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
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

Pages

# State Year Source
1301 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
1302 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
1303 Wisconsin 2016 Wis. Stat. § 71.07 (4); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2016)
Wisconsin Department of Revenue, Homestead Tax Credit Program Summary FY16 [https://www.revenue.wi.gov/DORReports/2016hmsted.pdf Accessed on 10/09/2017] View Archived Source
1304 Maryland 2016 Md. Code, Tax-Property § 9-245 (in effect for 2016)
1305 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
1306 Connecticut 2016 Conn. Gen. Stat. §12-170v (in effect for 2016)
1307 Maine 2016 Me. Rev. Stat. Ann. tit. 36, § 6232 (in effect for 2016)
1308 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
1309 Georgia 2016 Ga. Code Ann. § 48-5-48.3 (in effect for 2016)
Ga. Code Ann. § 48-5-8 (in effect for 2016)
1310 Colorado 2016 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2016)
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
1311 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
1312 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
1313 South Dakota 2016 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2016)
1314 Georgia 2016 Ga. Code Ann. § 48-5-40; Ga. Code Ann. § 48-5-47.1 (in effect for 2016)
1315 New Jersey 2016 N.J. Rev. Stat. § 54:4-8.40 ~ N.J. Rev. Stat. § 54:4-8.41a (in effect for 2016)
N.J. Const., Art. VIII, Sec. 1, Para. 4
1316 South Carolina 2016 S.C. Code Ann. § 12-37-250; S.C. Code Ann. § 12-37-270 (in effect for 2016)
1317 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
1318 Washington 2016 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (1-5); 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 New York 2016 N.Y. R.P.T. Law § 467 (in effect for 2016)
2017 NY Law Ch. 131 § 1.
1320 New York 2016 N.Y. R.P.T. Law § 460 (in effect for 2016)
1321 Idaho 2016 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2016)
2015 Idaho Sess. Laws Ch. 224
2016 Property tax Reduction Income Brackets (2015) Idaho State Tax Commission [http://tax.idaho.gov/i-1052.cfm Accessed 05/18/2016]
View Archived Source
1322 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)
1323 Texas 2016 Tex. Tax Code §11.26, Tex. Tax Code §11.261 (in effect for 2016)
Tex. Cons. §1-b(h)
1324 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]
1325 Louisiana 2016 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2016)
La. Const. Art. VII, §18 (G)
1326 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
1327 Florida 2016 Fla. Stat. § 196.075 (in effect for 2016)
Fla. Const. Art. VII §6(d)
Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return, (2018)

[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, (2018)

[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 07/16/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_Additional_Homestead_Exemptions_DOR_2017.pdf]

Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions, (2017)

[http://floridarevenue.com/property/Documents/dr501.pdf accessed 07/16/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_Original_Application_for_Homestead_and_Related_Tax_Exemptions_Florida_Department_of_Revenue_2017.pdf]

Miami-Dade Property Appraiser, The Law Providing an Additional Homestead Exemption for Senior Citizens, (2017)

[http://www.miamidade.gov/pa/exemptions_homestead_senior_law.asp accessed 07/16/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_The_Law_Providing_an_Additional_Homestead_Exemption_for_Senior_Citizens_Miami_Dade_County_2017.pdf]

Brevard County Property Appraiser, Additional Exemption for Limited-Income Senior Citizens, (2017)

[https://www.bcpao.us/Docs/Brochures/Brochure_Seniors.pdf accessed 07/16/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_Additional_Exemption_for_Limited_Income_Senior_Citizens_Brevard_County_Property_Appraiser_2017.pdf]
1328 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
1329 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
1330 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
1331 Massachusetts 2016 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2016)
1332 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
1333 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
1334 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
1335 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
1336 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
1337 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
1338 Connecticut 2016 Conn. Gen. Stat. §12-129n (in effect for 2016)
1339 Maine 2016 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2016)
1340 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
1341 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
1342 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
1343 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
1344 New Mexico 2016 N.M. Stat. § 7-2-18 (in effect for 2016)
1345 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
1346 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
1347 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
1348 Wyoming 2016 Wyo. Stat. § 39-13-107 (b)(iii) (in effect for 2016)
1349 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
1350 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
1351 Delaware 2016 Del. Code tit. 14, § 1917 (c) (in effect for 2016)
1352 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
1353 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
1354 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
1355 Washington 2016 Wash. Rev. Code § 84.39.010 (In effect for 2016)
1356 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
1357 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
1358 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]
1359 Massachusetts 2016 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2016)
1360 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
1361 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
1362 Massachusetts 2016 Mass. Gen. Laws ch. 59, § 5K (in effect for 2016)
2016 Ma. Laws Ch. 218 § 127
1363 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
1364 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
1365 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
1366 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
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 Georgia 2016 Ga. Code Ann. § 48-5-70 ~ § 48-5-84 (in effect for 2016)
1369 Maine 2016 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2016)
1370 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
1371 Florida 2016 Fla. Stat. § 196.082; Fla. Stat. § 196.091 (in effect for 2016)
Fla. Const. Art. VII § 6
1372 Rhode Island 2016 R.I. Gen. Laws § 44-3-15 (in effect for 2016)
1373 Virginia 2016 Va. Code Ann. § 58.1-3210 (in effect for 2016)
Constitution of Virginia Article X, §6 (b)
1374 Montana 2016 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2016)
1375 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
1376 New Jersey 2016 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2016)
1377 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]
1378 Arizona 2016 Arz. Const. Art. IX § 18 (7)
1379 Indiana 2016 Ind. Code § 6-1.1-12-14 (in effect for 2016)
1380 Maine 2017 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2017)
1381 Arizona 2017 Arz. Const. Art. IX § 18 (7)
Santa Cruz County Assessor Transfers and Exemption Senior Property Valuation Protection Information [https://www.santacruzcountyaz.gov/215/Transfers-Exemptions Accessed 09/05/2018] View Archived Source
1382 Hawaii 2017 Haw. Rev. Stat. § 246A-2;
Kauai County (in effect for 2017).
County of Kauai Department of Finance, RPA Exemption Information, (2017)
[http://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information Accessed on 07/09/2017]

View Archived Source

County of Kauai Department of Finance, Additional Home Exemption Relating to Owner-Occupants ’ Income, (2017)
[https://www.kauai.gov/LinkClick.aspx?fileticket=cE1KWGuyo3c%3d&tabid=220&portalid=0&mid=1010 accessed 07/06/2018]
View Archived Source
1383 Florida 2017 Fla. Stat. § 196.075 (in effect for 2017)
2016 Fla. Laws ch. 16-121
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]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_Additional_Homestead_Exemptions_DOR_2017.pdf]

Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions, (2017)

[http://floridarevenue.com/property/Documents/dr501.pdf accessed 07/16/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_Original_Application_for_Homestead_and_Related_Tax_Exemptions_Florida_Department_of_Revenue_2017.pdf]

Miami-Dade Property Appraiser, The Law Providing an Additional Homestead Exemption for Senior Citizens, (2017)

[http://www.miamidade.gov/pa/exemptions_homestead_senior_law.asp accessed 07/16/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_The_Law_Providing_an_Additional_Homestead_Exemption_for_Senior_Citizens_Miami_Dade_County_2017.pdf]

Brevard County Property Appraiser, Additional Exemption for Limited-Income Senior Citizens, (2017)

[https://www.bcpao.us/Docs/Brochures/Brochure_Seniors.pdf accessed 07/16/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_Additional_Exemption_for_Limited_Income_Senior_Citizens_Brevard_County_Property_Appraiser_2017.pdf]
1384 Alaska 2017 Alaska Stat. § 29.45.030(e); Alaska Stat. § 29.45.030(i)(in effect for 2017)
Alaska Taxable p. 38 (2017) Department of Commerce, Office of the State Assessor [https://www.commerce.alaska.gov/dcra/DCRARepoExt/RepoPubs/Taxable/2017-Full.pdf Accessed on 06/29/2018]

View Archived Source

Property Tax Exemptions in Alaska (2017) Division of Community and Regional Affairs [https://www.commerce.alaska.gov/web/dcra/LocalGovernmentOnline/TaxationAssessment/PropertyTaxExemptionsinAlaska.aspx accessed 06/29/2018]

View Archived Source
1385 Massachusetts 2017 Mass. Gen. Laws ch. 59, § 5 18 (in effect for 2017)
Massachusetts Department of Revenue State Tax Form 98: Statutory Exemption for Financial Hardship [https://www.mass.gov/files/documents/2017/09/25/form98.pdf Accessed 01/24/2018] View Archived Source
1386 Montana 2017 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2017)
Montana Department of Revenue, Form 2EC 920170 - Montana Elderly Homeowner / Renter Credit Application for filing in 2018, (2017)

[https://app.mt.gov/myrevenue/Endpoint/DownloadPdf?yearId=788 accessed 09/06/2018]

View Archived Source

Montana Department of Revenue, 2016 Montana Elderly Homeowner/Rental Credit Form 2EC for filing in 2017, (2016)

[https://app.mt.gov/myrevenue/Endpoint/DownloadPdf?yearId=317 Accessed 09/07/2018]

View Archived Source
1387 West Virginia 2017 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2017)
W. Va. Const. Art. X §1b
Senior Services, Homestead Exemption [http://www.wvseniorservices.gov/Portals/0/pdf/HomesteadExemption.pdf accessed 07/10/2018]

View Archived Source
1388 Arkansas 2017 Ark. Code § 26-26-1120; Ark. Code § 26-26-1124 (in effect for 2017)
Ark. Const. Amendment 79
Arkansas Assessment Coordination Department, Property Tax Equalization and Appeal System: A Synopsis (2015)

[www.arkansas.gov/acd/publications/Synopsis2015.pdf accessed 07/02/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Arkansas/2017/AR_Property_Tax_Equalization_and_Appeal_System_Assessment_Coordination_Department_2015.pdf]


Arkansas (2012) Property Tax Equalization and Appeal System Synopsis

[http://www.accessarkansas.org/acd/faqs.html Accessed on 04/17/2017]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Arkansas/2012/AR_FAQs_docpub_State_of_Arkansas_14_Jun_2012.pdf]

National Conference of State Legislatures, State Property Tax Freeze and Assessment Freeze Programs, (2017)

[http://www.ncsl.org/research/fiscal-policy/state-property-tax-freezes-and-assessment-freezes.aspx accessed 07/02/2018]
1389 Illinois 2017 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2017)
2017 Ill. Laws ch. 100-401
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 07/11/2018]

View Archived Source
1390 North Carolina 2017 N.C. Gen. Stat. § 105‑277.1B (in effect for 2017)
2017 Application for Property Tax Relief (2016) North Carolina Department of Revenue [https://files.nc.gov/ncdor/documents/forms/av9_2017.pdf?omlQRVNXQN0Wy90Wt2eIvC5gnwQkDBHk Accessed on 05/29/2018]
View Archived Source
1391 New Jersey 2017 N.J. Rev. Stat. § 54:4-8.40 ~ N.J. Rev. Stat. § 54:4-8.41a (in effect for 2017)
N.J. Const., Art. VIII, Sec. 1, Para. 4
New Jersey Treasury Department Application for Property Tax Deduction for Senior Citizens and Disabled Individuals [http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/ptd.pdf Accessed 05/30/2018] View Archived Source

New Jersey Treasury Department Guide for Property Tax Benefits (Updated in 2016) [http://www.state.nj.us/treasury/taxation/pdf/lpt/ptbenefitsbrochure.pdf Accessed 05/30/2018] View Archived Source
1392 Connecticut 2017 Conn. Gen. Stat. § 12-704c (in effect for 2017)
2017 (June Spec. Sess.) Conn. Pub. Acts. no. 17-2 § 644
Connecticut Department of Revenue form CT-1040: Individual Income Tax Return [http://www.ct.gov/drs/lib/drs/forms/1-2016/incometax/ct-1040.pdf accessed 07/13/2018]

View Archived Source
1393 Georgia 2017 Ga. Code Ann. § 48-5-52 (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 02/14/2018] View Archived Source

Property Tax Exemptions, Department of Revenue [https://dor.georgia.gov/property-tax-exemptions Accessed on 02/14/2018] View Archived Source
1394 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]
1395 Texas 2017 Tex. Tax Code Ann. § 11.13 (in effect for 2017)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
Application for Residence Homestead Exemption, Texas Comptroller [https://comptroller.texas.gov/forms/50-114.pdf accessed 06/27/2018 View Archived Source

Residence Homestead Exemption FAQ [https://comptroller.texas.gov/taxes/property-tax/exemptions/residence-faq.php accessed 06/27/2018] View Archived Source
1396 Indiana 2017 Ind. Code § 6-1.1-12-14 (in effect for 2017)
2016 In. Laws Ch. 100.
Department of Local Finance Form 12662 [https://forms.in.gov/Download.aspx?id=4735 accessed 06/25/2018]

View Archived Source
1397 Colorado 2017 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2017)
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
1398 Kansas 2017 Kan. Stat. Ann. § 79-4501 ~ 79-4531 (in effect for 2017)
Homestead or Property Tax Refund for Homeowners (2017)Kansas Department of Revenue, (2017)

[https://www.ksrevenue.org/pdf/k-40hbook17.pdf Accessed on 07/09/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Kansas/2017/KS_2017_Homestead_Or_Property_Tax_Refund_For_Homeowners_Department_of_Revenue_2017.pdf]

Department of Revenue - Division of Property Valuation, Personal Property Summary, (2017)

[https://www.ksrevenue.org/pdf/ppsumm.pdf accessed 07/09/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Kansas/2017/KS_2018_Personal_Property_Summary_Department_of_Revenue_Division_of_Property_Valuation_Nov_2017.pdf]

Department of Revenue - Division of Property Valuation, A Homeowner's Guide to Property Tax in Kansas, (2016)

[https://www.ksrevenue.org/pdf/pvdhomeowner.pdf accessed 07/09/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Kansas/2017/KS_A_Homeowners_Guide_to_Property_Tax_in_Kansas_Kansas_Department_of_Revenue_Division_of_Property_Valuation_Aug_2016.pdf]

Department of Revenue, Kansas Homestead Claim, (2017)

[https://www.ksrevenue.org/pdf/k-40h17.pdf accessed 07/09/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Kansas/2017/KS_Kansas_Homestead_Claim_Department_of_Revenue_2017.pdf]

Kansas Department of Revenue - Division of Taxation, Website on Homestead Refunds, (2017)

[https://www.ksrevenue.org/perstaxtypeshs.html Accessed 07/09/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Kansas/2017/KS_Homestead_Refund_Page_Kansas_Department_of_Revenue_Division_of_Taxation_2017.pdf]
1399 Delaware 2017 Del. Code tit. 9, § 8131 ~ §8135; Del. Code tit. 9, § 8141; Del. Code tit. 9, § 8363 (in effect for 2017)
1400 South Dakota 2017 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2017)
South Dakota Department of Revenue Application for Assessment Freeze for Elderly and Disabled, Form 1289 V16 [https://www.state.sd.us/eforms/secure/eforms/E1289V16-ApplicationForFreezeOnAssessmentsOfDwellingsOfDisabledAndSeniorCitizens.pdf Accessed 04/16/2018] 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 04/16/2018] View Archived Source
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