Residential Property Tax Relief Programs

Tax reductions for residential property are a common means for states to ease the tax burden on homeowners and renters. Many states have multiple programs, with different levels of benefit available depending on the age, veteran status, and other characteristics of the taxpayer. The most common form of relief is a deduction from assessed value before the property tax rate is applied. Some states also provide tax reductions that are tied to income. The user may narrow the query by selecting applicant eligibility criteria, type of benefit, and whether there is an income ceiling.  

Summary tables for 2018 are available for exemptions and credits, circuit breakers, deferrals, and tax freezes.

For estimates of tax savings under each exemption and credit program offered in 2012, click here.

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State Yearsort descending Program Name Benefit Type Eligibility Criteria Footnote Sources Record ID
West Virginia 2017 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Other Criteria 1401 WV101_RR17
Arkansas 2017 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 1402 AR103_RR17
Illinois 2017 Senior Citizens Homestead Exemption Exemption Age, Homeowner 1403 IL108_RR17
North Carolina 2017 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker, Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1404 NC103_RR17
New Jersey 2017 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1405 NJ103_RR17
Connecticut 2017 Income Tax Credit for Property Taxes Paid Circuit Breaker Age, Homeowner, Income Ceiling, Other Criteria 1406 CT107_RR17
Georgia 2017 School Property Tax Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 1407 GA108_RR17
Texas 2017 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 1408 TX101_RR17
Indiana 2017 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 1409 IN107_RR17
Colorado 2017 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1410 CO103_RR17
Indiana 2017 Over 65 Credit - Circuit Breaker Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1411 IN110_RR17
Delaware 2017 Municipal Homestead Exemption for Elderly Persons Exemption Age, Homeowner 1412 DE102_RR17
Minnesota 2017 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1413 MN104_RR17
Florida 2017 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse 1414 FL108_RR17
Ohio 2017 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1415 OH101_RR17
Utah 2017 Homeowner Valuation Reduction Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1416 UT106_RR17
Washington 2017 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1417 WA104_RR17
Massachusetts 2017 Local Option Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 1418 MA107_RR17
Maine 2017 Deferred Collection of Homestead Property Taxes (Program Phasing Out) Deferral Age, Homeowner, Income Ceiling 1419 ME108_RR17
Arizona 2017 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1420 AZ104_RR17
Rhode Island 2017 Property Tax Relief for Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1421 RI101_RR17
Alabama 2017 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner, Other Criteria 1422 AL103_RR17
Florida 2017 Homestead Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence 1423 FL105_RR17
Missouri 2017 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 1424 MO103_RR17
Massachusetts 2017 Credit or Exemption for Surviving Spouses, Minor Children of Deceased Parents, and Persons Over Age 70 with Local Option (Clause 17- 17E) Credit, Exemption Age, Homeowner, Principal Residence, Wealth Limit, Surviving Spouse, Other Criteria 1425 MA101_RR17
Nebraska 2017 Homestead Exemption for Senior Citizens Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1426 NE101_RR17
Maryland 2017 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Income Ceiling, Principal Residence 1427 MD112_RR17
Georgia 2017 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling, Principal Residence 1428 GA103_RR17
New York 2017 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1429 NY104_RR17
Colorado 2017 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 1430 CO104_RR17
Nevada 2017 Senior Citizens’ Property Tax / Rent Rebate (STAR program) Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 1431 NV105_RR17
Massachusetts 2017 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1432 MA105_RR17
West Virginia 2017 Tax Relief for Elderly Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1433 WV103_RR17
Iowa 2017 Elderly and Disabled Homeowner and Renters Property Tax Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1434 IA101_RR17
West Virginia 2017 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 1435 WV102_RR17
Connecticut 2017 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1436 CT108_RR17
South Dakota 2017 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1437 SD101_RR17
District of Columbia 2017 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1438 DC105_RR17
New Jersey 2017 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1439 NJ104_RR17
Texas 2017 Senior School Tax Freeze with Local Option for Other Local Taxes Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1440 TX102_RR17
Maryland 2017 Local Property Tax Deferral Options Deferral Age, Other Criteria 1441 MD102_R17
South Dakota 2017 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1442 SD103_RR17
Georgia 2017 Homestead Exemption for Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1443 GA104_RR17
California 2017 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1444 CA101_RR17
Texas 2017 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 1445 TX103_RR17
Hawaii 2017 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 1446 HI101_RR17
Kansas 2017 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 1447 KS103_RR17
Delaware 2017 Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 1448 DE103_RR17
Oregon 2017 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 1449 OR101_RR17
Idaho 2017 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1450 ID102_RR17
Michigan 2017 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 1451 MI106_RR17
Virginia 2017 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 1452 VA101_RR17
Kentucky 2017 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 1453 KY101_RR17
New York 2017 Property Tax Relief Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1454 NY114_RR17
Arizona 2017 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1455 AZ102_RR17
Wisconsin 2017 Homestead Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 1456 WI101_RR17
Mississippi 2017 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence 1457 MS102_RR17
Wyoming 2017 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 1458 WY101_RR17
Maine 2017 Property Tax Fairness Credit (Previously Maine Residents Property Tax and Rent Refund Program: General and Senior Refund Programs) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 1459 ME110_RR17
Illinois 2017 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1460 IL105_RR17
New York 2017 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse, Other Criteria 1461 NY112_RR17
Rhode Island 2017 Local Option Tax Rate and Valuation Freeze with Eligibility Requirements Assessment Freeze Age, Disability, Income Ceiling 1462 RI102_RR17
Connecticut 2017 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 1463 CT101_RR17
New Hampshire 2017 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1464 NH103_RR17
Colorado 2017 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 1465 CO101_RR17
New Mexico 2017 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1466 NM101_RR17
Georgia 2017 Floating, Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1467 GA106_RR17
Arizona 2017 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1468 AZ103_RR17
Alabama 2017 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 1469 AL402_RR17
New Jersey 2017 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1470 NJ107_RR17
Connecticut 2017 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1471 CT111_RR17
Connecticut 2017 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1472 CT112_RR17
South Dakota 2017 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Other Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1473 SD104_RR17
Georgia 2017 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 1474 GA110_RR17
California 2017 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 1475 CA106_RR17
Michigan 2017 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 1476 MI105_RR17
Maryland 2017 Local Option Property Tax Credit for Long-term Elderly Residents and Veterans Credit Age, Homeowner, Veteran, Other Criteria 1477 MD116_RR17
Washington 2017 Property Tax Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 1478 WA102_RR17
Maine 2017 Veteran Exemption Including Surviving Spouses, Minor Children and Parents of Deceased Veterans Exemption Age, Disability, Veteran, Surviving Spouse 1479 ME103_RR17
Oklahoma 2017 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1480 OK101_RR17
Idaho 2017 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1481 ID103_RR17
Florida 2017 Local Option Additional Exemption for Low-Income Seniors with Long-Term Residency Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1482 FL109_RR17
North Dakota 2017 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1483 ND101_RR17
Tennessee 2017 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1484 TN101_RR17
Maryland 2017 State Renters' Tax Credit with Local Option Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 1485 MD103_RR17
Louisiana 2017 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1486 LA103_RR17
Washington 2017 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1487 WA101_RR17
Wisconsin 2017 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Veteran, Other Criteria 1488 WI102_RR17
Tennessee 2017 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1489 TN103_RR17
Mississippi 2017 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 1490 MS103_RR17
Wyoming 2017 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1491 WY104_RR17
Massachusetts 2017 Tax Deferral and Recovery for Poverty or Financial Hardship (Clause 18A) Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1492 MA102_RR17
District of Columbia 2017 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1493 DC106_RR17
Illinois 2017 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 1494 IL106_RR17
California 2017 Property Tax Postponement Program for Senior, Blind, or Disabled Citizens with Local Option Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 1495 CA102_RR17
North Carolina 2017 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1496 NC101_RR17
South Carolina 2017 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1497 SC103_RR17
Connecticut 2017 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1498 CT102_RR17
New Hampshire 2017 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 1499 NH108_RR17
Massachusetts 2017 Real Estate Tax Credit for Persons Age 65 and Older (Circuit Breaker Credit) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 1500 MA108_RR17

Pages

# State Year Source
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]
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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]

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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]
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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]
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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]
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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]
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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]

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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]
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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
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