Residential Property Tax Relief Programs

[X] Retroactively effective 1 January 2017, the requirements to be considered a surviving spouse were expanded. Enacted by 2017 Utah Laws ch. 391. The renter’s credit may be claimed only for rent that does not constitute a “rental assistance payment.”

[X] The blind and disabled are no longer identified separately under this program but can apply for the Regular Circuit Breaker program. Claim due by April 15th

[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] 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] 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] Form and program levels for 2018 to be filed in 2019 should be released from late 2018 to early 2019. The application must be submitted by the date that the income tax is due. If they do not need to file taxes, the claim is due April 15th.

[X] Applications are administered by local county collectors who determine eligibility of applicants. Applications must be filed by March 1 of each year.

[X] The program income thresholds refer to a taxpayer's adjusted gross income from his or her federal income tax return. Effective 1 January 2017, for the taxable years commencing 2017, and 2018, this property tax credit shall be allowed only for a Connecticut resident who is 65 years of age or older before the close of the applicable taxable year, or who claims one or more dependents for the federal income tax for the applicable taxable year. in accordance with the 2017 (June Spec. Sess.) Conn. Pub. Acts. no. 17-2 § 644. "Income" is income from all sources including but not limited to wages, pensions and disability benefits. Social security benefit adjustments, military retirement benefits, sale of local and state bonds among others are not counted as income.

[X] The exemption applies to homesteads of cover members of the military on active duty orders within the United States An applicant can receive either an elderly or disabled exemption but cannot receive both.

[X] 2016 income is used for applications made during fiscal year 2017-18. Application is required between October 1st and March 31st. Outside of this period, the amount of the benefit a claimant will receive is reduced If a taxpayer enters the program, but at some future date and is no longer are eligible, the taxpayer must notify the District within 30 days. Failure to do so will resulting penalty of 10% of delinquent taxes and 1.5% interest for each month.

[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] Retroactively effective 1 January 2017, the requirements to be considered a surviving spouse were expanded. Enacted by L. 2017 c. 391.

[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 applicant must maintain fire and extended casualty insurance coverage on the home with the Wisconsin Housing and Economic Development Authority named as a lien holder. Any previous loans under this program and loans under the housing rehabilitation loan program, also administered by WHEDA, are excluded from this limitation. Qualified applicants may participate even if they receive homestead credit. For more information, contact the Wisconsin Housing and Economic Development Authority.

[X] Senior homeowners who qualify for the property tax relief program cannot also apply for the homestead refund.

[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] The property shall be immediately revalued at fair market value by the assessor and placed on the assessment rolls in the year it was sold. Any owner entitled to the special assessment who is unable to occupy the homestead due to damage or destruction caused by a disaster or emergency declared by the governor shall be entitled to keep the special assessment level prior to its damage or destruction on the repaired or rebuilt homestead provided the repaired or rebuilt homestead is reoccupied by the owner within 5 years following the disaster. If the property owner receives a homestead exemption on another homestead during the same 5 year period, the damaged or destroyed property shall not be entitled to keep the special assessment level, and the land and buildings shall be assessed in that year at the percentage of fair market value. In addition, the owner must also maintain the homestead exemption to qualify for the special assessment level. Under certain conditions extensions of up to 2 additional years to the "return and reoccupy" provision may be granted and up to 3 one-year extension, after that.

[X] An owner who receives this benefit may not receive other property tax relief. An otherwise qualifying owner does not lose the benefit because of a temporary absence from their residence for medical reasons or if the qualified owner is confined to a rest home or nursing home. During this period, the residence must be unoccupied or occupied by the owner's spouse or other dependent. To receive the benefit, an application must be submitted by June 1st of the year preceding the year that the benefit is claimed.

[X] All income requirements are adjusted annually since 2000 for inflation using the Consumer Price Index for all Urban Consumers. Household income means the total federal adjusted gross income (AGI) and Nebraska adjustments including railroad or retirement benefits which are excluded in the computation of the AGI. Forms must be filed with the county assessor. An income statement must be filed with the application. Must be filed between February 1 and June 30.

[X] Applications and due dates are set by the county.

[X] The property may not be sold or transferred unless the taxes have been paid with interest. Upon the demise of the property owner, legal heirs have first priority to said property provided that they pay in full all back taxes and interest. If the heir is a surviving spouse, the spouse may enter into a tax deferral and recovery agreement with the board of assessors.

[X] Applications are administered by the counties. Due dates and forms required may vary.

[X] This program is subject to annual appropriation. Funding was not provided for this program for this year. “Totally disabled” means a person 18 years of age or older whose physical or mental condition permanently prevents the person from performing any substantial gainful employment during the 1 year period immediately preceding the date of application for a refund. In determining assets, the following property is exempt: (1) The structure and lands occupied as the applicant's primary residence; (2) household furnishings and personal belongings; and (3) one personal motor vehicle per adult in the household; (4) assets held under a bona fide pension plan or individual retirement account (IRA); (5) the cash value of any life insurance policies held.

[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] The property taxes and interest that are not collected may not exceed the value of the property upon which the taxes are imposed. Qualification for this program makes one ineligible for the Property and Sales Tax Refund program.

[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] Property is revalued to full market value upon the sale or transfer of the property. If the owner is no longer eligible because income exceeds the HUD limit, the value of the property is then subject to the 3% cap increase for that year. Passage of ballot measure in the November 2012 election reduced the homestead growth limit to 3%. See tax limits for full description of limit.

[X] Income increases due solely to Social Security cost-of-living adjustments will not disqualify claimants from receiving rebates. This provision expires on December 31, 2016. Effective 1 January 2017, Federal Veterans Disability Payments, and state veterans benefits including service-connected compensation or benefits of any kind provided to a veteran or an unmarried surviving spouse of a veteran by a state agency are not included when calculating income for this benefit. This program is also available to deceased PA residents, provided they lived at least 1 day in the year for which the benefit is applied. The benefit will be prorated by the number of days the applicant lived in the commonwealth. A surviving spouse, estate, or personal representative of the deceased resident may file on their behalf.

[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] Effective 1 July 2016 the state statutes were repealed. County ordinances remain in effect. In both Honolulu and Kauai Counties, low income is defined as 80% of the county's median household income and the exemption is in addition to the Basic and Multiple Home Exemptions and Additional Age Exemption. In Kauai County, the exemption is $120,000.

[X] If the applicant has already paid their taxes upon establishing eligibility, overpaid taxes shall be refunded.

[X] This program is phased in between 2017 and 2019. It replaces the Property Tax Freeze Credit. The metropolitan commuter transportation district includes New York City, and the counties of Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester. Income eligibility is determined based on the income tax returns filed for the tax year two years prior.

[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] The ordinance requires a taxpayer claiming the exemption to annually submit a sworn statement of household income prior, on a form prescribed by the Department of Revenue, to the property appraiser not later than March 1. The income limitation shall be adjusted annually on 01 January by the percentage change in the average cost-of-living index. A homestead damaged by misfortune or calamity that is uninhabitable on 01 January may qualify for the exemption if (a) the homeowner is otherwise qualified for a homestead exemption and (b) the homeowner intends to rebuild or repair the property within 3 years. Failure to rebuild or repair within 3 years constitutes an abandonment of the property as a homestead. The homeowner must have legal title or beneficial title in equity of the property, and they also must make a good faith effort to make the property their permanent residence. The homestead exemption does not extend to residents claiming permanent residence in other states.

[X] An owner who receives this benefit may not receive other property tax relief. An otherwise qualifying owner does not lose the benefit because of a temporary absence from their residence for medical reasons or if the qualified owner is confined to a rest home or nursing home. During this period, the residence must be unoccupied or occupied by the owner's spouse or other dependent. If the owner is not eligible for a continued deferral for a tax year, the deferred taxes are carried forward. Three years of deferred taxes are due when the property is sold or is no longer the permanent residence. To receive the benefit, an application must be submitted by June 1st of the year preceding the year that the benefit is claimed. The application must be filed every year.

[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] 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] Homeowners may qualify for the exemption on a replacement homestead if they met the 10 year residency requirement on the previous homestead which was destroyed by natural disaster or was claimed by the government via eminent domain. No more than one exemption can be allowed per single dwelling unit of residential property. Eligible residence includes property has been purchased by or transferred to a trust, a corporate partnership, or any other legal entity solely for estate planning purposes and is the maker of the trust or a principal of the corporate partnership or other legal entity; Applications must be filed before July 15th. Forms are available beginning in January but not after August 15.

[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] 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] "Assessed value" means twenty percent (20%) of the appraised value of the real property. The statute was amended in 2009 to assure that the assessment freeze set out in Amendment 79 is applied to the lower assessed value.

[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] Under the volunteer program, any benefits received are not considered income.

[X] Local governments have a broad range of options available in designing a relief program. As a result, no two programs are identical. Prior to adopting such a program, a committee of no less than five residents shall study the fiscal effects of such relief on the municipality property tax revenue and make recommendations as to the form and extent of the program. Such a plan may be amended by the legislative body upon recommendation by its board of finance without additional study undertaken initially.

[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] Effective tax year 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