1401 |
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 |
1402 |
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]
|
1403 |
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 |
1404 |
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 |
1405 |
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 |
1406 |
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 |
1407 |
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 |
1408 |
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 |
1409 |
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 |
1410 |
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
|
1411 |
Indiana |
2017 |
Ind. Code §6-1.1-20.6-4, Ind. Code §6-1.1-20.6-8.5 (in effect for 2017) https://www.in.gov/dlgf/8510.htm |
1412 |
Delaware |
2017 |
Del. Code tit. 22, § 1001- 1005 (in effect for 2017) |
1413 |
Minnesota |
2017 |
Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2017)
Minnesota Department of Revenue Fact Sheet for Senior Citizens Property Tax Deferral Program [http://www.revenue.state.mn.us/propertytax/factsheets/factsheet_07.pdf Accessed 01/16/2018] View Archived Source
Minnesota Department of Revenue Senior Citizens Property Tax Deferral Application [http://www.revenue.state.mn.us/Forms_and_Instructions/crscd.pdf Accessed 01/16/2018] View Archived Source Minnesota Department of Revenue Senior Citizens Property Tax Deferral Program [http://www.revenue.state.mn.us/individuals/prop_tax_refund/Pages/Senior_Citizens_Property_Tax_Deferral_Program.aspx Accessed 01/16/2018] View Archived Source |
1414 |
Florida |
2017 |
Fla. Stat. § 196.082 (in effect for 2017) Fla. Const. Art. VII § 6 Florida Department of Revenue, Application for Homestead Tax Discount, (2017) [http://floridarevenue.com/property/Documents/dr501dv.pdf accessed 07/16/2018] View Archived Source |
1415 |
Ohio |
2017 |
Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2017) Ohio Department of Taxation Application for Homestead Exemption for the Elderly and Disabled [https://www.tax.ohio.gov/portals/0/forms/real_property/dte_105a.pdf Accessed 04/30/2018] View Archived Source
Ohio Department of Taxation Certification Form for Applicants Filing With Disability Status [https://www.tax.ohio.gov/portals/0/forms/real_property/dte_105a.pdf Accessed 04/30/2018] View Archived Source Ohio Department of Taxation Frequently Asked Questions - Homestead Exemption for the Elderly and Disabled [https://www.tax.ohio.gov/real_property/faqs/homestead_exemption_faqs/tabid/3074/Default.aspx?QuestionID=304&AFMID=9554 Accessed 04/30/2018] View Archived Source |
1416 |
Utah |
2017 |
Utah Code § 59-2-1202(7)(c)(i) ~ 59-2-1209 (in effect for 2017) L. 2017, c. 391 Utah Const. art. XIII, § 3 Property Tax Relief Table (2017) Utah State Tax Commission, Property Tax Division [http://propertytax.utah.gov/media/tax-relief.pdf Accessed on 10/19/2017] View Archived Source |
1417 |
Washington |
2017 |
Wash. Rev. Code § 84.38.010 ~ 84.38.160 (in effect for 2017) Department of Revenue, Property Tax Deferral for Senior Citizens and Disabled Persons, (2017)
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/SeniorDefs.pdf accessed 06/26/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Property_Tax_Deferral_for_Senior_Citizens_and_Disabled_Persons_Washington_State_Department_of_Revenue_Jan_2018.pdf]
Department of Revenue, Deferral Application for Senior Citizens and Disabled Persons, (2017)
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/proptx/forms/srcitdispersdeclaredefer.doc accessed 06/26/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Deferral_Application_for_Senior_Citizens_and_Disabled_Persons_Washington_State_Department_of_Revenue_Dec_2017.doc]
Department of Revenue, Proof of Disability Statement, (2012)
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/proptx/forms/prfdisbstatmnt.doc accessed 06/26/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Proof_of_Disability_Statement_Dept_of_Revenue_Washingrton_State_2012.doc] |
1418 |
Massachusetts |
2017 |
Mass. Gen. Laws ch. 59, § 5K (in effect for 2017) |
1419 |
Maine |
2017 |
Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2017) |
1420 |
Arizona |
2017 |
Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2017) |
1421 |
Rhode Island |
2017 |
R.I. Gen. Laws § 44-33-1 ~ § 44-33-19 (in effect for 2017) Rhode Island, Department of Taxation, Rhode Island Tax News, p.14, 2017 [http://www.tax.ri.gov/newsletter/Rhode%20Island%20Division%20of%20Taxation%20Newsletter%20--%20Special%20Edition%20--%20Filing%20Season%202017.pdf Accessed 02/26/2018] View Archived Source
2016 Form RI-1040H Application and Instructions (2017) Rhode Island Division of Taxation [http://www.tax.ri.gov/forms/2016/Income/2016%201040H_m.pdf Accessed 02/26/2018] View Archived Source Rhode Island Division of Taxation Personal Income Tax Forms [http://www.tax.ri.gov/taxforms/personal.php Accessed 02/26/2018] View Archived Source |
1422 |
Alabama |
2017 |
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 |
1423 |
Florida |
2017 |
Fla. Stat. § 197.252 (in effect for 2017) Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates, (2017)
[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, Application for Homestead Tax Deferral, (2017)
[http://floridarevenue.com/property/Documents/dr570.pdf accessed 07/16/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_Application_for_Homestead_Tax_Deferral_Florida_Dept_of_Revenue_2017.pdf]
Florida Department of Revenue, Homestead Tax Deferral Information, (2017)
[http://www.flaglertax.com/LinkClick.aspx?fileticket=ABWmqZ2wUUY%3D&tabid=232 accessed 07/16/18]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_Homestead_Tax_Deferral_Information_Florida_Dept_of_Revenue_2017.pdf]
Finance and Administrative Services Department, Notarized Affidavit Broward County Homestead Tax Deferral Application, (2017)
[http://www.broward.org/RecordsTaxesTreasury/Records/Documents/Affidavit_for_Homestead_Tax_Deferral_Application.pdf accessed 07/16/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_Notarized_Affidavit_Broward_County_Homestead_Tax_Deferral_Application_Finance_and_Administrative_Services_Department_2017.pdf]
Florida Department of Revenue, Statement of Gross Income, (2017)
[http://floridarevenue.com/property/Documents/dr501a.pdf accessed 07/16/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_Statement_of_Gross_Income_Florida_Deptartment_of_Revenue_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] |
1424 |
Missouri |
2017 |
Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2017) Property Tax Credit Claim, Department of Revenue [https://dor.mo.gov/forms/MO-PTC%20Instructions_2016.pdf accessed 06/26/2018]
View Archived Source
Property Tax Credit Eligibility Guide, Department of Revenue [https://dor.mo.gov/personal/ptc/documents/proptax_001.pdf accessed 06/26/2018]
View Archived Source |
1425 |
Massachusetts |
2017 |
Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2017) Massachusetts Division of Local Services Taxpayers Guide to Local Property Tax Exemptions for Seniors, Surviving Spouses, and Minor Children of Deceased Parents (2017) [http://www.mass.gov/dor/docs/dls/publ/brochures/survivchildeld.pdf Accessed 1/24/18] View Archived Source
Massachusetts Department of Revenue State Tax Form 96-6 Application for Statutory Exemption for Seniors, Surviving Spouses, Minor Children (2017) [http://www.mass.gov/dor/docs/dls/publ/forms/seniors-surviving-spouses-minors-96-6.pdf Accessed 1/24/18] View Archived Source |
1426 |
Nebraska |
2017 |
Neb. Rev. Stat. § 77-3501 ~ § 77-3507; Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2017) |
1427 |
Maryland |
2017 |
Md. Code, Tax-Property § 9-245 (in effect for 2017) Maryland Department of Assessments and Taxation, Homeowners’ Property Tax Credit Application, (2017) [http://dat.maryland.gov/SDAT%20Forms/HTC-60.pdf Accessed on 07/10/2018] View Archived Source Department of Assessments and Taxation, A Homeowner's Guide to Property Taxes and Assessments, (2017) [http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx accessed 07/10/2018] View Archived Source
Department of Assessments and Taxation, Homeowners' Property Tax Credit Program, (2017)
[http://dat.maryland.gov/realproperty/Pages/Homeowners%27-Property-Tax-Credit-Program.aspx accessed 07/10/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Maryland/2017/MD_Homeowners_Property_Tax_Credit_Program_Information_Department_of_Assessments_and_Taxation_2017.pdf] |
1428 |
Georgia |
2017 |
Ga. Code Ann. § 48-5-70 ~ § 48-5-84 (in effect for 2017) Gwinnett County Tax Commissioner's Office, Property Taxes and Motor Vehicle Facts [https://gwinnetttaxcommissioner.publicaccessnow.com/Portals/0/PDF/OTCBrochure.pdf Accessed 11/28/2018] View Archived Source |
1429 |
New York |
2017 |
N.Y. R.P.T Law § 425 N.Y. Tax Law §606(eee) (in effect for 2017) 2017 N.Y. Laws ch. 59 (AB 3009); 2016 N.Y. Laws ch. 60 Part A New York State Department of Taxation and Finance, Summary of Tax Provisions in SFY 2016-17 Budget (June 2016) p.2 [https://www.tax.ny.gov/pdf/stats/sumprovisions/Summary_of_Provisions-2016-17_FINAL.pdf Accessed 12/19/17] View Archived Source
New York State Department of Taxation and Finance, Summary of 2016 STAR Transition Legislation, (2016)
[https://www.tax.ny.gov/images/orpts/star2016-amendments-summary.pdf Accessed 09/25/2018]
View Archived Source
New York State Department of Taxation and Finance, Questions and Answers for Homeowners about the New STAR Credit Program, (2017) [https://www.tax.ny.gov/pit/property/star/star-2016-tp-faqs.htm accessed 07/17/2018] View Archived Source
New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit Information, (2017) [https://www.tax.ny.gov/pdf/star/rp-5310-fs.pdf accessed 07/17/2018] View Archived Source
New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit, (2017) [https://www.tax.ny.gov/pit/property/star/default.htm accessed 07/17/2018] View Archived Source
New York State Department of Taxation and Finance, STAR Eligibility Information, (2017)
[https://www.tax.ny.gov/pit/property/star/eligibility.htm accessed 07/17/2018]
View Archived Source |
1430 |
Colorado |
2017 |
Colo. Rev. Stat. § 39-3.7-101~102 (in effect for 2017) |
1431 |
Nevada |
2017 |
2015 Nev. Stat. ch 534 §60 Department of Taxation Division of Local Government Services, Nevada Property Tax Elements and Application, (2017)
[https://tax.nv.gov/uploadedFiles/taxnvgov/Content/Home/Features/2017%20Property%20Tax%20Elements%20and%20Application.pdf accessed 06/26/2018] View Archived Source
Department of Health and Human Services - Aging and Disability Services, 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 06/27/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Nevada/2017/NV_Senior_Tax_Assistance_Rebate_Program_Application_Requirements_and_Instructions_Dept_of_Health_and_Human_Services_Aging_and_Disability_Services_2016.pdf] Nevada Department of Health and Human Services - Aging and Disability Services Division, Senior Tax Assistance Rebate (STAR) Program, (2016) [http://adsd.nv.gov/Programs/Seniors/Senior_Tax_Assistance_Rebate/Senior_Tax_Assistance_Rebate_Program/] |
1432 |
Massachusetts |
2017 |
Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2017) Massachusetts Division of Local Services Taxpayers Guide to Local Property Tax Deferrals for Seniors [http://www.mass.gov/dor/docs/dls/publ/brochures/proptaxdef.pdf Accessed 01/24/2018] View Archived Source
Massachusetts Department of Revenue Informational Guideline Release 06-201 for Senior Property Tax Deferrals [http://www.mass.gov/dor/docs/dls/publ/igr/2006/igr06-201.pdf Accessed 01/24/2018] View Archived Source
Massachusetts Department of Revenue State Tax Form 97: Seniors 65 and Older Application for Property Tax Deferral [http://www.mass.gov/dor/docs/dls/publ/forms/97-41a-application.pdf Accessed 1/24/18] View Archived Source |
1433 |
West Virginia |
2017 |
W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2017) |
1434 |
Iowa |
2017 |
Iowa Code § 25B.7; Iowa Code § 422.4; Iowa Code § 425.17; Iowa Code § 425.19; Iowa Code § 425.23; Iowa Code § 425.24; Iowa Code § 425.29; Iowa Code § 425.40 (in effect for 2017). Iowa Department of Revenue, 2017 Property Tax Credit Claim, (2017)
[https://tax.iowa.gov/sites/files/idr/forms1/Iowa%20Property%20Tax%20Credit%20Claim%20%2854001%29.pdf Accessed 07/03/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Iowa/2017/IA_2017_Iowa_Property_Tax_Credit_Claim_Dept_of_Revenue_Jun_2016.pdf]
Iowa Department of Revenue, 2017 Rent Reimbursement Claim, (2017) [https://tax.iowa.gov/sites/files/idr/forms1/2017IowaRentReimbursementClaim%2854130%292017.12.06_0.pdf Accessed 07/03/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Iowa/2017/IA_2017_Iowa_Rent_Reimbursement_Claim_Iowa_Dept_of_Revenue_2017.pdf] Iowa Department of Revenue, Property Tax Credits and Exemptions Web Page
[https://tax.iowa.gov/property-tax-credits-and-exemptions#Disabled Accessed 07/03/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Iowa/2017/IA_Property_Tax_Credits_and_Exemptions_Iowa_Department_of_Revenue_2017.pdf] |
1435 |
West Virginia |
2017 |
W. Va. Code § 11-21-21 (in effect for 2017) West Virginia State Tax Department 2016 Income Tax Returns Forms and Instructions [https://tax.wv.gov/Documents/TaxForms/2016/it140.booklet.pdf Accessed 11/17/2018] View Archived Source |
1436 |
Connecticut |
2017 |
Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2017) Connecticut Office of Policy and Management Homeowners' Elderly/Disabled (Circuit Breaker) Tax Relief Application [http://www.ct.gov/opm/lib/opm/igp/grants/taxrel/owners_m-35h_application.pdf Accessed 06/01/2018]
View Archived Source
Question and Answer Booklet, Office of Policy and Management [http://www.ct.gov/opm/lib/opm/igp/patsullivan/owners_q&a_2018.pdf accessed 07/13/2018]
View Archived Source
Connecticut Office of Policy and Management Homeowners' - Elderly/Disabled (Circuit Breaker) Tax Relief Program [http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383136 Accessed 07/13/2018] View Archived Source |
1437 |
South Dakota |
2017 |
S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2017) Sales or Property Tax Refund for Senior Citizens & Citizens with Disabilities: Taxes paid in 2016 Refund Application (Benefit received in 2017) South Dakota Department of Revenue [http://dor.sd.gov/Taxes/Special_Taxes/Forms/PDFs/2016%20Refund%20packet.pdf Accessed 03/07/2018] 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 03/07/2018] View Archived Source |
1438 |
District of Columbia |
2017 |
DC ST § 47-845; DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2017) Application for Tax Deferral for Low-Income Senior Property Owners and Low-Income Property Owners (November 2014) D.C. Office of Tax and Revenue [http://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2014Low_income_tax_deferral_form_OGCFINAL.pdf Accessed on 02/26/2018]
View Archived Source
Homestead/Senior Citizen Deduction (2017) Office of Tax and Revenue [http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed on 02/21/18] View Archived Source |
1439 |
New Jersey |
2017 |
N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2017) New Jersey Department of the Treasury Senior Freeze Application and Information Packet [https://www.state.nj.us/treasury/taxation/pdf/ptr/16-ptr1-cp.pdf Accessed 09/17/2018] View Archived Source
Senior Freeze (Property Tax Reimbursement) Income Limit History [http://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed 09/17/2018] View Archived Source New Jersey Department of the Treasury Website for Senior Property Tax Reimbursement (Senior Freeze) [http://www.state.nj.us/treasury/taxation/ptr/ Accessed 05/30/2018] View Archived Source |
1440 |
Texas |
2017 |
Tex. Tax Code §11.26, Tex. Tax Code §11.261 (in effect for 2017) Tex. Cons. §1-b(h) |
1441 |
Maryland |
2017 |
Md. Code, Tax-Property § 10-201 ~ § 10-201.1; Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2017) Department of Assessments and Taxation, Local Assessment Offices of Maryland, (2017) [http://dat.maryland.gov/realproperty/Pages/Maryland-Assessment-Offices.aspx accessed 07/10/2018] View Archived Source
Department of Assessments and Taxation, A Homeowner's Guide to Property Taxes and Assessments, (2017) [http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx accessed 07/10/2018] View Archived Source |
1442 |
South Dakota |
2017 |
S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2017) 2017 South Dakota Department of Revenue Application Form 1294-V15 for Property Tax Deferral for the Elderly [https://www.state.sd.us/eforms/secure/eforms/E1294V15-ApplicationForPropertyTaxHomesteadExemption.pdf Accessed 04/16/2018] View Archived Source
South Dakota Department of Revenue (2014) 'Homestead Exemption' Tax Deferral Program Brochure [http://dor.sd.gov/Taxes/Property_Taxes/PDFs/PropTaxReduction2014_Homestead.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 |
1443 |
Georgia |
2017 |
Ga. Code Ann. § 48-5-48 (in effect for 2017) 2017 Ga. Laws ch. 25 §3 Ga. Const. Art. VII §II V¶ Georgia Department of Revenue, Application for Homestead Exemptions (General) [https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Form/LGS-Homestead_Application_for_Homestead_Exemption.pdf Accessed 02/13/2018] View Archived Source
Property Tax Exemption: Homestead Exemption for Disabled Veteran or Surviving Spouse [https://dor.georgia.gov/property-tax-exemptions Accessed on 09/12/2017] View Archived Source |
1444 |
California |
2017 |
Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2017) 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 |
1445 |
Texas |
2017 |
Tex. Tax Code Ann. § 11.22; Tex. Tax Code Ann. § 11.131; Tex. Tax Code Ann. § 11.132 (in effect for 2017) Tex. Constitution Article VIII §2 Texas Property Tax Exemption (December 2016) Texas Comptroller [ https://comptroller.texas.gov/taxes/property-tax/exemptions/index.php Accessed on 03/27/2018]
View Archived Source
Disabled Veterans Exemption Application [https://comptroller.texas.gov/forms/50-135.pdf accessed 06/27/2018] View Archived Source |
1446 |
Hawaii |
2017 |
Honolulu: ROH Article 10 8-10.4; Maui: Code of County §3.48.450; Hawaii: Laws §19-71; Kauai: Laws §5A-11.4 (in effect for 2017) City and County of Honolulu Real Property Assessment Division, Real Property Assessment Exemption Information, (2017) [https://www.realpropertyhonolulu.com/exemptions/exemption-information/ Accessed on 07/05/2018] View Archived Source
County of Kauai Department of Finance, RPA Exemption Information, (2017) [http://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information Accessed on 10/06/2017] View Archived Source
County of Hawaii Real Property Tax Division, Home Exemptions Brochure, (2015) [http://www.hawaiipropertytax.com/forms/Home%20Exemptions%20Brochure.pdf accessed 07/05/2018] View Archived Source
Maui County Real Property Assessment Division Tax Relief Programs [http://www.co.maui.hi.us/756/Tax-Relief-Programs Accessed10/06/2017] View Archived Source
County of Hawaii Department of Finance Real Property Tax Division, Claim for Home Exemption, (2015) [http://www.hawaiipropertytax.com/forms/RP%20Form%2019-71.pdf accessed 07/05/2018] View Archived Source |
1447 |
Kansas |
2017 |
Kan. Stat. Ann. §79-32,263 (in effect for 2017) Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners, (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]
Homestead Refund and Safe Senior Information, Kansas Department of Revenue, (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]
Property Tax Relief for Low-Income Seniors - Frequently Asked Questions, Kansas Department of Revenue, (2017) Note: Interactive page cannot be saved as PDF.
[https://www.ksrevenue.org/safesenior.html accessed 07/09/18] |
1448 |
Delaware |
2017 |
Del. Code tit. 14, § 1917 (c) (in effect for 2017) Application for Senior School Property Tax Credit [ https://finance.delaware.gov/publications/proptax/ssptc_app.pdf accessed 2/20/17]
View Archived Source |
1449 |
Oregon |
2017 |
Or. Rev. Stat. § 311.666 ~ § 311.701; Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2017) Oregon Department of Revenue 2017 Property Tax Deferral Application [http://www.oregon.gov/DOR/forms/FormsPubs/tax-deferral-application_490-014.pdf Accessed 04/17/2018] View Archived Source
Oregon Department of Revenue Guide for Property Tax Deferrals for Disabled and Senior Citizens (2017) [http://www.oregon.gov/DOR/forms/FormsPubs/deferral-disabled-senior_490-015.pdf Accessed 04/17/2018] View Archived Source Oregon Department of Revenue Deferral Program for Disabled and Senior Citizens Website [http://www.oregon.gov/DOR/programs/property/Pages/deferral.aspx Accessed 04/17/2018] View Archived Source |
1450 |
Idaho |
2017 |
Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2017) 2017 Property Tax Deferral Program (2016) Idaho Tax Commission [http://tax.idaho.gov/i-1053.cfm Accessed on 09/18/2017]
View Archived Source
Property Tax Deferral Application [https://tax.idaho.gov/forms/EFO00023_01-01-2018.pdf accessed 06/26/2018]
View Archived Source |
1451 |
Michigan |
2017 |
Mich. Comp. Laws § 206.520; Mich. Comp. Laws § 206.522 (in effect for 2017) 2015 Mi. Laws Ch. 179 § 522
Michigan Legislature, Michigan Taxpayer's Guide (Jan 2017) [https://www.legislature.mi.gov/Publications/TaxpayerGuide-2017.pdf Accessed on 12/11/2018] View Archived Source
Michigan Department of Treasury, Checklist for Determining Total Household Resources (2017) [https://www.michigan.gov/documents/taxes/ChecklistDetermineTHR_444822_7.pdf accessed 06/29/2018] View Archived Source
Michigan Department of Treasury, Checklist for Preparing a Homestead Property Tax Credit (MI-1040CR), (2017) [https://www.michigan.gov/documents/taxes/MI-1040CR-Checklist_405711_7.pdf accessed 06/29/2018] View Archived Source
Michigan Department of Treasury, 2017 Michigan Homestead Property Tax Credit Claim MI-1040CR, (2017) [https://www.michigan.gov/documents/taxes/MI-1040CR_608966_7.pdf accessed 06/29/2018] View Archived Source
Michigan Department of Treasury, 2017 Michigan Homestead Property Tax Credit Claim MI-1040CR-2, (2017)
[https://www.michigan.gov/documents/taxes/MI-1040CR-2_608985_7.pdf accessed 06/29/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Michigan/2017/MI_Michigan_Homestead_Property_Tax_Credit_Claim_MI-1040CR-2_Michigan_Dept_of_Treasury_2017.pdf]
Michigan Legislature, Michigan Taxpayer's Guide (2017, see page 10)
[http://www.legislature.mi.gov/publications/TaxpayerGuide-2017.pdf Accessed on 04/23/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Michigan/2017/MI_Taxpayers_Guide_2017_Michigan_Legislature_Feb_2017.pdf] |
1452 |
Virginia |
2017 |
Va. Code Ann. § 58.1-3210 (in effect for 2017) Constitution of Virginia Article X, §6 (b) |
1453 |
Kentucky |
2017 |
Ky. Rev. Stat. Ann. § 132.751; Ky. Rev. Stat. Ann. § 132.810 (in effect for 2017) Kentucky Department of Revenue, Homestead Exemption Allowance 2017-2018, (2016)
[https://revenue.ky.gov/Property/Documents/Homestead%20Exemption%20Allowance%20for%202017%20and%202018.pdf accessed 07/09/18]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Kentucky/2017/KY_Homestead_Exemption_Allowance_for_2017_and_2018_Finance_and_Administration_Cabinet_Department_of_Revenue_Office_of_Property_Valuation_2016.pdf]
Kentucky Department of Revenue, Application for Exemption Under the Homestead Amendment, (2017)
[https://revenue.ky.gov/Forms/62A350.pdf accessed 07/09/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Kentucky/2017/KY_Application_for_Exemption_Under_the_Homestead_Amendment_Department_of_Revenue_2017.pdf]
Department of Revenue - Jefferson County PVA Office, Application for Exemption Under the Homestead Amendment, (2017)
[https://jeffersonpva.ky.gov/wp-content/uploads/2018/04/HDExemptionApplication-Writable022017.pdf accessed 07/09/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Kentucky/2017/KY_Application_for_Exemption_Under_the_Homestead_Amendment_Department_of_Revenue_Jefferson_County_PVA_Office_2017.pdf]
Kentucky Department of Revenue, Homestead Exemption Application Qualification, (2017)
[http://www.lrc.ky.gov/Statutes/statute.aspx?id=39641 accessed 07/09/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Kentucky/2017/KY_Homestead_Exemption_Application_Qualification_Kentucky_Department_of_Revenue_2017.pdf] Kentucky Department of Revenue, Homestead Exemption Allowance for 2017 and 2018
[https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/Pages/Homestead-Exemption.aspx Accessed on 07/09/2018]
View Archived Source |
1454 |
New York |
2017 |
N.Y. Tax Law §606(n-1) (in effect for 2017) 2015 N.Y. Laws ch. 20 Part C, subpart B New York State Department of Taxation and Finance, Property Tax Relief Credit, (2017) [https://www.tax.ny.gov/pit/property/property-tax-relief.htm Accessed 05/25/2017] View Archived Source
New York State Department of Taxation and Finance, Property Tax Credit Lookup, (2017) [https://www.tax.ny.gov/pit/property/credit-lookup.htm accessed 07/18/2018] View Archived Source |
1455 |
Arizona |
2017 |
Ariz. Rev. Stat. § 42-17401; (in effect for 2017) 2015 Ariz. Session Laws. Ch. 324 § 1 A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9) |
1456 |
Wisconsin |
2017 |
Wis. Stat. § 71.07 (4); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2017) 2017 Wis. Sess. Laws no. 59 §1120; 2017 Wis. Sess. Laws no. 59 §1121 Wisconsin Department of Revenue Application (Long form) for Homestead Credit (FY 2016) [https://www.revenue.wi.gov/DORForms/2016-ScheduleH.pdf Accessed 05/07/2018] View Archived Source
Wisconsin Department of Revenue Application (EZ form) for Homestead Credit (FY 2016) [https://www.revenue.wi.gov/DORForms/2016-ScheduleH-EZ.pdf Accessed 05/07/2018] View Archived Source
Wisconsin Department of Revenue Homestead Tax Credit Program Summary (FY 2016) [https://www.revenue.wi.gov/DORReports/2016hmsted.pdf Accessed 05/07/2018] View Archived Source
Wisconsin Department of Revenue H & H-EZ Homestead Credit Instructions 2016 (filing in 2017)[https://www.revenue.wi.gov/DORForms/2016-ScheduleHandH-EZ-inst.pdf Accessed 08/31/2018] View Archived Source Wisconsin Department of Revenue Website: FAQ, Claiming a Homestead Credit [https://www.revenue.wi.gov/Pages/FAQS/ise-home.aspx Accessed 05/07/2018] View Archived Source |
1457 |
Mississippi |
2017 |
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 2017) Property FAQ, Mississippi Tax Commission [https://www.dor.ms.gov/Property/Documents/PropertyFAQ.pdf accessed 06/26/2018]
View Archived Source |
1458 |
Wyoming |
2017 |
Wyo. Stat. § 39-11-109 (c) (in effect for 2017) Wyoming Department of Revenue Property Tax Division Current Property Tax Relief/Credit/Deferral Programs March 2017
[https://doc-14-84-apps-viewer.googleusercontent.com/viewer/secure/pdf/dug965l2v2lfpdjc2qgtpkbefptmn6ih/p32de4amqpv7k5uiupbglffg00ihvus3/1537377825000/lantern/02537611237477557994/ACFrOgD1mU8pqntuHtSjjH0PYYqCy_GAfziW4ykB153tF9hDydtVeGfMU7iUyKb6e4_aPLVnbdU-mTzR5Rp7UYcXa2TaWQxNWXxuIE_g8Thb-iGEEktnLDZ689ViEsh4M41dX5F25Ijwn87Hz75i?print=true&nonce=fc4obc5e62nqe&user=02537611237477557994&hash=e4eqh6319apqpqajn6vjmd13gk4eics7 Accessed 09/19/2018]
View Archived Source
Wyoming Department of Revenue, Memorandum on Wyoming Tax Refund for Elderly & Disabled, (2017) [http://www.sublettewyo.com/DocumentCenter/View/1866 accessed on 6/27/2018]
View Archived Source
Wyoming Department of Health, Tax Refund for the Elderly and Disabled, (2013)
[http://www.sublettewyo.com/DocumentCenter/Home/View/248 accessed 06/27/2018]
View Archived Source
|
1459 |
Maine |
2017 |
Me. Rev. Stat. Ann. tit. 36, § 5219-KK (in effect for 2017)
ME. 2017 Laws Ch. 211 Sec. D-6 & D-7 Property Tax Fairness Credit Application (2016 tax year): Maine Revenue Services [https://www1.maine.gov/revenue/forms/1040/2016/16_1040%20sched%20pstfc_download.pdf Accessed 02/21/2018] View Archived Source Maine Revenue Services Property Tax Fairness Credit Summary [http://www.maine.gov/revenue/taxrelief/ptfcsummary.htm Accessed 02/21/2018] View Archived Source |
1460 |
Illinois |
2017 |
320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2017) Application for Deferral of Real Estate/ Special Assessment Taxes for Tax Year 2017, Department of Revenue [https://www.cookcountytreasurer.com/pdfs/seniordeferral/IL-1017.pdf accessed 07/11/2018]
View Archived Source Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 09/19/2016]
View Archived Source |
1461 |
New York |
2017 |
N.Y. R.P.T. Law § 460 (in effect for 2017) New York State Department of Taxation and Finance - Office of Real Property Tax Services, RP-460 Application for Partial Tax Exemption for Real Property of Members of the Clergy, (2017)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp460_fill_in.pdf accessed 07/18/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2017/NY_Application_for_Partial_Tax_Exemption_for_Real_Property_of_Members_of_the_Clergy_New_York_State_Department_of_Taxation_and_Finance_Office_of_Real_Property_Tax_Services_2017.pdf]
New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Application Listing, (2017)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/clergy.htm accessed 07/18/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2017/NY_Assessors_Manual_Volume_4_Exemption_Administration_Application_Listing_Department_of_Taxation_and_Finance_2017.pdf]
New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Renewal Application Listing, (2017)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/renewapp.htm accessed 07/18/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2017/NY_Clergy_Assessors_Manual_Volume_4_Exemption_Administration_Renewal_Application_Listing_Department_of_Taxation_and_Finance_2017.pdf] New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration - Overview, (2017)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec460.htm accessed 07/18/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2017/NY_Clergy_Assessors_Manual_Volume_4_Exemption_Administration_Department_of_Taxation_and_Finance_2017.pdf] |
1462 |
Rhode Island |
2017 |
R.I. Gen. Laws § 44-3-15; R.I. Gen. Laws § 44-3-15.1; R.I. Gen. Laws § 44-3-16; R.I. Gen. Laws § 44-3-16.2; R.I. Gen. Laws § 44-3-31.1 (in effect for 2017) Rhode Island Municipal Finance, State Exemptions Report (page 29) [http://www.municipalfinance.ri.gov/documents/data/exemptions/exemptions_report.pdf Accessed 02/28/2018] View Archived Source
Rhode Island Department of Revenue Veteran Senior and Other Tax Exemption Programs by Location (2017) [http://www.municipalfinance.ri.gov/documents/data/exemptions/ExemptionsReport2017.pdf Accessed 02/28/2018] View Archived Source |
1463 |
Connecticut |
2017 |
Conn. Gen. Stat. § 12-81(55); Conn. Gen. Stat. § 12-81i; Conn. Gen. Stat. § 12-81l; Conn. Gen. Stat. § 12-94a (in effect for 2017) 2017 Conn. Pub. Acts no. 17-189 § 4 Form D-1, Office of Policy and Management [http://www.easthamptonct.gov/pages/EastHamptonCT_Assessor/D-1.pdf accessed 07/05/2018]
View Archived Source Disabled Tax Relief Program Description, Office of Policy and Management [http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383142 accessed 07/05/2018]
View Archived Source |
1464 |
New Hampshire |
2017 |
N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2018) |
1465 |
Colorado |
2017 |
Colo. Rev. Stat. § 39-3.5-103; Colo. Rev. Stat. § 39-3.5-105 (in effect for 2017) Senior and Veteran Property Tax Programs Department of Revenue [https://www.colorado.gov/pacific/treasury/senior-and-veteran-property-tax-programs accessed 02/12/2018
View Archived Source |
1466 |
New Mexico |
2017 |
N.M. Stat. § 7-36-21.3 (in effect for 2017) New Mexico Taxation and Revenue Department, 2017 Limitation Increase 65 and Older or Disabled Application (2016)
[http://www.co.colfax.nm.us/Assessor_Docs/65%20%20And%20Over%20Low%20Income%20Disabled%20Form.pdf accessed 07/03/2018]
View Archived Source |
1467 |
Georgia |
2017 |
Ga. Code Ann. § 48-5-40; Ga. Code Ann. § 48-5-47.1 (in effect for 2017) 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
Georgia Department of Human Services Senior Homeowner's Resource Guide (Page 25-28) [http://dhs.georgia.gov/sites/aging.georgia.gov/files/imported/DHR-DAS/DHR-DAS_Newsletter/GA%20Senior%20Homeowners%20Guide.pdf Accessed 02/14/2018] View Archived Source Property Tax Guide for Georgia Citizens, Department of Revenue [https://dor.georgia.gov/property-tax-exemptions Accessed 02/14/2018] View Archived Source |
1468 |
Arizona |
2017 |
Ariz. Rev. Stat. § 43-1072 (in effect for 2017) Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit (2018) Arizona Department of Revenue [https://www.azdor.gov/Portals/0/ADOR-forms/TY2017/10500/140PTCBooklet.pdf Accessed 08/23/2018] View Archived Source
Arizona Booklet 140PTC: Property Tax Refund Credit (2017) Arizona Department of Revenue [https://www.azdor.gov/Portals/0/ADOR-forms/TY2016/10500/140PTCBooklet.pdf Accessed on 04/12/2017]
View Archived Source |
1469 |
Alabama |
2017 |
Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2017) Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 04/05/2017] View Archived Source |
1470 |
New Jersey |
2017 |
N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2017)
New Jersey Department of the Treasury, Division of Taxation Homestead Benefit Program Website [http://www.state.nj.us/treasury/taxation/homestead/geninf.shtml Accessed 05/29/2018] View Archived Source |
1471 |
Connecticut |
2017 |
Conn. Gen. Stat. §12-170v (in effect for 2017) Office of Legislative, Research Property Tax Relief for Seniors OLR Research Report 2008R-005 [https://www.cga.ct.gov/2008/rpt/2008-R-0005.htm accessed 07/16/2018]
View Archived Source |
1472 |
Connecticut |
2017 |
Conn. Gen. Stat. §12-129n (in effect for 2017) Office of Legislative, Research Property Tax Relief for Seniors OLR Research Report 2008R-005 [https://www.cga.ct.gov/2008/rpt/2008-R-0005.htm accessed 07/16/2018] View Archived Source |
1473 |
South Dakota |
2017 |
S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2017) South Dakota Department of Revenue Form 1295 V17: Municipal Tax Reduction Local Option [https://www.state.sd.us/eforms/secure/eforms/E1295V17-ApplicationForPropertyTaxReductionFromMunicipalTaxesForTheElderlyAndDisabled.pdf Accessed 04/18/2018] View Archived Source
South Dakota Department of Revenue Guide for Municipal Property Tax Reduction Local option [https://dor.sd.gov/Taxes/Property_Taxes/PDFs/property_tax_reduction_from_muni.pdf Accessed 04/18/2018] View Archived Source South Dakota Department of Revenue Property Tax Relief Programs Website [http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 04/18/2018] View Archived Source |
1474 |
Georgia |
2017 |
Ga. Code Ann. § 48-5-48.3 (in effect for 2017) Ga. Code Ann. § 48-5-8 (in effect for 2017) |
1475 |
California |
2017 |
Cal. Revenue and Taxation Code § 69.5 (in effect for 2017) Cal. Const. Art. XIIIA § 2 (a) California Board of Equalization, Transfer of Base Year Value for Persons Age 55 and over - Propositions 60/90 [https://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#Description Accessed 10/17/2018]
View Archived Source
Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#FAQs Accessed on 10/17/2018] View Archived Source
Proposition 110 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed on 10/17/2018] View Archived Source
|
1476 |
Michigan |
2017 |
Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2017) Michigan Department of Treasury, Frequently Asked Questions (FAQs) About Deferred Special Assessments (March 2017)
[http://www.michigan.gov/documents/treasury/DeferredSpecialAssessments_189257_7.pdf Accessed on 06/29/2018] View Archived Source
Department of Treasury, Senior Citizen or Totally and Permanently Disabled Person's Affidavit Requesting Special Assessment Deferment, (2018) [https://www.michigan.gov/documents/taxes/2748_DSA_Affidavit__Instructions_2017_555865_7.pdf accessed 06/29/2018] View Archived Source
Michigan Legislature, Michigan Taxpayer's Guide (2017, see page 4) [http://www.legislature.mi.gov/publications/TaxpayerGuide-2017.pdf Accessed on 06/29/2018] View Archived Source Michigan Department of Treasury, Frequently Asked Questions (FAQs) About Deferred Special Assessments (March 2017)
[http://www.michigan.gov/documents/treasury/DeferredSpecialAssessments_189257_7.pdf Accessed on 06/29/2018] View Archived Source |
1477 |
Maryland |
2017 |
Md. Code, Tax-Property §9-258 2016 Md. Laws ch. 498 (HB 898) |
1478 |
Washington |
2017 |
Wash. Rev. Code § 84.36.379; Wash. Rev. Code § 84.36.381(6); Wash. Rev. Code § 84.04.140 (in effect for 2017) Const. of the State of Wash. Article VII §10 Department of Revenue, Application for Senior Citizen and Disabled Persons Exemption from Property Taxes (2017), [https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/640002.doc accessed 06/26/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Senior_Citizen_and_Disabled_Persons_Exemption_from_Property_Taxes_Dept_of_Revenue_Washington_State_2017.doc]
Department of Revenue, Proof of Disability Affidavit (2012), [https://dor.wa.gov/sites/default/files/legacy/Docs/forms/proptx/forms/prfdisbstatmnt.doc accessed 06/26/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Proof_of_Disability_Statement_Dept_of_Revenue_Washingrton_State_2012.doc] |
1479 |
Maine |
2017 |
Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2017) Maine Revenue Services Application for Veterans Property Tax Exemption [http://www.maine.gov/revenue/forms/property/apps/veteranapp.pdf Accessed 02/15/2018] View Archived Source
Maine Revenue Services: Guide for Veteran Eligibility [http://www.maine.gov/revenue/propertytax/sidebar/vetflowchart.pdf Accessed 02/15/2018] View Archived Source Maine Revenue Services: Property Tax Exemptions Overview [http://www.maine.gov/revenue/propertytax/sidebar/exemptions.htm Accessed 02/15/2018] View Archived Source |
1480 |
Oklahoma |
2017 |
Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2017) Oklahoma Tax Commission Claim Form for Credit or Rebate for Property Taxes of The Elderly and Totally Disabled [https://www.ok.gov/tax/documents/538-H-17.pdf Accessed 04/23/2018] View Archived Source |
1481 |
Idaho |
2017 |
Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2017) |
1482 |
Florida |
2017 |
Fla. Stat. § 196.075 (in effect for 2017) 2016 Fla. Laws ch. 16-121 § 1. Fla. Const. Art. VII §6(d) Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return, (2017)
[http://floridarevenue.com/property/Documents/dr501sc.pdf Accessed 09/27/2018]
View Archived Source
Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 07/16/2018]
View Archived Source
Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions, (2017)
[http://floridarevenue.com/property/Documents/dr501.pdf accessed 07/16/2018]
View Archived Source
|
1483 |
North Dakota |
2017 |
N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2017) North Dakota Office of State Tax Commissioner, Guideline-Property Tax: Credits for ND Homeowners and Renters May 2018 [https://www.nd.gov/tax/data/upfiles/media/credits-for-nd-homeowners-renters-guideline_2.pdf?20181128085829 accessed 08/29/2018] View Archived Source
North Dakota Office of State Tax Commissioner, Homestead Property Tax Credit and Renter's Refund Brochure, (2015) [https://www.nd.gov/tax/data/upfiles/media/Homestead%20Brochure_web.pdf?20160707115405 Accessed on 05/02/2018] View Archived Source
State Tax Commissioner, Homestead Application, (2017) [https://www.nd.gov/tax/data/upfiles/media/homesteadcreditapplicationforseniorcitizensanddisabledpersons_1.pdf?20180626124954 accessed 06/26/2018] View Archived Source |
1484 |
Tennessee |
2017 |
Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2017)
2017 Tenn. Pub Act ch 181 § 31, 32
Elderly or Disabled Homeowner Property Tax Relief Program (2017), Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/TaxReliefBrochure2017.pdf Accessed on 10/23/2017]
View Archived Source |
1485 |
Maryland |
2017 |
Md. Code, Tax-Property § 9-102 (in effect for 2017) Maryland Department of Assessments and Taxation Renters' Tax Credit Form RTC-60 2017 [http://dat.maryland.gov/SDAT%20Forms/RTC-60.pdf ] View Archived Source
Maryland State Department of Assessments and Taxation, Renters' Tax Credits [http://dat.maryland.gov/realproperty/Pages/Renters%27-Tax-Credits.aspx accessed 07/10/2018] View Archived Source |
1486 |
Louisiana |
2017 |
La. Admin. Code tit. 61, pt. V.101(G) (in effect 2017) La. Const. Art. VII, §18 (G) Louisiana House of Representatives - House Fiscal Division, Louisiana Property Tax Basics, (2017) [http://house.louisiana.gov/housefiscal/DOCS_TAXREV/2014_Louisiana%20Property%20Tax%20Basics.pdf accessed 07/10/2018] View Archived Source
Louisiana House of Representatives - House Fiscal Division, Louisiana Property Tax Basics FAQ's, (2017) [http://house.louisiana.gov/housefiscal/DOCS_TAXREV/2104_Louisiana%20Property%20Tax%20Basics.pdf accessed 07/10/2018] View Archived Source |
1487 |
Washington |
2017 |
Wash. Rev. Code § 84.36.379 ~ 84.36.381 (1-5); Wash. Rev. Code 84.04.140 (in effect for 2017) 2017 Wash. 3rd Sp. Sess. Laws ch. 13 pt. III § 311 Const. of the State of Wash. Article VII §10 Department of Revenue, Application for Senior Citizen and Disabled Persons Exemption from Property Taxes (2017), [https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/640002.doc accessed 06/26/2018] [https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Senior_Citizen_and_Disabled_Persons_Exemption_from_Property_Taxes_Dept_of_Revenue_Washington_State_2017.doc]
Department of Revenue, Proof of Disability Affidavit (2012), [https://dor.wa.gov/sites/default/files/legacy/Docs/forms/proptx/forms/prfdisbstatmnt.doc accessed 06/26/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Proof_of_Disability_Statement_Dept_of_Revenue_Washingrton_State_2012.doc] Property Tax Exemption for the Elderly, Disabled or Veterans, Department of Revenue [https://dor.wa.gov/content/property-tax-exemption-program-senior-citizens-and-disabled-persons accessed 06/28/2018] View Archived Source |
1488 |
Wisconsin |
2017 |
Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2017) 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 05/03/2018] View Archived Source |
1489 |
Tennessee |
2017 |
Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2017) |
1490 |
Mississippi |
2017 |
Miss. Code Ann. § 27-33-19 ; Miss. Code Ann. § 27-33-67(1); Miss. Code Ann. § 27-33-75; Miss. Code Ann. § 27-33-77 (in effect for 2017) Property FAQ, Mississippi Tax Commission [https://www.dor.ms.gov/Property/Documents/PropertyFAQ.pdf accessed 06/26/2018]
View Archived Source |
1491 |
Wyoming |
2017 |
Wyo. Stat. § 39-13-107 (b)(iii) (in effect for 2017) Wyoming Department of Revenue Property Tax Division Current Property Tax Relief/Credit/Deferral Programs March 2017 [https://doc-0o-44-apps-viewer.googleusercontent.com/viewer/secure/pdf/sgct4a7b5seg0ev6g4jfhq953jjfqs7p/j9irpesfk81ngipb77a0qr3r5v4pbmq3/1541439150000/lantern/04185274129407531068/ACFrOgCdNdrTZhar0szJfLkPs4CQRWZXSrJp-EyG2kC7QZCP9s70Me8hKEhwPe6t8EGk3knGmy4MPQSLkYDrfSl57TIgCrE-qAjXYiIGbqAUUdo6DNKT-YpkRHIkOvRAuRSnqV7YU0HteK2WzZkN?print=true&nonce=5hn60iocqs3mo&user=04185274129407531068&hash=2vnjdclgpdgmife7sj6vfrn7evqkft5k Accessed 11/05/2018]
View Archived Source |
1492 |
Massachusetts |
2017 |
Mass. Gen. Laws ch. 59, §5 18A (in effect for 2017) Massachusetts Department of Revenue State Tax Form 99: Property Tax Deferral for Reasons of Financial Hardship [http://www.mass.gov/dor/docs/dls/ptb/pdfs/financial-hardship.pdf Accessed 1/24/18] View Archived Source
Massachusetts Department of Revenue State Tax Form 99-1: Property Tax Deferral and Recovery Agreement [http://www.mass.gov/dor/docs/dls/publ/forms/tax-deferral-recovery.pdf Accessed 1/24/18] View Archived Source |
1493 |
District of Columbia |
2017 |
DC ST § 47-863 (in effect for 2017)
Senior Citizen or Disabled Property Owner Tax Relief (2017) Office of Tax and Revenue [http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed on 02/26/2018]
View Archived Source
FP-100 (2017) Office of Tax and Revenue [https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/FP-100%20HOMESTEAD%20RECONFIRMATION_FILL-IN%2001112018_0.pdf accessed 06/25/2018]
View Archived Source |
1494 |
Illinois |
2017 |
65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2017) |
1495 |
California |
2017 |
Ca.Gov. Code §§16180 ~ 16187;
Ca. Rev. & Tax. Code § 20581 ~ § 20623 (in effect 2017) Cal. Const. Art. XIII, § 8.5 California Office of the Controller Property Tax Postponement Application Fiscal 2017-18 (for filing beginning in 2017) [https://www.sco.ca.gov/Files-EO/2017-18-PTP-Application-Package.PDF Accessed 10/17/2018] View Archived Source
Property Tax Postponement Flyer (2017) Department of the Controller [https://www.sco.ca.gov/Files-ARD-Tax-Info/ptp_flyer_lf_accessible.pdf accessed 07/03/2018]
View Archived Source |
1496 |
North Carolina |
2017 |
N.C. Gen. Stat. § 105‑277.1 (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 Property Tax Forms, Department of Revenue [https://www.ncdor.gov/taxes-forms/property-tax/property-tax-forms#exemption-and-exclusion-forms accessed 06/26/2018]
View Archived Source |
1497 |
South Carolina |
2017 |
S.C. Code Ann. § 12-37-250; S.C. Code Ann. § 12-37-270 (in effect for 2017) South Carolina Department of Revenue General Information on the Taxation of Real and Personal Property [https://dor.sc.gov/resources-site/lawandpolicy/Documents/SC_TIED_5.pdf Accessed 03/05/2018] View Archived Source South Carolina Department of Revenue Homestead Exemption Website [https://dor.sc.gov/lgs/homestead-exemption Accessed 03/05/2018] View Archived Source |
1498 |
Connecticut |
2017 |
Conn. Gen. Stat. § 12-129b ~ § 12-129d;
Conn. Gen. Stat. § 12-129p (in effect for 2017) Form M-36, Office of Policy and Management [http://www.ct.gov/opm/lib/opm/igp/grants/taxrel/m36(freezeclaimform07).pdf accessed 07/05/2018]
View Archived Source Property Tax Relief for Seniors [https://www.cga.ct.gov/2008/rpt/2008-R-0005.htm accessed 02/14/18]
View Archived Source |
1499 |
New Hampshire |
2017 |
N.H. Rev. Stat. § 72:33; N.H. Rev. Stat. § 72:38-a (in effect for 2017) Elderly and Disabled Tax Deferral Application View Archived Source |
1500 |
Georgia |
2017 |
Ga. Code Ann. § 48-5-47 (in effect for 2017) Ga. Const. Art. VII, § II Georgia Department of Revenue, Application for Homestead Exemptions (General) [https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Form/LGS-Homestead_Application_for_Homestead_Exemption.pdf Accessed 02/13/2018] View Archived Source
Georgia Department of Human Services Senior Homeowner's Resource Guide (Page 25-28) [http://dhs.georgia.gov/sites/aging.georgia.gov/files/imported/DHR-DAS/DHR-DAS_Newsletter/GA%20Senior%20Homeowners%20Guide.pdf Accessed 02/13/2018] View Archived Source Property Tax Guide for Georgia Citizens, Department of Revenue [https://dor.georgia.gov/property-tax-exemptions Accessed 02/13/2018] View Archived Source
Property Tax Homestead Exemptions [https://dor.georgia.gov/property-tax-homestead-exemptions Accessed 06/25/2018]
View Archived Source |