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
Washington 2019 Property Tax Exemption for Widow or Widowers of Veterans (Circuit Breaker) Circuit Breaker Age, Income Ceiling, Principal Residence, Surviving Spouse 1701 WA103_RR19
Connecticut 2019 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1702 CT102_RR19
District of Columbia 2019 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1703 DC106_RR19
Idaho 2019 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1704 ID102_RR19
Maryland 2019 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Homeowner, Renter 1705 MD111_RR19
District of Columbia 2019 Regular and Elderly Circuit Breaker (Schedule H) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1706 DC108_RR19
Utah 2019 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1707 UT105_RR19
Arizona 2019 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1708 AZ104_RR19
Rhode Island 2019 Property Tax Relief for Elderly and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1709 RI101_RR19
Ohio 2019 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1710 OH101_RR19
Georgia 2019 School Property Tax Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 1711 GA108_RR19
Washington 2019 Property Tax Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 1712 WA102_RR19
Michigan 2019 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 1713 MI105_RR19
Illinois 2019 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 1714 IL106_RR19
Colorado 2019 Property Tax and Rent Rebate (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Surviving Spouse, Other Criteria 1715 CO102_RR19
New York 2019 Property Tax Relief Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1716 NY114_RR19
North Dakota 2019 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1717 ND101_RR19
Mississippi 2019 Homestead Exemption for Seniors or the Disabled Assessment Freeze, Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1718 MS102_RR19
Kansas 2019 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 1719 KS103_RR19
Pennsylvania 2019 Rebate and Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1720 PA102_RR19
South Dakota 2019 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1721 SD104_RR19
Tennessee 2019 Local Option Property Tax Freeze Act Assessment Freeze, Other Age, Homeowner, Income Ceiling, Principal Residence 1722 TN104_RR19
Colorado 2019 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1723 CO103_RR19
West Virginia 2019 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 1724 WV102_RR19
Massachusetts 2019 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1725 MA105_RR19
New Hampshire 2019 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 1726 NH108_RR19
Maine 2019 Deferred Collection of Homestead Property Taxes (Program Phasing Out) Deferral Age, Homeowner, Income Ceiling, Principal Residence 1727 ME108_RR19
New Mexico 2019 Property Tax Rebate for Elderly with Local Option (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1728 NM105_RR19
Alaska 2019 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1729 AK103_RR19
Tennessee 2019 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1730 TN103_RR19
Massachusetts 2020 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 1731 MA108_RR20
Alaska 2020 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1732 AK103_RR20
Washington 2020 Property Tax Exemption for the Elderly, Disabled or Veterans (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1733 WA101_RR20
New York 2020 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse, Other Criteria 1734 NY112_RR20
South Dakota 2020 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1735 SD103_RR20
Illinois 2020 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 1736 IL106_RR20
District of Columbia 2020 Regular and Elderly Circuit Breaker (Schedule H) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1737 DC108_RR20
Massachusetts 2020 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1738 MA105_RR20
District of Columbia 2020 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1739 DC105_RR20
Alabama 2020 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 1740 AL402_RR20
Florida 2020 Local Option Homestead Exemption for Limited-Income Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1741 FL107_RR20
Arizona 2020 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1742 AZ103_RR20
New Hampshire 2020 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 1743 NH108_RR20
Rhode Island 2020 Property Tax Relief for Elderly and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1744 RI101_RR20
Maryland 2020 Local Property Tax Deferral Options Deferral Age, Income Ceiling, Other Criteria 1745 MD102_R20
Minnesota 2020 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1746 MN104_RR20
Maine 2020 Veteran Exemption Including Surviving Spouses, Minor Children and Parents of Deceased Veterans Exemption Age, Disability, Veteran, Surviving Spouse 1747 ME103_RR20
Maryland 2020 State Renters' Tax Credit with Local Option (Circuit Breaker) Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 1748 MD103_RR20
South Dakota 2020 Sales and Property Tax Refund for Senior and Disabled Citizens (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1749 SD101_RR20
Oklahoma 2020 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1750 OK101_RR20
Georgia 2020 Homestead Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 1751 GA101_RR20
Maryland 2020 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Homeowner, Income Ceiling, Principal Residence 1752 MD112_RR20
West Virginia 2020 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 1753 WV102_RR20
Texas 2020 Deferral for Elderly, Disabled Person, or Disabled Veteran Deferral Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse 1754 TX106_RR20
Georgia 2020 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 1755 GA110_RR20
Connecticut 2020 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1756 CT102_RR20
Massachusetts 2020 Credit or Exemption for Surviving Spouses, Minor Children of Deceased Parents, and Persons Over Age 70 with Local Option (Clause 17- 17F) Credit, Exemption Age, Homeowner, Principal Residence, Wealth Limit, Surviving Spouse, Other Criteria 1757 MA101_RR20
Maine 2020 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 1758 ME110_RR20
Washington 2020 Property Tax Freeze for the Elderly, Disabled or Veterans Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 1759 WA102_RR20
Wisconsin 2020 Homestead Credit (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 1760 WI101_RR20
New Mexico 2020 Property Tax Rebate for Elderly with Local Option (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1761 NM105_RR20
Washington 2020 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1762 WA104_RR20
South Dakota 2020 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1763 SD104_RR20
Indiana 2020 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 1764 IN104_RR20
Massachusetts 2020 Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 1765 MA112_RR20
Florida 2020 Homestead Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence 1766 FL105_RR20
Arkansas 2020 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 1767 AR103_RR20
Florida 2020 Local Option Additional Exemption for Low-Income Seniors with Long-Term Residency Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1768 FL109_RR20
Arizona 2020 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1769 AZ104_RR20
Montana 2020 Elderly Homeowner/Renter Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter 1770 MT104_RR20
Rhode Island 2020 Local Option Tax Rate and Valuation Freeze with Eligibility Requirements Assessment Freeze Age, Disability, Income Ceiling 1771 RI102_RR20
Mississippi 2020 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 1772 MS103_RR20
Maine 2020 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 1773 ME106_RR20
Colorado 2020 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner, Other Criteria 1774 CO101_RR20
Utah 2020 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1775 UT105_RR20
North Carolina 2020 Homestead Circuit Breaker Tax Deferment for Senior or Disabled Citizens Circuit Breaker, Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1776 NC103_RR20
Oklahoma 2020 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1777 OK105_RR20
Connecticut 2020 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1778 CT111_RR20
Texas 2020 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1779 TX101_RR20
Georgia 2020 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 1780 GA103_RR20
Kansas 2020 Homestead Property Tax Refund (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Veteran, Surviving Spouse, Other Criteria 1781 KS102_RR20
Maryland 2020 Local Option Property Tax Credit for Long-term Elderly Residents and Veterans Credit Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1782 MD116_RR20
District of Columbia 2020 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1783 DC106_RR20
Nebraska 2020 Homestead Exemption for Senior Citizens (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1784 NE101_RR20
Ohio 2020 Disabled Veteran Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 1785 OH105_RR20
Tennessee 2020 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1786 TN101_RR20
Hawaii 2020 Basic and Elderly Home Exemption Exemption Age, Homeowner, Principal Residence, Other Criteria 1787 HI101_RR20
California 2020 Property Tax Postponement Program for Senior, Blind, and Disabled Citizens with Local Option Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1788 CA102_RR20
Idaho 2020 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1789 ID102_RR20
Tennessee 2020 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1790 TN103_RR20
Illinois 2020 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 1791 IL102_RR20
Massachusetts 2020 Tax Deferral and Recovery for Poverty or Financial Hardship (Clause 18A) Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1792 MA102_RR20
Alabama 2020 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner, Other Criteria 1793 AL103_RR20
Washington 2020 Property Tax Exemption for Widow or Widowers of Veterans (Circuit Breaker) Circuit Breaker Age, Income Ceiling, Principal Residence, Surviving Spouse 1794 WA103_RR20
New Jersey 2020 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1795 NJ103_RR20
South Dakota 2020 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse 1796 SD105_RR20
Indiana 2020 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 1797 IN107_RR20
Michigan 2020 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 1798 MI105_RR20
Kansas 2020 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 1799 KS103_RR20
Arizona 2020 Elderly Assistance Fund - Primary School District Tax Reduction Credit Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1800 AZ102_RR20

Pages

# State Year Source
1701 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
1702 Tennessee 2019 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2019)
1703 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]
View Archived Source

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
1704 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
1705 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
1706 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
1707 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
1708 Maryland 2019 Md. Code, Tax-Property § 9-219 (in effect for 2019)
1709 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
1710 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]
View Archived Source

Rhode Island, Department of Taxation, Rhode Island Tax News, p.14, 2018
[http://www.tax.ri.gov/newsletter/Rhode%20Island%20Division%20of%20Taxation%20Newsletter%20--%20Special%20Edition%20--%20Filing%20Season%202018.pdf Accessed 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
1711 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]
View Archived Source

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]
View Archived Source


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]
View Archived Source
1712 Alaska 2019 Alaska Stat. § 29.45.030(e); Alaska Stat. § 29.45.030(i)(in effect for 2019)
Department of Commerce Office of the State Assessor Alaska Taxable p. 38 (2020)
[https://www.commerce.alaska.gov/web/Portals/4/pub/OSA/Official%202019%20Alaska%20Taxable.pdf Accessed on 06/15/2020]
View Archived Source

Property Tax Exemptions in Alaska (2013) Division of Community and Regional Affairs [https://www.commerce.alaska.gov/web/dcra/LocalGovernmentOnline/TaxationAssessment/PropertyTaxExemptionsinAlaska.aspx accessed 06/15/2020]

View Archived Source
1713 Georgia 2019 Ga. Code Ann. § 48-5-52 (in effect for 2019)
Ga. Const. Art. VII, § II
Georgia Department of Revenue, Application for Homestead Exemptions (General)
[https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Form/LGS-Homestead_Application_for_Homestead_Exemption.pdf Accessed 12/21/2020] View Archived Source

Georgia Department of Human Services Senior Homeowner's Resource Guide (Page 25-28)
[http://dhs.georgia.gov/sites/aging.georgia.gov/files/imported/DHR-DAS/DHR-DAS_Newsletter/GA%20Senior%20Homeowners%20Guide.pdf Accessed 12/21/2020] View Archived Source
Property Tax Exemptions, Department of Revenue
[https://dor.georgia.gov/property-tax-exemptions Accessed 09/20/2018]
View Archived Source
1714 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
1715 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]
View Archived Source

Michigan Department of Treasury, Frequently Asked Questions (FAQs) About Deferred Special Assessments (August 2018) [http://www.michigan.gov/documents/treasury/DeferredSpecialAssessments_189257_7.pdf Accessed on 02/07/2019]
View Archived Source
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
1716 Illinois 2019 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2019)
1717 Colorado 2019 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2019)
Colo. Const. Art. X, Section 3.5
Colorado Department of the Treasury, Senior and Veteran Property-Tax Programs, Property Tax Exemption Program for Seniors and Disabled Veterans
[https://treasury.colorado.gov/senior-and-veteran-property-tax-programs Accessed 10/07/2021]
View Archived Source
1718 District of Columbia 2019 DC ST § 47-1806.06 (in effect for 2019)

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
1719 Arizona 2019 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2019)
1720 New York 2019 N.Y. Tax Law §606(n-1) (in effect for 2019)
New York State Department of Taxation and Finance, Property Tax Relief Credit Amounts (2019)
[https://www.tax.ny.gov/pit/property/ptrf-addinfo.htm Accessed 12/21/2020]
View Archived Source

New York State Department of Taxation and Finance, Property Tax Relief Credit, (2017)
[https://www.tax.ny.gov/pit/property/property-tax-relief.htm Accessed 12/21/2020]
View Archived Source

New York State Department of Taxation and Finance, Property Tax Credit Lookup, (2017)
[https://www.tax.ny.gov/pit/property/credit-lookup.htm accessed 12/21/2020]
View Archived Source
1721 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
1722 Mississippi 2019 Miss. Code Ann. § 27-33-19;
Miss. Code Ann. § 27-33-67 (2);
Miss. Code Ann. § 27-33-75;
Miss. Code Ann. § 27-33-77 (in effect for 2019)
Mississippi Tax Commission, Property FAQ
[https://www.dor.ms.gov/Property/Documents/PropertyFAQ.pdf accessed 12/21/2020]
View Archived Source
1723 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]
1724 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]
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South Dakota Department of Revenue Property Tax Relief Programs Website
[http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 02/11/2019]
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1725 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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1726 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
1727 Colorado 2019 Colo. Rev. Stat. § 39-31-101 (in effect for 2019)
Colorado Department of Revenue Property Tax/Rent/Heat Rebate Booklet, (Tax year 2018 for benefit 2019)
[https://www.colorado.gov/pacific/sites/default/files/104PTC.pdf Accessed on 09/02/2020]
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Final Fiscal Note (2014) Colorado Legislative Council Staff Fiscal Note [http://www.leg.state.co.us/clics/clics2014a/csl.nsf/billcontainers/252DAD4B597DDA3387257C300005BB72/$FILE/SB014_f1.pdf Accessed 10/28/2020 View Archived Source
Colorado Department of Revenue Taxation Division, Property Tax, Rent, Heat Credit Rebate
[https://www.colorado.gov/pacific/tax/property-tax-rent-heat-credit-ptc-rebate-file Accessed 03/05/2019]
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1728 Massachusetts 2019 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2019)
Massachusetts Division of Local Services, Taxpayers Guide to Local Property Tax Deferrals for Seniors
[http://www.mass.gov/dor/docs/dls/publ/brochures/proptaxdef.pdf Accessed 01/06/2021]
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Massachusetts Department of Revenue, Informational Guideline Release 06-201 for Senior Property Tax Deferrals
[http://www.mass.gov/dor/docs/dls/publ/igr/2006/igr06-201.pdf Accessed 01/06/2021]
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Massachusetts Department of Revenue, State Tax Form 97: Seniors 65 and Older Application for Property Tax Deferral
[http://www.mass.gov/dor/docs/dls/publ/forms/97-41a-application.pdf Accessed 01/06/2021]
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1729 New Hampshire 2019 N.H. Rev. Stat. § 72:33;
N.H. Rev. Stat. § 72:38-a (in effect for 2019)
Elderly and Disabled Tax Deferral Application
[http://www.townofdalton.com/files/Download/PA-30.pdf accessed 12/21/2020]
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1730 Maine 2019 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2019)
1731 Massachusetts 2020 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2020)
Massachusetts Division of Local Services, Taxpayers Guide to Local Property Tax Deferrals for Seniors (2016)
[https://www.mass.gov/doc/qualifying-persons/download Accessed 10/15/2021]
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Massachusetts Department of Revenue, Informational Guideline Release 06-201 for Senior Property Tax Deferrals (2006)
[https://archives.lib.state.ma.us/bitstream/handle/2452/41694/ocn425958307-06-201.pdf?sequence=1&isAllowed=y Accessed 10/15/2021]
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Massachusetts Department of Revenue, State Tax Form 97: Seniors 65 and Older Application for Property Tax Deferral (2016)
[https://www.mass.gov/doc/form-97-application-for-clause-41a-senior-property-tax-deferral/download Accessed 10/15/2021]
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Massachusetts Division of Local Services Guidelines, Opinions And Advisories
[https://www.mass.gov/lists/guidelines-opinions-and-advisories Accessed 10/15/2021]

State Library of Massachusetts Informational Guideline Releases: Recent Submissions
[https://archives.lib.state.ma.us/handle/2452/41056/recent-submissions Accessed 10/15/2021]

Massachusetts Department of Revenue, Property Tax Forms and Guides
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 10/15/2021]
1732 District of Columbia 2020 DC ST § 47-845;
DC ST § 47-845.02
DC ST § 47-845.03 (in effect for 2020)
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 11/04/2021]
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Homestead/Senior Citizen Deduction (2017) Office of Tax and Revenue
[http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed 11/04/2021]
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1733 Alabama 2020 Ala. Code § 40-9-19;
Ala. Code § 40-9-21 (in effect for 2020)
Alabama Homestead Comparison Chart (May 2013)
[https://revenue.alabama.gov/property-tax/homestead-exemptions/ Accessed on 10/25/2021]
View Archived Source
1734 New Hampshire 2020 N.H. Rev. Stat. § 72:33;
N.H. Rev. Stat. § 72:38-a (in effect for 2020)
Elderly and Disabled Tax Deferral Application Form PA-30
[https://www.revenue.nh.gov/forms/documents/pa-30-ext-print.pdf accessed 11/16/2021]
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New Hampshire Department of Revenue Administration, Forms and Instructions - Exemption & Tax
[https://www.revenue.nh.gov/forms/exempt-credit.htm accessed 11/16/21]
1735 Massachusetts 2020 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2020)

Massachusetts Department of Revenue Technical Information Release TIR 19-13: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older dated 10/08/2019 (for tax year 2019 benefit payable in 2020)
[https://www.mass.gov/technical-information-release/tir-19-13-annual-update-of-real-estate-tax-credit-for-certain-persons Accessed 09/25/2020]
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Massachusetts: Applying for the Circuit Breaker Credit [https://www.mass.gov/how-to/apply-for-the-circuit-breaker-credit Accessed 09/25/2020] View Archived Source
1736 Washington 2020 Wash. Rev. Code § 84.36.379 ~ 84.36.389;
Wash. Rev. Code 84.04.140 (in effect for 2020)
2019 Wash. Sess. Laws ch. 453 § 1 (SB5160)

Wash. Const. Art. VII §10
Department of Revenue, Application for Senior Citizen and Disabled Persons Exemption from Property Taxes (2020),
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/64-0002.pdf accessed 01/15/2021]
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Washington, Department of Revenue, Senior citizens and people with disabilities exemption and deferred income thresholds (Tax Years 2020-2023)
[https://dor.wa.gov/sites/default/files/2023-08/IncomeThres_20-23.pdf?uid=65033565c7cf9 Accessed 09/14/2023]
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Property Tax Exemption for the Elderly, Disabled or Veterans, Department of Revenue
[https://dor.wa.gov/content/property-tax-exemption-program-senior-citizens-and-disabled-persons accessed 01/15/2021]
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1737 Rhode Island 2020 R.I. Gen. Laws § 44-33-1 ~ § 44-33-19 (in effect for 2020)
Rhode Island Division of Taxation 2019 Form RI-1040H Application and Instructions (filed in 2020, based on 2019 income)
[http://www.tax.ri.gov/forms/2019/Income/2019%20RI-1040H_m.pdf Accessed 11/10/2021]
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Rhode Island, Department of Taxation, Rhode Island Tax News, pp. 12 & 17, 2020
[http://www.tax.ri.gov/newsletter/Rhode_Island_Division_of_Taxation_Newsletter_Filing_Season_2020.pdf Accessed 11/10/2021]
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Rhode Island Division of Taxation Personal Income Tax Forms
[http://www.tax.ri.gov/taxforms/personal.php Accessed 02/20/2021]
1738 Maryland 2020 Md. Code, Tax-Property § 10-201 ~ § 10-201.1;
Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2020)

Department of Assessments and Taxation, A Homeowner's Guide to Property Taxes and Assessments,
[http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx accessed 11/11/2021]
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1739 Minnesota 2020 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2020)

Minnesota Department of Revenue Fact Sheet for Senior Citizens Property Tax Def
https://www.lyonco.org/home/showpublisheddocument/4931/63707336131220000 Deferral Program Accessed 10/18/2021] View Archived Source

Minnesota Department of Revenue Senior Citizens Property Tax Deferral Application
[https://www.revenue.state.mn.us/sites/default/files/2020-04/crscd_20.pdf Accessed 10/18/2021]
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Minnesota Department of Revenue Senior Citizens Property Tax Deferral Program (2019)
[https://www.house.leg.state.mn.us/hrd/pubs/ss/ssscptdp.pdf Accessed 10/18/2021]
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Minnesota Department of Revenue Senior Citizens Property Tax Deferral Program (2020)
[https://www.revenue.state.mn.us/property-tax-deferral-senior-citizens Accessed 10/18/2021]
1740 Maine 2020 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2020)
Maine Revenue Services, Application for Veterans Property Tax Exemption, (2016)
[https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/veteranapp_0.pdf Accessed 10/12/2021] View Archived Source

Maine Revenue Services, Flowchart Guide for Veteran Eligibility, (2018)
[https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/vetflowchart.pdf Accessed 10/12/2021]
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Maine Revenue Services: Property Tax Exemptions Overview
[https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/property-tax-relief-programs/property-tax-exemptions Accessed 10/12/2021]
1741 Florida 2020 Fla. Stat. § 196.075 (in effect for 2020)
Fla. Const. Art. VII §6(d)
Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return
[http://floridarevenue.com/property/Documents/dr501sc.pdf Accessed 11/05/2021]
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Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 11/05/2021]
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Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions
[http://floridarevenue.com/property/Documents/dr501.pdf accessed 11/05/2021]
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Brevard County Property Appraiser, Additional Exemption for Limited-Income Senior Citizens
[https://www.bcpao.us/Docs/Brochures/Brochure_Seniors.pdf accessed 11/05/2021]
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Florida Department of Revenue, Property Tax Oversight (2019)
[https://floridarevenue.com/property/pages/forms.aspx accessed 11/05/2021]
View Archived Source
1742 Oklahoma 2020 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2020)
Oklahoma Tax Commission Claim Form for Credit or Refund for Property Taxes 2020 (based on 2019 income)
[https://www.ok.gov/tax/documents/538-H-19.pdf Accessed 11/10/2021] View Archived Source

Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://www.ok.gov/tax/documents/TES-14.pdf Assessed 11/10/2021]
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1743 Arizona 2020 Ariz. Rev. Stat. § 43-1072 (in effect for 2020)
Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit tax year 2019 for filing in 2020
[https://azdor.gov/forms/individual/property-tax-refund-credit-booklet Accessed 10/25/2021]
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1744 Georgia 2020 Ga. Code Ann. § 48-5-47 (in effect for 2020)
Ga. Const. Art. VII, § 2
Georgia Department of Revenue, Application for Homestead Exemptions (General)
[https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Form/LGS-Homestead_Application_for_Homestead_Exemption.pdf Accessed 10/27/2021]
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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 10/27/2021] View Archived Source
Property Tax Guide for Georgia Citizens, Department of Revenue
[https://dor.georgia.gov/property-tax-exemptions Accessed 10/27/2021]
View Archived Source
1745 Maryland 2020 Md. Code, Tax-Property § 9-245 (in effect for 2020)
[lhttps://mgaleg.maryland.gov/2018RS/Chapters_noln/CH_709_sb0599t.pdf Date Accessed 12/19/21]
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1746 District of Columbia 2020 DC ST § 47-1806.06 (in effect for 2020)

Office of Tax and Revenue, Schedule H Homeowner and Renter Property Tax Credit Form (2019 tax year for filing in 2020)
[https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2019%20Schedule%20H.pdf Accessed 11/05/2021]
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1747 Maryland 2020 Md. Code Tax-Property § 9-102;
Md. Code Tax-Property §9-402 (in effect for 2020)
2020 Md. Laws ch.179
Maryland Department of Assessments and Taxation Renters' Tax Credit Form RTC-1 2020
[https://dat.maryland.gov/SDAT%20Forms/2020RTCApplication.pdf Accessed 06/22/2021]
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1748 South Dakota 2020 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2020)
South Dakota Department of Revenue, 2019 (to be filed in 2020) Sales or Property Tax Refund for Seniors and Disabled: Application, (2019)
[https://dor.sd.gov/media/wsqehuhj/2019-sales-property-tax-refund-elderly-disabled.pdf Accessed 12/22/2020]
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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]
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1749 Texas 2020 Tex. Tax Code §33.06
Tex. Tax Code §11.22 (in effect for 2020)
Texas Comptroller Property Tax Deferral Affidavit Form 50-126
[https://comptroller.texas.gov/forms/50-126.pdf Accessed 11/09/2021]
View Archived Source

Harris County Appraisal District, Tax Deferral Affidavit
[http://hcad.org/assets/uploads/pdf/forms/2019/33-06_Feb_2019_fillable.pdf Accessed 11/09/2021]
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1750 Georgia 2020 Ga. Code Ann. § 48-5-48.3 (in effect for 2020)
Ga. Code Ann. § 48-5-8 (repealed effective 1 July 2018)
1751 Connecticut 2020 Conn. Gen. Stat. § 12-129b~ §129d;
Conn. Gen. Stat. § 12-129p (in effect for 2020)
Form M-36, Office of Policy and Management
[http://www.ct.gov/opm/lib/opm/igp/grants/taxrel/m36(freezeclaimform07).pdf accessed 11/04/2021]
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Property Tax Relief for Seniors
[http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383144 accessed 11/04/2021]
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1752 Alaska 2020 Alaska Stat. § 29.45.030(e);
Alaska Stat. § 29.45.030(i);
Alaska Stat. § 43.23.005 (in effect for 2020)
Alaska Department of Commerce, Alaska Taxable Report (2020)
[https://www.commerce.alaska.gov/web/Portals/4/pub/OSA/Official%20Alaska%20Taxable%202020.pdf?ver=2021-02-01-094707-703 Accessed on 10/25/2021]
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Property Tax Exemptions in Alaska (2013) Division of Community and Regional Affairs [https://www.commerce.alaska.gov/web/dcra/LocalGovernmentResourceDesk/TaxationAssessment/PropertyTaxExemptionsinAlaska.aspx accessed 10/25/2021]
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1753 New York 2020 N.Y. R.P.T. Law § 460 (in effect for 2020)
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, (2008)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp460_fill_in.pdf accessed 11/12/2021]
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New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Application Listing, (2020)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/clergy.htm accessed 11/12/2021]
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New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Renewal Application Listing, (2020)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/renewapp.htm accessed 11/12/2021]
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New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration - Overview, (2020)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec460.htm accessed 11/12/2021]
1754 West Virginia 2020 W. Va. Code § 11-21-21 (in effect for 2020)
West Virginia State Tax Department Senior Citizen Tax Credit TSD-411
[https://tax.wv.gov/Documents/TSD/tsd411.pdf Accessed 11/05/2021]
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West Virginia State Tax Department Schedule HEPTC-1 for Homestead Excess Property Tax Credit (2019) for benefits received in 2020
[https://tax.wv.gov/Documents/TaxForms/2019/it140.schedule-HEPTC1.pdf Accessed 09/23/2020]
View Archived Source
1755 South Dakota 2020 S.D. Codified Laws § 43-31-31 ~ § 43-31-41 (in effect for 2020)
South Dakota Department of Revenue Application Form 1294-V15 for Property Tax Deferral for the Elderly
[https://dor.sd.gov/media/z3flsvcj/pt-38c-property-tax-homestead-exemption.pdf Accessed 11/12/2021]
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South Dakota Department of Revenue, Homestead Exemption' Tax Deferral Program Brochure (2014)
[https://dor.sd.gov/media/5lrpvndw/homestead-exemption-brochure.pdf Accessed 11/12/2021]
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South Dakota Department of Revenue Property Tax Relief Programs Website
[http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 11/12/2021]
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1756 Illinois 2020 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2020)
1757 South Dakota 2020 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2020)
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 11/12/2021]
View Archived Source

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 02/19/2021]
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 11/12/2021]
View Archived Source
1758 Indiana 2020 Ind. Code § 6-1.1-12-9 (in effect for 2020)
P.L. 159-2020,SEC. 16
P.L. 114-2019,SEC. 1

Department of Local Government Finance, Application for Senior Citizen Property Tax Benefits (2020)
[https://forms.in.gov/Download.aspx?id=5070 Accessed 11/03/2021]
View Archived Source
Department of Local Government Finance Forms
[https://www.in.gov/dlgf/2344.htm Accessed 11/03/2021]
1759 Nebraska 2020 Neb. Rev. Stat. § 77-3501 ~ § 77-3507;
Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2020)
Nebraska Department of Revenue, Homestead Exemption Information Guide (Feb 2020)
[https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/pad/info/96-299.pdf Accessed on 11/17/2021]
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1760 Massachusetts 2020 Mass. Gen. Laws ch. 59, § 5-18 (in effect for 2020)
Massachusetts Department of Revenue State Tax Form 98: Statutory Exemption for Financial Hardship (2016)
[https://www.mass.gov/files/documents/2017/09/25/form98.pdf Accessed 10/15/2021]
View Archived Source
1761 Florida 2020 Fla. Stat. § 197.252 (in effect for 2020)
Florida Property Tax Valuation and Income Limitation Rates
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed 11/05/2021]
View Archived Source

Florida Department of Revenue, Application for Homestead Tax Deferral
[https://floridarevenue.com/property/Documents/dr570.pdf Accessed 10/11/2021]
View Archived Source
1762 Arkansas 2020 Ark. Code § 26-26-1120;
Ark. Code § 26-26-1124 (in effect for 2020)
Ark. Const. Amendment 79
Arkansas Assessment Coordination Department, Property Tax Equalization and Appeal System: A Synopsis (2015)
[www.arkansas.gov/acd/publications/Synopsis2015.pdf accessed 10/25/2021]
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1763 Montana 2020 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2020)
Montana Department of Revenue, Form 2 Individual Income Tax Return, includes Montana Elderly Homeowner/Renter Credit Application TY 2019 (2020)
[https://app.mt.gov/myrevenue/Endpoint/DownloadPdf?yearId=981 Accessed 03/27/2021]
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Montana Department of Revenue, 2019 Montana Form 2 Individual Income Tax Instructions (2019)
[https://app.mt.gov/myrevenue/Endpoint/DownloadPdf?yearId=1006 accessed 03/27/2021]
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Montana Department of Revenue, Montana Individual Income Tax Return
[https://app.mt.gov/myrevenue/Endpoint/Form/24 accessed 03/27/2021]
1764 Washington 2020 Wash. Rev. Code § 84.36.379;
Wash. Rev. Code § 84.36.381(6);
Wash. Rev. Code § 84.04.140 (in effect for 2020)
Const. of the State of Wash. Article VII §10
Washington Department of Revenue "Property Tax Exemption for Senior Citizens and People with Disabilities"
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/PTExemption_Senior.pdf Assessed 12/27/2021]
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Department of Revenue, Application for Senior Citizen and Disabled Persons Exemption from Property Taxes 2020,
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/640002.doc accessed 06/18/2020]
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Department of Revenue, Income Thresholds for Senior Citizens and Disabled Persons For Tax Years 2020-2024, (2020)
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/IncomeThres_20-24.pdf accessed 01/15/2021]
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1765 Rhode Island 2020 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 2020)
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 11/10/2021]
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1766 Wisconsin 2020 Wis. Stat. § 71.07 (4);
Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2020)
Wisconsin Department of Revenue, Wisconsin Homestead Credit Situations and Solutions, (2020)
[https://www.revenue.wi.gov/DOR%20Publications/pb127.pdf Accessed 11/05/2021]
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Wisconsin Department of Revenue Wisconsin Income Tax 2019 Form 1 (2019 income for filing in 2020) Income Tax Form line
[https://www.revenue.wi.gov/TaxForms2017through2019/2019-Form1f.pdf Accessed 11/05/2021]
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Wisconsin Department of Revenue Wisconsin Income Tax 2019 Form 1 Instructions
[https://www.revenue.wi.gov/TaxForms2017through2019/2019-Form1-Inst.pdf Accessed 11/05/2021]
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Wisconsin Department of Revenue, Application (Schedule H) for Homestead Credit (2019 taxable information for filing in 2020).
[https://www.revenue.wi.gov/TaxForms2017through2019/2019-ScheduleHf.pdf Accessed 11/05/2021]
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Wisconsin Department of Revenue Wisconsin Homestead Credit 2018 H and H-EZ Instructions
[https://www.revenue.wi.gov/TaxForms2017through2019/2019-ScheduleH-inst.pdf Accessed 11/05/2021]
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Wisconsin Department of Revenue Homestead Tax Credit Program Summary (FY 2018)
[ https://www.revenue.wi.gov/dorreports/2018hmsted.pdf Accessed 11/05/2021]
View Archived Source
Wisconsin Department of Revenue Website: Claiming a Homestead Credit
[https://www.revenue.wi.gov/Pages/FAQS/ise-home.aspx Accessed 11/05/2021]
View Archived Source
1767 Mississippi 2020 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 2020)
Property FAQ, Mississippi Tax Commission
[https://www.dor.ms.gov/property/homestead-exemption-rules-and-regulations accessed 12/22/2021]
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1768 Washington 2020 Wash. Rev. Code § 84.38.010 ~ 84.38.160
(in effect for 2020)
2019 Wash. Sess Laws C. 453
Washington Department of Revenue, Property Tax Deferral for Senior Citizens and Disabled Persons, (2020)
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/PTDeferralSeniorsDisabilities.pdf Accessed on 11/08/2021]
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Washington Department of Revenue, Income Thresholds for Senior Citizens and Disabled Persons Exemptions and Deferral for Tax Years 2020-2024
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/IncomeThres_20-24.pdf Accessed on 11/09/2021]
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1769 Maine 2020 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2020)
[https://www.mainelegislature.org/legis/statutes/36/title36sec6232.html Date Accessed 12/19/21]
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1770 Colorado 2020 Colo. Rev. Stat. § 39-3.5-103;
Colo. Rev. Stat. § 39-3.5-105 (in effect for 2020)
Colorado Department of the Treasury Senior and Veteran Property Tax Programs 2021
[https://treasury.colorado.gov/senior-and-veteran-property-tax-programs accessed 10/06/2021]
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1771 California 2020 Ca.Gov. Code §§16180 ~ 16187
Ca. Rev. & Tax. Code § 20514 ~ § 20623
Ca. Rev. & Tax. Code § 20639 ~ § 20639.13 (in effect 2020)
Cal. Const. Art. XIII, § 8.5
California Office of the Controller Property Tax Postponement Application Fiscal 2020-21 (for filing beginning in 2020)
[https://www.sco.ca.gov/Files-ARD-Tax-Info/ptp_ApplicationPackage.pdf Accessed 10/05/2021]
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California Office of the Controller Property Tax Postponement Application Fiscal 2019-20 (for filing beginning in 2019)
[https://sco.ca.gov/Files-EO/2019-20_PTP_Application_and_Instructions.pdf Accessed 10/05/2021]
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1772 Florida 2020 Fla. Stat. § 196.075 (in effect for 2020)
Fla. Const. Art. VII §6(d)
Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 11/05/2021]
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Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return
[http://floridarevenue.com/property/Documents/dr501sc.pdf Accessed 11/05/2021]
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Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions
[http://floridarevenue.com/property/Documents/dr501.pdf accessed 11/05/2021]
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1773 Oklahoma 2020 Okla. Stat. § 68-2888;
Okla. Stat. § 68-2890.1(B);
Okla. Stat. § 68-2893(in effect for 2020)
Okla. Const. art. X, § 8C
Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/ad-valorem/TES-14.pdf Assessed 11/11/2021]
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Oklahoma Tax Commission Brochure for Property Tax Valuation Limitation for Seniors (2020)
[https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/ad-valorem/SVLB.pdf Accessed 11/11/2021]
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Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2020
[https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202020.pdf Accessed 02/27/2021]
View Archived Source
1774 Arizona 2020 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2020)
1775 Texas 2020 Tex. Tax Code Ann. § 11.13 (in effect for 2020)
2019 Tex. Gen. Laws ch. 457 § 1
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
Texas Comptroller, Application for Residence Homestead Exemption Form 50-114, (2020)
[https://comptroller.texas.gov/forms/50-114.pdf accessed 11/08/2021]
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Texas Comptroller, Residence Homestead Exemption FAQ, (2020)
[https://comptroller.texas.gov/taxes/property-tax/exemptions/residence-faq.php accessed 11/08/2021]
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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 11/08/2021]
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1776 Georgia 2020 Ga. Code Ann. § 48-5-70 ~ § 48-5-84;
Ga. Code Ann. § 48-2-40 (in effect for 2020)
Gwinnett County Tax Commissioner's Office, Property Taxes and Motor Vehicle Facts
[https://gwinnetttaxcommissioner.publicaccessnow.com/Portals/0/PDF/OTCBrochure.pdf Accessed 10/27/2021]
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1777 Maryland 2020 Md. Code, Tax-Property § 9-258
Md. Code, Tax-Property § 9-105 (in effect for 2020)
2020 Md. Laws, Ch. 642,Sec. 1, eff. 6/1/2020
1778 District of Columbia 2020 DC ST § 47-863 (in effect for 2020)

Office of Tax and Revenue, Senior Citizen or Disabled Property Owner Tax Relief, (for filing in 2019)
[http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed on 2/5/2019]
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1779 Utah 2020 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2020)
2020 Utah Laws ch. 238 § 1
Utah Const. art. XIII, § 3
2020 Utah State Tax Commission Low Income Abatement and Homeowner's Tax Credit Application Form TC-90CY
[https://www.richcountyut.org/wp-content/uploads/rich-county-property-tax-abatement-form.pdf Accessed 10/121/2021]
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2020 Utah State Tax Commission Publication 36 Property Tax Relief Programs for Individuals
[https://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 10/21/2021]
View Archived Source
1780 Ohio 2020 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2020)
2020 Ohio Laws File No. TBA §1 (Amended HB 17)
Ohio Department of Taxation, Application for Homestead Exemption for Disabled Veterans and Surviving Spouses, (2020)
[https://www.tax.ohio.gov/portals/0/forms/real_property/DTE_105I.pdf Accessed 03/03/2021]
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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 03/03/2021]
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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 03/03/2020]
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1781 Tennessee 2020 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2020)

Tennessee Comptroller of the Treasury, Property ax Relief Program Brochure (2020)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-relief/TaxReliefBrochure2020.pdf accessed 02/12/2021]
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Tennessee Comptroller of the Treasury, Property Tax Relief
[https://comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs/tax-relief.html accessed 02/12/2021]
1782 Hawaii 2020 Honolulu: ROH 8-10.4;
Maui: Code of County §3.48.450;
Hawaii: Laws §19-71;
Kauai: Laws §5A-11.4 (in effect for 2020)
Honolulu Ordinance 19-7 (Bill 3 2019)
Kauai Ordinance 1082-2020 (Bill 2803)
Maui Ord Ordinance 5108 (Bill 77)
City and County of Honolulu Real Property Assessment Division, Real Property Assessment Exemption Information
[https://www.realpropertyhonolulu.com/help-resources/faq/ Accessed on 10/28/2021]
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City and County of Honolulu Department of Budget Application for Homestead Exemption, (2019)
[https://www.realpropertyhonolulu.com/media/1398/bfsrpp3.pdf Accessed 10/28/2021]
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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 10/28/2021]
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County of Hawaii Real Property Tax Division, Home Exemptions Brochure, (2020)
[http://www.hawaiipropertytax.com/forms/Home%20Exemption%20Program%20(Oct%202020).pdf accessed 10/28/2021]
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Maui County Real Property Assessment Division Tax Relief Programs
[https://www.mauicounty.gov/FAQ.aspx?TID=94#a_94 Accessed 10/28/2021]
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1783 North Carolina 2020 N.C. Gen. Stat. § 105‑277.1B (in effect for 2020)
Application for Property Tax Relief Property Tax Forms, North Carolina Department of Revenue, (2020)
[https://files.nc.gov/ncdor/documents/files/av-9-2020.pdf Accessed 11/11/2020]
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1784 Massachusetts 2020 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17F (in effect for 2020)
Massachusetts Division of Local Services Taxpayers Guide to Local Property Tax Exemptions for Seniors, Surviving Spouses, and Minor Children of Deceased Parents (2016)
[https://www.mass.gov/doc/qualifying-surviving-spouses-minor-children-and-elderly-persons/download Accessed 10/15/2021]
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Massachusetts Department of Revenue State Tax Form 96-6 Application for Statutory Exemption for Seniors, Surviving Spouses, Minor Children (2017)
[https://www.mass.gov/doc/form-96-6-application-for-personal-property-tax-exemptions-for-seniors-surviving-spouses-or/download Accessed 10/15/2021]
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Property Tax Forms and Guides, Massachusetts Department of Revenue
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 10/15/2021]
1785 Connecticut 2020 Conn. Gen. Stat. §12-170v (in effect for 2020)
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 11/22/2021]
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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]
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1786 Kansas 2020 Kan. Stat. Ann. § 79-4501 ~ 79-4531 (in effect for 2020)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2020)
[https://www.ksrevenue.org/pdf/k-40hbook19.pdf Accessed 11/18/2021]
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Kansas Department of Revenue 2019 Kansas Homestead Claim Form k-40h (filing in 2020)
[https://www.ksrevenue.org/pdf/k-40h19.pdf Accessed 11/18/2021]
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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 11/18/2021]
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1787 Maine 2020 Me. Rev. Stat. Ann. tit. 36, § 5219-KK (in effect for 2020)

2019 ME. Laws ch. 343
Property Tax Fairness Credit Application (filing 2020): Maine Revenue Services
[https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/19_1040me_ptfc_sftc_dwnldff_0.pdf Accessed 10/11/2021]


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 07/23/2021]
1788 New Mexico 2020 N.M. Stat. § 7-2-18 (in effect for 2020)
New Mexico Taxation and Revenue, 2020 PIT-RC New Mexico Rebate and Credit Instructions n.d. (2020)
[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 11/15/2021] View Archived Source

New Mexico Taxation and Revenue 2019 PIT-RC Schedule
[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 11/15/2021]
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1789 Alabama 2020 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2020)
Alabama Homestead Comparison Chart (May 2013)
[https://revenue.alabama.gov/property-tax/homestead-exemptions/ Accessed on 10/25/2021]
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1790 New Jersey 2020 N.J. Rev. Stat. § 54:4-8.40 ~ § 54:4-8.41a (in effect for 2020)
N.J. Const., Art. VIII, Sec. 1, Para. 4
New Jersey Treasury Department, Application for Property Tax Deduction for Senior Citizens and Disabled Individuals, (2019)
[https://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/ptd.pdf Accessed 11/15/2021]
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New Jersey Treasury Department, Guide for Property Tax Benefits, (2020)
[http://www.state.nj.us/treasury/taxation/pdf/lpt/ptbenefitsbrochure.pdf Accessed 03/20/2021]
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1791 West Virginia 2020 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2020)
W. Va. Const. Art. X §1b
Monongalia County Assessor's Office, Application for Homestead Exemption $20,000 Assessed Valuation (2017)
[https://www.assessor.org/DocumentCenter/View/5738/Homestead-Exemption?bidId= accessed 11/05/2021]
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1792 New Jersey 2020 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2020)
New Jersey Department of the Treasury Senior Freeze Application and Information Packet, 2019 for filing in 2020
[https://www.state.nj.us/treasury/taxation/pdf/ptr/ptr19-cp.pdf accessed 11/15/2021]
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New Jersey Department of the Treasury Senior Freeze (Property Tax Reimbursement) Income Limit History
[http://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed 11/15/2021]
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New Jersey Department of the Treasury Senior Freeze Income Report PTR
[https://www.state.nj.us/treasury/taxation/pdf/ptr/19-ptri.pdf Accessed 11/15/2021]
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New Jersey Department of the Treasury, News Release, Extension of Senior Freeze Deadline
[https://www.state.nj.us/treasury/news/2020/12302020.shtml#:~:text=NJ%20Treasury&text=(TRENTON)%20%2D%20State%20Treasurer%20Elizabeth,extended%20until%20February%201%2C%202021. Accessed 11/15/2021]
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New Jersey Department of the Treasury Website for Senior Property Tax Reimbursement (Senior Freeze)
[http://www.state.nj.us/treasury/taxation/ptr/ Accessed 11/15/2021]
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1793 South Dakota 2020 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2020)
South Dakota, Department of Revenue, Application for Assessment Freeze for Elderly and Disabled, Form PT38 (for application in 2020)
[https://web.archive.org/web/20200327105021/https://dor.sd.gov/media/lekdwclr/pt-38_2020_assessment-freeze.pdf Accessed 11/07/2023]
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South Dakota, Department of Revenue, Assessment Freeze for Elderly and Disabled Brochure (as of March 2020)
[https://web.archive.org/web/20200327105023/https://dor.sd.gov/media/ipul4avf/2020-freeze-on-assessments-brochure.pdf Accessed 11/07/2023]
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1794 Indiana 2020 Ind. Code § 6-1.1-12-14 (in effect for 2020)
P.L. 159-2020,SEC. 17
P.L. 114-2019,SEC. 2
Department of Local Finance, Form 12662 (2020)
[https://forms.in.gov/Download.aspx?id=4735 accessed 11/03/2021]
View Archived Source
Department of Local Government Finance Forms
[https://www.in.gov/dlgf/2344.htm Accessed 11/03/2021]
1795 Michigan 2020 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2020)
2020, Act 331,s 1, eff. 12/29/2020 (SB 1053)
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 10/18/2021]
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Michigan Department of Treasury, Frequently Asked Questions (FAQs) About Deferred Special Assessments (2020)
[http://www.michigan.gov/documents/treasury/DeferredSpecialAssessments_189257_7.pdf Accessed on 10/19/2021]
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Michigan Department of Treasury Property Tax Deferment Website 2018
[https://www.michigan.gov/taxes/0,4676,7-238-43535_55602---,00.html Accessed 10/18/2021] View Archived Source
1796 Idaho 2020 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2020)
Idaho Tax Commission 2020 Property Tax Deferral Program
[https://tax.idaho.gov/i-1052.cfm Accessed 10/04/2021]
View Archived Source

2018 Idaho State Tax Commission Property Tax Deferral Website
[https://tax.idaho.gov/i-1053.cfm Accessed 12/30/2021]
1797 Kansas 2020 Kan. Stat. Ann. §79-32,263 (in effect for 2020)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2019)
[https://www.ksrevenue.org/pdf/k-40hbook19.pdf Accessed 10/14/2021]
View Archived Source

Homestead Refund and Safe Senior Information, Kansas Department of Revenue, (2020)
[https://www.ksrevenue.org/perstaxtypeshs.html accessed 10/11/2021]
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Property Tax Relief for Low-Income Seniors - Frequently Asked Questions, Kansas Department of Revenue, (2020)
[https://www.ksrevenue.org/safesenior.html accessed 10/14/2021]
1798 Arizona 2020 Ariz. Rev. Stat. § 42-17401; (in effect for 2020)
A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
Maricopa County Treasurer Annual Report FY2020
[https://treasurer.maricopa.gov/PDFs/AnnualReports/Annual_Report_FY2020.pdf Accessed 10/25/2021]
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1799 Missouri 2020 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2020)
Missouri Form MO-PTC property Tax Claim
[https://dor.mo.gov/forms/MO-PTC%20Instructions_2019.pdf Accessed 11/17/2021]
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1800 Washington 2020 Wash. Rev. Code § 84.39.010 (In effect for 2020)
Washington Department of Revenue, Property Tax Assistance Program for Widows or Widowers of Veterans (2020)
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/PT_Widow_Widowers_1219.pdf Accessed 01/15/2021]
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Washington Department of Revenue, Property Tax Assistance Claim Form for Widows or Widowers of Veterans, (2020)
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/63-0023.doc accessed 01/15/2021]
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