Residential Property Tax Relief Programs

[X] The property shall be immediately revalued at fair market value by the assessor and placed on the assessment rolls in the year it was sold. Any owner entitled to the special assessment who is unable to occupy the homestead due to damage or destruction caused by a disaster or emergency declared by the governor shall be entitled to keep the special assessment level prior to its damage or destruction on the repaired or rebuilt homestead provided the repaired or rebuilt homestead is reoccupied by the owner within 5 years following the disaster. If the property owner receives a homestead exemption on another homestead during the same 5 year period, the damaged or destroyed property shall not be entitled to keep the special assessment level, and the land and buildings shall be assessed in that year at the percentage of fair market value. In addition, the owner must also maintain the homestead exemption to qualify for the special assessment level. Under certain conditions extensions of up to 2 additional years to the "return and reoccupy" provision may be granted and up to 3 one-year extension, after that.

[X] The applicant must maintain fire and extended casualty insurance coverage on the home with the Wisconsin Housing and Economic Development Authority named as a lien holder. Any previous loans under this program and loans under the housing rehabilitation loan program, also administered by WHEDA, are excluded from this limitation. Qualified applicants may participate even if they receive homestead credit. For more information, contact the Wisconsin Housing and Economic Development Authority.

[X] The deferral becomes payable when the resident dies or the residence is sold. Application is due 1 March of each year unless otherwise specified by the local government authorizing the program.

[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] "Assessed value" means twenty percent (20%) of the appraised value of the real property. The statute was amended in 2009 to assure that the assessment freeze set out in Amendment 79 is applied to the lower assessed value.

[X] Applicants must be residents of the state

[X] Household income is broadly defined to reflect most cash resources available to claimants, and it includes all income that is taxable for Wisconsin income tax purposes plus nontaxable income sources such as Social Security, supplemental security income and pensions. Appendix III in Source Publication provides a complete listing of the income sources included in the definition of household income under this program. The applicant must maintain fire and extended casualty insurance coverage on the home with the Wisconsin Housing and Economic Development Authority named as a lien holder. Any previous loans under this program and loans under the housing rehabilitation loan program, also administered by WHEDA, are excluded from this limitation.

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

[X] Program has only been approved in Rapid City No person who receives a property tax refund or a retail sales and service tax refund or a real property tax assessment freeze may be denied a property tax reduction under this chapter because of such refund or freeze.

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

[X] Municipalities may provide a tax freeze for elderly homeowners. This is a local option to replace the previous Tax Freeze for Disabled and Elderly which has not allowed new participants since 1979. At time of sale or transfer of property, taxes are reset to level payable without the benefit. Forms are prepared by the county assessors. Evidence of income must be provided to the county assessor. Medicaid payments are not counted as income.

[X] Rev. Ord. of the City and County of Honolulu § 8-10.4(e), shall be repealed effective from 30 June 2039.

[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] Persons who are also eligible for the Local Option Disabled Exemption may choose the greater of the two, but may not take both exemptions. Income is calculated as the all receipts less life insurance paid for the death of an insured, business costs, and proceeds from the sale of assets. Must file for the benefit every year and must be eligible for the benefit as of April 1st of the filing year.

[X] With limited exceptions, recipients of this benefit are not eligible for any other benefits specified under Chapter 59 §5. In calculating gross receipts, business expenses and losses may be deducted. There is also a deduction for income received from federal, state, and local government annuities, pensions, and retirement plans. In calculating the value of a whole estate, an applicant may elect to include the value of property occupied as a domicile in which case the maximum eligibility threshold is $40,000 for an individual or $45,000 for a married couple. The benefit will be prorated if the applicant owns the residence with someone other than their spouse by the percentage of the applicant's ownership interest in the property.

[X] This program works in conjunction with the Property Tax Exemption Program for Senior Citizens and Disabled Persons. You should also enroll in the Exemption Program administered by your county assessor. This will provide you the maximum amount of assistance. Apply for assistance 30 days before taxes are due. Mobile home may qualify even if the applicant does not own the land. However, this program does not apply if ownership is through a life estate, lease for life, revocable trust, or shared ownership in a cooperative housing unit.

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

[X] The STAR program is converted from an exemption benefit program to an income tax credit program. The exemption program is closed to new applicants. All new applicants receive an income tax credit of the same value rather than a reduction on their school tax bill. For the Basic STAR, in counties where the median home value is higher than the statewide median home value, the exemption or credit is increased proportionally so that homeowners in these areas will realize equivalent tax relief. Residents of NYC while not eligible for STAR relief, a flat rate benefit, unrelated to property tax is available.

[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] Income includes, but is not limited to, alimony, support money, cash public assistance and relief, pension or annuity benefits, federal social security benefits, veterans' benefits, nontaxable interest, workers' compensation, and unemployment compensation benefits, with some exceptions identified in statute. Some municipalities refund a portion of the municipal property tax levy to the senior citizen or disabled citizens. The property tax assistance grant shall in no case exceed the amount of the general property taxes paid.

[X] For application year 2017, the state budget FY 2019 reduced the income level. Only applicants whose 2017 income did not exceed $70,000 (the original limit was $87,268) were eligible as long as they met all the other requirements. Applicants with income under the original limit should always file in order to establish eligibility for future years. Income eligibility limits shall increase annually by the maximum Social Security benefit cost of living increase. The director shall adopt new income limits annually by notice or regulation. Total income includes Social Security benefit and other retirement income.

[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] 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] Disabled means a person who has been determined to be blind or permanently disabled with medical improvement not expected or who is determined to have a permanent total disability pursuant to the Workers' Compensation Act. The limitation of value does not apply to a change in valuation resulting from any physical improvements made to the property during the year immediately prior to the tax year or a change in the permitted use or zoning of the property during the year immediately prior to the tax year; or a residential property in the 1st tax year that is valued for property taxation purposes.

[X] The term disabled person for purposes of this benefit is someone who is unable to engage in any substantial gainful activity by reason of a medically determined physical or mental impairment which is expected to last for a continuous period of 12 months or longer. Income includes gross amount of income from every type received by all persons occupying the residence whether taxable or not taxable.

[X] For the purposes of this exemption, household income includes retirement, survivor, or disability benefits under the Social Security Act above the maximum limit. For 2017 the Social Security maximum benefit is $64,488. It also includes any other public or private retirement, disability, or pension system. According to Ga. Const. Art. VII, § II, Paragraph II (2), homestead exemptions levied by local taxing jurisdictions may be granted by local law conditioned upon approval by a majority of the qualified electors residing within the limits of the local taxing jurisdiction voting in a referendum thereon.

[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] 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] The property may not be sold or transferred unless the taxes have been paid with interest. When the property owner dies, 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. At the time of the owner's death or the sale or transfer of the property, the interest rate on the balance of taxes due increases to 16%.

[X] Property owners who participate in the work-off program are also eligible for other exemptions, deferrals, and abatements laid out under chapter 59 §5.

[X] Income is defined as Missouri adjusted income and increased to reflect the following: social security and railroad retirement; veteran payments and benefits unless the claimant or spouse is a 100% disabled as a result of military service; all other public and private pensions and annuities; public relief, public assistance, and unemployment benefits received; SSI, TANF and/or child support payments received; non-business losses; wages, dividends, and interest; and rental income. Homeowner applicants may reduce income by $2,000, and by an additional $4,000 for the applicant's spouse residing at the same address. “Disabled” is defined as the inability to engage in any substantial gainful activity by reason of any physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of at least one year. A claimant is not required to be employed prior to such disability to qualify.

[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] 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] 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] All counties, except Fresno, allow for intra county transfer of savings (Proposition 60). Under Propositions 90 and 110 only Alameda, Los Angeles, Orange, Riverside, San Bernardino, San Diego, San Mateo, Santa Clara, Tuolumne and Ventura allow transfers from other counties. On 12 December 2017 El Dorado approved an ordinance to rescind its ordinance. After 7 November 2018 such transfers will not be permitted in El Dorado county. The application, form BOE-60-AH, is administered by the counties.

[X] Gross household income is total household income plus all non-cash business expenses such as depreciation, amortization, depletion, and net operating losses. Total household income includes social security; interest/dividends; pensions/annuities; Supplemental Security Income (SSI); State Supplemental Program (SSP); Aid to the Totally Disabled (ATD); rental income/loss; gain/loss from sale of assets; wages, alimony, life insurance, unemployment insurance, worker's compensation for temporary disability, and public assistance and relief. In addition, participants may deduct the following amounts from their total household income: IRA contributions deduction, student loan interest deduction, medical Savings Account (MSA) deduction, moving expenses, and alimony paid from the total household income.

[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.

[X] Annual application must be submitted. They can be filed between 1 October 2018 and 10 February 2019. Limited funds are available and approval is on a first-come, first served basis. The funds are available through appropriation. Generally the forms become available in September of each year and the applications may be submitted between 1 October of that year and 10 February in the subsequent year. The interest rate on the postponed taxes is 7% per year and the postponed taxes create a lien on the property. Payment for postponed taxes may be made any time for either a portion or the full amount deferred. However, they must be repaid when the owner moves or sells the property. In addition the taxes are due if future taxes become delinquent or the owner refinances or obtains a reverse mortgage. Household income is the total income received by all persons (except minors, full-time students, and renters) who resided in the home during the year for which deferral is requested. Income is the Adjusted Gross Income on the applicant's federal tax form. Income also includes: •California State Lottery winnings in excess of $600; 100% of lottery winnings from other states • Veterans Administration benefits • Military compensation • Life insurance proceeds to the extent that they exceed the expenses incurred for the last illness and funeral of the deceased spouse or registered domestic partner of the claimant • Gifts and inheritances in excess of $300, except between members of the household • Alimony received • Amounts received from an estate or a trust • Unemployment insurance benefits • Workers’ compensation payments for temporary disability • Amounts contributed by or on behalf of the claimant to a tax-sheltered retirement or deferred compensation plan • Amounts received from an employer or any government body for loss of wages due to sickness or accident (sick leave payments) • Nontaxable gain from the sale of a residence • Scholarship and fellowship grants • The amount of the alternative minimum taxable income in excess of your regular taxable income, if you were required to pay the alternative maximum tax on your 2016 California income tax return Items not deductible from income: -Mortgage payments -Interest paid on loans -Utilities -Medical bills -Health premiums -Itemized deductions on form 1040

[X] For the tax years 2017 and 2018, this property tax credit shall be allowed only for a Connecticut resident who is 65 years of age or older before the close of the applicable taxable year, or who claims one or more dependents for the federal income tax for the applicable taxable year. "Income" is income from all sources including but not limited to wages, pensions and disability benefits. Social security benefit adjustments, military retirement benefits, sale of local and state bonds among others are not counted as income.

[X] Effective 8 June 2018, for taxes levied in calendar years prior to 2022, a combined disposable income is equal to $45,000. For taxes levied in calendar year 2022 or thereafter, a combined disposable income is equal to the greater of the “income threshold” for the previous year, or 75 percent of the county median household income, which is adjusted every five years beginning January 1, 2021. This is in accordance with 2017 Wash. Sess. Laws SB 6251. The claimant must have fire and casualty insurance. The deferral becomes a lien on the house and is due when the property is sold, the owner passes away, or they are no longer fulfill eligibility requirements. The interest rate on the deferral is 5%.

[X] Effective 01 January 2018, Eligible seniors and disabled applicants will now receive an assessment freeze in addition to the homestead exemption. The freeze offers an additional exemption in the full amount that the most current assessed value is greater than the assessed value on 1 January 2018 or January 1 of the year in which the senior first became eligible for the benefit. Recipients of this benefit are also exempted from the forest acreage tax. Property owned jointly by a husband and wife and property owned in fee simple by either spouse is eligible for this exemption in full, as long as either spouse fulfills the age or disability requirement. For all other jointly owned property, the amount of the exemption is determined on the basis of each owner's qualifications and pro rata share of the property.

[X] Effective 1 January 2019 the following changes to the program take effect: (1) annual adjustments to income eligibility requirements will be calculated by using the change in the consumer price index. (2) Initial application for the benefit and certification of continuing eligibility require the same application procedures. (3) If the applicant moves within the state, he/she must file to transfer the homestead exemption by 15 August of the year the benefit is sought, or within 30 days of receiving a rejection for the benefit on the original property. Household income means the total federal adjusted gross income (AGI) and Nebraska adjustments including railroad or retirement benefits which are excluded in the computation of the AGI. Applications are to be filed after February 1 and by July 1, 2019.

[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.