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
California 2018 Homeowner and Renter Assistance (HRA) (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1601 CA101_RR18
South Carolina 2018 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1602 SC103_RR18
Maine 2018 Veteran Exemption Including Surviving Spouses, Minor Children and Parents of Deceased Veterans Exemption Age, Disability, Veteran, Surviving Spouse 1603 ME103_RR18
South Dakota 2018 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1604 SD103_RR18
Maine 2018 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 1605 ME106_RR18
Delaware 2018 Homestead Exemption for Elderly Persons Exemption Age, Homeowner, Income Ceiling 1606 DE101_RR18
Connecticut 2018 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1607 CT108_RR18
Maine 2018 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 1608 ME109_RR18
Maryland 2018 Local Option Property Tax Credit for Long-term Elderly Residents and Veterans Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 1609 MD116_RR18
District of Columbia 2018 Elderly Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 1610 DC109_RR18
Maine 2018 Property Tax Fairness Credit Circuit Breaker (Previously Maine Residents Property Tax and Rent Refund Program: General and Senior Refund Programs) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 1611 ME110_RR18
New Mexico 2018 Property Tax Rebate for Elderly with Local Option (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1612 NM105_RR18
New Hampshire 2018 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 1613 NH108_RR18
Idaho 2018 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1614 ID102_RR18
Connecticut 2018 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1615 CT102_RR18
Massachusetts 2018 Tax Deferral and Recovery for Poverty or Financial Hardship (Clause 18A) Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1616 MA102_RR18
Alabama 2018 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 1617 AL402_RR18
District of Columbia 2018 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1618 DC105_RR18
Pennsylvania 2018 Rebate and Circuit Breaker for Seniors or Disabled Persons Circuit Breaker (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1619 PA102_RR18
Illinois 2018 Senior Citizens Homestead Exemption Exemption Age, Homeowner, Principal Residence 1620 IL108_RR18
Florida 2018 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse 1621 FL108_RR18
Arizona 2018 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1622 AZ107_RR18
New York 2018 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1623 NY102_RR18
Texas 2018 Senior School Tax Freeze with Local Option for Other Local Taxes Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1624 TX102_RR18
Rhode Island 2018 Local Option Tax Rate and Valuation Freeze with Eligibility Requirements Assessment Freeze Age, Disability, Income Ceiling 1625 RI102_RR18
Maryland 2018 State Renters' Tax Credit with Local Option (Circuit Breaker) Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 1626 MD103_RR18
New Jersey 2018 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1627 NJ103_RR18
Wyoming 2018 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1628 WY104_RR18
Idaho 2018 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1629 ID103_RR18
Colorado 2018 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1630 CO103_RR18
Washington 2019 Property Tax Exemption for Widow or Widowers of Veterans (Circuit Breaker) Circuit Breaker Age, Income Ceiling, Principal Residence, Surviving Spouse 1631 WA103_RR19
Connecticut 2019 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1632 CT102_RR19
Idaho 2019 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1633 ID102_RR19
Maryland 2019 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Homeowner, Renter 1634 MD111_RR19
Virginia 2019 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner 1635 VA101_RR19
Utah 2019 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1636 UT105_RR19
Alabama 2019 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner, Other Criteria 1637 AL103_RR19
Georgia 2019 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 1638 GA103_RR19
Rhode Island 2019 Property Tax Relief for Elderly and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1639 RI101_RR19
Ohio 2019 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1640 OH101_RR19
Washington 2019 Property Tax Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 1641 WA102_RR19
Michigan 2019 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 1642 MI105_RR19
Illinois 2019 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 1643 IL106_RR19
Arizona 2019 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1644 AZ107_RR19
New York 2019 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1645 NY102_RR19
Minnesota 2019 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1646 MN104_RR19
North Dakota 2019 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1647 ND101_RR19
Connecticut 2019 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1648 CT112_RR19
Kansas 2019 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 1649 KS103_RR19
California 2019 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 1650 CA106_RR19
Delaware 2019 Homestead Exemption for Elderly Persons Exemption Age, Homeowner, Income Ceiling 1651 DE101_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 1652 SD104_RR19
Montana 2019 Elderly Homeowner/Renter Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter 1653 MT104_RR19
Tennessee 2019 Local Option Property Tax Freeze Act Assessment Freeze, Other Age, Homeowner, Income Ceiling, Principal Residence 1654 TN104_RR19
West Virginia 2019 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 1655 WV102_RR19
Maine 2019 Deferred Collection of Homestead Property Taxes (Program Phasing Out) Deferral Age, Homeowner, Income Ceiling, Principal Residence 1656 ME108_RR19
Connecticut 2019 Exemption for the Disabled with Local Option Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 1657 CT101_RR19
Massachusetts 2019 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1658 MA105_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 1659 NM105_RR19
New Jersey 2019 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1660 NJ104_RR19
Tennessee 2019 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1661 TN103_RR19
District of Columbia 2019 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1662 DC105_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 1663 SD101_RR19
Wisconsin 2019 Homestead Credit (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 1664 WI101_RR19
Washington 2019 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1665 WA104_RR19
Maryland 2019 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Income Ceiling, Principal Residence 1666 MD112_RR19
Indiana 2019 Over 65 Credit - Circuit Breaker Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1667 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 1668 SD105_RR19
Alabama 2019 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 1669 AL402_RR19
Georgia 2019 Floating, Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1670 GA106_RR19
Rhode Island 2019 Local Option Tax Rate and Valuation Freeze with Eligibility Requirements Assessment Freeze Age, Disability, Income Ceiling 1671 RI102_RR19
Ohio 2019 Disabled Veteran Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 1672 OH105_RR19
Texas 2019 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1673 TX101_RR19
Michigan 2019 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Surviving Spouse 1674 MI106_RR19
Hawaii 2019 Basic and Elderly Home Exemption Exemption Age, Homeowner, Principal Residence, Other Criteria 1675 HI101_RR19
Illinois 2019 Senior Citizens Homestead Exemption Exemption Age, Homeowner, Principal Residence 1676 IL108_RR19
Arizona 2019 Elderly Assistance Fund - Primary School District Tax Reduction Credit Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1677 AZ102_RR19
New York 2019 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse, Other Criteria 1678 NY112_RR19
Mississippi 2019 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 1679 MS103_RR19
Texas 2019 Senior School Tax Freeze with Local Option for Other Local Taxes Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1680 TX102_RR19
West Virginia 2019 Tax Relief for Elderly Homeowners and Renters (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1681 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 1682 NC103_RR19
Connecticut 2019 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1683 CT111_RR19
Louisiana 2019 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1684 LA103_RR19
Colorado 2019 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 1685 CO104_RR19
Delaware 2019 Local Option Municipal Homestead Exemption for Elderly Persons Exemption Age, Homeowner 1686 DE102_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 1687 KS102_RR19
New Hampshire 2019 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1688 NH103_RR19
Texas 2019 Deferral for Elderly, Disabled Person, or Disabled Veteran Deferral, Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1689 TX106_RR19
Nebraska 2019 Homestead Exemption for Senior Citizens (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1690 NE101_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 1691 MA108_RR19
Maine 2019 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 1692 ME109_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 1693 MA104_RR19
New Mexico 2019 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1694 NM101_RR19
Utah 2019 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Other Criteria 1695 UT102_RR19
Maine 2019 Property Tax Fairness Credit Circuit Breaker (Previously Maine Residents Property Tax and Rent Refund Program: General and Senior Refund Programs) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 1696 ME110_RR19
Pennsylvania 2019 Rebate and Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1697 PA102_RR19
Massachusetts 2019 Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 1698 MA112_RR19
Florida 2019 Local Option Additional Exemption for Low-Income Seniors with Long-Term Residency Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1699 FL109_RR19
District of Columbia 2019 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1700 DC106_RR19

Pages

# State Year Source
1601 California 2018 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2017)
Homeowner and Renter Assistance, California Franchise Tax Board (no date) [http://www.ftb.ca.gov/individuals/hra/index.shtml Accessed on 04/17/2017] View Archived Source
1602 South Carolina 2018 S.C. Code Ann. § 12-37-250; S.C. Code Ann. § 12-37-270 (in effect for 2018)
South Carolina Department of Revenue, General Information on the Taxation of Real and Personal Property, (2018)
[https://dor.sc.gov/resources-site/lawandpolicy/Documents/SC_TIED_5.pdf Accessed 03/05/2018]
View Archived Source
South Carolina Department of Revenue Homestead Exemption Website
[https://dor.sc.gov/lgs/homestead-exemption Accessed 09/20/2018]
View Archived Source
1603 Maine 2018 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2018)
Maine Revenue Services, Application for Veterans Property Tax Exemption, (2016)[http://www.maine.gov/revenue/forms/property/apps/veteranapp.pdf Accessed 02/15/2018] View Archived Source

Maine Revenue Services, Flowchart Guide for Veteran Eligibility, (2018) [http://www.maine.gov/revenue/propertytax/sidebar/vetflowchart.pdf Accessed 02/15/2018] View Archived Source
Maine Revenue Services: Property Tax Exemptions Overview [http://www.maine.gov/revenue/propertytax/sidebar/exemptions.htm Accessed 02/15/2018] View Archived Source
1604 South Dakota 2018 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2018)
South Dakota Department of Revenue Application Form 1294-V15PT 38C for Property Tax Homestead Exemption for the Elderly [https://dor.sd.gov/Taxes/Property_Taxes/PDFs/PT38C.pdf Accessed 02/08/2019] View Archived Source

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

South Dakota Department of Revenue (2014) 'Homestead Exemption' Tax Deferral Program Brochure [http://dor.sd.gov/Taxes/Property_Taxes/PDFs/PropTaxReduction2014_Homestead.pdf Accessed 10/11/2018] View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website [http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 10/11/2018] View Archived Source
1605 Maine 2018 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2018)
1606 Delaware 2018 Del. Code tit. 9, § 8131 ~ §8135; Del. Code tit. 9, § 8141; Del. Code tit. 9, § 8363 (in effect for 2018)
1607 Connecticut 2018 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2018)
2017 Conn. HB 1502 §206
Connecticut Office of Legislative Research, Research Report "Budget Bill Changes to the Elderly/Disabled Circuit Breaker Program" 2017-R-0268 November 3, 2017
[https://www.cga.ct.gov/2017/rpt/pdf/2017-R-0268.pdf Accessed 10/23/2018]
View Archived Source

Connecticut Office of Policy and Management Homeowners' Elderly/Disabled (Circuit Breaker) Tax Relief Application [http://www.ct.gov/opm/lib/opm/igp/grants/taxrel/owners_m-35h_application.pdf Accessed 06/01/2018]
View Archived Source

Question and Answer Booklet, Office of Policy and Management [http://www.ct.gov/opm/lib/opm/igp/patsullivan/owners_q&a_2018.pdf accessed 07/13/2018]
View Archived Source

Connecticut Office of Policy and Management Homeowners' - Elderly/Disabled (Circuit Breaker) Tax Relief Program [http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383136 Accessed 07/13/2018]

View Archived Source
1608 Maine 2018 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2018)
1609 Maryland 2018 Md. Code, Tax-Property §9-258
2018 Md. Laws ch. 309 (HB502)
1610 District of Columbia 2018 DC ST § 47-1806.06 (in effect for 2018)

Office of Tax and Revenue, Schedule H Homeowner and Renter Property Tax Credit Form (2018 tax year for filing in 2019)
[https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2018%20Schedule%20H.pdf accessed 02/06/2019]
View Archived Source

Office of Tax and Revenue, Schedule H Homeowner and Renter Property Tax Credit Form (2017 tax year for filing in 2018)
[https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2017%20Schedule%20H.pdf Accessed on 02/26/2018]
View Archived Source
1611 Maine 2018 Me. Rev. Stat. Ann. tit. 36, § 5219-KK (in effect for 2018)

ME. 2017 Laws Ch. 211 Sec. D-6 & D-7
Property Tax Fairness Credit Application (2018 tax year): Maine Revenue Services [https://www.maine.gov/revenue/forms/1040/2018/18_1040me_ptfc_stfc_d_rev_jan2019.pdf accessed 2/5/19]
View Archived Source

Property Tax Fairness Credit Application (2017 tax year): Maine Revenue Services [http://www.maine.gov/revenue/forms/1040/2017/17_1040me_ptfc_stfc_d.pdf Accessed 02/21/2018]
View Archived Source
Maine Revenue Services Property Tax Fairness Credit Summary [http://www.maine.gov/revenue/taxrelief/ptfcsummary.htm Accessed 02/21/2018] View Archived Source
1612 New Mexico 2018 N.M. Stat. § 7-2-18 (in effect for 2018)
New Mexico Taxation and Revenue, 2018 PIT-RC New Mexico Rebate and Credit Instructions n.d. [https://s3.amazonaws.com/realFile34821a95-73ca-43e7-b06d-fad20f5183fd/c70a8cab-8c4f-427f-9091-7a3b9236b191?response-content-disposition=filename%3D%222018pit-rc-ins.pdf%22&response-content-type=application%2Fpdf&AWSAccessKeyId=AKIAJBI25DHBYGD7I7TA&Signature=0hr6VOQKnEo650nGgLytlnuRfPA%3D&Expires=1549476161 Accessed 02/06/2019] View Archived Source

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

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

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

New Mexico Taxation and Revenue Department, Tax Information for New Mexico's Senior Citizens, (2017) [http://realfile.tax.newmexico.gov/Brochure1-Tax-Information-for-New-Mexicos-Senior-Citizens-6-2008.pdf accessed 11/06/2018] View Archived Source
1613 New Hampshire 2018 N.H. Rev. Stat. § 72:33; N.H. Rev. Stat. § 72:38-a (in effect for 2018)
Elderly and Disabled Tax Deferral Application
[http://www.townofdalton.com/files/Download/PA-30.pdf accessed 02/12/2018]
View Archived Source
1614 Idaho 2018 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2018)
2019 Property Tax Deferral Application (based on 2018 income)
[https://tax.idaho.gov/pubs/EBR00067_09-10-2018.pdf Accessed 2/7/19]
View Archived Source

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

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

2018 Idaho State Tax Commission Property Tax Deferral Website [https://tax.idaho.gov/i-1053.cfm Accessed 09/24/2018] View Archived Source
1615 Connecticut 2018 Conn. Gen. Stat. § 12-129b ~ § 12-129d;
Conn. Gen. Stat. § 12-129p (in effect for 2018)
Form M-36, Office of Policy and Management
[http://www.ct.gov/opm/lib/opm/igp/grants/taxrel/m36(freezeclaimform07).pdf accessed 04/02/2019]
View Archived Source
Property Tax Relief for Seniors
[http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383144 accessed 04/02/2019]
View Archived Source
1616 Massachusetts 2018 Mass. Gen. Laws ch. 59, §5 18A (in effect for 2018)
Massachusetts Department of Revenue State Tax Form 99: Property Tax Deferral for Reasons of Financial Hardship, (2018) [http://www.mass.gov/dor/docs/dls/ptb/pdfs/financial-hardship.pdf Accessed 10/18/18]

View Archived Source

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

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

View Archived Source
1617 Alabama 2018 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2018)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 04/02/2019]
View Archived Source
1618 District of Columbia 2018 DC ST § 47-845; DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2018)
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 on 02/26/2018]
View Archived Source

Homestead/Senior Citizen Deduction (2017) Office of Tax and Revenue
[http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed on 02/21/18]
View Archived Source
1619 Pennsylvania 2018 2006 Pa. Act 1, P.L. 1873 §1301 ~ §1313 (Taxpayer Relief Act) (in effect for 2018)
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]
View Archived Source

Pennsylvania Department of Revenue Form PA-1000 Application for Property Tax/Rent Rebate Program (for filing in 2018 for 2017 taxes) [https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2017_pa-1000.pdf Accessed 10/02/2018] View Archived Source

Pennsylvania Department of Revenue Property Tax/Rent Rebate Booklet and Filing Instructions [https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2017_pa-1000_inst.pdf Accessed 10/02/2018] View Archived Source

Pennsylvania Department of Revenue Property Tax/Rent Rebate Brochure [https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/rev-573.pdf Accessed 10/02/2018] View Archived Source


Pennsylvania Department of Revenue Property Tax/Rent Rebate Program [http://www.revenue.pa.gov/GeneralTaxInformation/PropertyTaxRentRebateProgram/Pages/default.aspx Accessed 10/02/2018]
View Archived Source
1620 Illinois 2018 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2018)
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
1621 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]
1622 Arizona 2018 Arz. Const. Art. IX § 18 (7)
Maricopa County Assessor 2018 Senior Valuation Protection Information and Application
[https://mcassessor.maricopa.gov/static/docs/Senior-Valuation-Protection-Form.pdf Accessed 09/05/2018]
View Archived Source

Senior Property Valuation Protection Option
[https://azdor.gov/forms/property-forms/senior-property-valuation-protection-option accessed 04/05/2019]
View Archived Source
1623 New York 2018 N.Y. R.P.T. Law § 467 (in effect for 2018)
New York Department of Taxation and Finance - Office of Real Property Tax Services, Instructions for Form RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens, (2018)
[https://www.tax.ny.gov/pit/property/exemption/seniorexempt.htm accessed 07/17/18]
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New York Department of Taxation and Finance - Office of Real Property Tax Services, Instructions for Form RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens, (2017)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp467ins.pdf accessed 07/17/2018]
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New York Department of Taxation and Finance - Office of Real Property Tax Services, RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens, (2017)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp467_fill_in.pdf accessed 07/17/2018]
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New York Department of Taxation and Finance - Office of Real Property Tax Services, RP-467 Rnw Renewal Application for Partial Tax Exemption for Real Property of Senior Citizens, (2017)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp467rnw_fill_in.pdf accessed 07/17/2018]
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New York Department of Taxation and Finance - Office of Real Property Tax Services, Senior Citizens' Exemption Question And Answers - Partial Exemption from Property Taxes in New York State, (2017)
[https://www.tax.ny.gov/pdf/publications/orpts/senior.pdf accessed 07/17/2018]
View Archived Source ]
1624 Texas 2018 Tex. Tax Code §11.26, Tex. Tax Code §11.261 (in effect for 2018)
Tex. Cons. §1-b(h)
1625 Rhode Island 2018 R.I. Gen. Laws § 44-3-15;
R.I. Gen. Laws § 44-3-15.1;
R.I. Gen. Laws § 44-3-16;
R.I. Gen. Laws § 44-3-16.2;
R.I. Gen. Laws § 44-3-31.1 (in effect for 2018)
Rhode Island Municipal Finance, State Exemptions Report (page 29)
[http://www.municipalfinance.ri.gov/documents/data/exemptions/exemptions_report.pdf Accessed 11/08/2018]
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Rhode Island Department of Revenue Veteran Senior and Other Tax Exemption Programs by Location (2017)
[http://www.municipalfinance.ri.gov/documents/data/exemptions/ExemptionsReport2017.pdf Accessed 11/08/2018]
View Archived Source
1626 Maryland 2018 Md. Code, Tax-Property § 9-102 (in effect for 2018)
Maryland Department of Assessments and Taxation Renters' Tax Credit Form RTC-60 2018 [http://dat.maryland.gov/SDAT%20Forms/RTC-60.pdf ]
View Archived Source

Maryland State Department of Assessments and Taxation, Renters' Tax Credits [http://dat.maryland.gov/realproperty/Pages/Renters%27-Tax-Credits.aspx accessed 07/10/2018]
View Archived Source
1627 New Jersey 2018 N.J. Rev. Stat. § 54:4-8.40 ~ N.J. Rev. Stat. § 54:4-8.41a (in effect for 2018)
N.J. Const., Art. VIII, Sec. 1, Para. 4
New Jersey Treasury Department, Application for Property Tax Deduction for Senior Citizens and Disabled Individuals, (2018)
[http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/ptd.pdf Accessed 09/05/2018]
View Archived Source

New Jersey Treasury Department, Guide for Property Tax Benefits, (2018)
[http://www.state.nj.us/treasury/taxation/pdf/lpt/ptbenefitsbrochure.pdf Accessed 09/05/2018]
View Archived Source
1628 Wyoming 2018 Wyo. Stat. § 39-13-107 (b)(iii) (in effect for 2018)
Wyoming Department of Revenue Property Tax Division Current Property Tax Relief/Credit/Deferral Programs March 2017
[http://fremontcountywy.org/wp-content/uploads/2017/10/Property-Tax-Relief-Programs.pdf Accessed 04/02/2019]
View Archived Source

Teton County Assessor Property Tax Deferral Program application
[http://www.tetonwyo.org/DocumentCenter/View/226/Property-Tax-Deferral-Program-Form-and-Instructions-PDF Accessed 04/02/2019]
View Archived Source
1629 Idaho 2018 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2018)
2019 Property Tax Reduction Income Brackets (2018) Idaho State Tax Commission [https://tax.idaho.gov/pubs/EPB00168_09-10-2018.pdf Accessed 09/24/2018] View Archived Source

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

2018 Property tax Reduction Income Brackets (2017) Idaho State Tax Commission [https://tax.idaho.gov/pubs/EPB00168_10-02-2017.pdf Accessed 03/05/2018]
View Archived Source

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

Idaho Tax Commission Application for Property Tax Reduction for 2018 [https://tax.idaho.gov/forms/EFO00002_01-01-2018.pdf Accessed 08/28/2018] View Archived Source
Idaho State Tax Commission Property Tax Reduction Website [https://tax.idaho.gov/i-1052.cfm Accessed 09/24/2018] View Archived Source
1630 Colorado 2018 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2018)
Colo. Const. Art. X, Section 3.5
Colorado Department of the Treasury, Senior and Veteran Property-Tax Programs, Property Tax Exemption Program for Seniors and Disabled Veterans
[https://treasury.colorado.gov/senior-and-veteran-property-tax-programs Accessed 10/07/2021]
View Archived Source
1631 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
1632 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
1633 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
1634 Maryland 2019 Md. Code, Tax-Property § 9-219 (in effect for 2019)
1635 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)
1636 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
1637 Alabama 2019 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2019)
Alabama Homestead Comparison Chart (May 2013)
[https://revenue.alabama.gov/property-tax/homestead-exemptions/ Accessed on 06/15/2020]
View Archived Source
1638 Georgia 2019 Ga. Code Ann. § 48-5-70 ~ § 48-5-84;
Ga. Code Ann. § 48-2-40 (in effect for 2019)
Gwinnett County Tax Commissioner's Office, Property Taxes and Motor Vehicle Facts
[https://gwinnetttaxcommissioner.publicaccessnow.com/Portals/0/PDF/OTCBrochure.pdf Accessed 11/28/2018]
View Archived Source
1639 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
1640 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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1641 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
1642 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]
View Archived Source

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
1643 Illinois 2019 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2019)
1644 Arizona 2019 Arz. Const. Art. IX § 18 (7)
Maricopa County Assessor 2018 Senior Valuation Protection Information and Application
[https://mcassessor.maricopa.gov/static/docs/Senior-Valuation-Protection-Form.pdf Accessed 02/26/2018]
View Archived Source

Senior Property Valuation Protection Option
[https://azdor.gov/forms/property-forms/senior-property-valuation-protection-option accessed 9/04/2020]
View Archived Source
1645 New York 2019 N.Y. R.P.T. Law § 467 (in effect for 2019)
New York Department of Taxation and Finance - Office of Real Property Tax Services, Instructions for Form RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens, (2018)
[https://www.tax.ny.gov/pit/property/exemption/seniorexempt.htm accessed 07/17/18]
View Archived Source

New York Department of Taxation and Finance - Office of Real Property Tax Services, Senior Citizens' Exemption Question And Answers - Partial Exemption from Property Taxes in New York State, (2017)
[https://www.tax.ny.gov/pdf/publications/orpts/senior.pdf accessed 07/17/2018]
View Archived Source ]
1646 Minnesota 2019 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2019)

2019 Minn. Laws ch. 6 § 4-26
Minnesota Department of Revenue Fact Sheet for Senior Citizens Property Tax Deferral Program
[http://www.revenue.state.mn.us/propertytax/factsheets/factsheet_07.pdf Accessed 10/09/2018] View Archived Source

Minnesota Department of Revenue Senior Citizens Property Tax Deferral Application
[http://www.revenue.state.mn.us/Forms_and_Instructions/crscd.pdf Accessed 10/09/2018]
View Archived Source

Minnesota Department of Revenue Senior Citizens Property Tax Deferral Program (2019)
[https://www.house.leg.state.mn.us/hrd/pubs/ss/ssscptdp.pdf Accessed 12/21/2020]
View Archived Source
Minnesota Department of Revenue Senior Citizens Property Tax Deferral Program [http://www.revenue.state.mn.us/individuals/prop_tax_refund/Pages/Senior_Citizens_Property_Tax_Deferral_Program.aspx Accessed 10/09/2018] View Archived Source
1647 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
1648 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
1649 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]
1650 California 2019 Cal. Revenue and Taxation Code § 69.5 (in effect for 2019)
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 05/13/2020]
View Archived Source

Propositions 60/90 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#FAQs Accessed on 05/13/2020]
View Archived Source

Proposition 110 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed on 05/13/2020]
View Archived Source
1651 Delaware 2019 Del. Code tit. 9, § 8131 ~ §8135;
Del. Code tit. 9, § 8141;
Del. Code tit. 9, § 8363 (in effect for 2019)
1652 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]
View Archived Source .pdf

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]
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 02/11/2019]
View Archived Source
1653 Montana 2019 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2019)
Montana Department of Revenue Form 2 Individual Income Tax Return, includes Montana Elderly Homeowner/Renter Credit Application for filing in 2019 (2018)
[https://app.mt.gov/myrevenue/Endpoint/DownloadPdf?yearId=937 Accessed 12/21/2020]
View Archived Source
1654 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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1655 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
1656 Maine 2019 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2019)
1657 Connecticut 2019 Conn. Gen. Stat. § 12-81(55);
Conn. Gen. Stat. § 12-81i;
Conn. Gen. Stat. § 12-81l;
Conn. Gen. Stat. § 12-94a (in effect for 2019)
Connecticut Office of Policy and Management, Application for Disabled Form D1
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/D1Disabled-App.pdf Accessed 09/14/2020]
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Connecticut Office of Policy and Management Question and Answer Booklet Totally Disabled Q&A pp. 31- 33
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/OWNERS-QA-2019.pdf Accessed 09/14/2020]
View Archived Source
Disabled Tax Relief Program Description, Office of Policy and Management
[http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383142 accessed 03/05/2019]
1658 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]
View Archived Source

Massachusetts Department of Revenue, Informational Guideline Release 06-201 for Senior Property Tax Deferrals
[http://www.mass.gov/dor/docs/dls/publ/igr/2006/igr06-201.pdf Accessed 01/06/2021]
View Archived Source

Massachusetts Department of Revenue, State Tax Form 97: Seniors 65 and Older Application for Property Tax Deferral
[http://www.mass.gov/dor/docs/dls/publ/forms/97-41a-application.pdf Accessed 01/06/2021]
View Archived Source
1659 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]
View Archived Source
1660 New Jersey 2019 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2019)
New Jersey Department of the Treasury Senior Freeze Application and Information Packet, 2018 for filing in 2019
[https://www.state.nj.us/treasury/taxation/pdf/ptr/ptr18-cp.pdf accessed 12/21/2020]
View Archived Source

Senior Freeze (Property Tax Reimbursement) Income Limit History
[http://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed 12/21/2020]
View Archived Source
New Jersey Department of the Treasury Website for Senior Property Tax Reimbursement (Senior Freeze)
[http://www.state.nj.us/treasury/taxation/ptr/ Accessed 05/30/2018]
View Archived Source
1661 Tennessee 2019 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2019)
1662 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]
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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
1663 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
1664 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]
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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]
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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]
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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]
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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]
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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]
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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
1665 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]
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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
1666 Maryland 2019 Md. Code, Tax-Property § 9-245 (in effect for 2019)
1667 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]
1668 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
1669 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
1670 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
1671 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
1672 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]
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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]
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1673 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
1674 Michigan 2019 Mich. Comp. Laws § 206.520;
Mich. Comp. Laws § 206.522 (in effect for 2019)
2015 Mi. Laws Ch. 179 § 522

Michigan Individual Income Tax Forms and Instruction MI-1040
[https://www.michigan.gov/documents/taxes/MI-1040_Book_642356_7.pdf Accessed 12/21/2020]
View Archived Source

Michigan Department of Treasury, Taxpayer's Guide 2018
[https://www.legislature.mi.gov/Publications/TaxpayerGuide-2018.pdf Accessed 12/21/2020]
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Michigan Department of Treasury, Checklist for Determining Total Household Resources
[https://www.michigan.gov/documents/taxes/ChecklistDetermineTHR_444822_7.pdf accessed 12/21/2020]
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Michigan Department of Treasury, Checklist for Preparing a Homestead Property Tax Credit (MI-1040CR)
[https://www.michigan.gov/documents/taxes/MI-1040CR-Checklist_405711_7.pdf accessed 12/21/2020] View Archived Source

Michigan Department of Treasury, General Information for Filing Homestead Property Tax Credit Claim, (2018)
[https://www.michigan.gov/documents/taxes/MI-1040CR_instructions_642358_7.pdf Accessed 12/21/2020]
View Archived Source

Michigan Department of Treasury, 2018 Michigan Homestead Property Tax Credit Claim MI-1040CR, (2018)
[https://www.michigan.gov/documents/taxes/MI-1040CR_642216_7.pdf Accessed 12/21/2020]
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Michigan Department of Treasury, 2018 Michigan Homestead Property Tax Credit Claim MI-1040CR-2, (2018)
[https://www.michigan.gov/documents/taxes/MI-1040CR-2_642237_7.pdf Accessed 12/21/2020]
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Michigan Department of Treasury, Homestead Property tax Credit Information (2017)

[https://www.michigan.gov/taxes/0,4676,7-238-43535_43538-155081--,00.html accessed 6/29/2018]
1675 Hawaii 2019 Honolulu: ROH 8-10.4;
Maui: Code of County §3.48.450;
Hawaii: Laws §19-71;
Kauai: Laws §5A-11.4 (in effect for 2019)
City and County of Honolulu Real Property Assessment Division, Real Property Assessment Exemption Information
[https://www.realpropertyhonolulu.com/exemptions/exemption-information/ Accessed on 07/06/2017]
View Archived Source

City and County of Honolulu Department of Budget Application for Homestead Exemption, (2019)
[https://www.realpropertyhonolulu.com/media/1398/bfsrpp3.pdf Accessed 11/19/2020]
View Archived Source

County of Kauai Department of Finance, RPA Exemption Information, (2018)
[https://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information#who Accessed on 10/22/2020]
View Archived Source

County of Hawaii Real Property Tax Division, Home Exemptions Brochure, (2015)
[http://www.hawaiipropertytax.com/forms/Home%20Exemptions%20Brochure.pdf accessed 10/22/2020]
View Archived Source

Maui County Real Property Assessment Division Tax Relief Programs
[https://www.mauicounty.gov/FAQ.aspx?TID=94#a_94 Accessed10/22/2020]
View Archived Source
1676 Illinois 2019 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2019)
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions (2019)
[https://www2.illinois.gov/rev/localgovernments/property/Pages/taxrelief.aspx Accessed 12/11/2020]
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1677 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
1678 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]
View Archived Source
1679 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
1680 Texas 2019 Tex. Tax Code §11.26,
Tex. Tax Code §11.261 (in effect for 2019)
Tex. Cons. §1-b(h)
1681 West Virginia 2019 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2019)
West Virginia State Tax Department, 2018 West Virginia Personal Income Tax Forms and Instructions (2018)
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/West%20Virginia/2020/wv_personal_income_tax_return_and_instructions_2019.pdf accessed 09/23/2020]
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1682 North Carolina 2019 N.C. Gen. Stat. § 105‑277.1B (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
1683 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
1684 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]
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Louisiana House of Representatives - House Fiscal Division, Louisiana Property Tax Basics FAQ's, (2017)
[http://house.louisiana.gov/housefiscal/DOCS_TAXREV/2104_Louisiana%20Property%20Tax%20Basics.pdf Accessed 12/17/2020]
View Archived Source
1685 Colorado 2019 Colo. Rev. Stat. § 39-3.7-101 ~ 102 (in effect for 2019)
2019 Colo. Sess. Laws ch. 222 (HB 1080 §3)
1686 Delaware 2019 Del. Code tit. 22, § 1001- 1005 (in effect for 2019)
1687 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
1688 New Hampshire 2019 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2019)
1689 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
1690 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
1691 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
1692 Maine 2019 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2019)
1693 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
1694 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
1695 Utah 2019 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2019)
2019 Utah State Tax Commission Publication 36 Property Tax Relief Programs for Individuals
[https://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 09/26/2018]
View Archived Source
1696 Maine 2019 Me. Rev. Stat. Ann. tit. 36, § 5219-KK (in effect for 2019)

ME. 2017 Laws Ch. 211 Sec. D-6 & D-7
Session Laws of Maine, 2019 Me. Acts ch. 343
Property Tax Fairness Credit Application (2018 tax year): Maine Revenue Services [https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/18_1040me_ptfc_stfc_d_rev_jan2019_0.pdf Accessed 12/18/2020]
View Archived Source

Maine Revenue Services Property Tax Fairness Credit Summary
[https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/income-tax-credits/property-tax-fairness-credit Accessed 12/18/2020]
1697 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]
View Archived Source

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]
View Archived Source

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]
View Archived Source


Pennsylvania Department of Revenue Property Tax/Rent Rebate Program
[http://www.revenue.pa.gov/GeneralTaxInformation/PropertyTaxRentRebateProgram/Pages/default.aspx Accessed 11/25/2020]
View Archived Source
1698 Massachusetts 2019 Mass. Gen. Laws ch. 59, § 5-18 (in effect for 2018)
Massachusetts Department of Revenue State Tax Form 98: Statutory Exemption for Financial Hardship
[https://www.mass.gov/files/documents/2017/09/25/form98.pdf Accessed 01/05/2021]
View Archived Source
1699 Florida 2019 Fla. Stat. § 196.075 (in effect for 2019)
Fla. Const. Art. VII §6(d)
Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return, (2019)
[http://floridarevenue.com/property/Documents/dr501sc.pdf Accessed 11/23/2020]
View Archived Source
1700 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
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