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
South Dakota 2017 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse 1401 SD105_RR17
Alabama 2017 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 1402 AL402_RR17
Utah 2017 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Surviving Spouse, Other Criteria 1403 UT105_RR17
Kansas 2017 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 1404 KS103_RR17
District of Columbia 2017 Elderly Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 1405 DC109_RR17
Wisconsin 2017 Homestead Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 1406 WI101_RR17
Maryland 2017 Local Property Tax Deferral Options Deferral Age, Other Criteria 1407 MD102_R17
Tennessee 2017 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 1408 TN104_RR17
Kentucky 2017 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 1409 KY101_RR17
Illinois 2017 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 1410 IL102_RR17
New York 2017 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse, Other Criteria 1411 NY112_RR17
Ohio 2017 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1412 OH101_RR17
Rhode Island 2017 Local Option Tax Rate and Valuation Freeze with Eligibility Requirements Assessment Freeze Age, Disability, Income Ceiling 1413 RI102_RR17
Arizona 2017 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1414 AZ102_RR17
Washington 2017 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1415 WA104_RR17
Massachusetts 2017 Tax Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 1416 MA112_RR17
Montana 2017 Elderly Homeowner/Renter Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter 1417 MT104_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 1418 ME110_RR17
Illinois 2017 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1419 IL105_RR17
New Jersey 2017 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1420 NJ107_RR17
Connecticut 2017 Income Tax Credit for Property Taxes Paid Circuit Breaker Age, Homeowner, Income Ceiling, Other Criteria 1421 CT107_RR17
New Mexico 2017 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1422 NM101_RR17
Texas 2017 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 1423 TX101_RR17
Indiana 2017 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 1424 IN104_RR17
District of Columbia 2017 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1425 DC105_RR17
Oklahoma 2017 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1426 OK101_RR17
Colorado 2017 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 1427 CO101_RR17
Minnesota 2017 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1428 MN104_RR17
Utah 2017 Homeowner Valuation Reduction Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1429 UT106_RR17
Maine 2017 Veteran Exemption Including Surviving Spouses, Minor Children and Parents of Deceased Veterans Exemption Age, Disability, Veteran, Surviving Spouse 1430 ME103_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 1431 WA101_RR17
Florida 2017 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse 1432 FL108_RR17
Wisconsin 2017 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Veteran, Other Criteria 1433 WI102_RR17
California 2017 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1434 CA101_RR17
Kansas 2017 Homestead Property Tax Refund Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Veteran, Surviving Spouse, Other Criteria 1435 KS102_RR17
Tennessee 2017 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1436 TN103_RR17
Hawaii 2017 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 1437 HI101_RR17
Alabama 2017 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner, Other Criteria 1438 AL103_RR17
California 2017 Property Tax Postponement Program for Senior, Blind, or Disabled Citizens with Local Option Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 1439 CA102_RR17
Missouri 2017 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 1440 MO103_RR17
Louisiana 2017 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1441 LA103_RR17
Florida 2017 Homestead Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence 1442 FL105_RR17
North Carolina 2017 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1443 NC101_RR17
South Carolina 2017 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1444 SC103_RR17
Nebraska 2017 Homestead Exemption for Senior Citizens Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1445 NE101_RR17
Virginia 2017 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 1446 VA101_RR17
Colorado 2017 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 1447 CO104_RR17
Nevada 2017 Senior Citizens’ Property Tax / Rent Rebate (STAR program) Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 1448 NV105_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 1449 MA102_RR17
New Mexico 2017 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1450 NM105_RR17
Illinois 2017 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 1451 IL106_RR17
New York 2017 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1452 NY102_RR17
Wyoming 2017 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 1453 WY101_RR17
Connecticut 2017 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1454 CT108_RR17
South Dakota 2017 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1455 SD101_RR17
Texas 2017 Senior School Tax Freeze with Local Option for Other Local Taxes Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1456 TX102_RR17
South Dakota 2017 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1457 SD103_RR17
Texas 2017 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 1458 TX103_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 1459 IN107_RR17
Georgia 2017 Homestead Exemption for Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1460 GA104_RR17
Oklahoma 2017 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1461 OK105_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 1462 MA108_RR17
Pennsylvania 2017 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1463 PA102_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 1464 OR101_RR17
Michigan 2017 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 1465 MI106_RR17
Maine 2017 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 1466 ME109_RR17
Hawaii 2017 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 1467 HI107_RR17
Idaho 2017 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1468 ID102_RR17
Alaska 2017 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1469 AK103_RR17
California 2017 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 1470 CA106_RR17
New York 2017 Property Tax Relief Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1471 NY114_RR17
Washington 2017 Property Tax Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 1472 WA102_RR17
Mississippi 2017 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence 1473 MS102_RR17
Maine 2017 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 1474 ME106_RR17
Florida 2017 Local Option Homestead Exemption for Limited-Income Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1475 FL107_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 1476 MA107_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 1477 NC103_RR17
North Dakota 2017 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1478 ND101_RR17
New Jersey 2017 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1479 NJ103_RR17
Arizona 2017 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1480 AZ107_RR17
Maryland 2017 State Renters' Tax Credit with Local Option Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 1481 MD103_RR17
Connecticut 2017 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 1482 CT101_RR17
Colorado 2017 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1483 CO103_RR17
New Hampshire 2017 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1484 NH103_RR17
New Jersey 2017 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1485 NJ104_RR17
West Virginia 2017 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Other Criteria 1486 WV101_RR17
Illinois 2017 Senior Citizens Homestead Exemption Exemption Age, Homeowner 1487 IL108_RR17
Georgia 2017 Floating, Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1488 GA106_RR17
Arkansas 2017 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 1489 AR103_RR17
Wyoming 2017 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1490 WY104_RR17
Connecticut 2017 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1491 CT111_RR17
Arizona 2017 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1492 AZ103_RR17
Maine 2018 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 1493 ME106_RR18
Utah 2018 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 1494 UT102_RR18
Connecticut 2018 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1495 CT112_RR18
Wyoming 2018 Tax Rebate to Elderly and Disabled Program (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 1496 WY101_RR18
West Virginia 2018 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 1497 WV102_RR18
Maryland 2018 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Income Ceiling, Principal Residence 1498 MD112_RR18
Michigan 2018 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Surviving Spouse 1499 MI106_RR18
New Hampshire 2018 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 1500 NH108_RR18

Pages

# State Year Source
1401 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]
1402 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
1403 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
1404 Massachusetts 2017 Mass. Gen. Laws ch. 59, § 5 18 (in effect for 2017)
Massachusetts Department of Revenue State Tax Form 98: Statutory Exemption for Financial Hardship [https://www.mass.gov/files/documents/2017/09/25/form98.pdf Accessed 01/24/2018] View Archived Source
1405 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
1406 Montana 2017 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2017)
Montana Department of Revenue, Form 2EC 920170 - Montana Elderly Homeowner / Renter Credit Application for filing in 2018, (2017)

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

View Archived Source

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

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

View Archived Source
1407 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
1408 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
1409 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]
1410 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
1411 District of Columbia 2017 DC ST § 47-1806.06 (in effect for 2017)

Schedule H Homeowner and Renter Property Tax Credit Form (2016) Office of Tax and Revenue [https://otr.cfo.dc.gov/publication/2016-schedule-h Accessed on 02/26/2018]
View Archived Source
1412 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
1413 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
1414 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
1415 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
1416 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
1417 Illinois 2017 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2017)
2017 Ill. Laws ch. 100-401; 2017 Ill. Laws ch. 100-513
Form PTAX-340, Department of Revenue [http://15wb253pgifv3qzuu9h7yren.wpengine.netdna-cdn.com/wp-content/uploads/2018/01/2018PTAX-340.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 09/219/2017]

View Archived Source
1418 South Dakota 2017 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2017)
South Dakota Department of Revenue Application for Assessment Freeze for Elderly and Disabled, Form 1289 V16 [https://www.state.sd.us/eforms/secure/eforms/E1289V16-ApplicationForFreezeOnAssessmentsOfDwellingsOfDisabledAndSeniorCitizens.pdf Accessed 04/16/2018] View Archived Source

South Dakota Department of Revenue Property Tax Relief Programs Website [http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 04/16/2018] View Archived Source
1419 Utah 2017 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2017)
2017 Utah Laws ch. 391
Utah Const. art. XIII, § 3
Property Tax Relief Table (2017) Utah State Tax Commission, Property Tax Division [Accessed 09/25/2018] View Archived Source
1420 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)
1421 Maryland 2017 Md. Code, Tax-Property § 10-201 ~ § 10-201.1; Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2017)

Department of Assessments and Taxation, Local Assessment Offices of Maryland, (2017)
[http://dat.maryland.gov/realproperty/Pages/Maryland-Assessment-Offices.aspx accessed 07/10/2018]
View Archived Source

Department of Assessments and Taxation, A Homeowner's Guide to Property Taxes and Assessments, (2017)
[http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx accessed 07/10/2018]
View Archived Source
1422 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
1423 Maine 2017 Me. Rev. Stat. Ann. tit. 36, § 5219-KK (in effect for 2017)

ME. 2017 Laws Ch. 211 Sec. D-6 & D-7
Property Tax Fairness Credit Application (2016 tax year): Maine Revenue Services [https://www1.maine.gov/revenue/forms/1040/2016/16_1040%20sched%20pstfc_download.pdf Accessed 02/21/2018]
View Archived Source
Maine Revenue Services Property Tax Fairness Credit Summary [http://www.maine.gov/revenue/taxrelief/ptfcsummary.htm Accessed 02/21/2018] View Archived Source
1424 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
1425 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
1426 Tennessee 2017 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2017)
1427 Illinois 2017 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2017)
1428 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
1429 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
1430 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
1431 Virginia 2017 Va. Code Ann. § 58.1-3210 (in effect for 2017)
Constitution of Virginia Article X, §6 (b)
1432 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
1433 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
1434 Indiana 2017 Ind. Code § 6-1.1-12-9 (in effect for 2017)
Department of Local Government Finance Property Tax Forms https://www.in.gov/dlgf/2344.htm (Accessed 03/19/2018)

View Archived Source
1435 Colorado 2017 Colo. Rev. Stat. § 39-3.7-101~102 (in effect for 2017)
1436 District of Columbia 2017 DC ST § 47-845; DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2017)
Application for Tax Deferral for Low-Income Senior Property Owners and Low-Income Property Owners (November 2014) D.C. Office of Tax and Revenue
[http://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2014Low_income_tax_deferral_form_OGCFINAL.pdf Accessed on 02/26/2018]

View Archived Source

Homestead/Senior Citizen Deduction (2017) Office of Tax and Revenue [http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed on 02/21/18] View Archived Source
1437 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/]
1438 New Mexico 2017 N.M. Stat. § 7-2-18 (in effect for 2017)
New Mexico Taxation and Revenue, 2017 PIT-RC New Mexico Rebate and Credit Schedule, Published 01/01/2017

[https://s3.amazonaws.com/realFile34821a95-73ca-43e7-b06d-fad20f5183fd/96dd42c0-4f10-47d5-af50-00895a44eec7?response-content-disposition=filename%3D%222017pit-rc.pdf%22&response-content-type=application%2Fpdf&AWSAccessKeyId=AKIAJBI25DHBYGD7I7TA&Signature=ZTGiK2CBiu%2B%2BukkOwBkTG78kYh4%3D&Expires=1530214338 accessed 07/03/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20Mexico/2017/NM_2017_PIT-RC_New_Mexico_Rebate_and_Credit_Schedule_2017.pdf]

New Mexico Taxation and Revenue Department, Tax Information for New Mexico's Senior Citizens, (2017)

[file:///C:/Users/stephen_haas/Downloads/Brochure1-Tax-Information-for-New-Mexicos-Senior-Citizens-6-2008.pdf accessed 07/03/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20Mexico/2017/NM_Tax_Information_for_New_Mexicos_Senior%20Citizens_New_Mexico_Taxation_and_Revenue_Department_2017.pdf]
New Mexico Taxation and Revenue, Property Tax Rebate for Personal Income Tax, (2017)

[http://www.tax.newmexico.gov/Government/property-tax-rebates.aspx accessed 07/03/2018]
1439 Wyoming 2017 Wyo. Stat. § 39-11-109 (c) (in effect for 2017)

Wyoming Department of Revenue Property Tax Division Current Property Tax Relief/Credit/Deferral Programs March 2017
[https://doc-14-84-apps-viewer.googleusercontent.com/viewer/secure/pdf/dug965l2v2lfpdjc2qgtpkbefptmn6ih/p32de4amqpv7k5uiupbglffg00ihvus3/1537377825000/lantern/02537611237477557994/ACFrOgD1mU8pqntuHtSjjH0PYYqCy_GAfziW4ykB153tF9hDydtVeGfMU7iUyKb6e4_aPLVnbdU-mTzR5Rp7UYcXa2TaWQxNWXxuIE_g8Thb-iGEEktnLDZ689ViEsh4M41dX5F25Ijwn87Hz75i?print=true&nonce=fc4obc5e62nqe&user=02537611237477557994&hash=e4eqh6319apqpqajn6vjmd13gk4eics7 Accessed 09/19/2018]

View Archived Source

Wyoming Department of Revenue, Memorandum on Wyoming Tax Refund for Elderly & Disabled, (2017) [http://www.sublettewyo.com/DocumentCenter/View/1866 accessed on 6/27/2018]

View Archived Source

Wyoming Department of Health, Tax Refund for the Elderly and Disabled, (2013)

[http://www.sublettewyo.com/DocumentCenter/Home/View/248 accessed 06/27/2018]

View Archived Source
1440 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
1441 New York 2017 N.Y. R.P.T. Law § 467 (in effect for 2017)
2017 N.Y. Law Ch. 131 § 1;
2017 N.Y. Laws Ch. 279
New York Department of Taxation and Finance - Office of Real Property Tax Services, Instructions for Form RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens, (2017)

[https://www.tax.ny.gov/pdf/current_forms/orpts/rp467ins.pdf accessed 07/17/2018]

View Archived Source

New York Department of Taxation and Finance - Office of Real Property Tax Services, RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens, (2017)

[https://www.tax.ny.gov/pdf/current_forms/orpts/rp467_fill_in.pdf accessed 07/17/2018]

View Archived Source

New York Department of Taxation and Finance - Office of Real Property Tax Services, RP-467 Rnw Renewal Application for Partial Tax Exemption for Real Property of Senior Citizens, (2017)

[https://www.tax.ny.gov/pdf/current_forms/orpts/rp467rnw_fill_in.pdf accessed 07/17/2018]

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New York Department of Taxation and Finance - Office of Real Property Tax Services, Senior Citizens' Exemption Question And Answers - Partial Exemption from Property Taxes in New York State, (2017)

[https://www.tax.ny.gov/pdf/publications/orpts/senior.pdf accessed 07/17/2018]

View Archived Source

New York Department of Taxation and Finance, Senior Citizens Exemption, (2017)

[https://www.tax.ny.gov/pit/property/exemption/seniorexempt.htm accessed 07/17/18]

View Archived Source
1442 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
1443 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
1444 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
1445 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
1446 Texas 2017 Tex. Tax Code §11.26, Tex. Tax Code §11.261 (in effect for 2017)
Tex. Cons. §1-b(h)
1447 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
1448 Nebraska 2017 Neb. Rev. Stat. § 77-3501 ~ § 77-3507; Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2017)
1449 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
1450 Kansas 2017 Kan. Stat. Ann. § 79-4501 ~ 79-4531 (in effect for 2017)
Homestead or Property Tax Refund for Homeowners (2017)Kansas Department of Revenue, (2017)

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

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

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

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

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

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

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

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

Department of Revenue, Kansas Homestead Claim, (2017)

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

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

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

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

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Kansas/2017/KS_Homestead_Refund_Page_Kansas_Department_of_Revenue_Division_of_Taxation_2017.pdf]
1451 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
1452 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]
1453 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
1454 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
1455 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
1456 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
1457 Arizona 2017 Arz. Const. Art. IX § 18 (7)
Santa Cruz County Assessor Transfers and Exemption Senior Property Valuation Protection Information [https://www.santacruzcountyaz.gov/215/Transfers-Exemptions Accessed 09/05/2018] View Archived Source
1458 Hawaii 2017 Haw. Rev. Stat. § 246A-2;
Kauai County (in effect for 2017).
County of Kauai Department of Finance, RPA Exemption Information, (2017)
[http://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information Accessed on 07/09/2017]

View Archived Source

County of Kauai Department of Finance, Additional Home Exemption Relating to Owner-Occupants ’ Income, (2017)
[https://www.kauai.gov/LinkClick.aspx?fileticket=cE1KWGuyo3c%3d&tabid=220&portalid=0&mid=1010 accessed 07/06/2018]
View Archived Source
1459 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]
1460 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
1461 Alaska 2017 Alaska Stat. § 29.45.030(e); Alaska Stat. § 29.45.030(i)(in effect for 2017)
Alaska Taxable p. 38 (2017) Department of Commerce, Office of the State Assessor [https://www.commerce.alaska.gov/dcra/DCRARepoExt/RepoPubs/Taxable/2017-Full.pdf Accessed on 06/29/2018]

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

View Archived Source
1462 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
1463 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
1464 Massachusetts 2017 Mass. Gen. Laws ch. 59, § 5K (in effect for 2017)
1465 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
1466 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
1467 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]
1468 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
1469 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]
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1470 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
1471 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
1472 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
1473 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
1474 New Hampshire 2017 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2018)
1475 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
1476 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
1477 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]

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1478 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
1479 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
1480 Maine 2017 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2017)
1481 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
1482 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
1483 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
1484 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
1485 Massachusetts 2017 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2017)

Massachusetts Department of Revenue: Information regarding the Circuit Breaker Credit for Tax Year 2016 (benefit payable in 2017) [http://www.mass.gov/dor/docs/dor/senior-circuit-breaker/senior-circuit-breaker-2017.pdf Accessed 2/5/18] View Archived Source

Massachusetts Department of Revenue: Application for Circuit Breaker Credit for Tax Year 2016 (benefit payable in 2017) [http://www.mass.gov/dor/docs/dor/forms/inctax16/f1-nrpy/sch-cb.pdf Accessed 2/5/18] View Archived Source
Massachusetts Department of Revenue Technical Information Release TIR 16-8: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older dated 10/04/2016 (for tax year 2016 benefit payable in 2017)
[https://www.mass.gov/technical-information-release/tir-16-8-annual-update-of-real-estate-tax-credit-for-certain-persons Accessed 10/21/2018] View Archived Source




Massachusetts: Applying for the Circuit Breaker Credit [https://www.mass.gov/how-to/apply-for-the-circuit-breaker-credit Accessed 02/05/2018] View Archived Source
1486 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
1487 Oklahoma 2017 Okla. Stat. § 68-2888; Okla. Stat. § 68-2893; Okla. Stat. § 68-2890.1(B) (in effect for 2017)
Okla. Const. art. X, § 8C
Oklahoma Tax Commission Application for Property Valuation Limitation for Senior Citizens [https://www.ok.gov/tax/documents/994.pdf Accessed 04/25/2018] View Archived Source

Oklahoma Tax Commission Brochure for Property Tax Valuation Limitation for Seniors (2016) [https://www.ok.gov/tax/documents/SVLB.pdf Accessed 04/25/2018] View Archived Source

Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2017 [https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202017.pdf Accessed 04/25/2018] View Archived Source
1488 Maine 2017 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2017)
1489 Pennsylvania 2017 2006 Pa. Act 1, P.L. 1873 §1301 ~ §1313 (Taxpayer Relief Act)(in effect for 2017)
2016 Pa. Act 117 §1, P.L. 969
Pennsylvania Department of Revenue Form PA-1000 Application for Property Tax/Rent Rebate Program
[https://1.cdn.edl.io/qKX2B5ItnMPDiDUL6IteUpLW5D09HX5M3gW2yQgBoIdbhLkj.pdf Accessed 02/22/2018] View Archived Source

Pennsylvania Department of Revenue Property Tax/Rent Rebate Booklet and Filing Instructions [http://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/Documents/Property%20Tax-Rent%20Rebate/2017_pa-1000_inst.pdf Accessed 02/22/2018] View Archived Source

Pennsylvania Department of Revenue Property Tax/Rent Rebate Brochure [http://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/Documents/Property%20Tax-Rent%20Rebate/rev-573.pdf Accessed 02/22/2018] View Archived Source

Report to the Pennsylvania General Assembly on the Property Tax Rent Rebate (PTRR) Program for Property Taxes or Rent Paid in 2016 Pennsylvania Department of Revenue, Bureau of Research [http://www.revenue.pa.gov/GeneralTaxInformation/News%20and%20Statistics/Documents/PTRR%20Reports/2017_ptrr_report.pdf Accessed 02/22/2018] View Archived Source
Pennsylvania Department of Revenue Property Tax/Rent Rebate Program [http://www.revenue.pa.gov/GeneralTaxInformation/PropertyTaxRentRebateProgram/Pages/default.aspx Accessed 02/22/2018] View Archived Source
1490 Florida 2017 Fla. Stat. § 196.075 (in effect for 2017)
2016 Fla. Laws ch. 16-121
Fla. Const. Art. VII §6(d)
Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return, (2017)

[http://floridarevenue.com/property/Documents/dr501sc.pdf Accessed 09/27/2018]

View Archived Source

Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates

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

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

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

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

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

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

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

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

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

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

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_Additional_Exemption_for_Limited_Income_Senior_Citizens_Brevard_County_Property_Appraiser_2017.pdf]
1491 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
1492 Michigan 2017 Mich. Comp. Laws § 206.520; Mich. Comp. Laws § 206.522 (in effect for 2017)
2015 Mi. Laws Ch. 179 § 522

Michigan Legislature, Michigan Taxpayer's Guide (Jan 2017)
[https://www.legislature.mi.gov/Publications/TaxpayerGuide-2017.pdf Accessed on 12/11/2018]
View Archived Source

Michigan Department of Treasury, Checklist for Determining Total Household Resources (2017)
[https://www.michigan.gov/documents/taxes/ChecklistDetermineTHR_444822_7.pdf accessed 06/29/2018]
View Archived Source

Michigan Department of Treasury, Checklist for Preparing a Homestead Property Tax Credit (MI-1040CR), (2017)
[https://www.michigan.gov/documents/taxes/MI-1040CR-Checklist_405711_7.pdf accessed 06/29/2018]
View Archived Source

Michigan Department of Treasury, 2017 Michigan Homestead Property Tax Credit Claim MI-1040CR, (2017)
[https://www.michigan.gov/documents/taxes/MI-1040CR_608966_7.pdf accessed 06/29/2018]
View Archived Source

Michigan Department of Treasury, 2017 Michigan Homestead Property Tax Credit Claim MI-1040CR-2, (2017)

[https://www.michigan.gov/documents/taxes/MI-1040CR-2_608985_7.pdf accessed 06/29/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Michigan/2017/MI_Michigan_Homestead_Property_Tax_Credit_Claim_MI-1040CR-2_Michigan_Dept_of_Treasury_2017.pdf]

Michigan Legislature, Michigan Taxpayer's Guide (2017, see page 10)

[http://www.legislature.mi.gov/publications/TaxpayerGuide-2017.pdf Accessed on 04/23/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Michigan/2017/MI_Taxpayers_Guide_2017_Michigan_Legislature_Feb_2017.pdf]
1493 Arizona 2018 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2018)
1494 Georgia 2018 Ga. Code Ann. § 48-5-47 (in effect for 2018)
Ga. Const. Art. VII, § 2
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 09/11/2018] 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 09/11/2018] View Archived Source
Property Tax Guide for Georgia Citizens, Department of Revenue [https://dor.georgia.gov/property-tax-exemptions Accessed 09/11/2018]
View Archived Source
1495 District of Columbia 2018 DC ST § 47-845; DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2018)
Application for Tax Deferral for Low-Income Senior Property Owners and Low-Income Property Owners (November 2014) D.C. Office of Tax and Revenue
[http://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2014Low_income_tax_deferral_form_OGCFINAL.pdf Accessed on 02/26/2018]
View Archived Source

Homestead/Senior Citizen Deduction (2017) Office of Tax and Revenue
[http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed on 02/21/18]
View Archived Source
1496 Illinois 2018 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2018)
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions (2018)
[http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 08/01/2018]
View Archived Source
1497 Tennessee 2018 Tenn. Code Ann. § 67-5-705 (in effect for 2018)

State of Tennessee, Comptroller of the Treasury, Tennessee Tax Freeze Jurisdictions as of 1 June, 2018
[https://www.comptroller.tn.gov/pa/pdf/Tax_Freeze_Jurisdictions_2018.pdf accessed 09 October 2018]
View Archived Source

State of Tennessee, Comptroller of the Treasury, Property Tax Freeze Income Limits by County - Tax Year 2018
[https://www.comptroller.tn.gov/pa/pdf/TaxFreezeIncomeLimits2018List.pdf accessed 09 October 2018]
View Archived Source
1498 Oregon 2018 Or. Rev. Stat. § 311.666 ~ § 311.701; Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2018)
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
1499 Pennsylvania 2018 2006 Pa. Act 1, P.L. 1873 §1301 ~ §1313 (Taxpayer Relief Act) (in effect for 2018)
Pennsylvania Department of Revenue Form PA-1000 Application for Property Tax/Rent Rebate Program (for filing in 2019 for 2018 taxes) [https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2018_pa-1000.pdf Accessed 01/24/2019]
View Archived Source

Pennsylvania Department of Revenue Form PA-1000 Application for Property Tax/Rent Rebate Program (for filing in 2018 for 2017 taxes) [https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2017_pa-1000.pdf Accessed 10/02/2018] View Archived Source

Pennsylvania Department of Revenue Property Tax/Rent Rebate Booklet and Filing Instructions [https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2017_pa-1000_inst.pdf Accessed 10/02/2018] View Archived Source

Pennsylvania Department of Revenue Property Tax/Rent Rebate Brochure [https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/rev-573.pdf Accessed 10/02/2018] View Archived Source


Pennsylvania Department of Revenue Property Tax/Rent Rebate Program [http://www.revenue.pa.gov/GeneralTaxInformation/PropertyTaxRentRebateProgram/Pages/default.aspx Accessed 10/02/2018]
View Archived Source
1500 Minnesota 2018 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2018)

2018 Minn. Laws ch. 155 § 33
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 10/09/2018] 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 10/09/2018] 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 10/09/2018] View Archived Source
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