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
Florida 2019 Local Option Homestead Exemption for Limited-Income Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1701 FL107_RR19
Massachusetts 2019 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 1702 MA101_RR19
Maryland 2019 Local Option Property Tax Credit for Long-term Elderly Residents and Veterans Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 1703 MD116_RR19
Indiana 2019 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 1704 IN104_RR19
New York 2019 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1705 NY104_RR19
Alaska 2019 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1706 AK103_RR19
Georgia 2019 School Property Tax Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 1707 GA108_RR19
New Jersey 2019 Homestead Benefit Program for Senior Citizens and Disabled Persons (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1708 NJ107_RR19
District of Columbia 2019 Elderly Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 1709 DC109_RR19
Oklahoma 2019 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1710 OK101_RR19
District of Columbia 2019 Regular and Elderly Circuit Breaker (Schedule H) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1711 DC108_RR19
Delaware 2019 Local Option Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 1712 DE103_RR19
Arizona 2019 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1713 AZ104_RR19
New York 2019 Property Tax Relief Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1714 NY114_RR19
Iowa 2019 Elderly and Disabled Homeowner and Renters Property Tax Credit (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1715 IA101_RR19
Mississippi 2019 Homestead Exemption for Seniors or the Disabled Assessment Freeze, Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1716 MS102_RR19
Oregon 2019 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 1717 OR101_RR19
Maine 2019 Veteran Exemption Including Surviving Spouses, Minor Children and Parents of Deceased Veterans Exemption Age, Disability, Veteran, Surviving Spouse 1718 ME103_RR19
Colorado 2019 Property Tax and Rent Rebate (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Surviving Spouse, Other Criteria 1719 CO102_RR19
Florida 2019 Homestead Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence 1720 FL105_RR19
New Hampshire 2019 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 1721 NH108_RR19
Texas 2019 Disabled Veterans Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 1722 TX103_RR19
Colorado 2019 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1723 CO103_RR19
West Virginia 2019 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Principal Residence, Other Criteria 1724 WV101_RR19
Maryland 2019 Local Property Tax Deferral Options Deferral Age, Income Ceiling, Other Criteria 1725 MD102_R19
Maryland 2019 State Renters' Tax Credit with Local Option (Circuit Breaker) Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 1726 MD103_RR19
Florida 2019 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse 1727 FL108_RR19
Georgia 2019 Homestead Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 1728 GA101_RR19
South Carolina 2019 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1729 SC103_RR19
Connecticut 2019 Income Tax Credit for Property Taxes Paid (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1730 CT107_RR19
Wisconsin 2019 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Other Criteria 1731 WI102_RR19
Washington 2019 Property Tax Exemption for the Elderly, Disabled or Veterans (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1732 WA101_RR19
Massachusetts 2019 Tax Deferral and Recovery for Poverty or Financial Hardship (Clause 18A) Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1733 MA102_RR19
California 2019 Property Tax Postponement Program for Senior, Blind, and Disabled Citizens with Local Option Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1734 CA102_RR19
Illinois 2019 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1735 IL105_RR19
Arizona 2019 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1736 AZ103_RR19
Georgia 2019 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 1737 GA110_RR19
Kentucky 2019 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 1738 KY101_RR19
Connecticut 2019 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1739 CT108_RR19
Wyoming 2019 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1740 WY104_RR19
Oklahoma 2019 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1741 OK105_RR19
Indiana 2019 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 1742 IN107_RR19
Arkansas 2019 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 1743 AR103_RR19
South Dakota 2019 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1744 SD103_RR19
Missouri 2019 Property Tax Credit Claim (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 1745 MO103_RR19
North Carolina 2019 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1746 NC101_RR19
Idaho 2019 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1747 ID103_RR19
Maine 2019 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 1748 ME106_RR19
Colorado 2019 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner, Other Criteria 1749 CO101_RR19
Illinois 2019 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 1750 IL102_RR19
New Jersey 2019 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1751 NJ103_RR19
Tennessee 2019 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1752 TN101_RR19
District of Columbia 2020 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1753 DC106_RR20
Ohio 2020 Disabled Veteran Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 1754 OH105_RR20
Tennessee 2020 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1755 TN101_RR20
Georgia 2020 School Property Tax Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 1756 GA108_RR20
Wisconsin 2020 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Other Criteria 1757 WI102_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 1758 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 1759 ME110_RR20
Arizona 2020 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1760 AZ107_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
South Dakota 2020 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Other Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1762 SD104_RR20
Illinois 2020 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1763 IL105_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 1764 CA102_RR20
Virginia 2020 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner 1765 VA101_RR20
Massachusetts 2020 Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 1766 MA112_RR20
Kentucky 2020 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 1767 KY101_RR20
Florida 2020 Homestead Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence 1768 FL105_RR20
Indiana 2020 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 1769 IN104_RR20
Connecticut 2020 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1770 CT108_RR20
Arkansas 2020 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 1771 AR103_RR20
Wyoming 2020 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1772 WY104_RR20
Montana 2020 Elderly Homeowner/Renter Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter 1773 MT104_RR20
Rhode Island 2020 Local Option Tax Rate and Valuation Freeze with Eligibility Requirements Assessment Freeze Age, Disability, Income Ceiling 1774 RI102_RR20
Mississippi 2020 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 1775 MS103_RR20
Maine 2020 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 1776 ME106_RR20
Maryland 2020 Local Property Tax Deferral Options Deferral Age, Income Ceiling, Other Criteria 1777 MD102_R20
Colorado 2020 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner, Other Criteria 1778 CO101_RR20
North Carolina 2020 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1779 NC101_RR20
Oklahoma 2020 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1780 OK105_RR20
Idaho 2020 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1781 ID103_RR20
Texas 2020 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1782 TX101_RR20
Florida 2020 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse 1783 FL108_RR20
Maryland 2020 Local Option Property Tax Credit for Long-term Elderly Residents and Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse, Other Criteria 1784 MD116_RR20
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 1785 MA108_RR20
North Dakota 2020 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1786 ND101_RR20
Tennessee 2020 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1787 TN103_RR20
Georgia 2020 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 1788 GA110_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 1789 WA101_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 1790 MA102_RR20
Alabama 2020 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner, Other Criteria 1791 AL103_RR20
Arizona 2020 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1792 AZ103_RR20
New Jersey 2020 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1793 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 1794 SD105_RR20
Illinois 2020 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 1795 IL106_RR20
Florida 2020 Local Option Homestead Exemption for Limited-Income Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1796 FL107_RR20
Michigan 2020 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 1797 MI105_RR20
Kansas 2020 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 1798 KS103_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 1799 IN107_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 Iowa 2019 Iowa Code § 25B.7;
Iowa Code § 422.4;
Iowa Code § 425.17;
Iowa Code § 425.19;
Iowa Code § 425.23;
Iowa Code § 425.24;
Iowa Code § 425.29;
Iowa Code § 425.40 (in effect for 2019).
Iowa Department of Revenue, 2019 Property Tax Credit Claim, (2019)
[https://tax.iowa.gov/sites/files/idr/forms1/IowaPropertyTaxCreditClaim%2854001%29.pdf Accessed 02/07/2019]
View Archived Source


Iowa Department of Revenue, Property Tax Credits and Exemptions Web Page, (2018)
[https://tax.iowa.gov/property-tax-credits-and-exemptions#Disabled Accessed 07/03/2018]
View Archived Source
1702 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
1703 Oregon 2019 Or. Rev. Stat. § 311.666 ~ § 311.701;
Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2019)
Oregon Department of Revenue Property Tax Deferrals for Disabled and Senior Citizens (2019)
[https://www.co.curry.or.us/Property%20Tax%20Deferral.pdf Accessed 11/12/2020]
View Archived Source
Oregon Department of Revenue
[https://www.oregon.gov/dor/Pages/index.aspx]
1704 Maine 2019 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2019)
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 12/17/2020] 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 12/17/2020]
View Archived Source

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 12/17/2020]
1705 Colorado 2019 Colo. Rev. Stat. § 39-31-101 (in effect for 2019)
Colorado Department of Revenue Property Tax/Rent/Heat Rebate Booklet, (Tax year 2018 for benefit 2019)
[https://www.colorado.gov/pacific/sites/default/files/104PTC.pdf Accessed on 09/02/2020]
View Archived Source

Final Fiscal Note (2014) Colorado Legislative Council Staff Fiscal Note [http://www.leg.state.co.us/clics/clics2014a/csl.nsf/billcontainers/252DAD4B597DDA3387257C300005BB72/$FILE/SB014_f1.pdf Accessed 10/28/2020 View Archived Source
Colorado Department of Revenue Taxation Division, Property Tax, Rent, Heat Credit Rebate
[https://www.colorado.gov/pacific/tax/property-tax-rent-heat-credit-ptc-rebate-file Accessed 03/05/2019]
View Archived Source
1706 Florida 2019 Fla. Stat. § 197.252 (in effect for 2019)
Florida Property Tax Valuation and Income Limitation Rates
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed 01/04/2021]
View Archived Source
1707 New Hampshire 2019 N.H. Rev. Stat. § 72:33;
N.H. Rev. Stat. § 72:38-a (in effect for 2019)
Elderly and Disabled Tax Deferral Application
[http://www.townofdalton.com/files/Download/PA-30.pdf accessed 12/21/2020]
View Archived Source
1708 Texas 2019 Tex. Tax Code Ann. § 11.22;
Tex. Tax Code Ann. § 11.131;
Tex. Tax Code Ann. § 11.132 (in effect for 2019)
Tex. Constitution Article VIII §2
Texas Property Tax Exemption, Texas Comptroller of Public Accounts
[https://comptroller.texas.gov/taxes/property-tax/exemptions/index.php accessed 11/17/2020]
View Archived Source

Texas Comptroller of Public Accounts, Application for Disabled Veteran’s or Survivor’s Exemption
[https://comptroller.texas.gov/forms/50-135.pdf accessed 11/17/2020]
View Archived Source
1709 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
1710 West Virginia 2019 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2019)
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 02/11/2019]
View Archived Source
1711 Utah 2019 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2019)
2019 Utah State Tax Commission Publication 36 Property Tax Relief Programs for Individuals
[https://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 09/26/2018]
View Archived Source
1712 Maine 2019 Me. Rev. Stat. Ann. tit. 36, § 5219-KK (in effect for 2019)

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

Maine Revenue Services Property Tax Fairness Credit Summary
[https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/income-tax-credits/property-tax-fairness-credit Accessed 12/18/2020]
1713 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
1714 Massachusetts 2019 Mass. Gen. Laws ch. 59, § 5-18 (in effect for 2018)
Massachusetts Department of Revenue State Tax Form 98: Statutory Exemption for Financial Hardship
[https://www.mass.gov/files/documents/2017/09/25/form98.pdf Accessed 01/05/2021]
View Archived Source
1715 Florida 2019 Fla. Stat. § 196.075 (in effect for 2019)
Fla. Const. Art. VII §6(d)
Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return, (2019)
[http://floridarevenue.com/property/Documents/dr501sc.pdf Accessed 11/23/2020]
View Archived Source
1716 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
1717 Florida 2019 Fla. Stat. § 196.075 (in effect for 2019)
Fla. Const. Art. VII §6(d)
Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return, (2019)
[http://floridarevenue.com/property/Documents/dr501sc.pdf Accessed 11/23/2020]
View Archived Source

Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 12/08/2020]
View Archived Source

Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions
[http://floridarevenue.com/property/Documents/dr501.pdf accessed 12/08/2020]
View Archived Source

Brevard County Property Appraiser, Additional Exemption for Limited-Income Senior Citizens
[https://www.bcpao.us/Docs/Brochures/Brochure_Seniors.pdf accessed 12/08/2020]
View Archived Source
Florida Department of Revenue, Property Tax Oversight (2019)
[https://floridarevenue.com/property/pages/forms.aspx accessed 11/23/2020]
View Archived Source
1718 Massachusetts 2019 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17F (in effect for 2019)
Massachusetts Division of Local Services Taxpayers Guide to Local Property Tax Exemptions for Seniors, Surviving Spouses, and Minor Children of Deceased Parents (2016)
[http://www.mass.gov/dor/docs/dls/publ/brochures/survivchildeld.pdf Accessed 09/28/2020]
View Archived Source

Massachusetts Department of Revenue State Tax Form 96-6 Application for Statutory Exemption for Seniors, Surviving Spouses, Minor Children (2017)
[http://www.mass.gov/dor/docs/dls/publ/forms/seniors-surviving-spouses-minors-96-6.pdf Accessed 09/25/2020]
View Archived Source
1719 Maryland 2019 Md. Code, Tax-Property §9-258 (in effect for 2019)
1720 Indiana 2019 Ind. Code § 6-1.1-12-9 (in effect for 2019)
Department of Local Government Finance, Property Tax Forms (2018)
[https://www.in.gov/dlgf/2344.htm Accessed 03/19/2018]
View Archived Source
1721 New York 2019 N.Y. R.P.T Law § 425
N.Y. Tax Law §606(eee) (in effect for 2019)
2018 N.Y. Laws ch. 59 § B-1 ~ 2018 N.Y. Laws ch. 59 § B-8
2018 N.Y. Laws ch. 59 § E-7-a
NY CLS Const Art XVI, § 1
New York State Department of Taxation and Finance, STAR Eligibility Information
[https://www.tax.ny.gov/pit/property/star/eligibility.htm accessed 02/07/2019]
View Archived Source

New York State Department of Taxation and Finance Office of Real Property Tax Service, Application for Basic STAR Exemption for the 2020-2021 School Year RP-425-B, (2019)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp425b_fill_in.pdf Accessed 12/10/2020]
View Archived Source

New York State Department of Taxation and finance Office of Real Property Tax Service, Application for Basic STAR Exemption for the 2020-2021 School Year RP-425-E, (2019)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp425e_fill_in.pdf Accessed 12/10/2020]
View Archived Source

New York State Department of Taxation and Finance, Questions and Answers for Homeowners about the New STAR Credit Program, (2019)
[https://www.tax.ny.gov/pit/property/star/star-2016-tp-faqs.htm accessed 12/10/2020]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit Information, (2019)
[https://www.tax.ny.gov/pdf/star/rp-5310-fs.pdf accessed 12/11/2020]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit, (2019)
[https://www.tax.ny.gov/pit/property/star/default.htm accessed 12/11/2020]
View Archived Source

New York State Department of Taxation and Finance, STAR Eligibility Information, (2019)
[https://www.tax.ny.gov/pit/property/star/eligibility.htm accessed 12/10/2020]
View Archived Source
1722 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
1723 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
1724 New Jersey 2019 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2019)
New Jersey Department of the Treasury, Division of Taxation, Homestead Benefit Program Website, (2019)
[https://www.state.nj.us/treasury/taxation/homestead/prioryear.shtml Accessed 11/24/2020]
View Archived Source
1725 Arizona 2019 Ariz. Rev. Stat. § 43-1072 (in effect for 2019)
Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit tax year 2018 for filing in 2019
[https://azdor.gov/forms/individual/property-tax-refund-credit-booklet Accessed 09/08/2020]
View Archived Source
1726 Georgia 2019 Ga. Code Ann. § 48-5-48.3 (in effect for 2019)
Ga. Code Ann. § 48-5-8 (repealed effective 1 July 2018)
1727 Kentucky 2019 Ky. Rev. Stat. Ann. § 132.751;
Ky. Rev. Stat. Ann. § 132.810 (in effect for 2019)
Ky. Const. §170
Kentucky Department of Revenue, Homestead Exemption Allowance for 2019 and 2020
[https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/PublishingImages/Pages/Homestead-Exemption/HomesteadExemptionMemo2019-2020.pdf Accessed on 11/30/2020]
View Archived Source

Kentucky Department of Revenue, Application for Exemption Under the Homestead Amendment, 62A350 (2016)
[https://revenue.ky.gov/Forms/62A350.pdf accessed11/30/2020]
View Archived Source

Department of Revenue - Jefferson County PVA Office, Application for Exemption Under the Homestead Amendment, (2017)
[https://jeffersonpva.ky.gov/wp-content/uploads/2018/04/HDExemptionApplication-Writable022017.pdf accessed 11/30/2020]
View Archived Source
1728 Connecticut 2019 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2019)
2017 Conn. HB 1502 §206
Connecticut Office of Legislative Research, Research Report "Budget Bill Changes to the Elderly/Disabled Circuit Breaker Program" 2017-R-0268 November 3, 2017
[https://www.cga.ct.gov/2017/rpt/pdf/2017-R-0268.pdf Accessed 10/30/2020]
View Archived Source

Connecticut Office of Policy and Management Homeowners' Elderly/Disabled (Circuit Breaker) Tax Relief Application
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/Owners-M-35H-Application.pdf Accessed 10/30/2020]
View Archived Source

Question and Answer Booklet, Office of Policy and Management
[http://www.ct.gov/opm/lib/opm/igp/patsullivan/owners_q&a_2018.pdf accessed 10/30/2020]
View Archived Source
1729 Wyoming 2019 Wyo. Stat. § 39-13-107 (b)(iii) (in effect for 2019)
Teton County Assessor Property Tax Deferral Program application
[https://www.tetoncountywy.gov/223/Property-Tax-Deferral-Program Accessed 09/16/2020]
View Archived Source
1730 Oklahoma 2019 Okla. Stat. § 68-2888;
Okla. Stat. § 68-2893;
Okla. Stat. § 68-2890.1(B) (in effect for 2019)
Okla. Const. art. X, § 8C
Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://www.ok.gov/tax/documents/TES-14.pdf Assessed 08/04/2020]
View Archived Source

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

Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2019
[https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202019.pdf Accessed 08/05/2020]
View Archived Source
1731 Indiana 2019 Ind. Code § 6-1.1-12-14 (in effect for 2019)
Department of Local Finance, Form 12662, (2018)

[https://forms.in.gov/Download.aspx?id=4735 accessed 07/26/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Indiana/2017/IN_Application_for_Tax_Deduction_for_Disabled_Veterans_Department_of_Local_Government_Finance_Jan_2017.pdf]
1732 Arkansas 2019 Ark. Code § 26-26-1120;
Ark. Code § 26-26-1124 (in effect for 2019)
Ark. Const. Amendment 79
Arkansas Assessment Coordination Department, Property Tax Equalization and Appeal System: A Synopsis (2015)
[www.arkansas.gov/acd/publications/Synopsis2015.pdf accessed 08/18/2020]
View Archived Source
Arkansas (2012) Property Tax Equalization and Appeal System Synopsis
[http://www.accessarkansas.org/acd/faqs.html Accessed on 02/28/2019]
View Archived Source
1733 South Dakota 2019 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2019)
South Dakota Department of Revenue Application Form 1294-V15 for Property Tax Deferral for the Elderly
[https://dor.sd.gov/media/z3flsvcj/pt-38c-property-tax-homestead-exemption.pdf Accessed 10/11/2018]
View Archived Source

South Dakota Department of Revenue, Homestead Exemption' Tax Deferral Program Brochure (2014)
[hhttps://dor.sd.gov/media/5lrpvndw/homestead-exemption-brochure.pdf Accessed 12/01/2020]
View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website
[http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 10/11/2018]
View Archived Source
1734 Missouri 2019 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2019)
Missouri Form MO-PTC property Tax Claim
[https://dor.mo.gov/forms/MO-PTC%20Instructions_2018.pdf Accessed 12/21/2020]
View Archived Source
1735 North Carolina 2019 N.C. Gen. Stat. § 105‑277.1 (in effect for 2019)
Application for Property Tax Relief
Property Tax Forms, North Carolina Department of Revenue, (2019)
[https://www.ncdor.gov/documents/av-9-2019-application-property-tax-relief Accessed 08/10/2020]
View Archived Source
1736 Idaho 2019 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2019)
2019 Property Tax Reduction Income Brackets (2018) Idaho State Tax Commission [https://tax.idaho.gov/pubs/EPB00168_09-10-2018.pdf Accessed 09/24/2018] View Archived Source

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

Idaho State Tax Commission Property Tax Reduction Website [https://tax.idaho.gov/i-1052.cfm Accessed 09/24/2018] View Archived Source
1737 Maine 2019 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2019)
2019 Me. Laws ch. 36 (LD 62)
1738 Colorado 2019 Colo. Rev. Stat. § 39-3.5-103;
Colo. Rev. Stat. § 39-3.5-105 (in effect for 2019)
Senior/Civilian Deferral Application, Department of the Treasury
[https://www.colorado.gov/pacific/treasury/atom/20146 accessed 09/01/2020]
View Archived Source
Senior and Veteran Property Tax Programs Department of the Treasury
[https://www.colorado.gov/pacific/treasury/senior-and-veteran-property-tax-programs accessed 03/05/2019]
1739 Illinois 2019 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2019)
Illinois Department of Revenue, Form PTAX-340
[https://www.k3county.net/files/assessor/2019_ptax_340_instructions.pdf accessed 01/06/2021]
View Archived Source

Illinois Department of Revenue, Publication 101 - Income Exempt from Tax, (2010)
[http://www.revenue.state.il.us/Publications/Pubs/Pub-101.pdf accessed 07/30/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Illinois/2018/IL_Publication_101_Income_Exempt_from_Tax_Illinois_Department_of_Revenue_2010.pdf]
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions, (2018)
[http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 08/01/2018]
View Archived Source
1740 New Jersey 2019 N.J. Rev. Stat. § 54:4-8.40 ~ § 54:4-8.41a (in effect for 2018)
N.J. Const., Art. VIII, Sec. 1, Para. 4
New Jersey Treasury Department, Application for Property Tax Deduction for Senior Citizens and Disabled Individuals, (2018)
[http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/ptd.pdf Accessed 12/21/2020]
View Archived Source

New Jersey Treasury Department, Guide for Property Tax Benefits, (2018)
[http://www.state.nj.us/treasury/taxation/pdf/lpt/ptbenefitsbrochure.pdf Accessed 12/21/2020]
View Archived Source
1741 Tennessee 2019 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2019)

Elderly or Disabled Homeowner Property Tax Relief Program (2019), Tennessee Comptroller of the Treasury
[https://www.cityofmanchestertn.com/DocumentCenter/View/2086/Property-Tax-Relief-Program-2019?bidId= Accessed 11/17/2020]
View Archived Source
1742 Maryland 2019 Md. Code, Tax-Property § 10-201 ~ § 10-201.1;
Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2019)

Department of Assessments and Taxation, A Homeowner's Guide to Property Taxes and Assessments,
[http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx accessed 12/19/2020]
View Archived Source
1743 Maryland 2019 Md. Code, Tax-Property § 9-102 (in effect for 2019)
Maryland Department of Assessments and Taxation Renters' Tax Credit Form RTC-60 2018
[https://dat.maryland.gov/SDAT%20Forms/RTC-1.pdf Accessed 12/19/2020]
View Archived Source

Maryland State Department of Assessments and Taxation, Renters' Tax Credits
[http://dat.maryland.gov/realproperty/Pages/Renters%27-Tax-Credits.aspx accessed 12/29/2020]
View Archived Source
1744 Florida 2019 Fla. Stat. § 196.082 (in effect for 2019)
Fla. Const. Art. VII § 6

Original Application for Homestead and Related Tax Exemption, Department of Revenue
[http://floridarevenue.com/property/Documents/dr501.pdf Accessed 11/11/2020]
View Archived Source
1745 Georgia 2019 Ga. Code Ann. § 48-5-47 (in effect for 2019)
Ga. Const. Art. VII, § 2
Georgia Department of Revenue, Application for Homestead Exemptions (General)
[https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Form/LGS-Homestead_Application_for_Homestead_Exemption.pdf Accessed 12/21/2020]
View Archived Source

Georgia Department of Human Services Senior Homeowner's Resource Guide (Page 25-28)
[http://dhs.georgia.gov/sites/aging.georgia.gov/files/imported/DHR-DAS/DHR-DAS_Newsletter/GA%20Senior%20Homeowners%20Guide.pdf Accessed 12/21/2020] View Archived Source
Property Tax Guide for Georgia Citizens, Department of Revenue
[https://dor.georgia.gov/property-tax-exemptions Accessed 12/21/2020]
View Archived Source
1746 South Carolina 2019 S.C. Code Ann. § 12-37-250;
S.C. Code Ann. § 12-37-270 (in effect for 2019)
South Carolina Department of Revenue, General Information on the Taxation of Real and Personal Property, (2020)
[https://dor.sc.gov/resources-site/lawandpolicy/Documents/SCTIED-Chapter%205.pdf#search=homestead%20exemption Accessed 03/05/2018]
View Archived Source
South Carolina Department of Revenue Homestead Exemption Website
[https://dor.sc.gov/lgs/homestead-exemption Accessed 12/23/2020]
View Archived Source
1747 Connecticut 2019 Conn. Gen. Stat. § 12-704c (in effect for 2019)
Connecticut Department of Revenue form CT-1040: Individual Income Tax Return Tax year 2018 for benefits in 2019
[https://portal.ct.gov/-/media/DRS/Forms/1-2018/Income/CT-1040-Form-W_1218.pdf?la=en accessed 10/05/2020] View Archived Source

Connecticut Department of Revenue form CT-1040: Individual Income Tax Information Booklet Tax year 2018 for benefits in 2019
[https://portal.ct.gov/-/media/DRS/Forms/1-2018/Income/CT-1040-Online-Booklet_1218.pdf?la=en Accessed 10/05/2020]
View Archived Source
1748 Wisconsin 2019 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2019)
Wisconsin Legislative Fiscal Bureau, Property Tax Deferral Loan Program (Informational Paper 23)(2019)
[https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2019/0023_property_tax_deferral_loan_program_informational_paper_23.pdf accessed on 08/25/2020]
View Archived Source
1749 Washington 2019 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (1-5); Wash. Rev. Code 84.04.140 (in effect for 2019)
Const. of the State of Wash. Article VII §10
Department of Revenue, Application for Senior Citizen and Disabled Persons Exemption from Property Taxes (2017),
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/640002.doc accessed 06/18/2020]
View Archived Source

Property Tax Exemption for the Elderly, Disabled or Veterans, Department of Revenue
[https://dor.wa.gov/content/property-tax-exemption-program-senior-citizens-and-disabled-persons accessed 06/18/2020]
View Archived Source
1750 Massachusetts 2019 Mass. Gen. Laws ch. 59, §5 18A (in effect for 2019)
Massachusetts Department of Revenue State Tax Form 99: Property Tax Deferral for Reasons of Financial Hardship
[http://www.mass.gov/dor/docs/dls/ptb/pdfs/financial-hardship.pdf Accessed 12/20/2020]
View Archived Source

Massachusetts Department of Revenue State Tax Form 99-1: Property Tax Deferral and Recovery Agreement
[http://www.mass.gov/dor/docs/dls/publ/forms/tax-deferral-recovery.pdf Accessed 12/202020]
View Archived Source
1751 California 2019 Ca.Gov. Code §§16180 ~ 16187
Ca. Rev. & Tax. Code § 20514 ~ § 20623
Ca. Rev. & Tax. Code § 20639 ~ § 20639.13 (in effect 2019)
2018 Cal. Stat. ch. 896 (SB1130)
Cal. Const. Art. XIII, § 8.5
California Office of the Controller Property Tax Postponement Application Fiscal 2019-20 (for filing beginning in 2019)
[https://sco.ca.gov/Files-EO/2019-20_PTP_Application_and_Instructions.pdf Accessed 09/18/2019]
View Archived Source

California Office of the Controller Property Tax Postponement Application Fiscal 2018-19 (for filing beginning in 2018)
[https://www.sco.ca.gov/Files-ARD-Tax-Info/2018-19%20PTP%20Application%20and%20Instructions.pdf Accessed 10/17/2018]
View Archived Source

California Legislative Analyst's Office LAO Report Evaluation of the Property Tax Postponement Program October 2018
[https://lao.ca.gov/reports/2018/3885/property-tax-postponement-100818.pdf Accessed 12/07/2020]
View Archived Source
1752 Illinois 2019 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2019)
Illinois Department of Revenue, Application for Deferral of Real Estate / Special Assessment Taxes for Tax Year, (2017)
[https://www.cookcountytreasurer.com/pdfs/seniordeferral/IL-1017.pdf accessed 07/11/2018]
View Archived Source

Illinois Department of Revenue, Publication 101 - Income Exempt from Tax, (2010)
[http://www.revenue.state.il.us/Publications/Pubs/Pub-101.pdf accessed 08/01/2018]
View Archived Source
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions, (2018)

[http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 08/01/2018]

View Archived Source
1753 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]
View Archived Source

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]
View Archived Source
1754 Virginia 2020 Va. Code Ann. § 58.1-3210 (in effect for 2020)
Constitution of Virginia Article X, §6 (b)
1755 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
1756 Kentucky 2020 Ky. Rev. Stat. Ann. § 132.751;
Ky. Rev. Stat. Ann. § 132.810 (in effect for 2020)
Ky. Const. §170
Kentucky Department of Revenue, Homestead Exemption Allowance for 2019 and 2020
[https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/PublishingImages/Pages/Homestead-Exemption/HomesteadExemptionMemo2019-2020.pdf Accessed on 11/30/2020]
View Archived Source

Kentucky Department of Revenue, Application for Exemption Under the Homestead Amendment, 62A350 (2016)
[https://revenue.ky.gov/Forms/62A350.pdf accessed11/30/2020]
View Archived Source

Department of Revenue - Jefferson County PVA Office, Application for Exemption Under the Homestead Amendment, (2017)
[https://jeffersonpva.ky.gov/wp-content/uploads/2018/04/HDExemptionApplication-Writable022017.pdf accessed 11/30/2020]
View Archived Source
1757 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
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 Connecticut 2020 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2020)
Connecticut Office of Legislative Research, Research Report "Budget Bill Changes to the Elderly/Disabled Circuit Breaker Program" 2017-R-0268 November 3, 2017
[https://www.cga.ct.gov/2017/rpt/pdf/2017-R-0268.pdf Accessed 11/22/2021]
View Archived Source

Connecticut Office of Policy and Management Homeowners' Elderly/Disabled (Circuit Breaker) Tax Relief Application
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/Owners-M-35H-Application.pdf Accessed 11/22/2021]
View Archived Source

Question and Answer Booklet, Office of Policy and Management
[http://www.ct.gov/opm/lib/opm/igp/patsullivan/owners_q&a_2018.pdf accessed 11/22/2021]
View Archived Source
1760 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]
View Archived Source
1761 Wyoming 2020 Wyo. Stat. § 39-13-107 (b)(iii) (in effect for 2020)
Teton County Assessor Property Tax Deferral Program application
[https://www.tetoncountywy.gov/223/Property-Tax-Deferral-Program Accessed 11/05/2021]
View Archived Source

Teton County Assessor Tax Relief Program
[http://www.tetoncountywy.gov/DocumentCenter/View/4741/Property-Tax-Deferral-Program-PDF Accessed 09/21/2020]
View Archived Source
1762 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]
View Archived Source

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]
View Archived Source
Montana Department of Revenue, Montana Individual Income Tax Return
[https://app.mt.gov/myrevenue/Endpoint/Form/24 accessed 03/27/2021]
1763 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]
View Archived Source
1764 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]
View Archived Source
1765 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]
View Archived Source
1766 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]
View Archived Source
1767 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]
View Archived Source
1768 North Carolina 2020 N.C. Gen. Stat. § 105‑277.1 (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 11/11/2021]
View Archived Source
1769 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]
View Archived Source

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]
View Archived Source

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
1770 Idaho 2020 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2020)
2020 Idaho Sess. Laws p.65 § 2

2020 Property Tax Reduction Income Brackets (2019) Idaho State Tax Commission
[https://tax.idaho.gov/pubs/EPB00168_11-25-2019.pdf Accessed 02/20/2020]
View Archived Source


Idaho State Tax Commission Property Tax Reduction Website
[https://tax.idaho.gov/i-1052.cfm Accessed 11/18/2021]
View Archived Source
1771 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]
View Archived Source

Texas Comptroller, Residence Homestead Exemption FAQ, (2020)
[https://comptroller.texas.gov/taxes/property-tax/exemptions/residence-faq.php accessed 11/08/2021]
View Archived Source

Texas Comptroller, Age 65 or older or disabled exemptions frequently asked questions
[https://comptroller.texas.gov/taxes/property-tax/exemptions/age65older-disabled-faq.php#:~:text=Age%2065%20or%20older%20and,%2425%2C000%20exemption%20for%20all%20homeowners. Accessed 11/08/2021]
View Archived Source
1772 Florida 2020 Fla. Stat. § 196.082 (in effect for 2020)
2020 Fla. Laws, ch. 179/HJR 877 (or Florida 2020 LRCA 6)
Fla. Const. Art. VII § 6

Original Application for Homestead and Related Tax Exemption, Department of Revenue
[http://floridarevenue.com/property/Documents/dr501.pdf Accessed 10/27/2021]
View Archived Source
1773 Maryland 2020 Md. Code, Tax-Property §9-258 (in effect for 2020)
2020 Md. Laws, Ch. 642,Sec. 1, eff. 6/1/2020
1774 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]
View Archived Source
1775 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]
View Archived Source

Ohio Department of Taxation, Certificate of Disability for the Homestead Exemption (2019)
[https://tax.ohio.gov/static/forms/real_property/dte_105e.pdf accessed 03/03/2021]
View Archived Source
Ohio Department of Taxation, Real Property Tax- Homestead Means Testing
[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing#:~:text=To%20apply%2C%20complete%20the%20application,with%20your%20local%20county%20auditor.&text=You%20will%20automatically%20receive%20the,year%2C%20if%20you%20otherwise%20qualify. accessed 03/03/2020]
View Archived Source
1776 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]
View Archived Source
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]
1777 Georgia 2020 Ga. Code Ann. § 48-5-52 (in effect for 2020)
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 10/28/2021] 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 10/28/2021] View Archived Source
Property Tax Exemptions, Department of Revenue
[https://dor.georgia.gov/property-tax-exemptions Accessed 10/28/2021]
View Archived Source
1778 Wisconsin 2020 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2020)
Wis. Const. Art. VIII, § 1
Wisconsin Legislative Fiscal Bureau, Property Tax Deferral Loan Program (Informational Paper 23)(2019)
[https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2019/0023_property_tax_deferral_loan_program_informational_paper_23.pdf accessed on 11/05/2021]
View Archived Source
1779 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]
View Archived Source

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]
View Archived Source
Property Tax Forms and Guides, Massachusetts Department of Revenue
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 10/15/2021]
1780 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]
1781 Arizona 2020 Arz. Const. Art. IX § 18 (7)
Maricopa County Assessor 2020 Senior Valuation Protection Information and Application
[https://mcassessor.maricopa.gov/static/docs/Senior-Valuation-Protection-Form.pdf Accessed 10/25/2021]
View Archived Source

Senior Property Valuation Protection Option
[https://azdor.gov/forms/property-forms/senior-property-valuation-protection-option accessed 10/25/2021]
View Archived Source
1782 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]
View Archived Source
1783 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
1784 Illinois 2020 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2020)
Illinois Department of Revenue, Application for Deferral of Real Estate / Special Assessment Taxes for Tax Year, (2019)
[https://www.cookcountytreasurer.com/pdfs/seniordeferral/IL-1017.pdf accessed 11/01/2021]
View Archived Source

Illinois Department of Revenue, Publication 101 - Income Exempt from Tax (2020)
[https://www2.illinois.gov/rev/research/publications/pubs/Documents/pub-101.pdf Accessed 11/01/2021]
View Archived Source
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions (2019)
[https://www2.illinois.gov/rev/localgovernments/property/Pages/taxrelief.aspx Accessed 11/01/2021]
View Archived Source
1785 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 1289 V17 PT38
[https://dor.sd.gov/Taxes/Property_Taxes/PDFs/PT38.pdf Accessed 02/19/2021]
View Archived Source

South Dakota Department of Revenue Guide for Assessment Freeze for Elderly and Disabled
[http://dor.sd.gov/Taxes/Property_Taxes/Publications/PDFs/PropTaxReduction2015_asset_freeze.pdf Accessed 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 02/19/2021]
View Archived Source
1786 Illinois 2020 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2020)
1787 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]
View Archived Source

Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 11/05/2021]
View Archived Source

Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions
[http://floridarevenue.com/property/Documents/dr501.pdf accessed 11/05/2021]
View Archived Source

Brevard County Property Appraiser, Additional Exemption for Limited-Income Senior Citizens
[https://www.bcpao.us/Docs/Brochures/Brochure_Seniors.pdf accessed 11/05/2021]
View Archived Source
Florida Department of Revenue, Property Tax Oversight (2019)
[https://floridarevenue.com/property/pages/forms.aspx accessed 11/05/2021]
View Archived Source
1788 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]
View Archived Source

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]
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 10/18/2021] View Archived Source
1789 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]
View Archived Source
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]
1790 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]
1791 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]
View Archived Source
1792 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]
View Archived Source
1793 Pennsylvania 2020 2006 Pa. Act 1, P.L. 1873 §1301 ~ §1313 (Taxpayer Relief Act)(in effect for 2020)
Pennsylvania Department of Revenue Form PA-1000 Application for Property Tax/Rent Rebate Program (for filing in 2020 for 2019 taxes)
[https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2019_pa-1000.pdf Accessed 11/10/2021]
View Archived Source

Pennsylvania Department of Revenue Property Tax/Rent Rebate Booklet and Filing Instructions
[https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2019_pa-1000_inst.pdfAccessed 02/24/2021]
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 11/10/2021]
View Archived Source

Pennsylvania Department of Revenue Property Tax/Rent Rebate Program
[https://www.revenue.pa.gov/IncentivesCreditsPrograms/PropertyTaxRentRebateProgram/Pages/default.aspx Accessed 11/10/2021]
View Archived Source
1794 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]
View Archived Source
1795 Delaware 2020 Del. Code tit. 22, § 1001- 1005 (in effect for 2020)
Seniors Programs, City of Wilmington Delaware
[https://www.wilmingtonde.gov/residents/senior-citizen-exemptions-and-programs Accessed 10/27/21]
View Archived Source
1796 Maine 2020 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2020)
https://legislature.maine.gov/statutes/36/title36ch908sec0.html
1797 Colorado 2020 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2020)
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

Long Form: Property Tax Exemption for Seniors (2017)
[https://www.denvergov.org/content/dam/denvergov/Portals/assessors-office/documents/Real_Property/Sr_Property_Tax_Exemption/Long_Form.pdf Accessed 11/04/2021]
View Archived Source
1798 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]
View Archived Source

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
1799 Ohio 2020 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2020)
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 11/11/2021]
View Archived Source

Ohio Department of Taxation Application for Homestead Exemption for the Elderly and Disabled, (2021)
[https://tax.ohio.gov/static/forms/real_property/dte_105a.pdf Accessed 12/27/2021]
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 03/03/2021]
1800 Texas 2020 Tex. Tax Code §11.26,
Tex. Tax Code §11.261 (in effect for 2020)
2019 Tex. Gen. Laws ch. 1284 § 1

Tex. Cons. §1-b(h)
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