Residential Property Tax Relief Programs

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

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

[X] Applicants must be residents of the state

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

[X] Income eligibility limits shall increase annually by the maximum Social Security benefit cost of living increase. The director shall adopt new income limits annually by notice or regulation. Total income includes Social Security benefit and other retirement income.

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

[X] The ordinance requires a taxpayer claiming the exemption to annually submit a sworn statement of household income, on a form prescribed by the Department of Revenue, to the property appraiser not later than 1 March. The income limitation shall be adjusted annually on 1 January by the percentage change in the average cost-of-living index, determined by the state. A homestead damaged by misfortune or calamity that is uninhabitable on 1 January may qualify for the exemption if (a) the homeowner is otherwise qualified for a homestead exemption and (b) the homeowner intends to rebuild or repair the property within 3 years. Failure to rebuild or repair within 3 years constitutes an abandonment of the property as a homestead.

[X] All counties, except Fresno, allow for intra county transfer of savings (Proposition 60). Under Propositions 90 and 110 only Alameda, Los Angeles, Orange, Riverside, San Bernardino, San Diego, San Mateo, Santa Clara, Tuolumne and Ventura allow transfers from other counties. The application, form BOE-60-AH, is administered by the counties.

[X] Effective for applying in 2019, qualified individuals who did not file an income tax return prior to 2019 will still be eligible for exemption in the 2019 tax year so long as they file a statement to the New York State Department of Taxation that verifies their source(s) of income. This was enacted in 2018 N.Y. Laws ch. 59 § B-1 (SB 7509). The STAR program is converted from an exemption benefit program to an income tax credit program. The exemption program is closed to new applicants. All new applicants receive an income tax credit of the same value rather than a reduction on their school tax bill. For the Basic STAR, in counties where the median home value is higher than the statewide median home value, the exemption or credit is increased proportionally so that homeowners in these areas will realize equivalent tax relief. Residents of NYC while not eligible for STAR relief, a flat rate benefit, unrelated to property tax is available.

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

[X] In a city with a population of one million or more , New York City incomes cannot exceed $50,000, in accordance with 2017 NY Law Ch. 131 § 1. Non-taxable gain as a result of an annuity exchange for an annuity contract shall be excluded from the combined income, as determined in the section 1035 of the Internal Revenue Code. This exemption applies to two contiguous units that have been combined into one.

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

[X] For applicants who establish residency in the state after 31 December 2017, eligibility requirements are amended to require10 years of prior residency in order to qualify for the benefit. In addition, all new and subsequent applications now have a due date of 30 April. To receive this tax credit, taxpayers must have paid in full their property tax bill at the end of the tax year for which the credit was reported.

[X] The growth in the number of new applicants to the program annually is limited to a 5 percent increase over the prior year's new program participants. Taxes become payable upon: (a) the death of a claimant; (b) when the property is sold or no longer inhabited as a homestead (unless reasons of health prevent the owner from occupying the property as a homestead); or (c) when the qualifying disability ends. If income rises above the eligibility threshold, the amount of taxes for which the deferral is allowed shall decline by $0.50 for every $1.00 of income above the threshold. The deferral may be continued after the property is condemned by the Department of Transportation.

[X] Applications are administered by the counties.

[X] A qualifying veteran, or his or her surviving spouse, minor child, or parent is only eligible to receive one of the exemptions of this program.

[X] Effective 20 May, 2020, applicants who qualify for the limitation must file their application within 30 days of the date the assessor mails the notice of valuation. This was enacted in 2020 by 2020 N.M. Laws ch. 73 § 1 (SB 117). Disabled means a person who has been determined to be blind or permanently disabled with medical improvement not expected or who is determined to have a permanent total disability pursuant to the Workers' Compensation Act. The limitation of value does not apply to a change in valuation resulting from any physical improvements made to the property during the year immediately prior to the tax year or a change in the permitted use or zoning of the property during the year immediately prior to the tax year; or a residential property in the 1st tax year that is valued for property taxation purposes. Claimants must file for the value freeze with their county's application form.

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

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

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

[X] Effective 28 July 2019, a veteran of the armed forces is entitled to and receiving compensation from the United States department of veterans affairs if they have a combined service-connected evaluation rating of 80% or higher or have a total disability rating for a service-connected disability without regard to evaluation percent. This was enacted in 2019 Wash. Sess. Laws ch. 453 § 1 (SB 5160). A renewal application is required at least once every 6 years. After your initial application and approval, you will be notified by your county assessor when it is time to submit a renewal application. You may be eligible for a refund if you paid prior years’ taxes because of a mistake, oversight, or a lack of knowledge about this program. You must meet all of the qualifications for the exemption as if you had applied at the time the application was due. Separate applications must be submitted for each of the tax years. In order to receive a refund, applications must be filed within three years of the date the taxes were due. Refunds will not be made beyond the three years. The exempt status may be transferred to a new residence with the value of the new residence frozen as of 1 January of the year of change. If the resident moves to Washington from another state, the exemption may be transferred to the new residence if owner meets all other eligibility requirements and provides proof of the prior exemption and its cancellation date.

[X] Applications are administered by the counties.

[X] Applicants who apply for assessment freezes are still eligible for property and sales tax rebates if they qualify for that benefit. Applications for the assessment freeze must be submitted annually by 1 April of the year in which the freeze is sought.

[X] The ordinance requires a taxpayer claiming the exemption to annually submit a sworn statement of household income, on a form prescribed by the Department of Revenue, to the property appraiser not later than 1 March. The income limitation shall be adjusted annually on 1 January by the percentage change in the average cost-of-living index, determined by the state. A homestead damaged by misfortune or calamity that is uninhabitable on 1 January may qualify for the exemption if (a) the homeowner is otherwise qualified for a homestead exemption and (b) the homeowner intends to rebuild or repair the property within 3 years. Failure to rebuild or repair within 3 years constitutes an abandonment of the property as a homestead.

[X] The taxpayer can select either this tax credit or the credit provided for Homestead Property, but not both.

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

[X] This program is also available to deceased PA residents, provided they lived at least 1 day in the year for which the benefit is applied. The benefit will be prorated by the number of days the applicant lived in the commonwealth. A surviving spouse, estate, or personal representative of the deceased resident may file on their behalf.

[X] For the 2020 benefit, because of the governor's emergency order, applications are due 1 June 2020. To receive this tax credit, taxpayers must have paid in full their property tax bill at the end of the tax year for which the credit was reported.

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

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

[X] 2020 Idaho Sess. Laws p.65 § 2 specifies that a claimant must have a lawful presence in the United States. Effective July 1, 2020. A disabled person is one who is recognized as disabled by the Social Security Administration, the Railroad Retirement board, or the Office of Management and Budget. A disabled veteran of any war engaged in by the United States is one whose disability is recognized as a service-connected disability of a degree of 10% or more, or who has a pension for non-service-connected disabilities. The adjusted gross income, including social security and similar benefits, worker's compensation, loss of earnings insurance, and most non-taxable income. It does not include certain medical and funeral expenses, veterans' disability pensions, and veteran's and social security death benefits.

[X] For the purposes of this exemption, household income includes retirement, survivor, or disability benefits under the Social Security Act above the maximum limit. It also includes any other public or private retirement, disability, or pension system.

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

[X] Non-taxable gain as a result of an annuity exchange for an annuity contract shall be excluded from the combined income, as determined in the section 1035 of the Internal Revenue Code. This exemption applies to two contiguous units that have been combined into one.

[X] Applications are administered by local county collectors who determine eligibility of applicants. Applications must be filed by March 1 of each year.

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

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

[X] Effective 1 July 2020, eligible income was increased to $45,000 and interest rates were decreased to 5%. Annual application must be submitted after 1 October for the current tax year. Limited funds are available and approval is on a first-come, first served basis. For 2020, they can be filed between 1 October 2019 and 10 February 2020. For 2021, they can be filed between 1 October 2020 and 10 February 2021. Generally the forms become available in September of each year and the applications may be submitted between 1 October of that year and 10 February in the subsequent year. The interest rate on the postponed taxes is 5% per year and the postponed taxes create a lien on the property. Payment for postponed taxes may be made any time for either a portion or the full amount deferred. However, they must be repaid when the owner moves or sells the property. In addition the taxes are due if future taxes become delinquent or the owner refinances or obtains a reverse mortgage. Household income is the total income received by all persons (except minors, full-time students, and renters) who resided in the home during the year for which deferral is requested. Income is the Adjusted Gross Income on the applicant's federal tax form. Income also includes: •California State Lottery winnings in excess of $600; 100% of lottery winnings from other states • Veterans Administration benefits • Military compensation • Life insurance proceeds to the extent that they exceed the expenses incurred for the last illness and funeral of the deceased spouse or registered domestic partner of the claimant • Gifts and inheritances in excess of $300, except between members of the household • Alimony received • Amounts received from an estate or a trust • Unemployment insurance benefits • Workers’ compensation payments for temporary disability • Amounts contributed by or on behalf of the claimant to a tax-sheltered retirement or deferred compensation plan • Amounts received from an employer or any government body for loss of wages due to sickness or accident (sick leave payments) • Nontaxable gain from the sale of a residence • Scholarship and fellowship grants • The amount of the alternative minimum taxable income in excess of your regular taxable income, if you were required to pay the alternative maximum tax on your 2016 California income tax return Items not deductible from income: -Mortgage payments -Interest paid on loans -Utilities -Medical bills -Health premiums -Itemized deductions on form 1040

[X] P.L. 114-2019, SEC. 4 increased the assessed value limit to $200,000 from $160,000. Effective 7/1/2019 for assessment year 2020 and after. P.L. 159-2020, SEC. 43 amended program so that for purposes of determining assessed value for individuals who have received the credit, increases in assessed value that occur after the later of December 31, 2019 or the first year an individual has received the credit, are not considered unless the increase is attributable to physical improvements. Effective 3/21/2020 for assessment year 2020 and after. Although the state identifies this program as a circuit breaker, the tax burden and benefit do not vary by income, therefore, it is not considered a circuit breaker.

[X] The ordinance requires a taxpayer claiming the exemption to annually submit a sworn statement of household income prior, on a form prescribed by the Department of Revenue, to the property appraiser not later than 1 March. The income limitation shall be adjusted annually on 1 January by the percentage change in the average cost-of-living index. The homeowner must have legal title or beneficial title in equity of the property, and they also must make a good faith effort to make the property their permanent residence. The homestead exemption does not extend to residents claiming permanent residence in other states. A homestead damaged by misfortune or calamity that is uninhabitable on 1 January may qualify for the exemption if (a) the homeowner is otherwise qualified for a homestead exemption and (b) the homeowner intends to rebuild or repair the property within 3 years. Failure to rebuild or repair within 3 years constitutes an abandonment of the property as a homestead.

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

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

[X] All counties, except Fresno, allow for intra county transfer of savings (Proposition 60). Under Propositions 90 and 110 only Alameda, Los Angeles, Orange, Riverside, San Bernardino, San Diego, San Mateo, Santa Clara, Tuolumne and Ventura allow transfers from other counties. The application, form BOE-60-AH, is administered by the counties.

[X] The growth in the number of new applicants to the program annually is limited to a 5 percent increase over the prior year's new program participants. Taxes become payable upon: (a) the death of a claimant; (b) when the property is sold or no longer inhabited as a homestead (unless reasons of health prevent the owner from occupying the property as a homestead); or (c) when the qualifying disability ends. If income rises above the eligibility threshold, the amount of taxes for which the deferral is allowed shall decline by $0.50 for every $1.00 of income above the threshold. The deferral may be continued after the property is condemned by the Department of Transportation.

[X] Effective 12 May, 2020, the applicant must be 66 years old or older or 67 years old or older to qualify for the circuit breaker. This was enacted by 2020 Utah Laws ch. 238 § 1 (SB 35) Individuals who are a dependent or claimed as a personal exemption on another individual's income tax return may not receive the homeowner's or renter's credit. According to the state's web site the applications will be available May 1. The renter’s credit may be claimed only for rent that does not constitute a “rental assistance payment.”