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
Delaware 2018 Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 1601 DE103_RR18
Tennessee 2018 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1602 TN103_RR18
Louisiana 2018 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1603 LA103_RR18
Maine 2018 Veteran Exemption Including Surviving Spouses, Minor Children and Parents of Deceased Veterans Exemption Age, Disability, Veteran, Surviving Spouse 1604 ME103_RR18
Florida 2018 Homestead Tax Deferral Deferral Age, Homeowner, Principal Residence 1605 FL105_RR18
Hawaii 2018 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 1606 HI107_RR18
Florida 2018 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse 1607 FL108_RR18
New York 2018 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse, Other Criteria 1608 NY112_RR18
Texas 2018 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 1609 TX103_RR18
Maryland 2018 Local Property Tax Deferral Options Deferral Age, Income Ceiling, Other Criteria 1610 MD102_R18
North Carolina 2018 Homestead Circuit Breaker Tax Deferment for Senior or Disabled Citizens Circuit Breaker, Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1611 NC103_RR18
Wisconsin 2018 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Other Criteria 1612 WI102_RR18
Mississippi 2018 Homestead Exemption for Seniors or the Disabled Assessment Freeze, Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1613 MS102_RR18
Washington 2018 Property Tax Exemption for Widow or Widowers of Veterans (Circuit Breaker) Circuit Breaker Age, Income Ceiling, Principal Residence, Surviving Spouse 1614 WA103_RR18
Hawaii 2018 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 1615 HI101_RR18
Massachusetts 2018 Credit or Exemption for Persons Aged 70 or Older with Local Option (Clause 41; 41B-D) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1616 MA104_RR18
South Dakota 2019 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1617 SD103_RR19
Illinois 2019 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 1618 IL102_RR19
North Carolina 2019 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1619 NC101_RR19
New Hampshire 2019 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1620 NH103_RR19
Alabama 2019 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 1621 AL402_RR19
Idaho 2019 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1622 ID103_RR19
Maine 2019 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 1623 ME106_RR19
Tennessee 2019 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1624 TN101_RR19
Maryland 2019 Local Property Tax Deferral Options Deferral Age, Income Ceiling, Other Criteria 1625 MD102_R19
District of Columbia 2019 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1626 DC105_RR19
Arizona 2019 Elderly Assistance Fund - Primary School District Tax Reduction Credit Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1627 AZ102_RR19
Maryland 2019 State Renters' Tax Credit with Local Option (Circuit Breaker) Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 1628 MD103_RR19
Florida 2019 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse 1629 FL108_RR19
South Carolina 2019 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1630 SC103_RR19
Connecticut 2019 Income Tax Credit for Property Taxes Paid (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1631 CT107_RR19
Wisconsin 2019 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Other Criteria 1632 WI102_RR19
Georgia 2019 Floating, Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1633 GA106_RR19
Colorado 2019 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 1634 CO104_RR19
Washington 2019 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 1635 WA101_RR19
Massachusetts 2019 Tax Deferral and Recovery for Poverty or Financial Hardship (Clause 18A) Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1636 MA102_RR19
California 2019 Property Tax Postponement Program for Senior, Blind, and Disabled Citizens with Local Option Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1637 CA102_RR19
Illinois 2019 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1638 IL105_RR19
Kentucky 2019 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 1639 KY101_RR19
Connecticut 2019 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1640 CT108_RR19
Wyoming 2019 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1641 WY104_RR19
New York 2019 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse, Other Criteria 1642 NY112_RR19
Oklahoma 2019 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1643 OK105_RR19
Mississippi 2019 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 1644 MS103_RR19
Indiana 2019 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 1645 IN107_RR19
Connecticut 2019 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1646 CT112_RR19
Kansas 2019 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 1647 KS103_RR19
South Dakota 2019 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Other Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1648 SD104_RR19
Tennessee 2019 Local Option Property Tax Freeze Act Assessment Freeze, Other Age, Homeowner, Income Ceiling, Principal Residence 1649 TN104_RR19
West Virginia 2019 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 1650 WV102_RR19
Massachusetts 2019 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1651 MA105_RR19
New Hampshire 2019 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 1652 NH108_RR19
Alaska 2019 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1653 AK103_RR19
Maine 2019 Deferred Collection of Homestead Property Taxes (Program Phasing Out) Deferral Age, Homeowner, Income Ceiling, Principal Residence 1654 ME108_RR19
New Mexico 2019 Property Tax Rebate for Elderly with Local Option (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1655 NM105_RR19
Tennessee 2019 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1656 TN103_RR19
Washington 2019 Property Tax Exemption for Widow or Widowers of Veterans (Circuit Breaker) Circuit Breaker Age, Income Ceiling, Principal Residence, Surviving Spouse 1657 WA103_RR19
Connecticut 2019 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1658 CT102_RR19
District of Columbia 2019 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1659 DC106_RR19
Arizona 2019 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1660 AZ104_RR19
Idaho 2019 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1661 ID102_RR19
Maryland 2019 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Homeowner, Renter 1662 MD111_RR19
Virginia 2019 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner 1663 VA101_RR19
Utah 2019 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1664 UT105_RR19
Rhode Island 2019 Property Tax Relief for Elderly and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1665 RI101_RR19
Ohio 2019 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1666 OH101_RR19
Georgia 2019 School Property Tax Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 1667 GA108_RR19
Colorado 2019 Property Tax and Rent Rebate (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Surviving Spouse, Other Criteria 1668 CO102_RR19
Washington 2019 Property Tax Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 1669 WA102_RR19
Michigan 2019 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 1670 MI105_RR19
Illinois 2019 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 1671 IL106_RR19
New York 2019 Property Tax Relief Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1672 NY114_RR19
Colorado 2019 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1673 CO103_RR19
Pennsylvania 2019 Rebate and Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1674 PA102_RR19
North Dakota 2019 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1675 ND101_RR19
Mississippi 2019 Homestead Exemption for Seniors or the Disabled Assessment Freeze, Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1676 MS102_RR19
West Virginia 2019 Tax Relief for Elderly Homeowners and Renters (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1677 WV103_RR19
North Carolina 2019 Homestead Circuit Breaker Tax Deferment for Senior or Disabled Citizens Circuit Breaker, Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1678 NC103_RR19
Missouri 2019 Property Tax Credit Claim (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 1679 MO103_RR19
Connecticut 2019 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1680 CT111_RR19
Louisiana 2019 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1681 LA103_RR19
Kansas 2019 Homestead Property Tax Refund (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Veteran, Surviving Spouse, Other Criteria 1682 KS102_RR19
Texas 2019 Deferral for Elderly, Disabled Person, or Disabled Veteran Deferral, Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1683 TX106_RR19
Massachusetts 2019 Credit or Exemption for Persons Aged 70 or Older with Local Option (Clause 41; 41B-D) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1684 MA104_RR19
Nebraska 2019 Homestead Exemption for Senior Citizens (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1685 NE101_RR19
New Jersey 2019 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1686 NJ103_RR19
Delaware 2019 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1687 DE101_RR19
Arizona 2019 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1688 AZ103_RR19
Massachusetts 2019 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 1689 MA108_RR19
Maine 2019 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 1690 ME109_RR19
New Mexico 2019 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1691 NM101_RR19
South Dakota 2019 Sales and Property Tax Refund for Senior and Disabled Citizens (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1692 SD101_RR19
Wisconsin 2019 Homestead Credit (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 1693 WI101_RR19
Georgia 2019 Homestead Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 1694 GA101_RR19
Arkansas 2019 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 1695 AR103_RR19
Washington 2019 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1696 WA104_RR19
Maryland 2019 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Income Ceiling, Principal Residence 1697 MD112_RR19
Indiana 2019 Over 65 Credit - Circuit Breaker Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1698 IN110_RR19
South Dakota 2019 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse 1699 SD105_RR19
Rhode Island 2019 Local Option Tax Rate and Valuation Freeze with Eligibility Requirements Assessment Freeze Age, Disability, Income Ceiling 1700 RI102_RR19

Pages

# State Year Source
1601 Massachusetts 2018 Mass. Gen. Laws ch. 59, § 5-41; Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2018)
Massachusetts Department of Revenue, Taxpayers Guide to Property Tax Exemptions for Seniors, (2018) [https://www.mass.gov/files/documents/2018/01/02/dor-proptax-guide-seniors.pdf Accessed 10/23/2018] View Archived Source

Massachusetts Department of Revenue, Application for Senior Exemption Under Clauses 41 and 41B through D, (2018) [https://www.mass.gov/files/documents/2018/01/02/dor-proptax-form-96-1-seniors.pdf Accessed 10/23/2018] View Archived Source
1602 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
1603 Delaware 2018 Del. Code tit. 14, § 1917 (c) (in effect for 2018)
2017 Del. Laws ch. 71 § 1
Application for Senior School Property Tax Credit [https://finance.delaware.gov/publications/proptax/ssptc_app.pdf accessed 10/22/17] View Archived Source
1604 Tennessee 2018 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2018)

2017 Tenn. Pub Act ch 181 § 31, 32

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

Elderly or Disabled Homeowner Property Tax Relief Program (2017), Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/TaxReliefBrochure2017.pdf Accessed on 10/23/2017]

View Archived Source
1605 Illinois 2018 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2018)
1606 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]
View Archived Source

Louisiana House of Representatives - House Fiscal Division, Louisiana Property Tax Basics FAQ's, (2017)
[http://house.louisiana.gov/housefiscal/DOCS_TAXREV/2104_Louisiana%20Property%20Tax%20Basics.pdf accessed 2/5/2019]
View Archived Source
1607 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
1608 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
1609 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]
View Archived Source

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]
View Archived Source

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]
View Archived Source
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]
View Archived Source
1610 Tennessee 2018 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2018)
1611 North Carolina 2018 N.C. Gen. Stat. § 105‑277.1B (in effect for 2018)
Application for Property Tax Relief Property Tax Forms, North Carolina Department of Revenue, (2019)
[https://www.ncdor.gov/documents/av-9-2019-application-property-tax-relief Accessed 02/07/2019]
View Archived Source

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

2018 Application for Property Tax Relief - Elderly or Disabled Exclusion, North Carolina Department of Revenue (2018) [https://files.nc.gov/ncdor/documents/files/av-9_2018.pdf Accessed on 10/31/2018]
View Archived Source
1612 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]
View Archived Source

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]
View Archived Source

Homestead Refund and Safe Senior Information, Kansas Department of Revenue, (2017)
[https://www.ksrevenue.org/perstaxtypeshs.html accessed 07/09/2018]
View Archived Source


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]
1613 California 2018 Cal. Revenue and Taxation Code § 69.5 (in effect for 2018)
Cal. Const. Art. XIIIA § 2 (a)
California Board of Equalization, Transfer of Base Year Value for Persons Age 55 and over - Propositions 60/90
[https://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#Description Accessed 04/02/2019]
View Archived Source

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

Proposition 110 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed on 04/02/2019]
View Archived Source
1614 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]
1615 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]
1616 West Virginia 2018 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2018)
1617 Illinois 2019 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2019)
Illinois Department of Revenue, Form PTAX-340
[https://www.k3county.net/files/assessor/2019_ptax_340_instructions.pdf accessed 01/06/2021]
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
1618 North Carolina 2019 N.C. Gen. Stat. § 105‑277.1 (in effect for 2019)
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 08/10/2020]
View Archived Source
1619 New Hampshire 2019 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2019)
1620 Idaho 2019 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2019)
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

Idaho State Tax Commission Property Tax Reduction Website [https://tax.idaho.gov/i-1052.cfm Accessed 09/24/2018] View Archived Source
1621 Maine 2019 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2019)
2019 Me. Laws ch. 36 (LD 62)
1622 Tennessee 2019 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2019)

Elderly or Disabled Homeowner Property Tax Relief Program (2019), Tennessee Comptroller of the Treasury
[https://www.cityofmanchestertn.com/DocumentCenter/View/2086/Property-Tax-Relief-Program-2019?bidId= Accessed 11/17/2020]
View Archived Source
1623 Alabama 2019 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2019)
Alabama Homestead Comparison Chart (May 2013)
[https://revenue.alabama.gov/property-tax/homestead-exemptions/ Accessed on 02/21/2018]
View Archived Source
1624 Maryland 2019 Md. Code, Tax-Property § 10-201 ~ § 10-201.1;
Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2019)

Department of Assessments and Taxation, A Homeowner's Guide to Property Taxes and Assessments,
[http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx accessed 12/19/2020]
View Archived Source
1625 District of Columbia 2019 DC ST § 47-845; DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2019)
Application for Tax Deferral for Low-Income Senior Property Owners and Low-Income Property Owners (November 2014) D.C. Office of Tax and Revenue
[http://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2014Low_income_tax_deferral_form_OGCFINAL.pdf Accessed 12/21/2020]
View Archived Source

Homestead/Senior Citizen Deduction (2017) Office of Tax and Revenue
[http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed 12/21/2020]
View Archived Source
1626 Maryland 2019 Md. Code, Tax-Property § 9-102 (in effect for 2019)
Maryland Department of Assessments and Taxation Renters' Tax Credit Form RTC-60 2018
[https://dat.maryland.gov/SDAT%20Forms/RTC-1.pdf Accessed 12/19/2020]
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 12/29/2020]
View Archived Source
1627 Florida 2019 Fla. Stat. § 196.082 (in effect for 2019)
Fla. Const. Art. VII § 6

Original Application for Homestead and Related Tax Exemption, Department of Revenue
[http://floridarevenue.com/property/Documents/dr501.pdf Accessed 11/11/2020]
View Archived Source
1628 South Carolina 2019 S.C. Code Ann. § 12-37-250;
S.C. Code Ann. § 12-37-270 (in effect for 2019)
South Carolina Department of Revenue, General Information on the Taxation of Real and Personal Property, (2020)
[https://dor.sc.gov/resources-site/lawandpolicy/Documents/SCTIED-Chapter%205.pdf#search=homestead%20exemption Accessed 03/05/2018]
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South Carolina Department of Revenue Homestead Exemption Website
[https://dor.sc.gov/lgs/homestead-exemption Accessed 12/23/2020]
View Archived Source
1629 Arizona 2019 Ariz. Rev. Stat. § 42-17401; (in effect for 2019)
2015 Ariz. Session Laws. Ch. 324 § 1
A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
Maricopa County Treasurer Annual Report FY2019
[https://treasurer.maricopa.gov/PDFs/AnnualReports/Annual_Report_FY2019.pdf Accessed 08/28/2020]
View Archived Source
1630 Connecticut 2019 Conn. Gen. Stat. § 12-704c (in effect for 2019)
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 10/05/2020] View Archived Source

Connecticut Department of Revenue form CT-1040: Individual Income Tax Information Booklet Tax year 2018 for benefits in 2019
[https://portal.ct.gov/-/media/DRS/Forms/1-2018/Income/CT-1040-Online-Booklet_1218.pdf?la=en Accessed 10/05/2020]
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1631 Wisconsin 2019 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2019)
Wisconsin Legislative Fiscal Bureau, Property Tax Deferral Loan Program (Informational Paper 23)(2019)
[https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2019/0023_property_tax_deferral_loan_program_informational_paper_23.pdf accessed on 08/25/2020]
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1632 Georgia 2019 Ga. Code Ann. § 48-5-40;
Ga. Code Ann. § 48-5-47.1 (in effect for 2019)
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 12/21/2020]
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 12/21/2020] 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
1633 Washington 2019 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (1-5); Wash. Rev. Code 84.04.140 (in effect for 2019)
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 06/18/2020]
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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 06/18/2020]
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1634 Massachusetts 2019 Mass. Gen. Laws ch. 59, §5 18A (in effect for 2019)
Massachusetts Department of Revenue State Tax Form 99: Property Tax Deferral for Reasons of Financial Hardship
[http://www.mass.gov/dor/docs/dls/ptb/pdfs/financial-hardship.pdf Accessed 12/20/2020]
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Massachusetts Department of Revenue State Tax Form 99-1: Property Tax Deferral and Recovery Agreement
[http://www.mass.gov/dor/docs/dls/publ/forms/tax-deferral-recovery.pdf Accessed 12/202020]
View Archived Source
1635 California 2019 Ca.Gov. Code §§16180 ~ 16187
Ca. Rev. & Tax. Code § 20514 ~ § 20623
Ca. Rev. & Tax. Code § 20639 ~ § 20639.13 (in effect 2019)
2018 Cal. Stat. ch. 896 (SB1130)
Cal. Const. Art. XIII, § 8.5
California Office of the Controller Property Tax Postponement Application Fiscal 2019-20 (for filing beginning in 2019)
[https://sco.ca.gov/Files-EO/2019-20_PTP_Application_and_Instructions.pdf Accessed 09/18/2019]
View Archived Source

California Office of the Controller Property Tax Postponement Application 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]
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California Legislative Analyst's Office LAO Report Evaluation of the Property Tax Postponement Program October 2018
[https://lao.ca.gov/reports/2018/3885/property-tax-postponement-100818.pdf Accessed 12/07/2020]
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1636 Illinois 2019 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2019)
Illinois 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]
View Archived Source
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
1637 Kentucky 2019 Ky. Rev. Stat. Ann. § 132.751;
Ky. Rev. Stat. Ann. § 132.810 (in effect for 2019)
Ky. Const. §170
Kentucky Department of Revenue, Homestead Exemption Allowance for 2019 and 2020
[https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/PublishingImages/Pages/Homestead-Exemption/HomesteadExemptionMemo2019-2020.pdf Accessed on 11/30/2020]
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Kentucky Department of Revenue, Application for Exemption Under the Homestead Amendment, 62A350 (2016)
[https://revenue.ky.gov/Forms/62A350.pdf accessed11/30/2020]
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Department of Revenue - Jefferson County PVA Office, Application for Exemption Under the Homestead Amendment, (2017)
[https://jeffersonpva.ky.gov/wp-content/uploads/2018/04/HDExemptionApplication-Writable022017.pdf accessed 11/30/2020]
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1638 Colorado 2019 Colo. Rev. Stat. § 39-3.7-101 ~ 102 (in effect for 2019)
2019 Colo. Sess. Laws ch. 222 (HB 1080 §3)
1639 Connecticut 2019 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2019)
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 10/30/2020]
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Connecticut Office of Policy and Management Homeowners' Elderly/Disabled (Circuit Breaker) Tax Relief Application
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/Owners-M-35H-Application.pdf Accessed 10/30/2020]
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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 10/30/2020]
View Archived Source
1640 Wyoming 2019 Wyo. Stat. § 39-13-107 (b)(iii) (in effect for 2019)
Teton County Assessor Property Tax Deferral Program application
[https://www.tetoncountywy.gov/223/Property-Tax-Deferral-Program Accessed 09/16/2020]
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1641 New York 2019 N.Y. R.P.T. Law § 460 (in effect for 2019)
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 12/21/2020]
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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 12/21/2020]
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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 12/21/2020]
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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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1642 Oklahoma 2019 Okla. Stat. § 68-2888;
Okla. Stat. § 68-2893;
Okla. Stat. § 68-2890.1(B) (in effect for 2019)
Okla. Const. art. X, § 8C
Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://www.ok.gov/tax/documents/TES-14.pdf Assessed 08/04/2020]
View Archived Source

Oklahoma Tax Commission Brochure for Property Tax Valuation Limitation for Seniors (2020)
[https://www.ok.gov/tax/documents/SVLB.pdf Accessed 08/05/2020]
View Archived Source

Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2019
[https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202019.pdf Accessed 08/05/2020]
View Archived Source
1643 Mississippi 2019 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 2019)
Property FAQ, Mississippi Tax Commission
[https://www.dor.ms.gov/Property/Documents/PropertyFAQ.pdf accessed 12/21/2020]
View Archived Source
1644 Indiana 2019 Ind. Code § 6-1.1-12-14 (in effect for 2019)
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]
1645 South Dakota 2019 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2019)
South Dakota Department of Revenue Application Form 1294-V15 for Property Tax Deferral for the Elderly
[https://dor.sd.gov/media/z3flsvcj/pt-38c-property-tax-homestead-exemption.pdf Accessed 10/11/2018]
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South Dakota Department of Revenue, Homestead Exemption' Tax Deferral Program Brochure (2014)
[hhttps://dor.sd.gov/media/5lrpvndw/homestead-exemption-brochure.pdf Accessed 12/01/2020]
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
1646 South Dakota 2019 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2019)
South Dakota Department of Revenue Form 1295 V17: Municipal Tax Reduction Local Option
[https://www.state.sd.us/eforms/secure/eforms/E1295V17-ApplicationForPropertyTaxReductionFromMunicipalTaxesForTheElderlyAndDisabled.pdf Accessed 04/18/2018]
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South Dakota Department of Revenue Guide for Municipal Property Tax Reduction Local option
[https://dor.sd.gov/Taxes/Property_Taxes/PDFs/property_tax_reduction_from_muni.pdf Accessed 04/18/2018]
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South Dakota Department of Revenue Property Tax Relief Programs Website
[http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 02/11/2019]
View Archived Source
1647 Pennsylvania 2019 2006 Pa. Act 1, P.L. 1873 §1301 ~ §1313 (Taxpayer Relief Act)(in effect for 2019)
Pennsylvania Department of Revenue Form PA-1000 Application for Property Tax/Rent Rebate Program (for filing in 2019 for 2018 taxes)
[https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2018_pa-1000.pdf Accessed 01/24/2019]
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Pennsylvania Department of Revenue Property Tax/Rent Rebate Booklet and Filing Instructions
[https://www.dallastwp.org/wp-content/uploads/2019/02/Pennsylvania-Property-Tax-or-Rent-Rebate-Program.pdf Accessed 11/25/2020]
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Pennsylvania Department of Revenue Property Tax/Rent Rebate Brochure
[https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/rev-573.pdf Accessed 11/25/2020]
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Pennsylvania Department of Revenue Property Tax/Rent Rebate Program
[http://www.revenue.pa.gov/GeneralTaxInformation/PropertyTaxRentRebateProgram/Pages/default.aspx Accessed 11/25/2020]
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1648 Tennessee 2019 Tenn. Code Ann. § 67-5-705
Tenn. Code Ann. § 67-5-702 (in effect for 2019)
Tenn. Comp. R. & Regs. 0520-4-1-.03 0600-9-.01~0600-9-.12
Tenn. Const. Art. II, § 28
State of Tennessee, Comptroller of the Treasury, Tennessee Tax Freeze Jurisdictions (2019)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-freeze/TaxFreezeJurisdictions.pdf accessed 11/13/2020]
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State of Tennessee, Comptroller of the Treasury, Property Tax Freeze Income Limits by County - Tax Year 2019 (2020)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-freeze/TaxFreezeIncomeLimits2019List.pdf accessed 11/17.2020]
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1649 West Virginia 2019 W. Va. Code § 11-21-21 (in effect for 2019)
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
1650 Massachusetts 2019 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2019)
Massachusetts Division of Local Services, Taxpayers Guide to Local Property Tax Deferrals for Seniors
[http://www.mass.gov/dor/docs/dls/publ/brochures/proptaxdef.pdf Accessed 01/06/2021]
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Massachusetts Department of Revenue, Informational Guideline Release 06-201 for Senior Property Tax Deferrals
[http://www.mass.gov/dor/docs/dls/publ/igr/2006/igr06-201.pdf Accessed 01/06/2021]
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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 01/06/2021]
View Archived Source
1651 Colorado 2019 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2019)
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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1652 New Hampshire 2019 N.H. Rev. Stat. § 72:33;
N.H. Rev. Stat. § 72:38-a (in effect for 2019)
Elderly and Disabled Tax Deferral Application
[http://www.townofdalton.com/files/Download/PA-30.pdf accessed 12/21/2020]
View Archived Source
1653 Maine 2019 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2019)
1654 New Mexico 2019 N.M. Stat. § 7-2-18 (in effect for 2019)
New Mexico Taxation and Revenue, 2019 PIT-RC New Mexico Rebate and Credit Instructions n.d. (2019)
[https://webcache.googleusercontent.com/search?q=cache:GJO6k_Xdqz4J:realfile.tax.newmexico.gov/2019pit-rc-ins.pdf+&cd=1&hl=en&ct=clnk&gl=us Accessed 12/03/2020] View Archived Source

New Mexico Taxation and Revenue 2019 PIT-RC Schedule
[http://www.tax.newmexico.gov/Individuals/credits-rebates.aspx Accessed 12/04/2020]
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1655 Tennessee 2019 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2019)
1656 Alaska 2019 Alaska Stat. § 29.45.030(e); Alaska Stat. § 29.45.030(i)(in effect for 2019)
Department of Commerce Office of the State Assessor Alaska Taxable p. 38 (2020)
[https://www.commerce.alaska.gov/web/Portals/4/pub/OSA/Official%202019%20Alaska%20Taxable.pdf Accessed on 06/15/2020]
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Property Tax Exemptions in Alaska (2013) Division of Community and Regional Affairs [https://www.commerce.alaska.gov/web/dcra/LocalGovernmentOnline/TaxationAssessment/PropertyTaxExemptionsinAlaska.aspx accessed 06/15/2020]

View Archived Source
1657 Washington 2019 Wash. Rev. Code § 84.39.010 (In effect for 2019)
Washington Department of Revenue, Property Tax Assistance Program for Widows or Widowers of Veterans (2019)
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/PT_Widow_Widowers_1219.pdf Accessed 12/10/2020]
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Washington Department of Revenue, Property Tax Assistance Claim Form for Widows or Widowers of Veterans, (2019)
[https://dor.wa.gov/content/property-tax-assistance-program-widows-or-widowers-veterans accessed 12/10/2020]
View Archived Source
1658 Connecticut 2019 Conn. Gen. Stat. § 12-129b~ §129d;
Conn. Gen. Stat. § 12-129p (in effect for 2019)
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
1659 District of Columbia 2019 DC ST § 47-863 (in effect for 2019)

Office of Tax and Revenue, Senior Citizen or Disabled Property Owner Tax Relief, (for filing in 2019)
[http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed on 2/5/2019]
View Archived Source
1660 Idaho 2019 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2019)
2019 Property Tax Deferral Application (based on 2018 income)
[https://tax.idaho.gov/pubs/EBR00067_09-10-2018.pdf Accessed 02/07/19]
View Archived Source
1661 Maryland 2019 Md. Code, Tax-Property § 9-219 (in effect for 2019)
1662 Virginia 2019 Va. Code Ann. § 58.1-3210 (in effect for 2019)
2019 Laws Va. Acts ch. 16
Constitution of Virginia Article IX, §6 (b)
1663 Utah 2019 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2019)
Utah Const. art. XIII, § 3
2019 Utah State Tax Commission Low Income Abatement and Homeowner's Tax Credit Application
[https://www.richcountyut.org/wp-content/uploads/rich-county-property-tax-abatement-form.pdf Accessed 12/09/2020]
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
1664 Rhode Island 2019 R.I. Gen. Laws § 44-33-1 ~ § 44-33-19 (in effect for 2019)
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 11/24/2020]
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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 11/24/2020] 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
1665 Arizona 2019 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2019)
1666 Ohio 2019 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2019)
Ohio Department of Taxation FAQ Real Property Tax -Homestead Means Testing
[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing Accessed 10/19/2020]
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Ohio Department of Taxation Application for Homestead Exemption for the Elderly and Disabled, (2019)
[https://tax.ohio.gov/static/forms/real_property/dte_105a.pdf Accessed 10/19/2020]
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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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1667 Georgia 2019 Ga. Code Ann. § 48-5-52 (in effect for 2019)
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 12/21/2020] 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 12/21/2020] View Archived Source
Property Tax Exemptions, Department of Revenue
[https://dor.georgia.gov/property-tax-exemptions Accessed 09/20/2018]
View Archived Source
1668 Washington 2019 Wash. Rev. Code § 84.36.379; Wash. Rev. Code § 84.36.381(6); Wash. Rev. Code § 84.04.140 (in effect for 2019)
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 06/18/2020]
View Archived Source
1669 Michigan 2019 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2019)
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]
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Department of Treasury, Senior Citizen or Totally and Permanently Disabled Person's Affidavit Requesting Special Assessment Deferment [https://www.michigan.gov/documents/taxes/2748_DSA_Affidavit__Instructions_2017_555865_7.pdf Accessed 02/07/2019]
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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
Michigan Department of Treasury Property Tax Deferment Website 2018
[https://www.michigan.gov/taxes/0,4676,7-238-43535_55602---,00.html Accessed 12/20/2020] View Archived Source
1670 Illinois 2019 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2019)
1671 Colorado 2019 Colo. Rev. Stat. § 39-31-101 (in effect for 2019)
Colorado Department of Revenue Property Tax/Rent/Heat Rebate Booklet, (Tax year 2018 for benefit 2019)
[https://www.colorado.gov/pacific/sites/default/files/104PTC.pdf Accessed on 09/02/2020]
View Archived Source

Final Fiscal Note (2014) Colorado Legislative Council Staff Fiscal Note [http://www.leg.state.co.us/clics/clics2014a/csl.nsf/billcontainers/252DAD4B597DDA3387257C300005BB72/$FILE/SB014_f1.pdf Accessed 10/28/2020 View Archived Source
Colorado Department of Revenue Taxation Division, Property Tax, Rent, Heat Credit Rebate
[https://www.colorado.gov/pacific/tax/property-tax-rent-heat-credit-ptc-rebate-file Accessed 03/05/2019]
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1672 New York 2019 N.Y. Tax Law §606(n-1) (in effect for 2019)
New York State Department of Taxation and Finance, Property Tax Relief Credit Amounts (2019)
[https://www.tax.ny.gov/pit/property/ptrf-addinfo.htm Accessed 12/21/2020]
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New York State Department of Taxation and Finance, Property Tax Relief Credit, (2017)
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New York State Department of Taxation and Finance, Property Tax Credit Lookup, (2017)
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View Archived Source
1673 North Dakota 2019 N.D. Cent. Code §47-18-01;
N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2019)
North Dakota Office of State Tax Commissioner, Guideline-Property Tax: Credits for ND Homeowners and Renters November 2019
[https://www.nd.gov/tax/data/upfiles/media/credits-for-nd-homeowners-renters-guideline_1.pdf accessed 08/07/2020] View Archived Source

North Dakota Office of State Tax Commissioner, Homestead Property Tax Credit and Renter's Refund Brochure, (2015)
[https://www.nd.gov/tax/data/upfiles/media/Homestead%20Brochure_web.pdf?20160707115405 Accessed on 08/07/2020]
View Archived Source
1674 Mississippi 2019 Miss. Code Ann. § 27-33-19;
Miss. Code Ann. § 27-33-67 (2);
Miss. Code Ann. § 27-33-75;
Miss. Code Ann. § 27-33-77 (in effect for 2019)
Mississippi Tax Commission, Property FAQ
[https://www.dor.ms.gov/Property/Documents/PropertyFAQ.pdf accessed 12/21/2020]
View Archived Source
1675 Connecticut 2019 Conn. Gen. Stat. §12-129n (in effect for 2019)
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 12/21/2020]
View Archived Source
1676 Kansas 2019 Kan. Stat. Ann. §79-32,263 (in effect for 2019)
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 12/16/2020]
View Archived Source

Homestead Refund and Safe Senior Information, Kansas Department of Revenue, (2017)
[https://www.ksrevenue.org/perstaxtypeshs.html accessed 07/09/2018]
View Archived Source


Property Tax Relief for Low-Income Seniors - Frequently Asked Questions, Kansas Department of Revenue, (2018)
[https://www.ksrevenue.org/safesenior.html accessed 07/09/18]
1677 Connecticut 2019 Conn. Gen. Stat. §12-170v (in effect for 2019)
Office of Policy and Management, Question and Answer Booklet for the Homeowners Freeze and Other Tax Relief Programs [https://portal.ct.gov/-/media/OPM/CPIP-Data-Grants-Mgmt/OWNERS-QA-2019.pdf?la=en accessed 02/08/2019]
View Archived Source

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 02/12/2020]
View Archived Source
1678 Louisiana 2019 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2019)
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 12/17/2020]
View Archived Source

Louisiana House of Representatives - House Fiscal Division, Louisiana Property Tax Basics FAQ's, (2017)
[http://house.louisiana.gov/housefiscal/DOCS_TAXREV/2104_Louisiana%20Property%20Tax%20Basics.pdf Accessed 12/17/2020]
View Archived Source
1679 Kansas 2019 Kan. Stat. Ann. § 79-4501 ~ 79-4531 (in effect for 2019)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2019)
[https://www.ksrevenue.org/pdf/k-40hbook18.pdf Accessed 12/02/2020]
View Archived Source

Kansas Department of Revenue 2018 Kansas Homestead Claim Form k-40h (file by 15 April 2019)
[https://www.ksrevenue.org/pdf/k-40h18.pdf Accessed 12/02/2020]
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
1680 Texas 2019 Tex. Tax Code §33.06 (in effect for 2019)
Harris County Appraisal District, Tax Deferral Affidavit (2019)
[http://hcad.org/assets/uploads/pdf/forms/2019/33-06_Feb_2019_fillable.pdf Accessed 11/17/2020]
View Archived Source
1681 Massachusetts 2019 Mass. Gen. Laws ch. 59, § 5-41;
Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2019)
Massachusetts Department of Revenue, Taxpayers Guide to Property Tax Exemptions for Seniors
[https://www.mass.gov/files/documents/2018/01/02/dor-proptax-guide-seniors.pdf Accessed 01/06/2021]
View Archived Source

Massachusetts Department of Revenue, Application for Senior Exemption Under Clauses 41 and 41B through D
[https://www.mass.gov/files/documents/2018/01/02/dor-proptax-form-96-1-seniors.pdf Accessed 01/06/2021]
View Archived Source
1682 Nebraska 2019 Neb. Rev. Stat. § 77-3501 ~ § 77-3507;
Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2019)
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
1683 New Jersey 2019 N.J. Rev. Stat. § 54:4-8.40 ~ § 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 12/21/2020]
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 12/21/2020]
View Archived Source
1684 Massachusetts 2019 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2019)

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

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

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

Massachusetts Department of Revenue: Application for Circuit Breaker Credit for Tax Year 2017 (benefit payable in 2018) [https://www.mass.gov/files/documents/2018/01/16/dor-2017-inc-sch-cb.pdf Accessed 2/5/18] View Archived Source
Massachusetts Department of Revenue Technical Information Release TIR 18-10: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older dated 10/03/2018 (for tax year 2018 benefit payable in 2019)
[https://www.mass.gov/technical-information-release/tir-18-10-annual-update-of-real-estate-tax-credit-for-certain-persons Accessed 09/25/2020] View Archived Source

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

Massachusetts: Applying for the Circuit Breaker Credit [https://www.mass.gov/how-to/apply-for-the-circuit-breaker-credit Accessed 02/05/2018] View Archived Source
1685 Maine 2019 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2019)
1686 New Mexico 2019 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)
[http://www.sjcassessor.net/PDF/SeniorFreezeApplication.pdf Accessed 02/06/2019]
View Archived Source
1687 South Dakota 2019 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2019)
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
[https://dor.sd.gov/individuals/taxes/property-tax/relief-programs/#sale Accessed 12/22/2020]
View Archived Source
1688 Delaware 2019 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 2019)
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
1689 Arizona 2019 Ariz. Rev. Stat. § 43-1072 (in effect for 2019)
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 09/08/2020]
View Archived Source
1690 Wisconsin 2019 Wis. Stat. § 71.07 (4); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2019)
Wisconsin Department of Revenue, Wisconsin Homestead Credit Situations and Solutions, (2019).
[https://www.revenue.wi.gov/DOR%20Publications/pb127.pdf Accessed 08/25/2020]
View Archived Source

Wisconsin Department of Revenue Wisconsin Income Tax 2018 Form 1 (2018 income for filing in 2019) Income Tax Form line 39
[https://www.revenue.wi.gov/TaxForms2017through2019/2018-Form1.pdf Accessed 08/25/2020]
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 08/25/2020]
View Archived Source

Wisconsin Department of Revenue Wisconsin Income Tax 2018 Form 1 Instructions
[https://www.revenue.wi.gov/TaxForms2017through2019/2018-Form1-inst.pdf Accessed 08/25/2020]
View Archived Source Wisconsin

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 08/25/2020]
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 Accessedd 08/25/2020]
View Archived Source

Wisconsin Department of Revenue Homestead Tax Credit Program Summary (FY 2018) January 2019
[https://www.revenue.wi.gov/Pages/Report/Homestead.aspx Accessed 08/25/2020]
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
1691 Georgia 2019 Ga. Code Ann. § 48-5-47 (in effect for 2019)
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 12/21/2020]
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 12/21/2020] View Archived Source
Property Tax Guide for Georgia Citizens, Department of Revenue
[https://dor.georgia.gov/property-tax-exemptions Accessed 12/21/2020]
View Archived Source
1692 Washington 2019 Wash. Rev. Code § 84.38.010 ~ 84.38.160 (in effect for 2019)
Department of Revenue, Property Tax Deferral for Senior Citizens and Disabled Persons, (2018)
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/SeniorDefs.pdf accessed 06/26/2018]
View Archived Source

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

Department of Revenue, Proof of Disability Statement, (2012)
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/proptx/forms/prfdisbstatmnt.doc accessed 06/26/2018]
View Archived Source
1693 Maryland 2019 Md. Code, Tax-Property § 9-245 (in effect for 2019)
1694 Indiana 2019 Ind. Code §6-1.1-20.6-4,
Ind. Code §6-1.1-20.6-8.5 (in effect for 2019)
Department of Local Government Finance, Application for Senior Citizen Property Tax Benefits, (2018)
[https://www.in.gov/dlgf/2344.htm Accessed 04/02/2019]
View Archived Source

Department of Local Government Finance, Deduction Forms, (2018)
[https://www.in.gov/dlgf/8510.htm Accessed 07/27/2018]
1695 South Dakota 2019 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2019)
South Dakota Department of Revenue Application for Assessment Freeze for Elderly and Disabled, Form 1289 V17 PT38
[https://dor.sd.gov/Taxes/Property_Taxes/PDFs/PT38.pdf Accessed 02/08/2019]
View Archived Source

South Dakota Department of Revenue Guide for Assessment Freeze for Elderly and Disabled
[http://dor.sd.gov/Taxes/Property_Taxes/Publications/PDFs/PropTaxReduction2015_asset_freeze.pdf Accessed 04/16/2018]
View Archived Source

South Dakota Department of Revenue Property Tax Relief Programs Website
[http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 04/16/2018]
View Archived Source
1696 Rhode Island 2019 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 2019)
Rhode Island Department of Revenue Veteran Senior and Other Tax Exemption Programs by Location (2018)
[http://www.municipalfinance.ri.gov/documents/data/exemptions/Veterans-Senior-Exemptions-Report.pdf Accessed 11/24/2020]
View Archived Source
1697 Arkansas 2019 Ark. Code § 26-26-1120;
Ark. Code § 26-26-1124 (in effect for 2019)
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 08/18/2020]
View Archived Source
Arkansas (2012) Property Tax Equalization and Appeal System Synopsis
[http://www.accessarkansas.org/acd/faqs.html Accessed on 02/28/2019]
View Archived Source
1698 Ohio 2019 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2019)
Ohio Department of Taxation, Application for Homestead Exemption for Disabled Veterans and Surviving Spouses, (2019)
[https://www.tax.ohio.gov/portals/0/forms/real_property/DTE_105I.pdf Accessed 11/25/2020]
View Archived Source

Ohio Department of Taxation, Certificate of Disability for the Homestead Exemption (2019)
[https://tax.ohio.gov/static/forms/real_property/dte_105e.pdf accessed 11/25/2020]
View Archived Source
Ohio Department of Taxation, Real Property Tax- Homestead Means Testing
[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing#:~:text=To%20apply%2C%20complete%20the%20application,with%20your%20local%20county%20auditor.&text=You%20will%20automatically%20receive%20the,year%2C%20if%20you%20otherwise%20qualify. accessed 11/25/2020]
View Archived Source
1699 Georgia 2019 Ga. Code Ann. § 48-5-48.3 (in effect for 2019)
Ga. Code Ann. § 48-5-8 (repealed effective 1 July 2018)
1700 Texas 2019 Tex. Tax Code Ann. § 11.13 (in effect for 2019)
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,
[https://comptroller.texas.gov/taxes/property-tax/exemptions/residence-faq.php accessed 07/20/2020]
View Archived Source

Texas Comptroller, Age 65 or older or disabled exemptions frequently asked questions
[https://comptroller.texas.gov/taxes/property-tax/exemptions/age65older-disabled-faq.php#:~:text=Age%2065%20or%20older%20and,%2425%2C000%20exemption%20for%20all%20homeowners. Accessed 07/20/2020]
View Archived Source
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