RR16 | |
Colorado | 2016 | Property Tax and Rent Rebate | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse | 1346 | CO102_RR16 | |
District of Columbia | 2016 | Elderly Circuit Breaker | Circuit Breaker | Age, Homeowner, Income Ceiling, Principal Residence, Renter | 1347 | DC109_RR16 | |
Florida | 2016 | Local Option Additional Exemption for Low-Income Seniors with Long-Term Residency | Exemption | Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria | 1348 | FL109_RR16 | |
Tennessee | 2016 | Property Tax Relief for the Elderly and Disabled with Local Option | Credit | Age, Disability, Homeowner, Income Ceiling | 1349 | TN101_RR16 | |
Delaware | 2016 | Senior School Property Tax Credit | Credit | Age, Homeowner, Principal Residence | 1350 | DE103_RR16 | |
Alabama | 2016 | Under 65 Years of Age Homestead Exemption with Local Option | Exemption | Age, Homeowner | 1351 | AL103_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 | 1352 | WA102_RR16 | |
New York | 2016 | Exemption for Clergy | Exemption | Age, Disability, Homeowner, Surviving Spouse | 1353 | NY112_RR16 | |
Texas | 2016 | Disabled Veterans Exemption | Exemption | Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse | 1354 | 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 | 1355 | MA101_RR16 | |
California | 2016 | Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) | Other | Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria | 1356 | CA106_RR16 | |
Hawaii | 2016 | Homestead Exemption for the Elderly (Multiple Home Exemption) | Exemption | Age, Homeowner, Principal Residence | 1357 | HI102_RR16 | |
North Carolina | 2016 | Homestead Exclusion for Senior and Disabled Citizens | Exemption | Age, Disability, Homeowner, Income Ceiling | 1358 | 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 | 1359 | MA107_RR16 | |
Kentucky | 2016 | Elderly Homestead Exemption | Assessment Freeze | Age, Disability, Homeowner, Principal Residence | 1360 | KY101_RR16 | |
Georgia | 2016 | Property Tax Deferral for the Elderly | Deferral | Age, Homeowner, Income Ceiling | 1361 | GA103_RR16 | |
District of Columbia | 2016 | Senior Citizen or Disabled Property Owner Tax Relief | Credit | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 1362 | DC106_RR16 | |
North Carolina | 2016 | Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 1363 | NC103_RR16 | |
Mississippi | 2016 | Homestead Exemption for Seniors or the Disabled | Exemption | Age, Disability, Homeowner, Principal Residence | 1364 | MS102_RR16 | |
Maine | 2016 | Municipal Property Tax Deferral for Senior Citizens | Deferral | Age, Homeowner, Income Ceiling, Principal Residence | 1365 | ME109_RR16 | |
Utah | 2016 | Local Option County Low-Income Deferral or Abatement | Other | Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria | 1366 | UT102_RR16 | |
Florida | 2016 | Property Tax Discount for Senior Disabled Veterans | Credit | Age, Disability, Homeowner, Veteran, Surviving Spouse | 1367 | FL108_RR16 | |
Arizona | 2016 | Senior Property Valuation Protection | Assessment Freeze | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 1368 | AZ107_RR16 | |
Rhode Island | 2016 | Local Option Tax Rate and Valuation Freeze for Disabled Persons | Credit | Age, Disability, Income Ceiling | 1369 | RI102_RR16 | |
Illinois | 2016 | Senior Citizen Real Estate Tax Deferral | Deferral | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 1370 | IL105_RR16 | |
Virginia | 2016 | Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled | Deferral, Exemption | Age, Disability, Homeowner, Income Ceiling, Wealth Limit | 1371 | VA101_RR16 | |
Montana | 2016 | Elderly Homeowner/Renter Credit | Circuit Breaker | Age, Homeowner, Income Ceiling, Renter | 1372 | MT104_RR16 | |
New Jersey | 2016 | Homestead Benefit Program for Senior Citizens and Disabled Persons | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 1373 | NJ107_RR16 | |
Connecticut | 2016 | Circuit Breaker for Elderly or Disabled Homeowners | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Surviving Spouse | 1374 | CT108_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 | 1375 | IN107_RR16 | |
Georgia | 2016 | Homestead Exemption for the Elderly | Exemption | Age, Homeowner, Income Ceiling, Principal Residence | 1376 | GA101_RR16 | |
Arkansas | 2016 | Senior or Disabled Resident Assessment Freeze (Amendment 79) | Assessment Freeze | Age, Disability, Homeowner, Principal Residence | 1377 | AR103_RR16 | |
Alabama | 2016 | Senior or Blind Homestead Exemption | Exemption | Age, Disability, Homeowner, Income Ceiling, Principal Residence | 1378 | AL402_RR16 | |
Washington | 2016 | Property Tax Exemption for Widow or Widowers of Veterans | Exemption | Age, Income Ceiling, Surviving Spouse | 1379 | WA103_RR16 | |
New Jersey | 2017 | Annual Property Tax Deduction for Senior Citizens, Disabled Persons | Credit | Age, Disability, Homeowner, Income Ceiling, Surviving Spouse | 1380 | NJ103_RR17 | |
Connecticut | 2017 | Income Tax Credit for Property Taxes Paid | Circuit Breaker | Age, Homeowner, Income Ceiling, Other Criteria | 1381 | CT107_RR17 | |
Georgia | 2017 | School Property Tax Exemption for the Elderly with Local Option | Exemption | Age, Homeowner, Income Ceiling, Principal Residence | 1382 | GA108_RR17 | |
Texas | 2017 | Residence Homestead Exemption with Local Options | Exemption | Age, Disability, Homeowner, Surviving Spouse | 1383 | TX101_RR17 | |
Indiana | 2017 | Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled | Exemption | Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse | 1384 | IN107_RR17 | |
Kansas | 2017 | Homestead Property Tax Refund | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Veteran, Surviving Spouse, Other Criteria | 1385 | KS102_RR17 | |
Delaware | 2017 | Homestead Exemption for Elderly Persons | Exemption | Age, Homeowner, Income Ceiling | 1386 | DE101_RR17 | |
Colorado | 2017 | Senior Property Tax Exemption | Exemption | Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria | 1387 | CO103_RR17 | |
Washington | 2017 | Property Tax Exemption for Widow or Widowers of Veterans | Circuit Breaker | Age, Income Ceiling, Surviving Spouse | 1388 | WA103_RR17 | |
South Dakota | 2017 | Assessment Freeze for the Elderly and Disabled | Assessment Freeze | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse | 1389 | SD105_RR17 | |
District of Columbia | 2017 | Elderly Circuit Breaker | Circuit Breaker | Age, Homeowner, Income Ceiling, Principal Residence, Renter | 1390 | DC109_RR17 | |
Utah | 2017 | Property Tax Circuit Breaker | Circuit Breaker | Age, Homeowner, Income Ceiling, Principal Residence, Renter, Surviving Spouse, Other Criteria | 1391 | UT105_RR17 | |
Maine | 2017 | Municipal Property Tax Deferral for Senior Citizens | Deferral | Age, Homeowner, Income Ceiling, Principal Residence | 1392 | ME109_RR17 | |
Oklahoma | 2017 | Senior Homestead Property Tax Freeze | Assessment Freeze | Age, Homeowner, Income Ceiling, Principal Residence | 1393 | OK105_RR17 | |
Pennsylvania | 2017 | Circuit Breaker for Seniors or Disabled Persons (PTRR Program) | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse | 1394 | PA102_RR17 | |
Maryland | 2017 | Local Option Credit on Rental Properties for Elderly or Disabled Tenants | Credit | Age, Disability, Homeowner, Renter | 1395 | MD111_RR17 | |
Illinois | 2017 | Senior Citizen Assessment Freeze Homestead Exemption | Assessment Freeze | Age, Homeowner, Income Ceiling, Surviving Spouse | 1396 | IL102_RR17 | |
Tennessee | 2017 | Local Option Property Tax Freeze Act | Other | Age, Homeowner, Income Ceiling, Principal Residence | 1397 | TN104_RR17 | |
Colorado | 2017 | Property Tax and Rent Rebate | Circuit Breaker | Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Surviving Spouse, Other Criteria | 1398 | CO102_RR17 | |
Maine | 2017 | Local Option Municipal Property Tax Assistance (Senior Work Off Program) | Credit | Age, Homeowner, Principal Residence, Other Criteria | 1399 | ME106_RR17 | |
Arizona | 2017 | Senior Property Valuation Protection | Assessment Freeze | Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria | 1400 | AZ107_RR17 |
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