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
Tennessee 2017 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1501 TN101_RR17
Louisiana 2017 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1502 LA103_RR17
Washington 2017 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1503 WA101_RR17
Wisconsin 2017 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Veteran, Other Criteria 1504 WI102_RR17
Tennessee 2017 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1505 TN103_RR17
Tennessee 2018 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1506 TN103_RR18
Louisiana 2018 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1507 LA103_RR18
Oklahoma 2018 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1508 OK105_RR18
Indiana 2018 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 1509 IN104_RR18
Arkansas 2018 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 1510 AR103_RR18
North Carolina 2018 Homestead Circuit Breaker Tax Deferment for Senior or Disabled Citizens Circuit Breaker, Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1511 NC103_RR18
Texas 2018 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 1512 TX103_RR18
Georgia 2018 Homestead Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 1513 GA101_RR18
Wisconsin 2018 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Other Criteria 1514 WI102_RR18
Montana 2018 Elderly Homeowner/Renter Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter 1515 MT104_RR18
Georgia 2018 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 1516 GA110_RR18
Alabama 2018 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner, Other Criteria 1517 AL103_RR18
New Jersey 2018 Homestead Benefit Program for Senior Citizens and Disabled Persons (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1518 NJ107_RR18
Iowa 2018 Elderly and Disabled Homeowner and Renters Property Tax Credit (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1519 IA101_RR18
South Dakota 2018 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse 1520 SD105_RR18
Massachusetts 2018 Tax Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 1521 MA112_RR18
South Dakota 2018 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Other Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1522 SD104_RR18
Georgia 2018 Floating, Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1523 GA106_RR18
Arizona 2018 Elderly Assistance Fund - Primary School District Tax Reduction Credit Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1524 AZ102_RR18
Maryland 2018 Local Property Tax Deferral Options Deferral Age, Income Ceiling, Other Criteria 1525 MD102_R18
Connecticut 2018 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1526 CT111_RR18
West Virginia 2018 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Principal Residence, Other Criteria 1527 WV101_RR18
Hawaii 2018 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 1528 HI107_RR18
North Carolina 2018 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1529 NC101_RR18
South Dakota 2018 Sales and Property Tax Refund for Senior and Disabled Citizens (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1530 SD101_RR18
Illinois 2018 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 1531 IL102_RR18
New Hampshire 2018 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1532 NH103_RR18
Florida 2018 Local Option Additional Exemption for Low-Income Seniors with Long-Term Residency Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1533 FL109_RR18
Massachusetts 2018 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 1534 MA104_RR18
Delaware 2018 Local Option Municipal Homestead Exemption for Elderly Persons Exemption Age, Homeowner 1535 DE102_RR18
Washington 2018 Property Tax Exemption for Widow or Widowers of Veterans (Circuit Breaker) Circuit Breaker Age, Income Ceiling, Principal Residence, Surviving Spouse 1536 WA103_RR18
Wisconsin 2018 Homestead Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 1537 WI101_RR18
Tennessee 2018 Local Option Property Tax Freeze Act Assessment Freeze, Other Age, Homeowner, Income Ceiling, Principal Residence 1538 TN104_RR18
Oregon 2018 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 1539 OR101_RR18
New York 2018 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1540 NY104_RR18
Colorado 2018 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 1541 CO104_RR18
Indiana 2018 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 1542 IN107_RR18
New York 2018 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse, Other Criteria 1543 NY112_RR18
North Dakota 2018 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1544 ND101_RR18
Mississippi 2018 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 1545 MS103_RR18
Colorado 2018 Property Tax and Rent Rebate (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Surviving Spouse, Other Criteria 1546 CO102_RR18
Utah 2018 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 1547 UT102_RR18
New Jersey 2018 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1548 NJ104_RR18
Georgia 2018 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 1549 GA103_RR18
Kentucky 2018 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 1550 KY101_RR18
Wyoming 2018 Tax Rebate to Elderly and Disabled Program (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 1551 WY101_RR18
Connecticut 2018 Exemption for the Disabled with Local Option Exemption Age, Disability, Homeowner, Income Ceiling 1552 CT101_RR18
Alaska 2018 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1553 AK103_RR18
New Mexico 2018 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1554 NM101_RR18
Indiana 2018 Over 65 Credit - Circuit Breaker Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1555 IN110_RR18
Oklahoma 2018 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1556 OK101_RR18
Michigan 2018 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 1557 MI105_RR18
Georgia 2018 School Property Tax Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 1558 GA108_RR18
Virginia 2018 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner 1559 VA101_RR18
Maryland 2018 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Income Ceiling, Principal Residence 1560 MD112_RR18
Connecticut 2018 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1561 CT112_RR18
West Virginia 2018 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 1562 WV102_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 1563 MI106_RR18
Ohio 2018 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1564 OH101_RR18
Illinois 2018 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1565 IL105_RR18
Massachusetts 2018 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1566 MA105_RR18
Delaware 2018 Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 1567 DE103_RR18
Texas 2018 Deferral for Elderly, Disabled Person, or Disabled Veteran Deferral, Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1568 TX106_RR18
Minnesota 2018 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1569 MN104_RR18
Massachusetts 2018 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 1570 MA107_RR18
Arizona 2018 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1571 AZ104_RR18
Missouri 2018 Property Tax Credit Claim (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Veteran, Surviving Spouse, Other Criteria 1572 MO103_RR18
Arizona 2018 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1573 AZ103_RR18
Texas 2018 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1574 TX101_RR18
Florida 2018 Local Option Homestead Exemption for Limited-Income Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1575 FL107_RR18
Kansas 2018 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 1576 KS103_RR18
New York 2018 Property Tax Relief Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1577 NY114_RR18
Washington 2018 Property Tax Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 1578 WA102_RR18
Utah 2018 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1579 UT105_RR18
California 2018 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 1580 CA106_RR18
Colorado 2018 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner, Principal Residence, Other Criteria 1581 CO101_RR18
California 2018 Homeowner and Renter Assistance (HRA) (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1582 CA101_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 1583 MA108_RR18
Maine 2018 Veteran Exemption Including Surviving Spouses, Minor Children and Parents of Deceased Veterans Exemption Age, Disability, Veteran, Surviving Spouse 1584 ME103_RR18
South Carolina 2018 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1585 SC103_RR18
California 2018 Property Tax Postponement Program for Senior, Blind, and Disabled Citizens with Local Option Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1586 CA102_RR18
Maine 2018 Deferred Collection of Homestead Property Taxes (Program Phasing Out) Deferral Age, Homeowner, Income Ceiling, Principal Residence 1587 ME108_RR18
Connecticut 2018 Income Tax Credit for Property Taxes Paid (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1588 CT107_RR18
District of Columbia 2018 Regular Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1589 DC108_RR18
Washington 2018 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1590 WA104_RR18
West Virginia 2018 Tax Relief for Elderly Homeowners and Renters (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1591 WV103_RR18
Mississippi 2018 Homestead Exemption for Seniors or the Disabled Assessment Freeze, Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1592 MS102_RR18
Hawaii 2018 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 1593 HI101_RR18
Maryland 2018 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Homeowner, Renter 1594 MD111_RR18
Massachusetts 2018 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 1595 MA101_RR18
Nebraska 2018 Homestead Exemption for Senior Citizens (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1596 NE101_RR18
Kansas 2018 Homestead Property Tax Refund (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Veteran, Surviving Spouse, Other Criteria 1597 KS102_RR18
Washington 2018 Property Tax Exemption for the Elderly, Disabled or Veterans (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1598 WA101_RR18
Tennessee 2018 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1599 TN101_RR18
Rhode Island 2018 Property Tax Relief for Elderly and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1600 RI101_RR18

Pages

# State Year Source
1501 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
1502 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
1503 Tennessee 2017 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2017)
1504 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
1505 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]
1506 Indiana 2018 Ind. Code § 6-1.1-12-9 (in effect for 2018)
Department of Local Government Finance, Property Tax Forms (2018)

[https://www.in.gov/dlgf/2344.htm Accessed 03/19/2018]

View Archived Source
1507 South Dakota 2018 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2018)
2019 S.D. Sess. Laws ch TBD (HJ 761; HB 1256)
2018 S.D. Sess. Laws ch. 62 § 4, 5
South Dakota Department of Revenue, 2017 (to be filed in 2018) Sales or Property Tax Refund for Seniors and Disabled: Application, (2017) [https://dor.sd.gov/Taxes/Property_Taxes/PDFs/2018SalesPropertyTaxRefundElderlyAndDisabled.pdf Accessed 10/09/2018] 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 10/09/2018] View Archived Source
1508 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]
1509 North Carolina 2018 N.C. Gen. Stat. § 105‑277.1B (in effect for 2018)
Application for Property Tax Relief Property Tax Forms, North Carolina Department of Revenue, (2019)
[https://www.ncdor.gov/documents/av-9-2019-application-property-tax-relief Accessed 02/07/2019]
View Archived Source

2019 Application for Property Tax Relief-Elederly or Disabled Exclusion, North Carolina Department of Revenue (2019) [https://files.nc.gov/ncdor/documents/files/av-9-2019.pdf Accessed on 2/7/19] View Archived Source

2018 Application for Property Tax Relief - Elderly or Disabled Exclusion, North Carolina Department of Revenue (2018) [https://files.nc.gov/ncdor/documents/files/av-9_2018.pdf Accessed on 10/31/2018]
View Archived Source
1510 Hawaii 2018 Rev. Ord. of Honolulu § 8-10.4(e)(1);
Kauai County Code §5A-11.4 (d)(in effect for 2018).
County of Kauai Department of Finance, Additional Home Exemption Relating to Owner-Occupants ’ Income, (2018) [https://www.kauai.gov/LinkClick.aspx?fileticket=cE1KWGuyo3c%3d&tabid=220&portalid=0&mid=1010 accessed 11/13/2018] NEED TO UPLOAD WHEN POSSIBLE
1511 Texas 2018 Tex. Tax Code Ann. § 11.22; Tex. Tax Code Ann. § 11.131; Tex. Tax Code Ann. § 11.132 (in effect for 2018)
Tex. Constitution Article VIII §2
Texas Property Tax Exemption, Texas Comptroller of Public Accounts, (2018)
[https://comptroller.texas.gov/taxes/property-tax/exemptions/index.php accessed 10/11/2018]
View Archived Source

Texas Comptroller of Public Accounts, Application for Disabled Veteran’s or Survivor’s Exemption, (2018)
[https://comptroller.texas.gov/forms/50-135.pdf accessed 10/11/2018]
View Archived Source
1512 Wisconsin 2018 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2018)
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 10/17/2018]
View Archived Source
1513 Oklahoma 2018 Okla. Stat. § 68-2888; Okla. Stat. § 68-2893; Okla. Stat. § 68-2890.1(B) (in effect for 2018)
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 10/25/2018]
View Archived Source

Oklahoma Tax Commission Brochure for Property Tax Valuation Limitation for Seniors (2016)
[https://www.ok.gov/tax/documents/SVLB.pdf Accessed 10/25/2018]
View Archived Source

Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2018
[https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202018.pdf Accessed 10/25/2018]
View Archived Source
1514 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
1515 Alabama 2018 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2018)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 04/02/2019
View Archived Source
1516 New Jersey 2018 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2018)
New Jersey Department of the Treasury, Division of Taxation, Homestead Benefit Program Website, (2018)
[https://www.state.nj.us/treasury/taxation/homestead/geninf.shtml Accessed 09/05/2018]
View Archived Source

New Jersey Department of the Treasury, Division of Taxation, Homestead Benefit Calculation for Homeowners Age 65 or Older and/or Disabled on December 31, 2015 Website, (2018)
[https://www.state.nj.us/treasury/taxation/homestead/hrhomeowneramounts.shtml Accessed 09/05/2018]
View Archived Source
1517 Washington 2018 Wash. Rev. Code § 84.39.010 (In effect for 2018)
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]
1518 Iowa 2018 Iowa Code § 25B.7;
Iowa Code § 422.4;
Iowa Code § 425.17;
Iowa Code § 425.19;
Iowa Code § 425.23;
Iowa Code § 425.24;
Iowa Code § 425.29;
Iowa Code § 425.40 (in effect for 2018).
Iowa Department of Revenue, 2019 Property Tax Credit Claim, (2019)
[https://tax.iowa.gov/sites/files/idr/forms1/IowaPropertyTaxCreditClaim%2854001%29.pdf Accessed 2/7/19]
View Archived Source

Iowa Department of Revenue, 2018 Property Tax Credit Claim, (2018)
[https://tax.iowa.gov/sites/files/idr/forms1/2018IowaPropertyTaxCreditClaim%2854001%29.pdf Accessed 12/05/2018]
View Archived Source

Iowa Department of Revenue, 2017 Property Tax Credit Claim, (2017)
[https://tax.iowa.gov/sites/files/idr/forms1/Iowa%20Property%20Tax%20Credit%20Claim%20%2854001%29.pdf Accessed 07/03/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Iowa/2017/IA_2017_Iowa_Property_Tax_Credit_Claim_Dept_of_Revenue_Jun_2016.pdf]

Iowa Department of Revenue 2018 Iowa Rent Reimbursement Claim (2018) [https://tax.iowa.gov/sites/files/idr/forms1/2018IowaRentReimbursementClaim%20%2854130%29.pdf Accessed 04/03/2019]
View Archived Source

Iowa Department of Revenue, 2017 Rent Reimbursement Claim, (2017) [https://tax.iowa.gov/sites/files/idr/forms1/2017IowaRentReimbursementClaim%2854130%292017.12.06_0.pdf Accessed 07/03/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Iowa/2017/IA_2017_Iowa_Rent_Reimbursement_Claim_Iowa_Dept_of_Revenue_2017.pdf]
Iowa Department of Revenue, Property Tax Credits and Exemptions Web Page, (2018)
[https://tax.iowa.gov/property-tax-credits-and-exemptions#Disabled Accessed 07/03/2018]
View Archived Source
1519 South Dakota 2018 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2018)
South Dakota Department of Revenue Application for Assessment Freeze for Elderly and Disabled, Form 1289 V17 PT38 [https://dor.sd.gov/Taxes/Property_Taxes/PDFs/PT38.pdf Accessed 02/08/2019] View Archived Source

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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
1520 Massachusetts 2018 Mass. Gen. Laws ch. 59, § 18 (in effect for 2018)
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 10/26/2018] View Archived Source
1521 South Dakota 2018 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2018)
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 02/11/2019] View Archived Source
1522 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

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1523 Georgia 2018 Ga. Code Ann. § 48-5-40; Ga. Code Ann. § 48-5-47.1 (in effect for 2018)
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 09/20/2018] View Archived Source

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1524 Arizona 2018 Ariz. Rev. Stat. § 42-17401; (in effect for 2018)
A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
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1525 Montana 2018 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2018)
Montana Department of Revenue Form 2 Individual Income Tax Return, includes Montana Elderly Homeowner/Renter Credit Application for filing in 2019 (2018) [https://app.mt.gov/myrevenue/Endpoint/DownloadPdf?yearId=937 Accessed 2/7/19] View Archived Source

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1526 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

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1527 Connecticut 2018 Conn. Gen. Stat. §12-170v (in effect for 2018)
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1528 West Virginia 2018 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2018)
W. Va. Const. Art. X §1b
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1529 North Carolina 2018 N.C. Gen. Stat. § 105‑277.1 (in effect for 2018)
Application for Property Tax Relief
Property Tax Forms, North Carolina Department of Revenue, (2019)
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1530 Illinois 2018 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2018)
Form PTAX-340, Department of Revenue, (2018)

[http://15wb253pgifv3qzuu9h7yren.wpengine.netdna-cdn.com/wp-content/uploads/2018/01/2018PTAX-340.pdf accessed 07/11/2018]

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1531 New Hampshire 2018 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2018)
1532 Florida 2018 Fla. Stat. § 196.075 (in effect for 2018)
Fla. Const. Art. VII §6(d)
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1533 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

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1534 Delaware 2018 Del. Code tit. 22, § 1001- 1005 (in effect for 2018)
1535 Tennessee 2018 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2018)
1536 Louisiana 2018 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2018)
La. Const. Art. VII, §18 (G)
Beaureguard Parish Assessor Louisiana Special Assessment Level Application Freeze 65 Years or older Application for tax year 2019 [http://bpassessor.com/Images/Interior/exemptions/speclvlapp.65yearsolder.pdf Accessed 02/11/2019] View Archived Source
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1538 Oregon 2018 Or. Rev. Stat. § 311.666 ~ § 311.701; Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2018)
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1539 Indiana 2018 Ind. Code § 6-1.1-12-14 (in effect for 2018)
Department of Local Finance, Form 12662, (2018)

[https://forms.in.gov/Download.aspx?id=4735 accessed 07/26/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Indiana/2017/IN_Application_for_Tax_Deduction_for_Disabled_Veterans_Department_of_Local_Government_Finance_Jan_2017.pdf]
1540 New York 2018 N.Y. R.P.T. Law § 460 (in effect for 2018)
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)
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New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Application Listing, (2017)
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1541 North Dakota 2018 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2018)
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 11/28/2018] View Archived Source

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State Tax Commissioner, Homestead Application, (2017)
[https://www.nd.gov/tax/data/upfiles/media/homesteadcreditapplicationforseniorcitizensanddisabledpersons_1.pdf?20180626124954 accessed 11/28/2018] View Archived Source
1542 Mississippi 2018 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 2018)
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1543 Colorado 2018 Colo. Rev. Stat. § 39-31-101 (in effect for 2018)
Colorado Department of Revenue Property Tax/Rent/Heat Rebate Booklet, (Tax year 2018 for benefit 2019)
[https://www.colorado.gov/pacific/sites/default/files/104PTC.pdf Accessed on 04/02/2019]
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1544 Utah 2018 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2018)
2018 Utah Laws ch. 310
2018 Utah State Tax Commission Property Tax Relief Summary Table
[https://propertytax.utah.gov/media/tax-relief.pdf Accessed 09/26/2018]
View Archived Source

2018 Utah State Tax Commission Publication 36 Property Tax Relief Programs for Individuals
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View Archived Source
1545 New Jersey 2018 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2018)
New Jersey Department of the Treasury Senior Freeze Application and Information Packet, 2018 for filing in 2019
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New Jersey Department of the Treasury Senior Freeze Application and Information Packet, 2017 for filing in 2018
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Senior Freeze (Property Tax Reimbursement) Income Limit History
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1546 Kentucky 2018 Ky. Rev. Stat. Ann. § 132.751; Ky. Rev. Stat. Ann. § 132.810 (in effect for 2018)
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]
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1547 Wyoming 2018 Wyo. Stat. § 39-11-109 (c) (in effect for 2018)

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1548 New York 2018 N.Y. R.P.T Law § 425
N.Y. Tax Law §606(eee) (in effect for 2018)
New York State Department of Taxation and Finance Office of Real Property Tax Service, Application for Basic STAR Exemption for the 2019-2020 School Year RP-425-B
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1549 Colorado 2018 Colo. Rev. Stat. § 39-3.7-101~102 (in effect for 2018)
1550 Texas 2018 Tex. Tax Code §33.06 (in effect for 2018)
Harris County Appraisal District,
Tax Deferral Affidavit, 2019,
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1551 Alaska 2018 Alaska Stat. § 29.45.030(e); Alaska Stat. § 29.45.030(i)(in effect for 2018)
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1552 New Mexico 2018 N.M. Stat. § 7-36-21.3 (in effect for 2018)
State of New Mexico 2019 Tax Year Application Valuation Freeze (San Juan County revised 12/2018)
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State of New Mexico 2018 Tax Year Application Valuation Freeze (Bernalillo County revised 11/2017)
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1553 Wisconsin 2018 Wis. Stat. § 71.07 (4); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2018)
2017 Wis. Sess. Laws no. 59 §1120;
2017 Wis. Sess. Laws no. 59 §1121
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Wisconsin Department of Revenue Wisconsin Homestead Credit 2018 H and H-EZ Instructions [https://www.revenue.wi.gov/TaxForms2017through2019/2018-ScheduleHandH-EZ-inst.pdf Accessed 11/28/2018] View Archived Source

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1554 Indiana 2018 Ind. Code §6-1.1-20.6-4, Ind. Code §6-1.1-20.6-8.5 (in effect for 2018)
Department of Local Government Finance, Application for Senior Citizen Property Tax Benefits, (2018)
[https://www.in.gov/dlgf/2344.htm accessed 04/02/2019]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Indiana/2018/IN_Application_for_Senior_Citizen_Property_Tax_Benefits_Department_of_Local_Government_Finance_2017.pdf]

Department of Local Government Finance, Deduction Forms, (2018)

[https://www.in.gov/dlgf/8510.htm accessed 07/27/2018]
1555 Oklahoma 2018 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2018)
Oklahoma Tax Commission Claim Form for Credit or Refund for Property Taxes 2019 (based on 2018 income) [https://www.ok.gov/tax/documents/538-H-18.pdf Accessed 2/11/19] View Archived Source

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1556 Michigan 2018 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2018)
Department of Treasury, Senior Citizen or Totally and Permanently Disabled Person's Affidavit Requesting Special Assessment Deferment, form 2748 (2019) [https://www.michigan.gov/documents/taxes/2748_DSA_Affidavit__Instructions_2017_555865_7.pdf Accessed 02/11/2019] 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 02/07/2019] View Archived Source

Michigan Department of Treasury, Frequently Asked Questions (FAQs) About Deferred Special Assessments (August 2018) [http://www.michigan.gov/documents/treasury/DeferredSpecialAssessments_189257_7.pdf Accessed on 02/07/2019] View Archived Source 1
Michigan Department of Treasury Property Tax Deferment Website 2018 [https://www.michigan.gov/taxes/0,4676,7-238-43535_55602---,00.html Accessed 11/05/2018] View Archived Source
1557 Georgia 2018 Ga. Code Ann. § 48-5-70 ~ § 48-5-84;
Ga. Code Ann. § 48-2-40 (in effect for 2018)
Gwinnett County Tax Commissioner's Office, Property Taxes and Motor Vehicle Facts [https://gwinnetttaxcommissioner.publicaccessnow.com/Portals/0/PDF/OTCBrochure.pdf Accessed 11/28/2018] View Archived Source
1558 Georgia 2018 Ga. Code Ann. § 48-5-52 (in effect for 2018)
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 09/20/2018] 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 09/20/2018] View Archived Source
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1559 Virginia 2018 Va. Code Ann. § 58.1-3210 (in effect for 2018)
Constitution of Virginia Article IX, §6 (b)
1560 Connecticut 2018 Conn. Gen. Stat. § 12-81(55); Conn. Gen. Stat. § 12-81i; Conn. Gen. Stat. § 12-81l; Conn. Gen. Stat. § 12-94a (in effect for 2018)
Form D-1, Office of Policy and Management
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View Archived Source
Disabled Tax Relief Program Description, Office of Policy and Management
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View Archived Source
1561 Maryland 2018 Md. Code, Tax-Property § 9-245 (in effect for 2018)
2018 Md. Laws ch. 709 § 1
1562 Connecticut 2018 Conn. Gen. Stat. §12-129n (in effect for 2018)
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 04/03/2019]
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1563 West Virginia 2018 W. Va. Code § 11-21-21 (in effect for 2018)
West Virginia State Tax Department Schedule HEPTC-1 for Homestead Excess Property Tax Credit (2018) for benefits received in 2019 [https://tax.wv.gov/Documents/TaxForms/2018/it140.schedule-HEPTC1.pdf Accessed 02/07/2019] View Archived Source

West Virginia State Tax Department IT-140 Personal Income Tax Return Forms and Instructions (2018) [https://tax.wv.gov/Documents/TaxForms/2018/it140.booklet.pdf Accessed 02/07/2019] View Archived Source

West Virginia State Tax Department, 2017 West VA Personal Income Tax Forms and Instructions (2017 income for 2018 filing)
[https://tax.wv.gov/Documents/TaxForms/2017/it140.booklet.pdf accessed 06/25/2018] View Archived Source
1564 Michigan 2018 Mich. Comp. Laws § 206.520; Mich. Comp. Laws § 206.522 (in effect for 2018)
2015 Mi. Laws Ch. 179 § 522

Michigan Individual Income Tax Forms and Instruction MI-1040 [https://www.michigan.gov/documents/taxes/MI-1040_Book_642356_7.pdf Accessed 02/04/2019] View Archived Source
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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)
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Michigan Department of Treasury, 2017 Michigan Homestead Property Tax Credit Claim MI-1040CR-2, (2017)
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Michigan Legislature, Michigan Taxpayer's Guide (2017, see page 10)
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[https://www.michigan.gov/taxes/0,4676,7-238-43535_43538-155081--,00.html accessed 6/29/2018]
1565 Ohio 2018 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2018)
Ohio Department of Taxation Application for Homestead Exemption for the Elderly and Disabled, (2018)
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Ohio Department of Taxation Certification Form for Applicants Filing With Disability Status, (2018)
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Ohio Department of Taxation, Addendum to the Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses, (2018)
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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]
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1566 Illinois 2018 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2018)
Department of Revenue, Application for Deferral of Real Estate / Special Assessment Taxes for Tax Year, (2017)

[https://www.cookcountytreasurer.com/pdfs/seniordeferral/IL-1017.pdf accessed 07/11/2018]

View Archived Source

Illinois Department of Revenue, Publication 101 - Income Exempt from Tax, (2010)

[http://www.revenue.state.il.us/Publications/Pubs/Pub-101.pdf accessed 08/01/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Illinois/2018/IL_Publication_101_Income_Exempt_from_Tax_Illinois_Department_of_Revenue_2010.pdf]
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
1567 Massachusetts 2018 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2018)
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 10/23/2018] 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 10/23/2018] 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 10/23/2018] View Archived Source
1568 Delaware 2018 Del. Code tit. 14, § 1917 (c) (in effect for 2018)
2017 Del. Laws ch. 71 § 1
Application for Senior School Property Tax Credit [https://finance.delaware.gov/publications/proptax/ssptc_app.pdf accessed 10/22/17] View Archived Source
1569 Missouri 2018 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2018)
Missouri Form MO-PTC property Tax Claim
[https://dor.mo.gov/forms/MO-PTC%20Instructions_2018.pdf Accessed 02/07/2019]
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Missouri Form MO-PTC Property Tax Credit Claim [http://dor.mo.gov/forms/MO-PTC%20Instructions_2017.pdf accessed 10/17/2018]
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1570 Texas 2018 Tex. Tax Code Ann. § 11.13 (in effect for 2018)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
Texas Comptroller, Application for Residence Homestead Exemption, (2018)
[https://comptroller.texas.gov/forms/50-114.pdf accessed 09 October 2018]
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Texas Comptroller, Residence Homestead Exemption FAQ, (2018)
[https://comptroller.texas.gov/taxes/property-tax/exemptions/residence-faq.php accessed 09 October 2018]
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1571 West Virginia 2018 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2018)
1572 Kansas 2018 Kan. Stat. Ann. §79-32,263 (in effect for 2018)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2018 taxable year for 2019 filing)
[https://www.ksrevenue.org/pdf/k-40hbook18.pdf accessed 2/5/19]
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Homestead Refund and Safe Senior Information, Kansas Department of Revenue, (2017)
[https://www.ksrevenue.org/perstaxtypeshs.html accessed 07/09/2018]
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Property Tax Relief for Low-Income Seniors - Frequently Asked Questions, Kansas Department of Revenue, (2018)
Note: Interactive page cannot be saved as PDF.
[https://www.ksrevenue.org/safesenior.html accessed 07/09/18]
1573 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]
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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]
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1574 New York 2018 N.Y. Tax Law §606(n-1) (in effect for 2018)
New York State Department of Taxation and Finance, Property Tax Relief Credit Amounts (2019)
[https://www.tax.ny.gov/pit/property/ptrf-addinfo.htm Accessed 04/09/2019]
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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 02/11/2019]
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New York State Department of Taxation and Finance, Property Tax Credit Lookup, (2017)
[https://www.tax.ny.gov/pit/property/credit-lookup.htm accessed 02/11/2019]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2017/NY_Property_Tax_Credit_Lookup_Department_of_Taxation_and_Finance_2017.pdf
1575 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
1576 Washington 2018 Wash. Rev. Code § 84.36.379; Wash. Rev. Code § 84.36.381(6); Wash. Rev. Code § 84.04.140 (in effect for 2018)
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]
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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]
View Archived Source
1577 Utah 2018 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2018)
2018 Utah Laws ch. 456
Utah Const. art. XIII, § 3
2018 Utah State Tax Commission Application for Renter Refund [https://tax.utah.gov/forms/current/tc-90cb.pdf Accessed 02/11/2019] View Archived Source

2018 Utah State Tax Commission Property Tax Relief Summary Table [https://propertytax.utah.gov/media/tax-relief.pdf Accessed 02/11/2019] View Archived Source

2018 Utah State Tax Commission Publication 36 Property Tax Relief Programs for Individuals [https://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 02/11/2019] View Archived Source
Utah State Tax Commission "Property Tax Abatement, Deferral and Exemption Programs for Individuals" Publication 36 revised 1/19 [https://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 02/07/2019] View Archived Source

Utah State Tax Commission Circuit Breaker Homeowners Tax Credit Website (2018) [https://tax.utah.gov/circuitbreaker/tax-credit Accessed 09/25/2018] View Archived Source

Utah State Tax Commission Renter Rebate (Circuit Breaker) Tax Credit Website (2018) [https://tax.utah.gov/circuitbreaker/renter-refund Accessed 09/25/2018] View Archived Source
1578 California 2018 Cal. Revenue and Taxation Code § 69.5 (in effect for 2018)
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 04/02/2019]
View Archived Source

Propositions 60/90 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#FAQs Accessed on 04/02/2019]
View Archived Source

Proposition 110 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed on 04/02/2019]
View Archived Source
1579 Colorado 2018 Colo. Rev. Stat. § 39-3.5-103; Colo. Rev. Stat. § 39-3.5-105 (in effect for 2018)
Senior/Civilian Deferral Application, Department of the Treasury [https://www.colorado.gov/pacific/treasury/atom/20146 accessed 04/02/2019]

View Archived Source
Senior and Veteran Property Tax Programs Department of the Treasury
[https://www.colorado.gov/pacific/treasury/senior-and-veteran-property-tax-programs accessed 04/02/2019]
View Archived Source
1580 Washington 2018 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (1-5); Wash. Rev. Code 84.04.140 (in effect for 2018)
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
1581 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
1582 Maine 2018 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2018)
Maine Revenue Services, Application for Veterans Property Tax Exemption, (2016)[http://www.maine.gov/revenue/forms/property/apps/veteranapp.pdf Accessed 02/15/2018] View Archived Source

Maine Revenue Services, Flowchart Guide for Veteran Eligibility, (2018) [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
1583 South Carolina 2018 S.C. Code Ann. § 12-37-250; S.C. Code Ann. § 12-37-270 (in effect for 2018)
South Carolina Department of Revenue, General Information on the Taxation of Real and Personal Property, (2018)
[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 09/20/2018]
View Archived Source
1584 Florida 2018 Fla. Stat. § 196.075 (in effect for 2018)
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]
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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]
1585 California 2018 Ca.Gov. Code §§16180 ~ 16187
Ca. Rev. & Tax. Code § 20581 ~ § 20623 (in effect 2018)
Cal. Const. Art. XIII, § 8.5

Fiscal 2018-19 (for filing beginning in 2018)
[https://www.sco.ca.gov/Files-ARD-Tax-Info/2018-19%20PTP%20Application%20and%20Instructions.pdf Accessed 10/17/2018]
View Archived Source

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
1586 Maine 2018 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2018)
1587 Connecticut 2018 Conn. Gen. Stat. § 12-704c (in effect for 2018)
Connecticut Department of Revenue form CT-1040: Individual Income Tax Return Tax year 2018 for benefits in 2019 [https://portal.ct.gov/-/media/DRS/Forms/1-2018/Income/CT-1040-Form-W_1218.pdf?la=en accessed 02/05/2019] View Archived Source
View Archived Source

Connecticut Department of Revenue form CT-1040: Individual Income Tax Return Tax year 2017 for benefits in 2018 [https://www.ct.gov/drs/lib/drs/forms/1-2017/income/ct-1040_form_w_1217.pdf accessed 10/19/2018]
View Archived Source

Connecticut Department of Revenue 2017 Resident Income Tax Return Instructions pp 31-33 [https://www.ct.gov/drs/lib/drs/forms/1-2017/income/booklets /ct-1040_online_instruction_booklet_1217.pdf Accessed 10/19/2018]
View Archived Source

Connecticut Department of Revenue Services Informational Publication Q&A: Income Tax Credit for Property Taxes Paid to a Connecticut Political Subdivision IP 2017 (23) [https://www.ct.gov/drs/lib/drs/publications/pubsip/2017/ip2017-23.pdf Accessed 10/19/2018] View Archived Source
1588 Arizona 2018 Ariz. Rev. Stat. § 43-1072 (in effect for 2018)
Arizona Department of Revenue, Property Tax Credit Claim Form - 140 PTC, 2018 form for filing in 2019, [https://azdor.gov/forms/individual/property-tax-refund-credit-claim-form-fillable accessed 01/29/2019] View Archived Source

Arizona Department of Revenue, Property Tax Credit Claim Form - 140 PTC, 2017 form for filing in 2018, [https://azdor.gov/forms/individual/property-tax-refund-credit-claim-form-fillable accessed 01/29/2019]
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Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit, Tax Year 2018 for filing in 2019, [https://azdor.gov/forms/individual/property-tax-refund-credit-booklet accessed 01/30/2019]
View Archived Source

Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit tax year 2017 for filing in 2018
[https://www.azdor.gov/Portals/0/ADOR-forms/TY2017/10500/140PTCBooklet.pdf accessed 08/23/2018] View Archived Source
1589 District of Columbia 2018 DC ST § 47-1806.06 (in effect for 2018)

Office of Tax and Revenue, Schedule H Homeowner and Renter Property Tax Credit Form (2018 tax year for filing in 2019)
[https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2018%20Schedule%20H.pdf accessed 02/06/2019]
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Office of Tax and Revenue, Schedule H Homeowner and Renter Property Tax Credit Form (2017 tax year for filing in 2018)
[https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2017%20Schedule%20H.pdf Accessed on 02/26/2018]
View Archived Source
1590 Washington 2018 Wash. Rev. Code § 84.38.010 ~ 84.38.160
(in effect for 2018)
2017 Wash. Sess. Laws SB 6251; 2015 Wash. 3rd Sp. Sess. Laws ch. 30 § 3
Department of Revenue, Property Tax Deferral for Senior Citizens and Disabled Persons, (2018)
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/SeniorDefs.pdf accessed 06/26/2018]
View Archived Source

Department of Revenue, Deferral Application for Senior Citizens and Disabled Persons, (2018)
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/proptx/forms/srcitdispersdeclaredefer.doc accessed 06/26/2018]
View Archived Source

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]
View Archived Source
1591 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
1592 Massachusetts 2018 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2018)

Massachusetts Department of Revenue: Application for Circuit Breaker for Tax Year 2018 (benefit payable in 2019) [https://www.mass.gov/files/documents/2019/01/29/dor-2018-inc-sch-cb.pdf accessed 2/5/19]
View Archived Source

Massachusetts Department of Revenue 2018 Form 1 Resident Income Tax Return [https://www.mass.gov/lists/2018-massachusetts-personal-income-tax-forms-and-instructions#form-1:-massachusetts-resident-income-tax-return- Assessed 02/11/2019] View Archived Source

Massachusetts Department of Revenue 2018 Form 1 Resident Income Tax Instructions [https://www.mass.gov/files/documents/2019/01/16/dor-2018-inc-form-1-inst.pdf Accessed 02/11/2019] View Archived Source

Massachusetts Department of Revenue: Application for Circuit Breaker Credit for Tax Year 2017 (benefit payable in 2018) [https://www.mass.gov/files/documents/2018/01/16/dor-2017-inc-sch-cb.pdf Accessed 2/5/18] View Archived Source
Massachusetts Department of Revenue Technical Information Release TIR 18-10: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older dated 10/03/2018 (for tax year 2018 benefit payable in 2019) [https://www.mass.gov/technical-information-release/tir-18-10-annual-update-of-real-estate-tax-credit-for-certain-persons Accessed 10/21/2018] View Archived Source

Massachusetts Department of Revenue Technical Information Release TIR 17-8: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older dated 10/03/2018 (for tax year 2017 benefit payable in 2018)
[https://www.mass.gov/technical-information-release/tir-17-8-annual-update-of-real-estate-tax-credit-for-certain-persons Accessed 10/21/2018] View Archived Source

Massachusetts: Learn about the Circuit Breaker Credit [https://www.mass.gov/service-details/learn-about-the-circuit-breaker-tax-credit Accessed 2/5/18] View Archived Source

Massachusetts: Applying for the Circuit Breaker Credit [https://www.mass.gov/how-to/apply-for-the-circuit-breaker-credit Accessed 2/5/18] View Archived Source
1593 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
1594 Maryland 2018 Md. Code, Tax-Property § 9-219 (in effect for 2018)
1595 Massachusetts 2018 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2018)
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
1596 Nebraska 2018 Neb. Rev. Stat. § 77-3501 ~ § 77-3507; Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2018)
2018 Neb Laws p. 1 ~ 8 (LB 1089)
Nebraska Department of Revenue, Homestead Exemption Information Guide (Feb 2019) [http://www.revenue.nebraska.gov/info/96-299.pdf Accessed on 02/07/2019] View Archived Source

Nebraska Department of Revenue, Homestead Exemption Information Guide (Feb 2018) [http://www.revenue.nebraska.gov/info/96-299.pdf Accessed on 05/01/2018] View Archived Source

Nebraska Homestead Exemption Application, Department of Revenue [http://www.revenue.nebraska.gov/tax/current/fill-in/f_458.pdf accessed 02/07/2019] View Archived Source
1597 Kansas 2018 Kan. Stat. Ann. § 79-4501 ~ 79-4531 (in effect for 2018)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2018)
[https://www.ksrevenue.org/pdf/k-40hbook18.pdf accessed 2/5/19]
View Archived Source

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]
View Archived Source

Department of Revenue - Division of Property Valuation, Personal Property Summary, (2017)
[https://www.ksrevenue.org/pdf/ppsumm.pdf accessed 07/09/2018]
View Archived Source

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]
View Archived Source

Department of Revenue, Kansas Homestead Claim, (2017)
[https://www.ksrevenue.org/pdf/k-40h17.pdf accessed 07/09/2018]
View Archived Source

Kansas Department of Revenue - Division of Taxation, Website on Homestead Refunds, (2018)

[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]
1598 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
1599 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
1600 Illinois 2018 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2018)
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