Residential Property Tax Relief Programs

[X] New year application (for 2018) is not yet available on the South Dakota Department of Revenue website, although income schedules were released. This form will be added to Source Publication when made available. Effective 8 February 2018, income schedules were updated and the amounts for refunds were increased. This change was enacted by 2018 S.D. Sess. Laws ch.62 § 4, 5 If a South Dakota resident has claimed a refund of retail sales and service tax for the year, he or she may not qualify for the refund on property taxes paid.

[X] If the market value on the property increases as a result of improvements, the tax level to be paid will increase proportionally.

[X] Taxpayers must calculate the credit authorized in this section prior to calculating the refundable credit for taxes in excess of 4% of household income. The Senior Citizen Tax Credit and Homestead Excess Property Tax Credit are available to low-income taxpayers. Some taxpayers may qualify for both. A return must be filed in order to receive either of these refundable credits even if you are not required to file a federal return. If you recently received a WV/SCTC-1 in the mail from the West Virginia State Tax Department for the Homestead Exemption program administered at the county level, you may be entitled to claim a refundable state income tax credit.

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

[X] Effective 8 May 2018, there is now an appeals process for individuals who seek, but are denied this benefit. The maximum credit is the amount provided as a homeowner's credit for the lowest household income bracket used for the circuit breaker program.

[X] Effective 30 June 2018, Baltimore county has added its own program for low-income seniors who are at least 70 that will be tied to the state circuit breaker, rather than this program.

[X] The individual may not own or have any legal, equitable, beneficial or security interest in any other residence or other real property except indirectly through an investment security, such as a mutual fund, that includes real property assets. Applicants must reapply each year. A claim for deferral may be filed with the Assessor’s office after 1 January, but before 1 April of the tax year for which the deferral is claimed. Failure to apply means that homeowner will not be eligible for tax deferral for that year. Failure to apply does not mean that taxes deferred in previous year must be paid. Deferred taxes and accrued interest are a lien against the property. The lien attaches on the date the certificate of deferral is recorded and has priority over any mortgage, reverse mortgage, deed of trust or other real property security interest that is recorded before the certificate of deferral is recorded and any lien attaching after the certificate of deferral is recorded.

[X] For the purposes of this exemption, income does not include survivor or disability benefits under the Social Security Act. It also does not include public or private retirement, disability, or pensions. Local homestead exemptions may be granted by local taxing jurisdictions upon approval by a majority of the qualified electors residing within the local taxing jurisdiction.

[X] The growth in the number of new applicants to the program annually is limited to a 5 percent increase over the prior year's new program participants. Taxes become payable upon: (a) the death of a claimant; (b) when the property is sold or no longer inhabited as a homestead (unless reasons of health prevent the owner from occupying the property as a homestead); or (c) when the qualifying disability ends. If income rises above the eligibility threshold, the amount of taxes for which the deferral is allowed shall decline by $0.50 for every $1.00 of income above the threshold. The deferral may be continued after the property is condemned by the Department of Transportation.

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

[X] Rent is exclusive of any federal rent subsidy and of charges for any utilities, services, furniture, furnishings, or personal property appliances furnished by the landlord. Taxable value for residential property is calculated as 4.5% of market value based on all properties being assessed at 50% of market value and residential properties further taxed at 9% of assessed value. Income does not include gifts, inheritances, life insurance proceeds, social security lump sum death payments, insurance payments, federal fuel assistance, renter's refund payments, food stamps, veteran's disability payments, payments for foster care, Retired Senior Volunteer Program payments, Senior Companion Program, Vista Program, and medical expenses paid during the year if not reimbursed.

[X] Effective in tax years beginning on 1 January 2018, after income limits have been adjusted based on the CPI, credit amounts will be increased annually by the following: $14 in 2018, $22 in 2019; $31 in 2020; $40 in 2021; and $49 in 2022. (2018 Utah Laws ch. 456) In addition, individuals who are a dependent or claimed as a personal exemption on another individual's income tax return may not receive the homeowner's or renter's credit. (2018 Utah Laws ch. 456) According to the state's web site the applications will be available May 1. The renter’s credit may be claimed only for rent that does not constitute a “rental assistance payment.”

[X] Qualifying individuals are eligible if they have claimed the Exemption for Mortgages and Contact Deductions, the Homestead Standard Deduction, the Supplemental Homestead Tax Credit,and the Deduction to Comply with Fertilizer Storage Rules. Individuals are not qualified if they have claimed other exemptions. If the resident shares ownership with other individuals as joint tenants or tenants in common and all the tenants are not at least 65 years old, the deduction shall be reduced by an amount equal to the deduction multiplied by a fraction. The numerator of the fraction is the number of tenants who are not at least 65 years of age, and the denominator is the total number of tenants. Applications must be signed by December 31st and filed by January 5th

[X] The application must be filed with the local assessor by September 1 and the applicant must reapply every 3 years.

[X] With respect to the county exemption, if homesteads are situated in more than one county, the exemption will be prorated between the counties in the proportion that the area of the homestead in each county bears to the total of the homestead claimed for exemption. No county exemption granted can prevent the payment of any bonded indebtedness secured by any tax to which the homestead exemption would apply. Income is defined as the Adjusted Gross Income that is calculated on the federal income tax. If married, income is the sum of the adjusted gross incomes of the applicant and their spouse.

[X] For 2016 Senior and Disabled Homestead Benefit, the second half of the rebate is dependent on FY 2020 appropriations. Record will be updated after approval of the 2020 NJ State Budget. Benefits received under this program are in addition to any other state property tax relief programs. Tenants will not receive a rebate for tax year 2015 or 2016.

[X] The exemption is extended to active duty military on orders out of the area. An applicant can receive either an elderly or disabled exemption but cannot receive both.

[X] The deferral must be paid back in the following situations: 1) if the claimant dies, unless the continuing spouse elects to continue the deferral; 2) if the property is sold or the title is transferred; 3) if the taxpayer moves for reasons other than ill health; 4) if the taxpayer begins to rent the property or otherwise receives income from it; 5) if the location of the tax-deferred mobile home has moved either within the county or to another county; or 6) if the mortgage, deferred taxes, and accrued interest exceed the market value of the real property. The actual value of the property is the most recent appraisal by the county assessor as of the time the claim for deferral is submitted to the county treasurer. The claim must be submitted between January 1st and April 1st.

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

[X] Excess levies are those additional property tax levies above the limits that are approved by vote of the people. Local school districts have no regular levy authority (although they are allocated funds from the statewide school levy) so they receive a substantial portion of their funding from voter-approved excess levies. Excess levies must be authorized by a 60% majority of the voters, except for school levies which only require a simple majority, and such levies are not subject to any of the limitations. If the person subsequently fails to qualify only for one year because of high income, this same valuation must be used upon re-qualification. If the person fails to qualify for more than one year in succession because of high income or fails to qualify for any other reason, the valuation upon re-qualification is the assessed value on January 1st of the assessment year in which the person re-qualifies.

[X] This exemption may be combined with other exemptions found within chapter 59 section 5.

[X] The income thresholds for the program refer to the applicant's federal adjusted gross income and that of all other individuals residing in the residence. This program may be used in lieu of, not in addition to, any other homestead exemption for county tax purposes. The exemption does not apply to any municipal taxes or county school district taxes. An initial application must be filed with the county tax commissioner. The exemption shall be automatically renewed from year to year as long as the owner occupies the residence as a homestead. Any person granted this exemption must notify the tax commissioner in the event the person is no longer eligible for the exemption.

[X] Maximum credit may increase based on a formula of net terminal income generated by the state authorized video lottery games.

[X] Applications must be filed yearly with the local assessors. In calculating personal estate values, cemetery plots, wearing apparel, and household furniture and effects are excluded. With limited exceptions, homeowners are only eligible for one exemption under chapter 59, section 5. If they qualify for more than one exemption, they will receive the one with the greatest benefit.

[X] To remain eligible, the qualifying resident must reapply for the program every 3 years. The assessor shall review the owner's income qualifications using the owner's average total income during the previous 3 years. To be eligible for the property valuation protection, the resident shall make application and furnish documentation required by the assessor on or before 1 September. If the resident fails to file the application on or before 1 September, the assessor shall process the application for the subsequent year. Application filed in 2019 provides protection for years 2020 through 2022 and is based on income from 2016, 2017, and 2018. Application filed in 2018 provides protection for years 2019 through 2021 and is based on income from 2015, 2016, and 2017. When the owner sells the home or otherwise becomes ineligible for the program, the property's valuation will revert to its current full cash value.

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

[X] For taxable years 2018 and thereafter, the maximum qualifying income is $65,000 for all qualified property. The application process for this programs is administered by the counties.

[X] A renewal application is required at least once every six years. After your initial application and approval, you will be notified by your county assessor when it is time to submit a renewal application. You may be eligible for a refund if you paid prior years’ taxes because of a mistake, oversight, or a lack of knowledge about this program. You must meet all of the qualifications for the exemption as if you had applied at the time the application was due. Separate applications must be submitted for each of the tax years. In order to receive a refund, applications must be filed within three years of the date the taxes were due. Refunds will not be made beyond the three years. The exempt status may be transferred to a new residence with the value of the new residence frozen as of 1 January of the year of change. If the resident moves to Washington from another state, the exemption may be transferred to the new residence if owner meets all other eligibility requirements and provides proof of the prior exemption and its cancellation date.

[X] The state levy was phased out between and 2011 and 2016, and then fully repealed effective 1 July 2018; however, the statute for the senior state homestead exemption remains unchanged.

[X] Effective 1 June 2018 and for taxable years beginning after 30 June 2018, the credit is extended to surviving spouses of U.S. Armed Forces as long as they do not remarry.

[X] The 2017 budget bill allows the state Office of Policy and Management to reduce the reimbursements to municipalities up to 100%, as of 1 October 2017. There is no appropriation for fiscal years 2018 and 2019. The budget bill is HB 1502. Although the state may not have the funds to reimburse the municipalities, under existing law, the municipalities must continue to provide tax reductions to the eligible homeowners. The income thresholds are indexed to the annual inflation adjustment in Social Security income, with a base year of 1983. Qualifying income is defined as adjusted gross income and tax-exempt interest, plus any other income not included in adjusted gross income. Medicaid and Social Security payments for a dependent are not counted as income. Forms and an affidavit of income must be filed with a local assessor. The program must be reapplied for every other year. The application period is from February 1 to May 15 for tax relief in the following year.

[X] With the exception of a service-connected totally disabled veteran of the United States Armed Forces, every person filing for the homestead exemption who is totally disabled and is less than 65 years of age must apply for the homestead exemption on an annual basis. The maximum exemption is adjusted every 2 years in the odd-numbered year by the cost of living index of the United States Department of Labor if it changes by at least 1%.

[X] The total household income limit will be adjusted for inflation annually using the Consumer Price Index for All Urban Consumers, Washington–Baltimore Area, published by the Bureau of Labor Statistics of the Department of Labor. Cost of living adjustments for the maximum household adjusted gross income occur annually and are rounded to the next lowest multiple of $50.

[X] The benefit base and income eligibility amounts will be adjusted annually based on the annualized cost-of-living adjustments for Social Security retirement benefits, to be applied to the application period. Income requirements and applications for 2019 benefit (Based on 2018 income) are not available at the time this record was verified. Updates are forthcoming in early 2019.

[X] All deferred taxes and interest are payable if: the taxpayer dies, or someone other than the taxpayer becomes the property’s owner, or the property is no longer occupied as the taxpayer’s primary residence, or the property is moved out of the State. In the latter-most case, all owed monies are due 5 days before moving. In all other instances, all owed monies are due within 45 days of the date of notice for payment. A municipality that has adopted the program under this section may discontinue it through the same procedure by which the program was adopted; however, any taxes deferred under the program continue to be deferred under the conditions of the program on the date it was ended. If an event requiring the the payment of deferred tax and interest occurs, and the ownership of the property is transferred to another member of the same property, the transferee may apply for continuation of the deferral of taxes only if that person is at least 70 years of age with an income not exceeding 300% of the federal poverty level.

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

[X] The ordinance requires a taxpayer claiming the exemption to annually submit a sworn statement of household income, on a form prescribed by the Department of Revenue, to the property appraiser not later than 1 March. The income limitation shall be adjusted annually on 1 January by the percentage change in the average cost-of-living index. A homestead damaged by misfortune or calamity that is uninhabitable on 1 January may qualify for the exemption if (a) the homeowner is otherwise qualified for a homestead exemption and (b) the homeowner intends to rebuild or repair the property within 3 years. Failure to rebuild or repair within 3 years constitutes an abandonment of the property as a homestead.

[X] Applications for the statewide program must be turned in by October 1st. In any municipality that has an additional local exemption, the applicant must file an application with the county assessor before the date of the assessment

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

[X] In a city with a population of one million or more , New York City incomes cannot exceed $50,000, in accordance with 2017 NY Law Ch. 131 § 1. Non-taxable gain as a result of an annuity exchange for an annuity contract shall be excluded from the combined income, as determined in the section 1035 of the Internal Revenue Code. This exemption applies to two contiguous units that have been combined into one.

[X] The form for tax year 2018 for filing in 2019 is not available at this time. The eligibility and benefit levels for the 2018 tax year, however, have been updated. Maximum benefit and income levels are adjusted each year by the percentage increase in the Consumer Price Index (CPI) from 1999. Wealth limits are adjusted annually by the percentage change in the average assessed value of homes in the state since 2004. Real estate taxes include taxes levied on the taxpayer’s residence including any water and sewer debt charges. In communities not assessing water and sewer charges, 50% of water and sewer charges paid by the taxpayer is added to the amount of real estate taxes paid. Rent constituting real estate tax payments is calculated as 25% of total rent paid. The Circuit Breaker Credit does not prohibit the applicant from taking another exemption, deferral or abatement on their property taxes, however, any amount received from such an exemption or abatement, including the senior property tax work-off program, will be counted against the amount of taxes paid for purposes of determining eligibility and the amount of the credit.

[X] Teton County is the only county that has adopted this program. An alternative qualification is if the owner demonstrates that gross monthly household income is at or below 250% of the federal poverty level for a household of 4 as adjusted annually by the comparative cost-of-living index for the respective county as determined by the division of economic analysis, department of administration and information. The current annual income limit is $73,867.

[X] Applications are administered by the counties.

[X] Income is defined in the Homestead or Property Tax Refund for Homeowners publication from the Kansas Department of Revenue (2017). It clearly defines what sources of income to include as income and what is not included as total household income. This definition is provided on page 2 of that publication. The taxpayer can select either this tax credit or the credit provided for Homestead Property, but not both.

[X] Applicants who apply for assessment freezes are still eligible for property and sales tax rebates if they qualify for that benefit.

[X] A qualifying veteran, or his or her surviving spouse, minor child, or parent is only eligible to receive one of the exemptions of this program.