Residential Property Tax Relief Programs

[X] Applications and forms are kept with the local county auditor's office. As used for this exemption, the term “permanently and totally disabled” means the inability to perform substantial gainful employment by reason of a medically determinable impairment, either physical or mental, that has lasted or is expected to last for a continuous period of 12 months or more, or result in death.

[X] The property taxes and interest that are not collected may not exceed the value of the property upon which the taxes are imposed. Qualification for this program makes one ineligible for the Property and Sales Tax Refund program.

[X] The Kent County Levy Court exempts all real property owned by citizens over the age of 65 from real estate taxes. The exemption amount in New Castle County is up to $32,000. The exemption amount in Sussex County is up to $12,500.

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

[X] The blind and disabled are no longer identified separately under this program but can apply for the Regular Circuit Breaker program. Applications are due by April 15th annually.

[X] Los Alamos and Santa Fe counties have adopted a maximum income eligibility level of $24,000.

[X] A deferral of property tax payments shall terminate on the earlier of: (a) voluntary payment of the full amount of deferred tax and interest to the state tax commission; (b) the death of the qualified claimant. In the case of more than one qualified claimant, the death of the last surviving qualified claimant; (c) a sale or other transfer of title to the property or any part of the property except a transfer of title to a surviving spouse of a deceased qualified claimant; (d) the property no longer qualifies for the exemption due to residential improvements; (e) a determination by the state tax commission that the deferral of property tax payments was erroneously granted to a person who is not a qualified claimant or in regard to property that is not qualified property. Income is defined as federal adjusted gross income, less deductions for certain medical and funeral expenses, business losses, early withdrawal penalties, and alimony. Income also includes social security and similar benefits, as well as most non-taxable income.

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

[X] 2016 income is used for applications made during fiscal year 2017-18. Application is required between October 1st and March 31st. Outside of this period, the amount of the benefit a claimant will receive is reduced. If a taxpayer enters the program, but at some future date and is no longer are eligible, the taxpayer must notify the District within 30 days. Failure to do so will resulting penalty of 10% of delinquent taxes and 1.5% interest for each month.

[X] Counties may determine eligibility of applicants that are to receive the benefits, by affidavit, application, visual inspection, questionnaire, or other reasonable methods. Applications that are required by the counties may vary.

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

[X] Homeowners are allowed to transfer the school district tax ceiling to a different home. The ceiling on the new home is calculated as the same percentage of taxes paid as the original home's tax ceiling. The ceiling may be adjusted upward for improvements that have increased the value of the property.

[X] The credits are calculated based on the household combined income, which is defined as combined gross household income before deductions. This includes income from all sources, whether or not taxable for federal and state income tax purposes. It also includes Social Security as well as all other retirement benefits of the tax year. Prince George's county is authorized to provide additional relief to renters.

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

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

[X] To remain eligible for this program, applicants must file a new application biannually. Taxable income is as defined as the federal adjusted gross income. Railroad pensions and postal system pensions are excluded from income.

[X] Individuals who are a dependent or claimed as a personal exemption on another individual's income tax return may not receive the homeowner's or renter's credit. According to the state's web site the applications will be available May 1. The renter’s credit may be claimed only for rent that does not constitute a “rental assistance payment.”

[X] If the applicant dies, the taxes and accrued interest will become due, unless the surviving spouse of the original applicant qualifies for and enters into a tax deferral agreement. If the property is sold or the use of the property changes so as to make it ineligible for a homestead exemption, the balance of deferred taxes and interest shall become due. If the amount of taxes deferred plus any other liens on the property exceeds 85% of the fair market value, the applicant will be required to pay that portion in excess of 85%. If the applicant fails to pay this amount, the entire balance of deferred taxes and interest becomes due within 30 days.

[X] At the time of payment, a lien will be recorded against the property in favor of the State of Michigan. The lien will be subject to interest at one-half of 1% (.05) per month or fraction of a month (6% per year), when repaid to the State. The lien will be removed when the deferment, plus interest, is repaid by the taxpayer or the taxpayer's estate.

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

[X] Effective for applications submitted in 2019, the application date has been changed from 1 July to 1 November. This was enacted in 2019 Minn. Laws ch. 6 § 4-26 This program is optional for qualifying seniors. If a homeowner elects to participate, a lien will be placed against the property by the state for the amount of property taxes deferred, which must be repaid to the state with interest. Deferred property taxes must be repaid when any of the following occurs: (1) The property is sold or transferred (2) All qualifying homeowners die (3) The homeowner voluntarily removes himself/herself from the program (4) The property no longer qualifies as a homestead If the annual household income of the applicant exceeds $60,000 in any given year, the homeowner is obligated to inform the Department of Revenue and may not defer any property taxes that year. Failure to do this will result in the application of a penalty.

[X] Local governments have a broad range of options available in designing a relief program. As a result, no two programs are identical. Prior to adopting such a program, a committee of no less than five residents shall study the fiscal effects of such relief on the municipality property tax revenue and make recommendations as to the form and extent of the program. Such a plan may be amended by the legislative body upon recommendation by its board of finance without additional study undertaken initially.

[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. The application, form BOE-60-AH, is administered by the counties.

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

[X] Deferrals may be extended in the event the claimant dies. Extensions cannot exceed 5 years, and interest will continue to accrue.

[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] 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] Application is required between October 1st and March 31st. Outside of this period, the amount of the benefit a claimant will receive is reduced. If a taxpayer enters the program, but at some future date and is no longer are eligible, the taxpayer must notify the District within 30 days. Failure to do so will resulting penalty of 10% of delinquent taxes and 1.5% interest for each month.

[X] In computing household income, a claimant may deduct $500 for each dependent living with the claimant. For renters, property taxes are assumed to be 20% of rent if heat is included or 25% of rent if heat is not included in the rent.

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

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

[X] Effective tax year 2021 the taxable value cap will be adjusted by the percentage increase in the U.S. CPI for the immediately preceding calendar year and rounded to the next $100.00 increment.

[X] Counties may determine eligibility of applicants that are to receive the benefits, by affidavit, application, visual inspection, questionnaire, or other reasonable methods. Applications that are required by the counties may vary.

[X] Homeowners are allowed to transfer the school district tax ceiling to a different home. The ceiling on the new home is calculated as the same percentage of taxes paid as the original home's tax ceiling. The ceiling may be adjusted upward for improvements that have increased the value of the property.

[X] An owner who receives this benefit may not receive other property tax relief. An otherwise qualifying owner does not lose the benefit because of a temporary absence from their residence for medical reasons or if the qualified owner is confined to a rest home or nursing home. During this period, the residence must be unoccupied or occupied by the owner's spouse or other dependent. If the owner is not eligible for a continued deferral for a tax year, the deferred taxes are carried forward. If the owner transfers the property, dies, or ceases to use the property as a permanent residence, the last three years of deferred taxes prior to a disqualifying even will become due and payable with interest on the date of the disqualifying event. To receive the benefit, an application must be submitted by June 1st of the year preceding the year that the benefit is claimed. The application must be filed every year.

[X] Application forms are available at a parish assessor's office. 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 two additional years to the "return and reoccupy" provision may be granted and up to 3 one-year extensions after that.

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

[X] 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] Effective 01 January 2020, the benefit base and income eligibility amounts will be adjusted annually based on the annualized cost-of-living adjustments for Social Security retirement benefits, to be applied to the application period.

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