Residential Property Tax Relief Programs

[X] Effective 25 August 2017 For taxable years 2013 through 2016, the maximum reduction is $5,000 in all counties. For taxable years 2017 and thereafter, the maximum reduction is $8,000 in counties with 3,000,000 or more inhabitants and $5,000 in all other counties. In accordance with 2017 Ill. Laws ch. 100-401. Counties may determine eligibility of applicants that are to receive the benefits, by affidavit, application, visual inspection, questionnaire, or other reasonable methods. Applications that required by the counties may vary.

[X] This deduction cannot be in addition to any other exemption from taxes to which the individual may be entitled, except a veteran’s deduction. Recipients of this benefit are eligible to receive any homestead rebate or credit.

[X] For the purposes of this exemption, household income includes retirement, survivor, or disability benefits under the Social Security Act above the maximum limit. For 2017 the Social Security maximum benefit is $64,488. It also includes any other public or private retirement, disability, or pension system. According to Ga. Const. Art. VII, § II, Paragraph II (2), homestead exemptions levied by local taxing jurisdictions may be granted by local law conditioned upon approval by a majority of the qualified electors residing within the limits of the local taxing jurisdiction voting in a referendum thereon.

[X] Effective 1 January 2017 No one is entitled to the deduction if the assessed value of the individual's tangible property, as shown by the tax duplicate, exceeds $175,000 in accordance with 2016 In. Laws Ch. 100. Previously, the limit was $143,160.

[X] Although the state identifies this program a circuit breaker, the tax burden and benefit do not vary by income, therefore, it is not considered a circuit breaker.

[X] This program is optional for qualifying seniors. If a homeowner elects to participate, a lien will be placed against the property by the state for the amount of property taxes deferred, which must be repaid to the state with interest. Deferred property taxes must be repaid when any of the following occurs: (1) The property is sold or transferred (2) All qualifying homeowners die (3) The homeowner voluntarily removes himself/herself from the program (4) The property no longer qualifies as a homestead If the annual household income of the applicant exceeds $60,000 in any given year, the homeowner is obligated to inform the Department of Revenue and may not defer any property taxes that year. Failure to do this will result in the application of a penalty.

[X] The claimant must have fire and casualty insurance. The deferral becomes a lien on the house and is due when the property is sold, the owner passes away, or they are no longer eligible. The interest rate on the deferral is 5%.

[X] Deferrals may be extended in the event the claimant dies. Extensions cannot exceed 5 years, and interest will continue to accrue.

[X] Applications must be filed yearly with the local assessors. In calculating personal estate values, cemetery plots, wearing apparel, and household furniture and effects are excluded. With limited exceptions, homeowners are only eligible for one exemption under chapter 59, section 5. If they qualify for more than one exemption, they will receive the one with the greatest benefit.

[X] Beginning with the assessment rolls used to levy school taxes for the 2016-2017 school year, the STAR program is converted from an exemption benefit program to an income tax credit program. The exemption program is closed to new applicants. All new applicants receive an income tax credit of the same value rather than a reduction on their school tax bill. For the Basic STAR, in counties where the median home value is higher than the statewide median home value, the exemption or credit is increased proportionally so that homeowners in these areas will realize equivalent tax relief. Effective 10 April 2017, the assessor shall forward to the commissioner a statement on the taxable assessed value attributable to each tenant (no regard to the exemption) and other information that the commissioner deems necessary to calculate the STAR credit, in a timely manner and manners prescribed by the commissioner. This statutory change is in accordance with the 2017 N.Y. Laws ch. 59 (AB 3009). Residents of NYC are not eligible for STAR relief, but instead a flat rate benefit, unrelated to property tax is available.

[X] Effective 31 October 2016, Senior Tax Assistance Rebate - STAR, was created by a one-time appropriation during the 2015 Legislative Session. As a non-recurrent appropriation, it was set up as a temporary program that offered a rebate on property taxes to qualifying seniors who own their home. The STAR application deadline was October 31, 2016. The application process, eligibility determination, payment distribution and communication with eligible and non-eligible applicants have all been executed to completion. The STAR program has concluded. Effective for fiscal year 2015-2016, appropriations were available. Applications have to be submitted by 31 October 2016. No payments may be made after 15 September 2017. The Program remains repealed. Effective 1 July 2011, the senior tax assistance/rent rebate program (STARR program) was repealed.

[X] Taxpayers must calculate the credit authorized in this section prior to calculating the refundable credit for taxes in excess of 4% of household income. The Senior Citizen Tax Credit and Homestead Excess Property Tax Credit are available to low-income taxpayers. Some taxpayers may qualify for both. A return must be filed in order to receive either of these refundable credits even if you are not required to file a federal return. If you recently received a WV/SCTC-1 in the mail from the West Virginia State Tax Department for the Homestead Exemption program administered at the county level, you may be entitled to claim a refundable state income tax credit.

[X] If a South Dakota resident has claimed a refund of retail sales and service tax for the year, he or she may not qualify for the refund on property taxes paid.

[X] For application year 2016, the state budget FY 2018 reduced the income level. Only applicants whose 2016 income did not exceed $70,000 (the original limit was $87,268) were eligible as long as they met all the other requirements. Applicants with income under the original limit should always file in order to establish eligibility for future years. Income eligibility limits shall increase annually by the maximum Social Security benefit cost of living increase. The director shall adopt new income limits annually by notice or regulation. Total income includes Social Security benefit and other retirement income.

[X] The rate of interest for Prince George's County cannot exceed 4%, all other counties continue to have a rate of interest to be paid on the county property tax payment from the due date without a deferral until the date that the county property tax is paid. Md. Code, Tax-Property § 10-204 provides for a statewide program for individuals 65 and older. But, like the local programs, the deferral features are determined by the local governments.

[X] Effective 1 July 2017 if a disabled veteran receives determination of disability in a retroactive period of eligibility the veteran, surviving unmarried spouse, or minor child is entitled to a refund of taxes paid during the period the veteran would have otherwise been exempt. The refund shall only be for three tax years preceding application for the homestead exemption. This was enacted by HB 196. The maximum exemption is based on the allowed amount under federal benefits for veterans 38 USC § 2102. According to Ga. Const. Art. VII, § II, Paragraph II (2), homestead exemptions levied by local taxing jurisdictions may be granted by local law conditioned upon approval by a majority of the qualified electors residing within the limits of the local taxing jurisdiction voting in a referendum thereon.

[X] Effective 7 November 2017, partially disabled veterans can receive an exemption of assessed value from property donated by a charity organization. Enacted by a ballot measure. Applicants must be residents of the state

[X] The taxpayer can select either this tax credit or the credit provided for Homestead Property, but not both.

[X] The growth in the number of new applicants to the program annually is limited to a 5 percent increase over the prior year's new program participants. Taxes become payable upon: (a) the death of a claimant; (b) when the property is sold or no longer inhabited as a homestead (unless reasons of health prevent the owner from occupying the property as a homestead); or (c) when the qualifying disability ends. If income rises above the eligibility threshold, the amount of taxes for which the deferral is allowed shall decline by $0.50 for every $1.00 of income above the threshold. The deferral may be continued after the property is condemned by the Department of Transportation.

[X] Effective 2021 the taxable value cap will be adjusted by the percentage increase in the U.S. CPI for the immediately preceding calendar year and rounded to the next $100.00 increment. Effective 2018 for those who rent or lease can claim a credit based on 20% of gross rent paid for tax years before the 2018 tax year or 23% of the gross rent paid for tax years after the 2017 tax year. Effective 2018 the credit shall be reduced by 10% for each claimant whose total household resources exceed $51,000 and by an additional 10% for each increment of $1,000.00 of total household resources in excess of $51,000. Effective 2018 the maximum benefit is $1,500.00 Effective 2018 the credit is equal to 60% of the amount by which the property taxes exceeds 3.2% of the claimant’s household resources. Changes in accordance with 2015 Mi. Laws Ch. 179 § 522

[X] With the exception of a service-connected totally disabled veteran of the United States Armed Forces, every person filing for the homestead exemption who is totally disabled and is less than 65 years of age must apply for the homestead exemption on an annual basis. The maximum exemption is adjusted every 2 years by the cost of living index of the United States Department of Labor if it changes by at least 1%.

[X] Effective 14 April 2015, the sections regarding the Elderly Assistance Fund were removed from Ariz. Rev. Stat. § 42-18153. This removed the description of State Funding for Local Tax Loss. This was enacted by 2015 Ariz. Session Laws. Ch. 324 § 1 The application must be filed with the local assessor by September 1 and must be reapply every 3 years.

[X] Recipients of this benefit are also exempted from the forest acreage tax. Property owned jointly by a husband and wife and property owned in fee simple by either spouse is eligible for this exemption in full, as long as either spouse fulfills the age or disability requirement. For all other jointly owned property, the amount of the exemption is determined on the basis of each owner's qualifications and pro rata share of the property. Forms for application are created by the county assessors. All applications must be filed between January 1st and April 1st

[X] Effective 1 January 2017 married taxpayers filing separate returns do not qualify for credit in accordance with ME. 2017 Laws Ch. 211 Sec. D-6 & D-7 for tax years 2017 and forward. The benefit base and income eligibility amounts will be adjusted annually based on the annualized cost-of-living adjustments for Social Security retirement benefits, to be applied to the application period.

[X] Effective 1 October, 2017 the maximum income level was increased to $25,000 from $21,000 for married and to $21,000 from $18,000 for single applicants. This was enacted in 2017 Conn. Pub. Acts no. 17-189. Applications for the statewide program must be turned in by October 1st. In any municipality that has an additional local exemption, the applicant must file an application with the county assessor before the date of the assessment

[X] The deferral must be paid back in the following situations: 1) if the claimant dies, unless the continuing spouse elects to continue the deferral; 2) if the property is sold or the title is transferred; 3) if the taxpayer moves for reasons other than ill health; 4) if the taxpayer begins to rent the property or otherwise receives income from it; 5) if the location of the tax-deferred mobile home has moved either within the county or to another county; or 6) if the mortgage, deferred taxes, and accrued interest exceed the market value of the real property. The actual value of the property is the most recent appraisal by the county assessor as of the time the claim for deferral is submitted to the county treasurer. The claim must be submitted between 1 January and 1 April.

[X] The income thresholds for the program refer to the applicant's federal adjusted gross income. This program may be used in lieu of, not in addition to, any other homestead exemption for county tax purposes. The exemption does not apply to any municipal taxes or county school district taxes. An initial application must be filed with the county tax commissioner. The exemption shall be automatically renewed from year to year as long as the owner occupies the residence as a homestead. Any person granted this exemption must notify the tax commissioner in the event the person is no longer eligible for the exemption.

[X] With respect to the county exemption, if homesteads are situated in more than one county, the exemption will be prorated between the counties in the proportion that the area of the homestead in each county bears to the total are of the homestead claimed for exemption. No county exemption granted can prevent the payment of any bonded indebtedness secured by any tax to which the homestead exemption would apply.

[X] Municipalities may provide a tax freeze for elderly homeowners. This is a local option to replace the previous Tax Freeze for Disabled and Elderly which has not allowed new participants since 1979. At time of sale or transfer of property, taxes are reset to level payable without the benefit. Forms are prepared by the county assessors. Evidence of income must be provided to the county assessor. Medicaid payments are not counted as income.

[X] Program has only been approved in Rapid City No person who receives a property tax refund or a retail sales and service tax refund or a real property tax assessment freeze may be denied a property tax reduction under this chapter because of such refund or freeze.

[X] All counties, except Fresno, allow for intra county transfer of savings (Proposition 60). Under Propositions 90 and 110 only Alameda, Los Angeles, Orange, Riverside, San Bernardino, San Diego, San Mateo, Santa Clara, Tuolumne and Ventura allow transfers from other counties. On 12 December 2017 El Dorado approved an ordinance to rescind its ordinance. After 7 November 2018 such transfers will not be permitted in El Dorado county. The application, form BOE-60-AH, is administered by the counties.

[X] Effective 1 June 2016 and for taxable years beginning after 30 June 2016, local government may provide this credit.

[X] A qualifying veteran, or his or her surviving spouse, minor child, or parent is only eligible to receive one of the exemptions of this program.

[X] The adjusted gross income, including social security and similar benefits, worker's compensation, loss of earnings insurance, and most non-taxable income. It does not include certain medical and funeral expenses, veterans' disability pensions, and veteran's and social security death benefits. A disabled person is one who is recognized as disabled by the Social Security Administration, the Railroad Retirement board, or the Office of Management and Budget. A disabled veteran of any war engaged in by the United States is one whose disability is recognized as a service-connected disability of a degree of 10% or more, or who has a pension for non-service-connected disabilities. The application must be filed between January 1 and April 15

[X] Rent is exclusive of any federal rent subsidy and of charges for any utilities, services, furniture, furnishings, or personal property appliances furnished by the landlord. Taxable value for residential property is calculated as 4.5% of market value based on all properties being assessed at 50% of market value and residential properties further taxed at 9% of assessed value. Income does not include gifts, inheritances, life insurance proceeds, social security lump sum death payments, insurance payments, federal fuel assistance, renter's refund payments, food stamps, veteran's disability payments, payments for foster care, Retired Senior Volunteer Program payments, Senior Companion Program, Vista Program, and medical expenses paid during the year if not reimbursed.

[X] The credits are calculated based on the household combined income, which is defined as combined gross household income before deductions. This includes income from all sources, whether or not taxable for federal and state income tax purposes. It also includes Social Security as well as all other retirement benefits of the tax year. Prince George's county is authorized to provide additional relief to renters.

[X] Effective 19 October 2017, benefit can be applied to additional state property tax. Enacted by 2017 Wash. 3rd Sp. Sess. Laws ch. 13 pt. III § 311 You may be eligible for a refund if you paid prior years’ taxes because of a mistake, oversight, or a lack of knowledge about this program. You must meet all of the qualifications for the exemption as if you had applied at the time the application was due. Separate applications must be submitted for each of the tax years. In order to receive a refund, applications must be filed within three years of the date the taxes were due. Refunds will not be made beyond the three years. The exempt status may be transferred to a new residence with the value of the new residence frozen as of 1 January of the year of change. If resident moves to Washington from another state, the exemption may be transfer to the new residence if owner meets all other eligibility requirements and provides proof of the prior exemption and its cancellation date.

[X] The deferral becomes payable when the resident dies or the residence is sold. Application is due March 1 of each year unless otherwise specified by the local government authorizing the program.

[X] Teton County is the only county that has adopted this program. An alternative qualification is if the owner demonstrates that gross monthly household income is at or below 250% of the federal poverty level for a household of 4 as adjusted annually by the comparative cost-of-living index for the respective county as determined by the division of economic analysis, department of administration and information. The current annual income limit is $73,867.

[X] The total household income limit will be adjusted for inflation annually using the Consumer Price Index for All Urban Consumers, Washington–Baltimore Area, published by the Bureau of Labor Statistics of the Department of Labor. The benefit is distributed in two installment. If the applicant files between April 1st and September 30th, they will only get 50% of the benefit for the year the benefits are applied for.

[X] This program was reinstated in 2016 after being suspended by the legislature in 2009. Annual application must be submitted. They can be filed between 1 October 2017 and 10 February 2018. Limited funds are available and approval is on a first-come, first served basis. The funds are available through appropriation. Generally the forms become available in September of each year and the applications may be submitted between 1 October of that year and 10 February in the subsequent year. The interest rate on the postponed taxes is 7% per year and the postponed taxes create a lien on the property. Payment for postponed taxes may be made any time for either a portion or the full amount deferred. However, they must be repaid when the owner moves or sells the property. In addition the taxes are due if future taxes become delinquent or the owner refinances or obtains a reverse mortgage. Household income is the total income received by all persons (except minors, full-time students, and renters) who resided in the home during the year for which deferral is requested. Income is the Adjusted Gross Income on the applicant's federal tax form. Income also includes: •California State Lottery winnings in excess of $600; 100% of lottery winnings from other states • Veterans Administration benefits • Military compensation • Life insurance proceeds to the extent that they exceed the expenses incurred for the last illness and funeral of the deceased spouse or registered domestic partner of the claimant • Gifts and inheritances in excess of $300, except between members of the household • Alimony received • Amounts received from an estate or a trust • Unemployment insurance benefits • Workers’ compensation payments for temporary disability • Amounts contributed by or on behalf of the claimant to a tax-sheltered retirement or deferred compensation plan • Amounts received from an employer or any government body for loss of wages due to sickness or accident (sick leave payments) • Nontaxable gain from the sale of a residence • Scholarship and fellowship grants • The amount of the alternative minimum taxable income in excess of your regular taxable income, if you were required to pay the alternative maximum tax on your 2016 California income tax return Items not deductible from income: -Mortgage payments -Interest paid on loans -Utilities -Medical bills -Health premiums -Itemized deductions on form 1040

[X] As used for this exemption, the term “permanently and totally disabled” means the inability to perform substantial gainful employment by reason of a medically determinable impairment, either physical or mental, that has lasted or is expected to last for a continuous period of 12 months or more, or result in death.

[X] Must file the permanent application by March 1st. When the owner of a property subject to a tax deferral dies, the heirs, heirs-at-law, assignee or devisee shall have first priority to redeem the estate by paying in full the deferred taxes plus any interest due. If the heirs, heirs-at-law, assignees, or devisees do not redeem the property within 9 months of the date of death of the property owner, the municipality may commit the accrued amount of the deferral to the collector of taxes with a warrant signed by the assessing officials requiring him or her to collect it. When the owner of a property subject to a tax deferral sells or otherwise conveys the property, the owner or grantee shall pay in full the deferred taxes plus any interest due and the municipality shall provide recorded written release or satisfaction of the notice of tax deferral.