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
Michigan 2017 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 1401 MI105_RR17
Georgia 2017 Floating, Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1402 GA106_RR17
Maine 2017 Veteran Exemption Including Surviving Spouses, Minor Children and Parents of Deceased Veterans Exemption Age, Disability, Veteran, Surviving Spouse 1403 ME103_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 1404 MA108_RR17
Minnesota 2017 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1405 MN104_RR17
District of Columbia 2017 Elderly Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 1406 DC109_RR17
Hawaii 2017 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 1407 HI107_RR17
Wisconsin 2017 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Veteran, Other Criteria 1408 WI102_RR17
Tennessee 2017 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1409 TN101_RR17
Tennessee 2017 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1410 TN103_RR17
Louisiana 2017 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1411 LA103_RR17
Alabama 2017 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner, Other Criteria 1412 AL103_RR17
Illinois 2017 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 1413 IL102_RR17
Washington 2017 Property Tax Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 1414 WA102_RR17
Missouri 2017 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 1415 MO103_RR17
Arizona 2017 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1416 AZ102_RR17
North Carolina 2017 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1417 NC101_RR17
California 2017 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 1418 CA106_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 1419 MA107_RR17
South Carolina 2017 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1420 SC103_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 1421 MA102_RR17
Colorado 2017 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1422 CO103_RR17
New York 2017 Property Tax Relief Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1423 NY114_RR17
Colorado 2017 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 1424 CO104_RR17
Illinois 2017 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1425 IL105_RR17
Maryland 2017 State Renters' Tax Credit with Local Option Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 1426 MD103_RR17
Nevada 2017 Senior Citizens’ Property Tax / Rent Rebate (STAR program) Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 1427 NV105_RR17
New Jersey 2017 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1428 NJ104_RR17
North Dakota 2017 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1429 ND101_RR17
New York 2017 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1430 NY102_RR17
Utah 2017 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 1431 UT102_RR17
Connecticut 2017 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1432 CT108_RR17
Texas 2017 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 1433 TX101_RR17
District of Columbia 2017 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1434 DC106_RR17
Connecticut 2017 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1435 CT111_RR17
Indiana 2017 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 1436 IN104_RR17
Massachusetts 2017 Credit or Exemption for Persons Aged 70 or Older with Local Option (Clause 41; 41B-D) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1437 MA104_RR17
South Dakota 2017 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1438 SD103_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 1439 FL109_RR17
District of Columbia 2017 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1440 DC105_RR17
Oklahoma 2017 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1441 OK105_RR17
Utah 2017 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Surviving Spouse, Other Criteria 1442 UT105_RR17
Pennsylvania 2017 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1443 PA102_RR17
Maine 2017 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 1444 ME109_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 1445 OR101_RR17
Florida 2017 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse 1446 FL108_RR17
Maryland 2017 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Homeowner, Income Ceiling, Principal Residence 1447 MD112_RR17
Alaska 2017 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1448 AK103_RR17
Maine 2017 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 1449 ME106_RR17
Delaware 2017 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1450 DE101_RR17
West Virginia 2017 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 1451 WV102_RR17
Florida 2017 Homestead Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence 1452 FL105_RR17
Washington 2017 Property Tax Exemption for Widow or Widowers of Veterans Circuit Breaker Age, Income Ceiling, Surviving Spouse 1453 WA103_RR17
Mississippi 2017 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence 1454 MS102_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 1455 NC103_RR17
New Jersey 2017 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1456 NJ103_RR17
West Virginia 2017 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Other Criteria 1457 WV101_RR17
Connecticut 2017 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 1458 CT101_RR17
Illinois 2017 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 1459 IL106_RR17
Maryland 2017 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Homeowner, Renter 1460 MD111_RR17
New Hampshire 2017 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1461 NH103_RR17
Texas 2017 Senior School Tax Freeze with Local Option for Other Local Taxes Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1462 TX102_RR17
Connecticut 2017 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1463 CT112_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 1464 IN107_RR17
Massachusetts 2017 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1465 MA105_RR17
South Dakota 2017 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1466 SD104_RR17
Georgia 2017 Homestead Exemption for Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1467 GA104_RR17
Utah 2017 Homeowner Valuation Reduction Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1468 UT106_RR17
Rhode Island 2017 Property Tax Relief for Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1469 RI101_RR17
Maine 2017 Deferred Collection of Homestead Property Taxes (Program Phasing Out) Deferral Age, Homeowner, Income Ceiling 1470 ME108_RR17
Idaho 2017 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1471 ID102_RR17
Maryland 2017 Local Property Tax Deferral Options Deferral Age, Other Criteria 1472 MD102_R17
New York 2017 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1473 NY104_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 1474 MA101_RR17
Florida 2017 Local Option Homestead Exemption for Limited-Income Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1475 FL107_RR17
Washington 2017 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1476 WA104_RR17
Mississippi 2017 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 1477 MS103_RR17
Arizona 2017 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1478 AZ107_RR17
Ohio 2017 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1479 OH101_RR17
West Virginia 2017 Tax Relief for Elderly Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1480 WV103_RR17
Connecticut 2017 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1481 CT102_RR17
Illinois 2017 Senior Citizens Homestead Exemption Exemption Age, Homeowner 1482 IL108_RR17
New Hampshire 2017 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 1483 NH108_RR17
Arkansas 2017 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 1484 AR103_RR17
Connecticut 2018 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1485 CT108_RR18
Tennessee 2018 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1486 TN101_RR18
District of Columbia 2018 Elderly Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 1487 DC109_RR18
Florida 2018 Local Option Homestead Exemption for Limited-Income Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1488 FL107_RR18
Illinois 2018 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 1489 IL106_RR18
Washington 2018 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1490 WA104_RR18
Utah 2018 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 1491 UT102_RR18
Connecticut 2018 Exemption for the Disabled with Local Option Exemption Age, Disability, Homeowner, Income Ceiling 1492 CT101_RR18
Wyoming 2018 Tax Rebate to Elderly and Disabled Program (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 1493 WY101_RR18
Connecticut 2018 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1494 CT102_RR18
Massachusetts 2018 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 1495 MA108_RR18
Kansas 2018 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 1496 KS103_RR18
New Jersey 2018 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1497 NJ103_RR18
Rhode Island 2018 Property Tax Relief for Elderly and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1498 RI101_RR18
New Hampshire 2018 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1499 NH103_RR18
Arkansas 2018 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 1500 AR103_RR18

Pages

# State Year Source
1401 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
1402 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
1403 Tennessee 2017 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2017)
1404 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
1405 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
1406 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]
1407 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
1408 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
1409 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
1410 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
1411 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
1412 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)
1413 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
1414 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
1415 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
1416 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
1417 Colorado 2017 Colo. Rev. Stat. § 39-3.7-101~102 (in effect for 2017)
1418 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
1419 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/]
1420 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
1421 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]
1422 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
1423 Utah 2017 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2017)
Utah: Property Tax Abatement, Deferral, and Exemption Programs for Individuals (2017) [http://tax.utah.gov/forms/pubs/pub-36.pdf]
View Archived Source

2017 Property Tax Relief Table Utah [https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Utah/2017/UT_2017_Property_Tax_Relief_Table_USTC_PTD.pdf Accessed 01/09/2018]
1424 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
1425 Massachusetts 2017 Mass. Gen. Laws ch. 59, § 5K;
Mass. Gen. Laws ch. 59, § 5N (in effect for 2017)
1426 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
1427 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
1428 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
1429 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
1430 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
1431 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
1432 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
1433 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
1434 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
1435 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
1436 Maine 2017 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2017)
1437 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
1438 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
1439 Massachusetts 2017 Mass. Gen. Laws ch. 59, § 5-41; Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2017)
Massachusetts Department of Revenue Taxpayers Guide to Property Tax Exemptions for Seniors [https://www.mass.gov/files/documents/2018/01/02/dor-proptax-guide-seniors.pdf Accessed 02/05/2018] View Archived Source

Massachusetts Department of Revenue Application for Senior Exemption Under Clauses 41 and 41B through D [https://www.mass.gov/files/documents/2018/01/02/dor-proptax-form-96-1-seniors.pdf Accessed 02/05/2018] View Archived Source
1440 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]
1441 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
1442 Maine 2017 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2017)
1443 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]
1444 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
1445 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
1446 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
1447 Delaware 2017 Del. Code tit. 9, § 8131 ~ §8135;
Del. Code tit. 9, § 8141;
Del. Code tit. 9, § 8363;
Del. Code tit. 22 §1001-1005 (in effect for 2017)
New Castle County Office of Finance-Assessment Application for Real Estate or Mobile Home Exemption
[https://www.newcastlede.gov/2076/Seniors Accessed 07/18/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Delaware/2022/de_local_options_seniors_new_castle_county_de_-_official_website.pdf
1448 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
1449 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
1450 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
1451 Illinois 2017 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2017)
1452 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
1453 New Hampshire 2017 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2018)
1454 Washington 2017 Wash. Rev. Code § 84.39.010 (In effect for 2017)
Washington Department of Revenue, Property Tax Assistance Program for Widows or Widowers of Veterans (2018),
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/WidowWidowersGrantProg.pdf accessed 06/26/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Property_Tax_Assistance_Program_for_Widows_or_Widowers_of_Veterans_Washington_State_Dept_of_Revenue_Jan_2018.pdf]

Washington Department of Revenue, Property Tax Assistance Claim Form for Widows or Widowers of Veterans, (2017)

[https://dor.wa.gov/legacy/Docs/forms/PropTx/Forms/PrptyTxAsstClmWidows-WidowersOfVets.doc accessed 06/26/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Property_Tax_Assistance_Claim_Form_for_Widowers_of_Veterans_Dept_of_Revenue_Washington_State_Dec_2017.doc]
1455 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
1456 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
1457 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
1458 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
1459 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
1460 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
1461 Maryland 2017 Md. Code, Tax-Property § 9-219 (in effect for 2017)
1462 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
1463 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
1464 Maine 2017 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2017)
1465 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
1466 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
1467 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]
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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]

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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]
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New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit Information, (2017)
[https://www.tax.ny.gov/pdf/star/rp-5310-fs.pdf accessed 07/17/2018]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit, (2017)
[https://www.tax.ny.gov/pit/property/star/default.htm accessed 07/17/2018]
View Archived Source

New York State Department of Taxation and Finance, STAR Eligibility Information, (2017)

[https://www.tax.ny.gov/pit/property/star/eligibility.htm accessed 07/17/2018]

View Archived Source
1468 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
1469 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
1470 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]
1471 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
1472 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
1473 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
1474 West Virginia 2017 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2017)
1475 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
1476 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
1477 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
1478 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]
1479 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]
1480 Texas 2017 Tex. Tax Code §11.26, Tex. Tax Code §11.261 (in effect for 2017)
Tex. Cons. §1-b(h)
1481 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
1482 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
1483 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
1484 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
1485 Maryland 2018 Md. Code, Tax-Property § 10-201 ~ § 10-201.1; Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2018)

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 10/29/2018] View Archived Source
1486 Connecticut 2018 Conn. Gen. Stat. § 12-129b ~ § 12-129d;
Conn. Gen. Stat. § 12-129p (in effect for 2018)
Form M-36, Office of Policy and Management
[http://www.ct.gov/opm/lib/opm/igp/grants/taxrel/m36(freezeclaimform07).pdf accessed 04/02/2019]
View Archived Source
Property Tax Relief for Seniors
[http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383144 accessed 04/02/2019]
View Archived Source
1487 Mississippi 2018 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 2018)
2018 Miss. Laws ch. 441 § 3 (2018 Miss SB 2578)
Mississippi 2018 Legislative Summary: See page 44-45 for SB 2578 [https://www.legislature.ms.gov/Documents/2018%20summary.pdf Accessed 10/14/2018] View Archived Source
Property FAQ, Mississippi Tax Commission
[https://www.dor.ms.gov/Property/Documents/PropertyFAQ.pdf accessed 10/14/2018]
View Archived Source
1488 Colorado 2018 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2018)
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
1489 Hawaii 2018 Honolulu: ROH 8-10.4;
Maui: Code of County §3.48.450; Hawaii: Laws §19-71; Kauai: Laws §5A-11.4 (in effect for 2018)
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, (2018)
[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 Maui County
[https://www.mauicounty.gov/DocumentCenter/View/3188/Home-Owner-Exemption?bidId= Accessed 11/08/2018]
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
1490 Rhode Island 2018 R.I. Gen. Laws § 44-33-1 ~ § 44-33-19 (in effect for 2018)
Rhode Island Division of Taxation 2018 Form RI-1040H Application and Instructions (filed in 2019, based on 2018 income) [http://www.tax.ri.gov/forms/2018/Income/2018%20RI-1040H_m.pdf Accessed 02/08/2019] View Archived Source

Rhode Island Division of Taxation 2017 Form RI-1040H Application and Instructions (filed in 2018, based on 2017 income) [http://www.tax.ri.gov/forms/2017/Income/2017%201040H_m.pdf Accessed 02/26/2018] View Archived Source

Rhode Island, Department of Taxation, Rhode Island Tax News, p.14, 2018 [http://www.tax.ri.gov/newsletter/Rhode%20Island%20Division%20of%20Taxation%20Newsletter%20--%20Special%20Edition%20--%20Filing%20Season%202018.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
1491 Massachusetts 2018 Mass. Gen. Laws ch. 59, § 5-41; Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2018)
Massachusetts Department of Revenue, Taxpayers Guide to Property Tax Exemptions for Seniors, (2018) [https://www.mass.gov/files/documents/2018/01/02/dor-proptax-guide-seniors.pdf Accessed 10/23/2018] View Archived Source

Massachusetts Department of Revenue, Application for Senior Exemption Under Clauses 41 and 41B through D, (2018) [https://www.mass.gov/files/documents/2018/01/02/dor-proptax-form-96-1-seniors.pdf Accessed 10/23/2018] View Archived Source
1492 New Hampshire 2018 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2018)
1493 Arkansas 2018 Ark. Code § 26-26-1120; Ark. Code § 26-26-1124 (in effect for 2018)
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]
1494 New York 2018 N.Y. R.P.T. Law § 467 (in effect for 2018)
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, (2018)
[https://www.tax.ny.gov/pit/property/exemption/seniorexempt.htm accessed 07/17/18]
View Archived Source

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]
View Archived Source ]

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 ]
1495 Tennessee 2018 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2018)

2017 Tenn. Pub Act ch 181 § 31, 32

Elderly or Disabled Homeowner Property Tax Relief Program (2018), Tennessee Comptroller of the Treasury [https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-relief/TaxReliefBrochure2018.pdf Accessed 02/08/2019] View Archived Source

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
1496 Illinois 2018 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2018)
1497 District of Columbia 2018 DC ST § 47-863 (in effect for 2018)

Office of Tax and Revenue, Senior Citizen or Disabled Property Owner Tax Relief, (for filing in 2019)
[http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed on 2/5/2019]
View Archived Source

Office of Tax and Revenue, Senior Citizen / Disabled Property Tax Relief Application - FP-100 (for filing in 2018)
[https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/FP-100%20HOMESTEAD%20RECONFIRMATION_FILL-IN%2001112018_0.pdf accessed 11/14/2018]
View Archived Source
1498 Wyoming 2018 Wyo. Stat. § 39-13-107 (b)(iii) (in effect for 2018)
Wyoming Department of Revenue Property Tax Division Current Property Tax Relief/Credit/Deferral Programs March 2017
[http://fremontcountywy.org/wp-content/uploads/2017/10/Property-Tax-Relief-Programs.pdf Accessed 04/02/2019]
View Archived Source

Teton County Assessor Property Tax Deferral Program application
[http://www.tetonwyo.org/DocumentCenter/View/226/Property-Tax-Deferral-Program-Form-and-Instructions-PDF Accessed 04/02/2019]
View Archived Source
1499 Georgia 2018 Ga. Code Ann. § 48-5-48.3 (in effect for 2018)
Ga. Code Ann. § 48-5-8 (repealed effective 1 July 2018)
2018 Ga. Laws ch. 334 § 1
1500 California 2018 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
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