Residential Property Tax Relief Programs

[X] For the purposes of this exemption, income does not include survivor or disability benefits under the Social Security Act. It also does not include public or private retirement, disability, or pensions. Local homestead exemptions may be granted by local taxing jurisdictions upon approval by a majority of the qualified electors residing within the local taxing jurisdiction.

[X] Taxpayers must calculate the credit authorized in this section prior to calculating the refundable credit for taxes in excess of 4% of household income. The Senior Citizen Tax Credit and Homestead Excess Property Tax Credit are available to low-income taxpayers. Some taxpayers may qualify for both. A return must be filed in order to receive either of these refundable credits even if you are not required to file a federal return. If you recently received a WV/SCTC-1 in the mail from the West Virginia State Tax Department for the Homestead Exemption program administered at the county level, you may be entitled to claim a refundable state income tax credit.

[X] The state levy was phased out between and 2011 and 2016, and then fully repealed effective 1 July 2018; however, the statute for the senior state homestead exemption remains unchanged.

[X] Maximum benefit and income levels are adjusted each year by the percentage increase in the Consumer Price Index (CPI) from 1999. Wealth limits are adjusted annually by the percentage change in the average assessed value of homes in the state since 2004. Real estate taxes include taxes levied on the taxpayer’s residence including any water and sewer debt charges. In communities not assessing water and sewer charges, 50% of water and sewer charges paid by the taxpayer is added to the amount of real estate taxes paid. Rent constituting real estate tax payments is calculated as 25% of total rent paid. The Circuit Breaker Credit does not prohibit the applicant from taking another exemption, deferral or abatement on their property taxes, however, any amount received from such an exemption or abatement, including the senior property tax work-off program, will be counted against the amount of taxes paid for purposes of determining eligibility and the amount of the credit.

[X] Applications are administered by the counties. Due dates and forms required may vary.

[X] The property may not be sold or transferred unless the taxes have been paid with interest. When the property owner dies, legal heirs have first priority to said property provided that they pay in full all back taxes and interest. If the heir is a surviving spouse, the spouse may enter into a tax deferral and recovery agreement with the board of assessors. At the time of the owner's death or the sale or transfer of the property, the interest rate on the balance of taxes due increases to 16%.

[X] With respect to the county exemption, if homesteads are situated in more than one county, the exemption will be prorated between the counties in the proportion that the area of the homestead in each county bears to the total are of the homestead claimed for exemption. No county exemption granted can prevent the payment of any bonded indebtedness secured by any tax to which the homestead exemption would apply. Income is defined as the Adjusted Gross Income that is calculated on the federal income tax. If married, income is the sum of the adjusted gross incomes of the applicant and their spouse.

[X] Applicants must file the permanent application by March 1st. When the owner of a property subject to a tax deferral dies, the heirs, heirs-at-law, assignee or devisee shall have first priority to redeem the estate by paying in full the deferred taxes plus any interest due. If the heirs, heirs-at-law, assignees, or devisees do not redeem the property within 9 months of the date of death of the property owner, the municipality may commit the accrued amount of the deferral to the collector of taxes with a warrant signed by the assessing officials requiring him or her to collect it. When the owner of a property subject to a tax deferral sells or otherwise conveys the property, the owner or grantee shall pay in full the deferred taxes plus any interest due and the municipality shall provide recorded written release or satisfaction of the notice of tax deferral.

[X] For the tax years 2019 and 2020, this property tax credit shall be allowed only for a Connecticut resident who is 65 years of age or older before the close of the applicable taxable year, or who claims one or more dependents for the federal income tax for the applicable taxable year. "Income" is income from all sources including but not limited to wages, pensions and disability benefits. Social security benefit adjustments, military retirement benefits, sale of local and state bonds among others are not counted as income.

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

[X] Municipalities may provide a tax freeze for elderly homeowners. This is a local option to replace the previous Tax Freeze for Disabled and Elderly which has not allowed new participants since 1979. At time of sale or transfer of property, taxes are reset to level payable without the benefit. Forms are prepared by the county assessors. Evidence of income must be provided to the county assessor. Medicaid payments are not counted as income.

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

[X] Household income means the total federal adjusted gross income (AGI) and Nebraska adjustments including railroad or retirement benefits which are excluded in the computation of the AGI. Applications are to be filed after February 1 and by July 1, 2020.

[X] Homeowners must apply for the benefit when they receive the 2019 tax bill. There is some variation among counties and cities with application, but it is generally between October and April. The deadline to apply is 35 days after the city's or county's delinquency date.

[X] Applications must be filed yearly with the local assessors. In calculating personal estate values, cemetery plots, wearing apparel, and household furniture and effects are excluded. With limited exceptions, homeowners are only eligible for one exemption under chapter 59, section 5. If they qualify for more than one exemption, they will receive the one with the greatest benefit.

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

[X] Effective beginning with taxes levied for collection in calendar 2020, the income threshold will be adjusted every five years, based on each county's median income or the growth in the consumer price index for all urban consumers for the prior 12 months. In no case can the adjustment be greater than 1%. Also effective 2020, continuation of deferral has been extended to heirs and devisees. The claimant must have fire and casualty insurance that names Washington State Department of Revenue as "loss payee". The deferral becomes a lien on the house and is due when the property is sold, the owner passes away, or they are no longer fulfill eligibility requirements. The interest rate on the deferral is 5%.

[X] P.L. 114-2019,SEC. 1 amended the following aspects of the program: the benefit was increased to $14,000 from $12,480. Income for those filing individually is $30,000 and filing jointly with spouse is $40,000. The combined income for an individual and all other individuals that share ownership or where the individual is purchasing the property under a contract as joint tenants or tenants in common, must not exceed $40,000 for the calendar year two years before property taxes are first due and payable. The assessed value of the eligible property cannot exceed $200,000. Effective 7/1/2019, but makes changes starting in 2020 assessments and after. P.L. 159-2020,SEC. 16 added that, for determining the assessed value of the property, increases in assessed value that occur after the later of December 31, 2019, or the first year that the individual has received the deduction, are not considered unless the increase is attributable to physical improvements. Went into effect 3/21/2020 for assessments in 2020 and years after. Qualifying individuals are eligible if they have claimed the Exemption for Mortgages and Contact Deductions, the Homestead Standard Deduction, the Supplemental Homestead Tax Credit, and the Deduction to Comply with Fertilizer Storage Rules. Individuals are not qualified if they have claimed other exemptions. If the resident shares ownership with other individuals as joint tenants or tenants in common and all the tenants are not at least 65 years old, the deduction shall be reduced by an amount equal to the deduction multiplied by a fraction. The numerator of the fraction is the number of tenants who are not at least 65 years of age, and the denominator is the total number of tenants. Applications must be signed by December 31st and filed by January 5th

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

[X] "Assessed value" means twenty percent (20%) of the appraised value of the real property. The statute was amended in 2009 to assure that the assessment freeze set out in Amendment 79 is applied to the lower assessed value.

[X] The application must be submitted by the date that the income tax is due. If they do not need to file taxes, the claim is due April 15th.

[X] The rate of interest for Prince George's County cannot exceed 4%, all other counties continue to have a rate of interest to be paid on the county property tax payment from the due date without a deferral until the date that the county property tax is paid.

[X] Under the volunteer program, any benefits received are not considered income.

[X] Surviving spouse of a person who was disabled and died before January 1, 2020 will be calculated as if the surviving spouse was entitled to limitation when the person died. Homeowners are allowed to transfer the school district tax ceiling to a different home. The ceiling on the new home is calculated as the same percentage of taxes paid as the original home's tax ceiling. The ceiling may be adjusted upward for improvements that have increased the value of the property.

[X] Effective beginning in tax year 2020, the surviving spouse of a "public service officer", "peace officer" and "First responders" killed in the line of duty now qualify for the exemption. This was enacted in 2020 HB17.

[X] The property may not be sold or transferred unless the taxes have been paid with interest. When the property owner dies, legal heirs have first priority to said property provided that they pay in full all back taxes and interest. If the heir is a surviving spouse, the spouse may enter into a tax deferral and recovery agreement with the board of assessors. At the time of the owner's death or the sale or transfer of the property, the interest rate on the balance of taxes due increases to 16%.

[X] A description of income is detailed in the Homestead or Property Tax Refund for Homeowners publication from the Kansas Department of Revenue. It clearly defines what sources of income to include as income and what is not included as total household income. Senior homeowners who qualify for the property tax relief program cannot also apply for the homestead refund. Since tax year 2013, this program is not available to renters.

[X] Forms are issued by the county or local taxing authority.

[X] Those approved for a rebate on property taxes or rent paid in 2021 will receive an additional one-time bonus rebate. The one-time bonus rebate will be equal to 70% of the original rebate amount. Claimants do not need to take any additional action to receive their one-time bonus rebates. 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] Effective tax year 2021 the taxable value cap will be adjusted by the percentage increase in the U.S. CPI for the immediately preceding calendar year and rounded to the next $100.00 increment.

[X] Under the volunteer program, any benefits received are not considered income.

[X] The claimant must have fire and casualty insurance that names Washington State Department of Revenue as "loss payee". The deferral becomes a lien on the house and is due when the property is sold, the owner passes away, or they are no longer fulfill eligibility requirements. The interest rate on the deferral is 5%.

[X] Persons who are also eligible for the Local Option Disabled Exemption may choose the greater of the two, but may not take both exemptions. Income is calculated as the all receipts less life insurance paid for the death of an insured, business costs, and proceeds from the sale of assets. Must file for the benefit every year and must be eligible for the benefit as of April 1st of the filing year.

[X] The rate of interest for Prince George's County cannot exceed 4%, all other counties continue to have a rate of interest to be paid on the county property tax payment from the due date without a deferral until the date that the county property tax is paid.

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

[X] The filing deadline for 2016 tax year is in Nov. 30 2019. Benefits are paid out in 2020. The filing deadline for the latest Homestead Benefit Application - Tax Year 2018 - is November 30, 2021. Deadline to file latest Homestead Benefit application was December 2019 for TY 2017. Have to wait later on in the year for the 2018 application to open.

[X] P.L. 114-2019,SEC. 1 amended the following aspects of the program: the benefit was increased to $14,000 from $12,480. Income for those filing individually is $30,000 and filing jointly with spouse is $40,000. The combined income for an individual and all other individuals that share ownership or where the individual is purchasing the property under a contract as joint tenants or tenants in common, must not exceed $40,000 for the calendar year two years before property taxes are first due and payable. The assessed value of the eligible property cannot exceed $200,000. Effective 7/1/2019, but makes changes starting in 2020 assessments and after. P.L. 159-2020,SEC. 16 added that, for determining the assessed value of the property, increases in assessed value that occur after the later of December 31, 2019, or the first year that the individual has received the deduction, are not considered unless the increase is attributable to physical improvements. Went into effect 3/21/2020 for assessments in 2020 and years after. Qualifying individuals are eligible if they have claimed the Exemption for Mortgages and Contact Deductions, the Homestead Standard Deduction, the Supplemental Homestead Tax Credit, and the Deduction to Comply with Fertilizer Storage Rules. Individuals are not qualified if they have claimed other exemptions. If the resident shares ownership with other individuals as joint tenants or tenants in common and all the tenants are not at least 65 years old, the deduction shall be reduced by an amount equal to the deduction multiplied by a fraction. The numerator of the fraction is the number of tenants who are not at least 65 years of age, and the denominator is the total number of tenants. Applications must be signed by December 31st and filed by January 5th

[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] The application must be submitted by the date that the income tax is due. If they do not need to file taxes, the claim is due April 15th.

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

[X] Maximum benefit and income levels are adjusted each year by the percentage increase in the Consumer Price Index (CPI) from 1999. Wealth limits are adjusted annually by the percentage change in the average assessed value of homes in the state since 2004. Real estate taxes include taxes levied on the taxpayer’s residence including any water and sewer debt charges. In communities not assessing water and sewer charges, 50% of water and sewer charges paid by the taxpayer is added to the amount of real estate taxes paid. Rent constituting real estate tax payments is calculated as 25% of total rent paid. The Circuit Breaker Credit does not prohibit the applicant from taking another exemption, deferral or abatement on their property taxes, however, any amount received from such an exemption or abatement, including the senior property tax work-off program, will be counted against the amount of taxes paid for purposes of determining eligibility and the amount of the credit.

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

[X] Maximum credit may increase based on a formula of net terminal income generated by the state authorized video lottery games.

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