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
Indiana 2018 Over 65 Credit - Circuit Breaker Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1501 IN110_RR18
New Jersey 2018 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1502 NJ103_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 1503 SD101_RR18
Oklahoma 2018 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1504 OK101_RR18
Tennessee 2018 Local Option Property Tax Freeze Act Assessment Freeze, Other Age, Homeowner, Income Ceiling, Principal Residence 1505 TN104_RR18
Connecticut 2018 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1506 CT112_RR18
West Virginia 2018 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 1507 WV102_RR18
Maine 2018 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 1508 ME106_RR18
Oklahoma 2018 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1509 OK105_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 1510 MI106_RR18
Utah 2018 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 1511 UT102_RR18
Wyoming 2018 Tax Rebate to Elderly and Disabled Program (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 1512 WY101_RR18
Maryland 2018 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Income Ceiling, Principal Residence 1513 MD112_RR18
New Hampshire 2018 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 1514 NH108_RR18
Arizona 2018 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1515 AZ104_RR18
New Mexico 2018 Property Tax Rebate for Elderly with Local Option (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1516 NM105_RR18
Georgia 2018 Homestead Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 1517 GA101_RR18
Idaho 2018 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1518 ID102_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 1519 OR101_RR18
Massachusetts 2018 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1520 MA105_RR18
Pennsylvania 2018 Rebate and Circuit Breaker for Seniors or Disabled Persons Circuit Breaker (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1521 PA102_RR18
New York 2018 Property Tax Relief Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1522 NY114_RR18
North Dakota 2018 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1523 ND101_RR18
District of Columbia 2018 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1524 DC105_RR18
Utah 2018 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1525 UT105_RR18
California 2018 Homeowner and Renter Assistance (HRA) (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1526 CA101_RR18
Indiana 2018 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 1527 IN104_RR18
Arizona 2018 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1528 AZ103_RR18
Arizona 2018 Elderly Assistance Fund - Primary School District Tax Reduction Credit Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1529 AZ102_RR18
Connecticut 2018 Income Tax Credit for Property Taxes Paid (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1530 CT107_RR18
Alabama 2018 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 1531 AL402_RR18
District of Columbia 2018 Regular Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1532 DC108_RR18
New Jersey 2018 Homestead Benefit Program for Senior Citizens and Disabled Persons (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1533 NJ107_RR18
Washington 2018 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1534 WA104_RR18
Texas 2018 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1535 TX101_RR18
Colorado 2018 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 1536 CO104_RR18
Colorado 2018 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner, Principal Residence, Other Criteria 1537 CO101_RR18
Maine 2018 Deferred Collection of Homestead Property Taxes (Program Phasing Out) Deferral Age, Homeowner, Income Ceiling, Principal Residence 1538 ME108_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 1539 FL109_RR18
Nebraska 2018 Homestead Exemption for Senior Citizens (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1540 NE101_RR18
Washington 2018 Property Tax Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 1541 WA102_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 1542 KS102_RR18
Massachusetts 2018 Tax Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 1543 MA112_RR18
New York 2018 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1544 NY104_RR18
Georgia 2018 Floating, Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1545 GA106_RR18
Montana 2018 Elderly Homeowner/Renter Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter 1546 MT104_RR18
Rhode Island 2018 Property Tax Relief for Elderly and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1547 RI101_RR18
South Carolina 2018 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1548 SC103_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 1549 MA101_RR18
New Hampshire 2018 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1550 NH103_RR18
Arizona 2018 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1551 AZ107_RR18
Missouri 2018 Property Tax Credit Claim (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Veteran, Surviving Spouse, Other Criteria 1552 MO103_RR18
North Carolina 2018 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1553 NC101_RR18
Georgia 2018 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 1554 GA103_RR18
Illinois 2018 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 1555 IL102_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 1556 MA107_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 1557 WA101_RR18
Maryland 2018 State Renters' Tax Credit with Local Option (Circuit Breaker) Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 1558 MD103_RR18
Georgia 2018 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 1559 GA110_RR18
Idaho 2018 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1560 ID103_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 1561 IN107_RR18
Mississippi 2018 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 1562 MS103_RR18
Maryland 2018 Local Option Property Tax Credit for Long-term Elderly Residents and Veterans Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 1563 MD116_RR18
Virginia 2018 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner 1564 VA101_RR18
Connecticut 2018 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1565 CT108_RR18
District of Columbia 2018 Elderly Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 1566 DC109_RR18
Kentucky 2018 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 1567 KY101_RR18
New Mexico 2018 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1568 NM101_RR18
District of Columbia 2018 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1569 DC106_RR18
Texas 2018 Senior School Tax Freeze with Local Option for Other Local Taxes Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1570 TX102_RR18
Maine 2018 Property Tax Fairness Credit Circuit Breaker (Previously Maine Residents Property Tax and Rent Refund Program: General and Senior Refund Programs) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 1571 ME110_RR18
Rhode Island 2018 Local Option Tax Rate and Valuation Freeze with Eligibility Requirements Assessment Freeze Age, Disability, Income Ceiling 1572 RI102_RR18
Maine 2018 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 1573 ME109_RR18
Connecticut 2018 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1574 CT102_RR18
Colorado 2018 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1575 CO103_RR18
Michigan 2018 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 1576 MI105_RR18
Florida 2018 Local Option Homestead Exemption for Limited-Income Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1577 FL107_RR18
Georgia 2018 School Property Tax Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 1578 GA108_RR18
Connecticut 2018 Exemption for the Disabled with Local Option Exemption Age, Disability, Homeowner, Income Ceiling 1579 CT101_RR18
South Dakota 2018 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1580 SD103_RR18
Massachusetts 2018 Tax Deferral and Recovery for Poverty or Financial Hardship (Clause 18A) Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1581 MA102_RR18
Arkansas 2018 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 1582 AR103_RR18
New York 2018 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1583 NY102_RR18
Ohio 2018 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1584 OH101_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 1585 MA108_RR18
Illinois 2018 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1586 IL105_RR18
Wyoming 2018 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1587 WY104_RR18
Washington 2018 Property Tax Exemption for Widow or Widowers of Veterans (Circuit Breaker) Circuit Breaker Age, Income Ceiling, Principal Residence, Surviving Spouse 1588 WA103_RR18
Alabama 2018 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner, Other Criteria 1589 AL103_RR18
Iowa 2018 Elderly and Disabled Homeowner and Renters Property Tax Credit (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1590 IA101_RR18
Kansas 2018 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 1591 KS103_RR18
California 2018 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 1592 CA106_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 1593 SD105_RR18
Tennessee 2018 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1594 TN103_RR18
Maryland 2018 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Homeowner, Renter 1595 MD111_RR18
Connecticut 2018 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1596 CT111_RR18
West Virginia 2018 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Principal Residence, Other Criteria 1597 WV101_RR18
West Virginia 2018 Tax Relief for Elderly Homeowners and Renters (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1598 WV103_RR18
Maine 2018 Veteran Exemption Including Surviving Spouses, Minor Children and Parents of Deceased Veterans Exemption Age, Disability, Veteran, Surviving Spouse 1599 ME103_RR18
Texas 2018 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 1600 TX103_RR18

Pages

# State Year Source
1501 New Jersey 2018 N.J. Rev. Stat. § 54:4-8.40 ~ N.J. Rev. Stat. § 54:4-8.41a (in effect for 2018)
N.J. Const., Art. VIII, Sec. 1, Para. 4
New Jersey Treasury Department, Application for Property Tax Deduction for Senior Citizens and Disabled Individuals, (2018)
[http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/ptd.pdf Accessed 09/05/2018]
View Archived Source

New Jersey Treasury Department, Guide for Property Tax Benefits, (2018)
[http://www.state.nj.us/treasury/taxation/pdf/lpt/ptbenefitsbrochure.pdf Accessed 09/05/2018]
View Archived Source
1502 Tennessee 2018 Tenn. Code Ann. § 67-5-705 (in effect for 2018)

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

State of Tennessee, Comptroller of the Treasury, Property Tax Freeze Income Limits by County - Tax Year 2018
[https://www.comptroller.tn.gov/pa/pdf/TaxFreezeIncomeLimits2018List.pdf accessed 09 October 2018]
View Archived Source
1503 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
[https://www.state.nj.us/treasury/taxation/pdf/ptr/ptr18-cp.pdf accessed 4/3/2019]
View Archived Source

New Jersey Department of the Treasury Senior Freeze Application and Information Packet, 2017 for filing in 2018
New Jersey Department of the Treasury Senior Freeze Application and Information Packet [https://www.state.nj.us/treasury/taxation/pdf/ptr/16-ptr1-cp.pdf Accessed 09/17/2018] View Archived Source

Senior Freeze (Property Tax Reimbursement) Income Limit History
[http://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed 05/30/2018]
View Archived Source
New Jersey Department of the Treasury Website for Senior Property Tax Reimbursement (Senior Freeze)
[http://www.state.nj.us/treasury/taxation/ptr/ Accessed 05/30/2018]
View Archived Source
1504 Texas 2018 Tex. Tax Code §33.06 (in effect for 2018)
Harris County Appraisal District,
Tax Deferral Affidavit, 2019,
[http://hcad.org/assets/uploads/pdf/forms/2019/33-06_Feb_2019_fillable.pdf accessed 03/15/2019]
View Archived Source
1505 Georgia 2018 Ga. Code Ann. § 48-5-47 (in effect for 2018)
Ga. Const. Art. VII, § 2
Georgia Department of Revenue, Application for Homestead Exemptions (General) [https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Form/LGS-Homestead_Application_for_Homestead_Exemption.pdf Accessed 09/11/2018] View Archived Source

Georgia Department of Human Services Senior Homeowner's Resource Guide (Page 25-28) [http://dhs.georgia.gov/sites/aging.georgia.gov/files/imported/DHR-DAS/DHR-DAS_Newsletter/GA%20Senior%20Homeowners%20Guide.pdf Accessed 09/11/2018] View Archived Source
Property Tax Guide for Georgia Citizens, Department of Revenue [https://dor.georgia.gov/property-tax-exemptions Accessed 09/11/2018]
View Archived Source
1506 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
Wisconsin Department of Revenue, Wisconsin Homestead Credit Situations and Solutions, (2019). [https://www.revenue.wi.gov/DOR%20Publications/pb127.pdf Accessed 01/24/2019] View Archived Source

Wisconsin Department of Revenue Wisconsin Income Tax 2018 Form 1 (2018 income for filing in 2019) Income Tax Form line 22 [https://www.revenue.wi.gov/TaxForms2017through2019/2018-Form1.pdf Accessed 11/27/2018] View Archived Source

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

Wisconsin Department of Revenue Wisconsin Income Tax 2018 Form 1 Instructions [ View Archived Source Accessed 11/27/2018] View Archived Source Wisconsin Department of Revenue Application (Long form) for Homestead Credit (FY 2017) [https://www.revenue.wi.gov/TaxForms2017through2019/2017-ScheduleH.pdf Accessed 05/07/2018] View Archived Source

Wisconsin Department of Revenue, Application (H-EZ form) for Homestead Credit (2018 taxable information for filing in 2019). [https://www.revenue.wi.gov/TaxForms2017through2019/2018-ScheduleH-EZf.pdf Accessed 01/24/2019] View Archived Source

Wisconsin Department of Revenue, Application (Schedule H) for Homestead Credit (2018 taxable information for filing in 2019). [https://www.revenue.wi.gov/TaxForms2017through2019/2018-ScheduleHf.pdf Accessed 01/24/2019] View Archived Source

Wisconsin Department of Revenue, Application (EZ form) for Homestead Credit (FY 2017) [https://www.revenue.wi.gov/TaxForms2017through2019/2017-ScheduleH-EZ.pdf Accessed 05/07/2018] View Archived Source

Wisconsin Department of Revenue Homestead Tax Credit Program Summary (FY 2017) [https://www.revenue.wi.gov/DORReports/2017hmsted.pdf Accessed 05/07/2018] View Archived Source
Wisconsin Department of Revenue Website: FAQ, Claiming a Homestead Credit [https://www.revenue.wi.gov/Pages/FAQS/ise-home.aspx Accessed 05/07/2018] View Archived Source
1507 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
1508 Alaska 2018 Alaska Stat. § 29.45.030(e); Alaska Stat. § 29.45.030(i)(in effect for 2018)
Alaska Taxable p. 39 (2019) Department of Commerce, Office of the State Assessor [https://www.commerce.alaska.gov/web/dcra/OfficeoftheStateAssessor/AlaskaTaxable-New.aspx Accessed on 04/02/2019]

View Archived Source
Property Tax Exemptions in Alaska (2017) Division of Community and Regional Affairs [https://www.commerce.alaska.gov/web/dcra/LocalGovernmentOnline/TaxationAssessment/PropertyTaxExemptionsinAlaska.aspx accessed 04/02/2019]

View Archived Source
1509 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]
1510 Maine 2018 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2018)
1511 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
[https://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 09/26/2018]
View Archived Source
1512 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

Oklahoma Tax Commission Claim Form for Credit or Rebate for Property Taxes of The Elderly and Totally Disabled 2018 (based on 2017 income) [https://www.ok.gov/tax/documents/538-H-17.pdf Accessed 04/23/2018] View Archived Source
1513 Wyoming 2018 Wyo. Stat. § 39-11-109 (c) (in effect for 2018)

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

View Archived Source

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

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

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Wyoming/2017/WY_Tax_Refund_for_Elderly_and_Disabled_Wyoming_Department_of_Health_2013.pdf]
1514 Maryland 2018 Md. Code, Tax-Property § 9-245 (in effect for 2018)
2018 Md. Laws ch. 709 § 1
1515 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]
View Archived Source
1516 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
1517 New Mexico 2018 N.M. Stat. § 7-2-18 (in effect for 2018)
New Mexico Taxation and Revenue, 2018 PIT-RC New Mexico Rebate and Credit Instructions n.d. [https://s3.amazonaws.com/realFile34821a95-73ca-43e7-b06d-fad20f5183fd/c70a8cab-8c4f-427f-9091-7a3b9236b191?response-content-disposition=filename%3D%222018pit-rc-ins.pdf%22&response-content-type=application%2Fpdf&AWSAccessKeyId=AKIAJBI25DHBYGD7I7TA&Signature=0hr6VOQKnEo650nGgLytlnuRfPA%3D&Expires=1549476161 Accessed 02/06/2019] View Archived Source

New Mexico Taxation and Revenue 2018 PIT-RC Schedule [https://s3.amazonaws.com/realFile34821a95-73ca-43e7-b06d-fad20f5183fd/313bd81a-511f-43d4-a1f6-5cbf165022b3?response-content-disposition=filename%3D%222018pit-rc.pdf%22&response-content-type=application%2Fpdf&AWSAccessKeyId=AKIAJBI25DHBYGD7I7TA&Signature=0gP1CO6vBo6oOZ0aE4hQgR0xjRk%3D&Expires=1549477346 Accessed 02/06/2019]
View Archived Source

New Mexico Taxation and Revenue, 2018 PIT-RC New Mexico Rebate and Credit Schedule (2018 form based on 2017 income) [https://www.freetaxusa.com/FreeTaxUSA/formdownload?form=nm_pit_rc_inst.pdf Accessed 11/06/2018] View Archived Source

New Mexico Taxation and Revenue, 2019 PIT-RC New Mexico Rebate and Credit Schedule (2019 form based on 2018 income)

New Mexico Taxation and Revenue Department, Tax Information for New Mexico's Senior Citizens, (2017) [http://realfile.tax.newmexico.gov/Brochure1-Tax-Information-for-New-Mexicos-Senior-Citizens-6-2008.pdf accessed 11/06/2018] View Archived Source
1518 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
Michigan Department of Treasury, Taxpayer's Guide 2018
[https://www.legislature.mi.gov/Publications/TaxpayerGuide-2018.pdf Accessed 12/11/2018]
View Archived Source

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

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

Michigan Department of Treasury, General Information for Filing Homestead Property Tax Credit Claim, (2018)
[https://www.michigan.gov/documents/taxes/MI-1040CR_instructions_642358_7.pdf Accessed 04/03/2019]
View Archived Source

Michigan Department of Treasury, 2018 Michigan Homestead Property Tax Credit Claim MI-1040CR, (2018)
[https://www.michigan.gov/documents/taxes/MI-1040CR_642216_7.pdf Accessed 04/03/2019]
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Michigan Department of Treasury, 2017 Michigan Homestead Property Tax Credit Claim MI-1040CR, (2017)
[https://www.michigan.gov/documents/taxes/MI-1040CR_608966_7.pdf accessed 06/29/2018]
View Archived Source

Michigan Department of Treasury, 2018 Michigan Homestead Property Tax Credit Claim MI-1040CR-2, (2018)
[https://www.michigan.gov/documents/taxes/MI-1040CR-2_642237_7.pdf Accessed 04/03/2019]
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Michigan Department of Treasury, 2017 Michigan Homestead Property Tax Credit Claim MI-1040CR-2, (2017)
[https://www.michigan.gov/documents/taxes/MI-1040CR-2_608985_7.pdf accessed 06/29/2018] View Archived Source

Michigan Legislature, Michigan Taxpayer's Guide (2017, see page 10)
[http://www.legislature.mi.gov/publications/TaxpayerGuide-2017.pdf Accessed on 04/23/2018]
View Archived Source

Michigan Department of Treasury, Homestead Property tax Credit Information (2017)

[https://www.michigan.gov/taxes/0,4676,7-238-43535_43538-155081--,00.html accessed 6/29/2018]
1519 Idaho 2018 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2018)
2019 Property Tax Deferral Application (based on 2018 income)
[https://tax.idaho.gov/pubs/EBR00067_09-10-2018.pdf Accessed 2/7/19]
View Archived Source

2018 Property Tax Deferral Application (based on 2017 income)
[https://tax.idaho.gov/forms/EFO00023_01-01-2018.pdf accessed 06/26/2018]
View Archived Source

2018 Idaho State Tax Commission Property Tax Deferral (based on 2017 income) Program Brochure [https://tax.idaho.gov/pubs/EBR00067_10-25-2017.pdf Accessed 09/24/2018] View Archived Source

2018 Idaho State Tax Commission Property Tax Deferral Website [https://tax.idaho.gov/i-1053.cfm Accessed 09/24/2018] View Archived Source
1520 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
1521 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
1522 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
1523 New Hampshire 2018 N.H. Rev. Stat. § 72:33; N.H. Rev. Stat. § 72:38-a (in effect for 2018)
Elderly and Disabled Tax Deferral Application
[http://www.townofdalton.com/files/Download/PA-30.pdf accessed 02/12/2018]
View Archived Source
1524 Arizona 2018 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2018)
1525 Arizona 2018 Arz. Const. Art. IX § 18 (7)
Maricopa County Assessor 2018 Senior Valuation Protection Information and Application
[https://mcassessor.maricopa.gov/static/docs/Senior-Valuation-Protection-Form.pdf Accessed 09/05/2018]
View Archived Source

Senior Property Valuation Protection Option
[https://azdor.gov/forms/property-forms/senior-property-valuation-protection-option accessed 04/05/2019]
View Archived Source
1526 Colorado 2018 Colo. Rev. Stat. § 39-3.7-101~102 (in effect for 2018)
1527 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]
View Archived Source

Missouri Form MO-PTC Property Tax Credit Claim [http://dor.mo.gov/forms/MO-PTC%20Instructions_2017.pdf accessed 10/17/2018]
View Archived Source
1528 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
1529 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
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp425b_fill_in.pdf Accessed 02/07/2019]
View Archived Source

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-E
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp425e_fill_in.pdf Accessed 02/07/2019]
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New York State Department of Taxation and Finance, Questions and Answers for Homeowners about the New STAR Credit Program, (2017)
[https://www.tax.ny.gov/pit/property/star/star-2016-tp-faqs.htm accessed 02/07/2019]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit Information, (2018)
[https://www.tax.ny.gov/pdf/star/rp-5310-fs.pdf accessed 02/07/2019]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit, (2017)
[https://www.tax.ny.gov/pit/property/star/default.htm accessed 02/07/2019]
View Archived Source

New York State Department of Taxation and Finance, STAR Eligibility Information
[https://www.tax.ny.gov/pit/property/star/eligibility.htm accessed 02/07/2019]
View Archived Source
1530 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
1531 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

Montana Department of Revenue, Form 2EC 920170 - Montana Elderly Homeowner / Renter Credit Application for filing in 2018, (2017)
[https://app.mt.gov/myrevenue/Endpoint/DownloadPdf?yearId=788 accessed 11/13/2018]
View Archived Source
1532 Maryland 2018 Md. Code, Tax-Property § 9-102 (in effect for 2018)
Maryland Department of Assessments and Taxation Renters' Tax Credit Form RTC-60 2018 [http://dat.maryland.gov/SDAT%20Forms/RTC-60.pdf ]
View Archived Source

Maryland State Department of Assessments and Taxation, Renters' Tax Credits [http://dat.maryland.gov/realproperty/Pages/Renters%27-Tax-Credits.aspx accessed 07/10/2018]
View Archived Source
1533 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
1534 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
1535 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
1536 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]
View Archived Source

Texas Comptroller, Residence Homestead Exemption FAQ, (2018)
[https://comptroller.texas.gov/taxes/property-tax/exemptions/residence-faq.php accessed 09 October 2018]
View Archived Source
1537 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
1538 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
1539 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]
View Archived Source

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
1540 Maine 2018 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2018)
1541 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)
Maricopa County Treasurer Annual Report FY2017-2018 [https://treasurer.maricopa.gov/PDFs/AnnualReports/Annual_Report_FY2018.pdf Accessed 02/26/2019]
View Archived Source
1542 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]
View Archived Source

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
1543 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
1544 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]
View Archived Source

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
1545 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
1546 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]
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1547 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

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
Property Tax Guide for Georgia Citizens, Department of Revenue [https://dor.georgia.gov/property-tax-exemptions Accessed 09/20/2018] View Archived Source
1548 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
1549 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
1550 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, (2018)
[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, (2018)
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 07/16/2018]
View Archived Source

Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions, (2017)
[http://floridarevenue.com/property/Documents/dr501.pdf accessed 07/16/2018]
View Archived Source
1551 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
1552 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]
1553 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)
[https://www.ncdor.gov/documents/av-9-2019-application-property-tax-relief Accessed 11/07/2018]
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
Application for Property Tax Relief
Property Tax Forms, North Carolina Department of Revenue, (2018) [https://www.ncdor.gov/taxes-forms/property-tax/property-tax-forms#exemption-and-exclusion-forms accessed 06/26/2018]
View Archived Source
1554 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]

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 07/30/2018]

[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
1555 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
1556 Massachusetts 2018 Mass. Gen. Laws ch. 59, § 5K; Mass Gen. Laws ch. 59 § 5N (in effect for 2018)
1557 Alabama 2018 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (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
1558 New Hampshire 2018 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2018)
1559 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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[https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/FP-100%20HOMESTEAD%20RECONFIRMATION_FILL-IN%2001112018_0.pdf accessed 11/14/2018]
View Archived Source
1560 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]
1561 New York 2018 N.Y. R.P.T. Law § 467 (in effect for 2018)
New York Department of Taxation and Finance - Office of Real Property Tax Services, Instructions for Form RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens, (2018)
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1562 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]
1563 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)
Property FAQ, Mississippi Tax Commission [https://www.dor.ms.gov/Property/Documents/PropertyFAQ.pdf accessed 10/15/2018] View Archived Source
1564 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]
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Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 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]
1565 Wyoming 2018 Wyo. Stat. § 39-13-107 (b)(iii) (in effect for 2018)
Wyoming Department of Revenue Property Tax Division Current Property Tax Relief/Credit/Deferral Programs March 2017
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1566 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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1567 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
1568 Idaho 2018 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2018)
2019 Property Tax Reduction Income Brackets (2018) Idaho State Tax Commission [https://tax.idaho.gov/pubs/EPB00168_09-10-2018.pdf Accessed 09/24/2018] View Archived Source

2019 Idaho Tax Commission Property Tax Reduction (Circuit Breaker) Information Sheet (2018) [https://tax.idaho.gov/pubs/EBR00135_09-10-2018.pdf Accessed 09/24/2018] View Archived Source

2018 Property tax Reduction Income Brackets (2017) Idaho State Tax Commission [https://tax.idaho.gov/pubs/EPB00168_10-02-2017.pdf Accessed 03/05/2018]
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2018 Idaho Tax Commission Property Tax Reduction (Circuit Breaker) Information Sheet (Oct 2017) [https://tax.idaho.gov/pubs/EBR00135_10-24-2017.pdf Accessed 08/28/2018] View Archived Source

Idaho Tax Commission Application for Property Tax Reduction for 2018 [https://tax.idaho.gov/forms/EFO00002_01-01-2018.pdf Accessed 08/28/2018] View Archived Source
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1569 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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Department of Revenue - Jefferson County PVA Office, Application for Exemption Under the Homestead Amendment, (2017)
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[http://www.lrc.ky.gov/Statutes/statute.aspx?id=39641 accessed 07/09/2018]
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[https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/Pages/Homestead-Exemption.aspx Accessed on 07/09/2018]

View Archived Source
1570 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)
[https://www.bernco.gov/uploads/FileLinks/726145bdbada4423944d13be514b3339/Value_Freeze_Application_English_2018_1.pdf Accessed 11/06/2018]
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1571 Texas 2018 Tex. Tax Code §11.26, Tex. Tax Code §11.261 (in effect for 2018)
Tex. Cons. §1-b(h)
1572 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]
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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
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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

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1573 Rhode Island 2018 R.I. Gen. Laws § 44-3-15;
R.I. Gen. Laws § 44-3-15.1;
R.I. Gen. Laws § 44-3-16;
R.I. Gen. Laws § 44-3-16.2;
R.I. Gen. Laws § 44-3-31.1 (in effect for 2018)
Rhode Island Municipal Finance, State Exemptions Report (page 29)
[http://www.municipalfinance.ri.gov/documents/data/exemptions/exemptions_report.pdf Accessed 11/08/2018]
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Rhode Island Department of Revenue Veteran Senior and Other Tax Exemption Programs by Location (2017)
[http://www.municipalfinance.ri.gov/documents/data/exemptions/ExemptionsReport2017.pdf Accessed 11/08/2018]
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1574 Maryland 2018 Md. Code, Tax-Property §9-258
2018 Md. Laws ch. 309 (HB502)
1575 Maine 2018 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2018)
1576 Virginia 2018 Va. Code Ann. § 58.1-3210 (in effect for 2018)
Constitution of Virginia Article IX, §6 (b)
1577 Connecticut 2018 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2018)
2017 Conn. HB 1502 §206
Connecticut Office of Legislative Research, Research Report "Budget Bill Changes to the Elderly/Disabled Circuit Breaker Program" 2017-R-0268 November 3, 2017
[https://www.cga.ct.gov/2017/rpt/pdf/2017-R-0268.pdf Accessed 10/23/2018]
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Connecticut Office of Policy and Management Homeowners' Elderly/Disabled (Circuit Breaker) Tax Relief Application [http://www.ct.gov/opm/lib/opm/igp/grants/taxrel/owners_m-35h_application.pdf Accessed 06/01/2018]
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Question and Answer Booklet, Office of Policy and Management [http://www.ct.gov/opm/lib/opm/igp/patsullivan/owners_q&a_2018.pdf accessed 07/13/2018]
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Connecticut Office of Policy and Management Homeowners' - Elderly/Disabled (Circuit Breaker) Tax Relief Program [http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383136 Accessed 07/13/2018]

View Archived Source
1578 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]
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1579 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
1580 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
Property Tax Exemptions, Department of Revenue [https://dor.georgia.gov/property-tax-exemptions Accessed on 09/20/2018] View Archived Source
1581 South Dakota 2018 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2018)
South Dakota Department of Revenue Application Form 1294-V15PT 38C for Property Tax Homestead Exemption for the Elderly [https://dor.sd.gov/Taxes/Property_Taxes/PDFs/PT38C.pdf Accessed 02/08/2019] View Archived Source

South Dakota Department of Revenue Application Form 1294-V15 for Property Tax Deferral for the Elderly [https://www.state.sd.us/eforms/secure/eforms/E1294V15-ApplicationForPropertyTaxHomesteadExemption.pdf Accessed 10/11/2018] View Archived Source

South Dakota Department of Revenue (2014) 'Homestead Exemption' Tax Deferral Program Brochure [http://dor.sd.gov/Taxes/Property_Taxes/PDFs/PropTaxReduction2014_Homestead.pdf Accessed 10/11/2018] 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 10/11/2018] View Archived Source
1582 Maine 2018 Me. Rev. Stat. Ann. tit. 36, § 5219-KK (in effect for 2018)

ME. 2017 Laws Ch. 211 Sec. D-6 & D-7
Property Tax Fairness Credit Application (2018 tax year): Maine Revenue Services [https://www.maine.gov/revenue/forms/1040/2018/18_1040me_ptfc_stfc_d_rev_jan2019.pdf accessed 2/5/19]
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1583 Massachusetts 2018 Mass. Gen. Laws ch. 59, §5 18A (in effect for 2018)
Massachusetts Department of Revenue State Tax Form 99: Property Tax Deferral for Reasons of Financial Hardship, (2018) [http://www.mass.gov/dor/docs/dls/ptb/pdfs/financial-hardship.pdf Accessed 10/18/18]

View Archived Source

Massachusetts Department of Revenue State Tax Form 99-1: Property Tax Deferral and Recovery Agreement, (2018)

[http://www.mass.gov/dor/docs/dls/publ/forms/tax-deferral-recovery.pdf Accessed 10/18/18]

View Archived Source
1584 Connecticut 2018 Conn. Gen. Stat. § 12-129b ~ § 12-129d;
Conn. Gen. Stat. § 12-129p (in effect for 2018)
Form M-36, Office of Policy and Management
[http://www.ct.gov/opm/lib/opm/igp/grants/taxrel/m36(freezeclaimform07).pdf accessed 04/02/2019]
View Archived Source
Property Tax Relief for Seniors
[http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383144 accessed 04/02/2019]
View Archived Source
1585 Colorado 2018 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2018)
Colo. Const. Art. X, Section 3.5
Colorado Department of the Treasury, Senior and Veteran Property-Tax Programs, Property Tax Exemption Program for Seniors and Disabled Veterans
[https://treasury.colorado.gov/senior-and-veteran-property-tax-programs Accessed 10/07/2021]
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1586 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)
[https://www.tax.ohio.gov/portals/0/forms/real_property/dte_105a.pdf Accessed 11/02/2018]
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Ohio Department of Taxation Certification Form for Applicants Filing With Disability Status, (2018)
[https://www.tax.ohio.gov/portals/0/forms/real_property/dte_105a.pdf Accessed 11/02/2018]
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Ohio Department of Taxation, Addendum to the Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses, (2018)
[https://www.ashlandcounty.org/auditor/forms/dte_form_105h.pdf?r=20180711 accessed 11/02/2018]
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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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1587 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]

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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
1588 Illinois 2018 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2018)
1589 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
Louisiana House of Representatives - House Fiscal Division, Louisiana Property Tax Basics, (2017)
[http://house.louisiana.gov/housefiscal/DOCS_TAXREV/2014_Louisiana%20Property%20Tax%20Basics.pdf accessed 2/5/2019]
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Louisiana House of Representatives - House Fiscal Division, Louisiana Property Tax Basics FAQ's, (2017)
[http://house.louisiana.gov/housefiscal/DOCS_TAXREV/2104_Louisiana%20Property%20Tax%20Basics.pdf accessed 2/5/2019]
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1590 Florida 2018 Fla. Stat. § 197.252 (in effect for 2018)
Florida Property Tax Valuation and Income Limitation Rates
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 09/11/2017]
View Archived Source
1591 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
1592 Delaware 2018 Del. Code tit. 9, § 8131 ~ §8135;
Del. Code tit. 9, § 8141;
Del. Code tit. 9, § 8363;
Del. Code tit. 22 §1001-1005 (in effect for 2018)
2017 Del. Laws ch. 314
New Castle County Office of Finance-Assessment Application for Real Estate or Mobile Home Exemption
[https://www.newcastlede.gov/2076/Seniors Accessed 07/18/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Delaware/2022/de_local_options_seniors_new_castle_county_de_-_official_website.pdf
1593 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)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp460_fill_in.pdf accessed 07/18/2018]
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New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Application Listing, (2017)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/clergy.htm accessed 07/18/2018]
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New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Renewal Application Listing, (2017)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/renewapp.htm accessed 07/18/2018]
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New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration - Overview, (2017)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec460.htm accessed 07/18/2018]
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1594 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]
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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]
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1595 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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Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2017 taxable year for 2018 filing)
[https://www.ksrevenue.org/pdf/k-40hbook17.pdf Accessed on 07/09/2018]
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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]
1596 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]
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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
1597 Tennessee 2018 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2018)
1598 Florida 2018 Fla. Stat. § 196.082 (in effect for 2018)
Fla. Const. Art. VII § 6

Florida Department of Revenue, Application for Homestead Tax Discount, (2017)

[http://floridarevenue.com/property/Documents/dr501dv.pdf accessed 07/16/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_2017_Application_for_Homestead_Tax_Discount_Department_of_Revenue_Dec_2012.pdf]
1599 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]
1600 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
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