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
Colorado 2020 Property Tax and Rent Rebate (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Surviving Spouse, Other Criteria 1801 CO102_RR20
Pennsylvania 2020 Rebate and Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1802 PA102_RR20
West Virginia 2020 Tax Relief for Elderly Homeowners and Renters (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1803 WV103_RR20
Iowa 2020 Elderly and Disabled Homeowner and Renters Property Tax Credit (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1804 IA101_RR20
Delaware 2020 Local Option Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 1805 DE103_RR20
Maine 2020 Deferred Collection of Homestead Property Taxes (Program Phasing Out) Deferral Age, Homeowner, Income Ceiling, Principal Residence 1806 ME108_RR20
Colorado 2020 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1807 CO103_RR20
New Mexico 2020 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1808 NM101_RR20
Ohio 2020 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1809 OH101_RR20
West Virginia 2020 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Principal Residence, Other Criteria 1810 WV101_RR20
New Jersey 2020 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1811 NJ104_RR20
Texas 2020 Senior School Tax Freeze with Local Option for Other Local Taxes Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1812 TX102_RR20
Georgia 2020 Floating, Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1813 GA106_RR20
Idaho 2020 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1814 ID102_RR20
Connecticut 2020 Exemption for the Disabled with Local Option Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 1815 CT101_RR20
North Dakota 2020 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1816 ND101_RR20
Maine 2020 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 1817 ME109_RR20
New York 2020 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1818 NY102_RR20
Virginia 2020 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner 1819 VA101_RR20
Massachusetts 2020 Local Option Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 1820 MA107_RR20
Tennessee 2020 Local Option Property Tax Freeze Act Assessment Freeze, Other Age, Homeowner, Income Ceiling, Principal Residence 1821 TN104_RR20
Arizona 2020 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1822 AZ107_RR20
Illinois 2020 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1823 IL105_RR20
Massachusetts 2020 Credit or Exemption for Persons Aged 70 or Older with Local Option (Clause 41; 41B-D) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1824 MA104_RR20
Illinois 2020 Senior Citizens Homestead Exemption Exemption Age, Homeowner, Principal Residence 1825 IL108_RR20
Kentucky 2020 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 1826 KY101_RR20
New Hampshire 2020 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1827 NH103_RR20
Connecticut 2020 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1828 CT108_RR20
South Carolina 2020 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1829 SC103_RR20
Wyoming 2020 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1830 WY104_RR20
Connecticut 2020 Income Tax Credit for Property Taxes Paid (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1831 CT107_RR20
Michigan 2020 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Surviving Spouse 1832 MI106_RR20
Louisiana 2020 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1833 LA103_RR20
California 2020 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 1834 CA106_RR20
Delaware 2020 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1835 DE101_RR20
Mississippi 2020 Homestead Exemption for Seniors or the Disabled Assessment Freeze, Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1836 MS102_RR20
Oregon 2020 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 1837 OR101_RR20
Connecticut 2020 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1838 CT112_RR20
North Carolina 2020 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1839 NC101_RR20
Florida 2020 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse 1840 FL108_RR20
Idaho 2020 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1841 ID103_RR20
Maryland 2020 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Homeowner, Renter 1842 MD111_RR20
Wisconsin 2020 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Other Criteria 1843 WI102_RR20
Texas 2020 Disabled Veterans Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 1844 TX103_RR20
Georgia 2020 School Property Tax Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 1845 GA108_RR20
North Dakota 2020 Homestead Special Assessment Deferral Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1846 ND107_RR20
Colorado 2020 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 1847 CO104_RR20
Maryland 2021 Local Option Property Tax Credit for Long-term Elderly Residents and Veterans Credit Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1848 MD116_RR21
Georgia 2021 School Property Tax Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 1849 GA108_RR21
California 2021 Transfer of Property Tax Base to Replacement Property (Preposition 19) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 1850 CA106_RR21
New Mexico 2021 Property Tax Rebate for Elderly with Local Option (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1851 NM105_RR21
Massachusetts 2021 Local Option Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 1852 MA107_RR21
Texas 2021 Senior School Tax Freeze with Local Option for Other Local Taxes Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1853 TX102_RR21
Ohio 2021 Disabled Veteran Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 1854 OH105_RR21
Massachusetts 2021 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1855 MA105_RR21
Kansas 2021 Homestead Property Tax Refund (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Veteran, Surviving Spouse, Other Criteria 1856 KS102_RR21
Kentucky 2021 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 1857 KY101_RR21
Illinois 2021 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1858 IL105_RR21
Connecticut 2021 Exemption for the Disabled with Local Option Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 1859 CT101_RR21
Pennsylvania 2021 Rebate and Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1860 PA102_RR21
Michigan 2021 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Surviving Spouse 1861 MI106_RR21
Idaho 2021 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1862 ID102_RR21
Maine 2021 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 1863 ME106_RR21
Indiana 2021 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 1864 IN107_RR21
Colorado 2021 Property Tax and Rent Rebate (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Surviving Spouse, Other Criteria 1865 CO102_RR21
Connecticut 2021 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1866 CT112_RR21
Alabama 2021 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 1867 AL402_RR21
Washington 2021 Property Tax Exemption for Widow or Widowers of Veterans (Circuit Breaker) Circuit Breaker Age, Income Ceiling, Principal Residence, Surviving Spouse 1868 WA103_RR21
Nebraska 2021 Homestead Exemption for Senior Citizens (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1869 NE101_RR21
South Dakota 2021 Sales and Property Tax Refund for Senior and Disabled Citizens (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1870 SD101_RR21
New Hampshire 2021 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1871 NH103_RR21
Maryland 2021 Local Property Tax Deferral Options Deferral Age, Income Ceiling, Other Criteria 1872 MD102_R21
District of Columbia 2021 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1873 DC106_RR21
Florida 2021 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse 1874 FL108_RR21
Ohio 2021 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1875 OH101_RR21
Arizona 2021 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1876 AZ104_RR21
West Virginia 2021 Tax Relief for Elderly Homeowners and Renters (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1877 WV103_RR21
Tennessee 2021 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1878 TN101_RR21
New Jersey 2021 Homestead Benefit Program for Senior Citizens and Disabled Persons (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1879 NJ107_RR21
North Carolina 2021 Homestead Circuit Breaker Tax Deferment for Senior or Disabled Citizens Circuit Breaker, Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1880 NC103_RR21
Massachusetts 2021 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 1881 MA101_RR21
Georgia 2021 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 1882 GA110_RR21
Colorado 2021 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner, Other Criteria 1883 CO101_RR21
New Mexico 2021 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1884 NM101_RR21
Texas 2021 Disabled Veterans Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 1885 TX103_RR21
Oklahoma 2021 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1886 OK101_RR21
Massachusetts 2021 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 1887 MA108_RR21
Kansas 2021 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 1888 KS103_RR21
Illinois 2021 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 1889 IL106_RR21
Connecticut 2021 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1890 CT102_RR21
New York 2021 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1891 NY104_RR21
Virginia 2021 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner 1892 VA101_RR21
Rhode Island 2021 Property Tax Relief for Elderly and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1893 RI101_RR21
Minnesota 2021 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1894 MN104_RR21
Maine 2021 Deferred Collection of Homestead Property Taxes (Program Phasing Out) Deferral Age, Homeowner, Income Ceiling, Principal Residence 1895 ME108_RR21
Iowa 2021 Elderly and Disabled Homeowner and Renters Property Tax Credit (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1896 IA101_RR21
Connecticut 2021 Income Tax Credit for Property Taxes Paid (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1897 CT107_RR21
Delaware 2021 Local Option Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 1898 DE103_RR21
Alabama 2021 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner, Other Criteria 1899 AL103_RR21
Washington 2021 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1900 WA104_RR21

Pages

# State Year Source
1801 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
1802 Iowa 2020 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 2020)
Iowa Department of Revenue, 2020 Property Tax Credit Claim, (2019)
[https://tax.iowa.gov/sites/default/files/2019-12/2020IowaPropertyTaxCreditClaimAndInstructions%2854001%29.pdf Accessed 11/18/2021]
View Archived Source


Iowa Department of Revenue, Property Tax Credits and Exemptions Web Page
[https://tax.iowa.gov/property-tax-credits-and-exemptions#Disabled Accessed 11/18/2021]
View Archived Source
1803 Idaho 2020 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2020)
Idaho Tax Commission 2020 Property Tax Deferral Program
[https://tax.idaho.gov/i-1052.cfm Accessed 10/04/2021]
View Archived Source

2018 Idaho State Tax Commission Property Tax Deferral Website
[https://tax.idaho.gov/i-1053.cfm Accessed 12/30/2021]
1804 Delaware 2020 Del. Code tit. 14, §1917 (c) (in effect for 2020)
Delaware Application for Senior School Property Tax Credit
[https://financefiles.delaware.gov/docs/ssptc_app.pdf accessed 10/27/2021] View Archived Source
1805 Maine 2020 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2020)
https://legislature.maine.gov/statutes/36/title36ch908sec0.html
1806 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
1807 Washington 2020 Wash. Rev. Code § 84.39.010 (In effect for 2020)
Washington Department of Revenue, Property Tax Assistance Program for Widows or Widowers of Veterans (2020)
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/PT_Widow_Widowers_1219.pdf Accessed 01/15/2021]
View Archived Source

Washington Department of Revenue, Property Tax Assistance Claim Form for Widows or Widowers of Veterans, (2020)
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/63-0023.doc accessed 01/15/2021]
View Archived Source
1808 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]
1809 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)
1810 Georgia 2020 Ga. Code Ann. § 48-5-40;
Ga. Code Ann. § 48-5-47.1 (in effect for 2020)
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 Guide for Georgia Citizens, Department of Revenue
[https://dor.georgia.gov/property-tax-exemptions Accessed 10/28/2021]
View Archived Source
1811 Connecticut 2020 Conn. Gen. Stat. § 12-81(55);
Conn. Gen. Stat. § 12-81i;
Conn. Gen. Stat. § 12-81l;
Conn. Gen. Stat. § 12-94a (in effect for 2020)
Connecticut Office of Policy and Management, Application for Disabled Form D1
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/D1Disabled-App.pdf Accessed 11/04/2021]
View Archived Source

Connecticut Office of Policy and Management Question and Answer Booklet Totally Disabled Q&A pp. 31- 33
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/OWNERS-QA-2020.pdf Accessed 11/04/2021]
View Archived Source
Disabled Tax Relief Program Description, Office of Policy and Management
[http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383142 accessed 11/04/2021]
1812 North Dakota 2020 N.D. Cent. Code §47-18-01;
N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2020)
North Dakota Office of State Tax Commissioner, Guideline-Property Tax: Credits for ND Homeowners and Renters November 2019
[https://www.nd.gov/tax/data/upfiles/media/credits-for-nd-homeowners-renters-guideline.pdf accessed 11/11/2021] View Archived Source

North Dakota Office of State Tax Commissioner, Homestead Property Tax Credit and Renter's Refund Brochure, (2015)
[https://www.nd.gov/tax/data/upfiles/media/homestead-property-tax-credit-and-renter-s-refund-brochure.pdf Accessed on 11/11/2021]
View Archived Source

North Dakota Office of State Tax Commissioner, Homestead Property Tax Credit
[https://www.nd.gov/tax/homestead/ accessed 03/05/2021]
1813 Tennessee 2020 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2020)
1814 Illinois 2020 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2020)
Illinois Department of Revenue, Form PTAX-340
[https://wincoil.us/media/274083/2020_saf_form_fill-in.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
1815 Massachusetts 2020 Mass. Gen. Laws ch. 59, §5-18A (in effect for 2020)
Massachusetts Department of Revenue State Tax Form 99: Property Tax Deferral for Reasons of Financial Hardship (2016)
[https://www.mass.gov/doc/form-99-application-for-clause-18a-financial-hardship-property-tax-deferral/download Accessed 10/15/2021]
View Archived Source

Massachusetts Department of Revenue State Tax Form 99-1: Property Tax Deferral and Recovery Agreement (2004)
[https://www.mass.gov/doc/form-99-1-application-for-clause-18a-tax-deferral-and-recovery-agreement/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]
1816 Colorado 2020 Colo. Rev. Stat. § 39-31-101 (in effect for 2020)
Laws 2019 ch. 228 §1 (HB 19-1085)
Colorado Department of Revenue Property Tax/Rent/Heat Rebate Booklet, (Tax year 2019 for benefit 2020)
[https://tax.colorado.gov/sites/tax/files/DR0104PTC_2019.pdf Accessed on 09/02/2020]
View Archived Source

Final Fiscal Note (2019) Colorado Legislative Council Staff Fiscal Note
[https://leg.colorado.gov/sites/default/files/documents/2019A/bills/fn/2019a_hb1085_f1.pdf Accessed 07/26/2021]
View Archived Source
1817 Illinois 2020 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2020)
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions (2021)
[https://www2.illinois.gov/rev/localgovernments/property/Pages/taxrelief.aspx Accessed 10/21/2021]
View Archived Source
1818 New Hampshire 2020 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2020)
1819 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
1820 Massachusetts 2020 Mass. Gen. Laws ch. 59, § 5K;
Mass Gen. Laws ch. 59 § 5N (in effect for 2020)
1821 South Carolina 2020 S.C. Code Ann. § 12-37-250;
S.C. Code Ann. § 12-37-270 (in effect for 2020)
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 11/10/2021]
View Archived Source

South Carolina Department of Revenue, Brief Overview and Current Status of Property Tax in South Carolina (2020)
[https://www.scstatehouse.gov/Archives/CitizensInterestPage/PropertyTaxReform/BriefOverviewofPropertyTaxesinSC.doc accessed 11/10/2021]
View Archived Source
South Carolina Department of Revenue Homestead Exemption Website
[https://dor.sc.gov/lgs/homestead-exemption Accessed 11/10/2021]
View Archived Source
1822 Connecticut 2020 Conn. Gen. Stat. § 12-704c (in effect for 2020)
Connecticut Department of Revenue form CT-1040: Individual Income Tax Return Tax year 2019 for benefits in 2020
[https://portal.ct.gov/-/media/DRS/Forms/2019/Income/CT-1040-Form-W_1219.pdf accessed 11/05/2021]
View Archived Source

Connecticut Department of Revenue form CT-1040: Individual Income Tax Information Booklet Tax year 2019 for benefits in 2020
[https://portal.ct.gov/-/media/DRS/Forms/2019/Income/CT-1040-Online-Booklet_1219.pdf Accessed 10/05/2020]
View Archived Source
1823 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
1824 Michigan 2020 Mich. Comp. Laws § 206.520;
Mich. Comp. Laws § 206.522 (in effect for 2020)
Michigan Individual Income Tax Forms and Instruction MI-1040 (filing 2020)
[https://www.michigan.gov/documents/taxes/BOOK_MI_1040_WITH_FORMS_674611_7.pdf Accessed 10/18/2021]
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Michigan Department of Treasury, Taxpayer's Guide 2018
[https://www.legislature.mi.gov/Publications/TaxpayerGuide-2018.pdf Accessed 10/18/2021]
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Michigan Department of Treasury, Checklist for Determining Total Household Resources
[https://www.michigan.gov/documents/taxes/ChecklistDetermineTHR_444822_7.pdf accessed 10/18/2021]
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Michigan Department of Treasury, Checklist for Preparing a Homestead Property Tax Credit (MI-1040CR)
[https://www.michigan.gov/documents/taxes/Checklist_Preparing_HPTC_1-2020_716015_7.pdf accessed 10/18/2021] View Archived Source

Michigan Department of Treasury, General Information for Filing Homestead Property Tax Credit Claim, (2020)
[https://www.michigan.gov/documents/taxes/MI-1040CR_Property_Tax_Credit_Instructions_712106_7.pdf Accessed 10/18/2021]
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Michigan Department of Treasury, 2019 Michigan Homestead property Tax Credit Claim MI-1040CR (filing 2020)
[https://www.michigan.gov/documents/taxes/MI-1040CR_674436_7.pdf Accessed 10/18/2021]
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Michigan Department of Treasury, 2019 Michigan Homestead Property Tax Credit Claim MI-1040CR-2 for Veterans and Blind People (filing 2020)
[https://www.michigan.gov/documents/taxes/MI-1040CR-2_674442_7.pdf Accessed 10/18/2021]
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Michigan Department of Treasury, Homestead Property tax Credit Information (2017)

[https://www.michigan.gov/taxes/0,4676,7-238-43535_43538-155081--,00.html accessed 10/18/2021]
1825 Louisiana 2020 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2020)
La. Const. Art. VII, §18 (G)
Louisiana House of Representatives - House Fiscal Division, Louisiana Property Tax Basics, (2017)
[http://house.louisiana.gov/housefiscal/DOCS_TAXREV/2014_Louisiana%20Property%20Tax%20Basics.pdf Accessed 10/11/2021]
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1826 California 2020 Cal. Revenue and Taxation Code § 69.5 (in effect for 2020)
Cal. Const. Art. XIIIA § 2 (a)
California Board of Equalization, Transfer of Base Year Value for Persons Age 55 and over - Propositions 60/90
[https://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#Description Accessed 10/25/2021]
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Propositions 60/90 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#FAQs Accessed on 10/25/2021]
View Archived Source

Proposition 110 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed on 10/25/2021]
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1827 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]
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1828 Mississippi 2020 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 2020)
Mississippi Tax Commission, Property FAQ
[https://www.dor.ms.gov/sites/default/files/Property/PropertyFAQ.pdf accessed 10/18/2021]
View Archived Source
1829 Oregon 2020 Or. Rev. Stat. § 311.666 ~ § 311.701;
Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2020)
Oregon Department of Revenue Property Tax Deferrals for Disabled and Senior Citizens (2019)
[https://www.co.curry.or.us/Property%20Tax%20Deferral.pdf Accessed 11/10/2021]
View Archived Source
Oregon Department of Revenue
[https://www.oregon.gov/dor/Pages/index.aspx]
1830 Connecticut 2020 Conn. Gen. Stat. §12-129n (in effect for 2020)
Office of Legislative, Research Property Tax Relief for Seniors, OLR Research Report 2008R-005
[https://www.cga.ct.gov/2008/rpt/2008-R-0005.htm accessed 11/22/2021]
View Archived Source
1831 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
1832 Maryland 2020 Md. Code, Tax-Property § 9-219 (in effect for 2020)
1833 Virginia 2020 Va. Code Ann. § 58.1-3210 (in effect for 2020)
Constitution of Virginia Article X, §6 (b)
1834 Delaware 2020 Del. Code tit. 9, § 8131 ~ §8135;
Del. Code tit. 9, § 8141;
Del. Code tit. 9, § 8363;
Del. Code tit. 22 §1001-1005 (in effect for 2020)
New Castle County Office of Finance-Assessment Application for Real Estate or Mobile Home Exemption
[https://www.newcastlede.gov/2076/Seniors Accessed 07/18/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Delaware/2022/de_local_options_seniors_new_castle_county_de_-_official_website.pdf
1835 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]
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Senior Property Valuation Protection Option
[https://azdor.gov/forms/property-forms/senior-property-valuation-protection-option accessed 10/25/2021]
View Archived Source
1836 Texas 2020 Tex. Tax Code Ann. § 11.22;
Tex. Tax Code Ann. § 11.131;
Tex. Tax Code Ann. § 11.132 (in effect for 2020)
Tex. Constitution Article VIII §2
Texas Property Tax Exemption, Texas Comptroller of Public Accounts (2020)
[https://comptroller.texas.gov/taxes/property-tax/exemptions/index.php accessed 11/09/2021]
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Texas Comptroller of Public Accounts, Application for Disabled Veteran’s or Survivor’s Exemption
[https://comptroller.texas.gov/forms/50-135.pdf accessed 11/09/2021]
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Texas Comptroller, Disabled Veterans and Surviving Spouses FAQs
[https://comptroller.texas.gov/taxes/property-tax/exemptions/disabledvet-faq.php accessed 11/09/2021]
View Archived Source
1837 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]
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1838 Colorado 2020 Colo. Rev. Stat. § 39-3.7-101 ~ 102 (in effect for 2020)
1839 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]
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Kentucky Department of Revenue, Application for Exemption Under the Homestead Amendment, 62A350 (2016)
[https://revenue.ky.gov/Forms/62A350.pdf accessed11/30/2020]
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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]
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1840 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]
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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]
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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]
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1841 Maine 2020 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2020)
1842 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]
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1843 New York 2020 N.Y. R.P.T. Law § 467 (in effect for 2020)
New York Department of Taxation and Finance - Office of Real Property Tax Services, Instructions for Form RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens, (2019 TY)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp467i.pdf accessed 11/12/2021]
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New York Department of Taxation and Finance - Office of Real Property Tax Services, Form RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens (2019 TY)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp467_fill_in.pdf accessed 11/12/2021]
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New York Department of Taxation and Finance - Office of Real Property Tax Services, Senior Citizens' Exemption Question And Answers - Partial Exemption from Property Taxes in New York State, (2019 TY)
[https://www.tax.ny.gov/pdf/publications/orpts/senior.pdf accessed 03/06/2021]
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New York Department of Taxation and Finance - Office of Real Property Tax Services, Senior Citizens Exemptions
[https://www.tax.ny.gov/pit/property/exemption/seniorexempt.htm accessed 11/12/2021]
1844 Tennessee 2020 Tenn. Code Ann. § 67-5-705
Tenn. Code Ann. § 67-5-702 (in effect for 2020)
Tenn. Comp. R. & Regs. 0520-4-1-.03 0600-9-.01~0600-9-.12
Tenn. Const. Art. II, § 28
Comptroller of the Treasury, Tennessee Tax Freeze Jurisdictions (2019)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-freeze/TaxFreezeJurisdictions.pdf accessed 10/21/2021]
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Comptroller of the Treasury, Property Tax Freeze Income Limits by County - Tax Year 2020 (2021)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-freeze/TaxFreezeIncomeLimits2020List.pdf accessed 10/21/2021]
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1845 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]
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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]
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1846 North Dakota 2020 N.D. Cent. Code § 47-18-01;
N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.3 (in effect for 2020)
North Dakota Office of the State Tax Commissioner, Guideline - Property Tax: Homestead Credit For Special Assessments (November 2019)
[https://www.tax.nd.gov/sites/www/files/documents/guidelines/property-tax/homestead-credit-for-special-assessments-guideline.pdf Accessed 10/06/2023]
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1847 Massachusetts 2020 Mass. Gen. Laws ch. 59, § 5-41;
Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2020)
Massachusetts Department of Revenue, Taxpayers Guide to Property Tax Exemptions for Seniors (2016)
[https://www.mass.gov/files/documents/2018/01/02/dor-proptax-guide-seniors.pdf Accessed 10/15/2021]
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Massachusetts Department of Revenue, Application for Senior Exemption Under Clauses 41 and 41B through D (2017)
[https://www.mass.gov/files/documents/2018/01/02/dor-proptax-form-96-1-seniors.pdf Accessed 10/15/2021]
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Massachusetts Department of Revenue, Property Tax Forms and Guides
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 10/15/2021]
1848 West Virginia 2021 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2021)
West Virginia State Tax Department IT-140 Personal Income Tax Return Forms and Instructions (2020)
[https://tax.wv.gov/Documents/TaxForms/2020/it140.booklet.pdf Accessed 04/29/2022]
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1849 Tennessee 2021 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2021)

Tennessee Comptroller of the Treasury, Property ax Relief Program Brochure (2021)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-relief/TaxReliefBrochure.pdf Accessed 03/26/2022]
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Tennessee Comptroller of the Treasury, Property Tax Relief
[https://comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs/tax-relief.html Accessed 02/12/2021]
1850 Illinois 2021 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2021)
Illinois Department of Revenue, Application for Deferral of Real Estate / Special Assessment Taxes for Tax Year 2020
[https://willcountytreasurer.com/wp-content/uploads/2021/02/Senior-Deferral-Form-IL-1017-Application.pdf Accessed 05/07/2022]
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Illinois Department of Revenue, Publication 101 - Income Exempt from Tax (2020)
[https://www2.illinois.gov/rev/research/publications/pubs/Documents/pub-101.pdf Accessed 05/07/2022]
View Archived Source
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions
[https://www2.illinois.gov/rev/localgovernments/property/Pages/taxrelief.aspx Accessed 05/07/2022]
1851 New Jersey 2021 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2021)
New Jersey Department of the Treasury, Division of Taxation, Homestead Benefit Program Website, (2021)
[https://www.state.nj.us/treasury/taxation/pdf/homestead/hownerappins.pdf Accessed 12/22/2022]
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1852 Connecticut 2021 Conn. Gen. Stat. § 12-81(55);
Conn. Gen. Stat. § 12-81i;
Conn. Gen. Stat. § 12-81l;
Conn. Gen. Stat. § 12-94a (in effect for 2021)
Connecticut Office of Policy and Management, Application for Disabled Form D1
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/D1Disabled-App.pdf Accessed 1/12/2022]
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Connecticut Office of Policy and Management Question and Answer Booklet Totally Disabled Q&A pp. 31- 33
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/OWNERS-Disabled-Add-Vets-QA-2021.pdf Accessed 11/04/2021]
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Disabled Tax Relief Program Description, Office of Policy and Management
[http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383142 Accessed 1/12/2022]
1853 Massachusetts 2021 Mass. Gen. Laws ch. 59, § 5K;
Mass Gen. Laws ch. 59 § 5N (in effect for 2021)
1854 Maryland 2021 Md. Code, Tax-Property § 9-258
Md. Code, Tax-Property § 9-105 (in effect for 2021)
2020 Md. Laws, Ch. 642,Sec. 1, eff. 6/1/2020
1855 New Mexico 2021 N.M. Stat. § 7-2-18 (in effect for 2021)
New Mexico Taxation and Revenue, 2021 PIT-RC New Mexico Rebate and Credit Instructions and Schedule n.d. (2021)
[https://www.freetaxusa.com/FreeTaxUSA/formdownload?form=nm_pit_rc_inst.pdf Accessed 09/07/2022]
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1856 Idaho 2021 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2021)
2021 Idaho Sess. Laws p. 238 (HB309)
Idaho Tax Commission Deferral
[https://tax.idaho.gov/pubs/EBR00067_07-01-2021.pdf Accessed 10/04/2021]
View Archived Source
1857 Texas 2021 Tex. Tax Code §11.26,
Tex. Tax Code §11.261 (in effect for 2021)
2019 Tex. Gen. Laws ch. 1284 § 1

Tex. Cons. §1-b(h)
1858 Indiana 2021 Ind. Code § 6-1.1-12-14 (in effect for 2021)
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 01/19/2022]
View Archived Source
Department of Local Government Finance Forms
[https://www.in.gov/dlgf/2344.htm Accessed 01/19/2022]
1859 Colorado 2021 Colo. Rev. Stat. § 39-31-101 (in effect for 2021)
Colorado Department of Revenue Property Tax/Rent/Heat Rebate Booklet, (Tax year 2020 for benefit 2021)
[https://tax.colorado.gov/sites/tax/files/DR0104PTC_2020.pdf Accessed on 05/07/2022]
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 05/07/2022]
View Archived Source
1860 Ohio 2021 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2021)
2020 Ohio Laws File No. TBD §1 (Amended HB 17)
Ohio Department of Taxation, Application for Homestead Exemption for Disabled Veterans and Surviving Spouses
[https://www.tax.ohio.gov/portals/0/forms/real_property/DTE_105I.pdf Accessed 02/24/2022]
View Archived Source

Ohio Department of Taxation, Certificate of Disability for the Homestead Exemption
[https://tax.ohio.gov/static/forms/real_property/dte_105e.pdf Accessed 02/24/2022]
View Archived Source
Ohio Department of Taxation, Real Property Tax- Homestead Means Testing
[https://tax.ohio.gov/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing Accessed 02/24/2022]
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1861 Connecticut 2021 Conn. Gen. Stat. §12-129n (in effect for 2021)
Office of Legislative, Research Property Tax Relief for Seniors, OLR Research Report 2008R-005
[https://www.cga.ct.gov/2008/rpt/2008-R-0005.htm Accessed 01/13/2022]
View Archived Source
1862 Massachusetts 2021 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2021)
Massachusetts Division of Local Services, Taxpayers Guide to Local Property Tax Deferrals for Seniors (2016)
[https://www.mass.gov/doc/qualifying-persons/download Accessed 01/28/2022]
View Archived Source

Massachusetts Department of Revenue, Informational Guideline Release 06-201 for Senior Property Tax Deferrals (2006)
[https://archives.lib.state.ma.us/bitstream/handle/2452/41694/ocn425958307-06-201.pdf?sequence=1&isAllowed=y Accessed 01/28/2022]
View Archived Source

Massachusetts Department of Revenue, State Tax Form 97: Seniors 65 and Older Application for Property Tax Deferral (2016)
[https://www.mass.gov/doc/form-97-application-for-clause-41a-senior-property-tax-deferral/download Accessed 01/28/2022]
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Massachusetts Division of Local Services Guidelines, Opinions And Advisories
[https://www.mass.gov/lists/guidelines-opinions-and-advisories Accessed 01/28/2022]

State Library of Massachusetts Informational Guideline Releases: Recent Submissions
[https://archives.lib.state.ma.us/handle/2452/41056/recent-submissions Accessed 01/28/2022]

Massachusetts Department of Revenue, Property Tax Forms and Guides
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 01/28/2022]
1863 Alabama 2021 Ala. Code § 40-9-19;
Ala. Code § 40-9-21 (in effect for 2021)
Alabama Homestead Comparison Chart (May 2013)
[https://revenue.alabama.gov/property-tax/homestead-exemptions/ Accessed on 1/8/2022]
View Archived Source
1864 Nebraska 2021 Neb. Rev. Stat. § 77-3501 ~ § 77-3507;
Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2021)
Nebraska Department of Revenue, Homestead Exemption Information Guide (Feb 2021)
[https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/pad/info/96-299.pdf Accessed 02/03/2022]
View Archived Source
1865 Kansas 2021 Kan. Stat. Ann. § 79-4501 ~ 79-4531 (in effect for 2021)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2020)
[https://www.ksrevenue.gov/pdf/k-40hbook20.pdf Accessed 01/20/2022]
View Archived Source

Kansas Department of Revenue 2020 Kansas Homestead Claim Form k-40h (filing in 2021)
[https://www.ksrevenue.gov/pdf/k-40h20.pdf Accessed 01/20/2022]
View Archived Source

Department of Revenue - Division of Property Valuation, A Homeowner's Guide to Property Tax in Kansas, (2016)
[https://www.ksrevenue.org/pdf/pvdhomeowner.pdf accessed 01/20/2022]
View Archived Source
1866 District of Columbia 2021 DC ST § 47-863 (in effect for 2021)

Office of Tax and Revenue, Homestead Deduction Property Tax Relief Application ASD-100, (2021)
[https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/ASD-100_HOMESTEAD_APPLICATION_02112021.pdf Accessed on 01/13/2022]
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1867 Pennsylvania 2021 2006 Pa. Act 1, P.L. 1873 §1301 ~ §1313 (Taxpayer Relief Act) (in effect for 2021)
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]
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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.pdf Accessed 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 03/05/2022]
View Archived Source
Pennsylvania Department of Revenue Property Tax/Rent Rebate Program
[https://www.revenue.pa.gov/IncentivesCreditsPrograms/PropertyTaxRentRebateProgram/Pages/default.aspx Accessed 03/05/2022]
View Archived Source
1868 Florida 2021 Fla. Stat. § 196.082 (in effect for 2021)
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, 2021
[http://floridarevenue.com/property/Documents/dr501.pdf Accessed 01/14/2022]
View Archived Source
1869 Ohio 2021 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2021)
Effective 15 January 2021, peace officers, firefighters, and first responders qualify for the exemption irrespective of their volunteer or paid positions for tax year 2020 and every tax year after that. This was enacted by 2020 Ohio Laws File No. TBH §1 (HB 17).
2020 Ohio Laws File No. TBD §1 (HB 17)

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 02/24/2022]
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Ohio Department of Taxation Application for Homestead Exemption for the Elderly and Disabled, (2020)
[https://tax.ohio.gov/static/forms/real_property/dte_105a.pdf Accessed 02/24/2022]
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 02/24/2022]
1870 Michigan 2021 Mich. Comp. Laws § 206.520;
Mich. Comp. Laws § 206.522 (in effect for 2021)
Michigan Individual Income Tax Forms and Instruction MI-1040 (filing 2021)
[https://www.michigan.gov/documents/taxes/MI-1040_711857_7.pdf Accessed 01/31/2022]
View Archived Source

Michigan Department of Treasury, Taxpayer's Guide 2018
[https://www.legislature.mi.gov/Publications/TaxpayerGuide-2018.pdf Accessed 01/31/2022]
View Archived Source

Michigan Department of Treasury, Checklist for Determining Total Household Resources
[https://www.michigan.gov/documents/taxes/ChecklistDetermineTHR_444822_7.pdf accessed 01/31/2022]
View Archived Source

Michigan Department of Treasury, Checklist for Preparing a Homestead Property Tax Credit (MI-1040CR)
[https://www.michigan.gov/documents/taxes/Checklist_Preparing_HPTC_1-2020_716015_7.pdf accessed 01/31/2022] View Archived Source

Michigan Department of Treasury, General Information for Filing Homestead Property Tax Credit Claim, (2021)
[https://www.michigan.gov/documents/taxes/MI-1040CR_Property_Tax_Credit_Instructions_712106_7.pdf Accessed 01/31/2022]
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Michigan Department of Treasury, 2020 Michigan Homestead property Tax Credit Claim MI-1040CR (filing 2021)
[https://www.michigan.gov/documents/taxes/MI-1040CR_711858_7.pdf Accessed 01/31/2022]
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Michigan Department of Treasury, 2020 Michigan Homestead Property Tax Credit Claim MI-1040CR-2 for Veterans and Blind People (filing 2021)
[https://www.michigan.gov/documents/taxes/MI-1040CR-2_711873_7.pdf Accessed 01/31/2022]
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Michigan Department of Treasury, Homestead Property Tax Credit Information (2021)
[https://www.michigan.gov/taxes/0,4676,7-238-43535_43538-155081--,00.html Accessed 01/31/2022]
1871 Arizona 2021 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2021)
1872 Maine 2021 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2021)
[https://www.mainelegislature.org/legis/statutes/36/title36sec6232.html Accessed 01/24/22]
View Archived Source
1873 Kentucky 2021 Ky. Rev. Stat. Ann. § 132.751;
Ky. Rev. Stat. Ann. § 132.810 (in effect for 2021)
Ky. Const. §170
Kentucky Department of Revenue, DOR Sets 2021-2022 Homestead Exemption Press Release
Homestead Exemption Allowance for 2021 and 2022
[https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/PublishingImages/Pages/Homestead-Exemption/Homestead%20Exemption%20for%202021-2022.pdf accessed 01/20/2022]
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Kentucky Department of Revenue, Application for Exemption Under the Homestead Amendment, 62A350 (2016)
[https://revenue.ky.gov/Forms/62A350.pdf accessed 01/20/2022]
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 01/20/2022]
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1874 Washington 2021 Wash. Rev. Code § 84.39.010 (in effect for 2021)
Washington Department of Revenue, Property Tax Assistance Program for Widows or Widowers of Veterans (2021)
[https://masoncountywa.gov/forms/assessor/PTAssistance_WidowsWidowers.pdf Accessed 01/15/2021]
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Washington Department of Revenue, Property Tax Assistance Claim Form for Widows or Widowers of Veterans, (2020)
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/63-0023.doc Accessed 01/15/2021]
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1875 South Dakota 2021 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2021)
2021 S.D. Sess. Laws ch. 48 § 4
2020 S.D. Sess. Laws ch. 33 § 4
2020 S.D. Sess. Laws ch. 33 § 5
South Dakota Department of Revenue, 2020 (to be filed in 2021) Sales or Property Tax Refund for Seniors and Disabled: Application, (2020)
[https://dor.sd.gov/media/wsqehuhj/2020-sales-property-tax-refund-elderly-disabled.pdf Accessed 03/24/2022]
View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website
[https://dor.sd.gov/individuals/taxes/property-tax/relief-programs/#sale Accessed 03/24/2022]
View Archived Source
1876 Georgia 2021 Ga. Code Ann. § 48-5-52 (in effect for 2021)
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 01/14/2022] View Archived Source

Georgia Department of Human Services Senior Homeowner's Resource Guide (Page 25-28)
[https://dhs.georgia.gov/sites/dhs.georgia.gov/files/Sr%20Homeowners%20Resource%20Guide%202013-R.pdf Accessed 01/14/2022]
View Archived Source
Property Tax Exemptions, Department of Revenue
[https://dor.georgia.gov/property-tax-exemptions Accessed 01/14/2022]
View Archived Source
1877 New Hampshire 2021 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2021)
1878 California 2021 Cal. Revenue and Taxation Code § 69.6 (in effect for 2021)
Cal. Const. Art. XIIIA § 2 (a)
California Board of Equalization, Board of Equalization Proposition 19 Information
[https://www.boe.ca.gov/prop19/#Charts Accessed 12/22/2022]
View Archived Source

California Board of Equalization Letter to Assessors Implementation of Proposition 19 February 2022
[boe.ca.gov/proptaxes/pdf/lta22009.pdf Accessed 07/20/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/California/2022/ca_boe_letter_to_assessors_implementation_of_prop_19_no_2022_009.pdf

California Board of Equalization, Property Tax Savings: Transfer of Base Year Value for Persons Age 55 and over June 2022
[www.boe.ca.gov/pdf/pub800-3.pdf Accessed 07/20/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/California/2022/ca_boe_prop_19_disabled_persons_info_sheet_8_2022_pub800-4.pdf

California Board of Equalization, Property Tax Savings: Transfer of Base Year Value for Disabled Aug 2022
[www.boe.ca.gov/pdf/pub800-4.pdf Assessed 07/20/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/California/2022/ca_boe_prop_19_disabled_persons_info_sheet_8_2022_pub800-4.pdf

California Board of Equalization, Transfer of Base Year Value for Persons Age 55 and over - Propositions 60/90
[https://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#Description Accessed 1/12/2022]
View Archived Source

Propositions 60/90 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#FAQs Accessed 1/12/2022]
View Archived Source

Proposition 110 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 1/12/2022]
View Archived Source
1879 Maryland 2021 Md. Code, Tax-Property § 10-201;
Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2021)

Department of Assessments and Taxation, A Homeowner's Guide to Property Taxes and Assessments,
[http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx Accessed 11/2/2022]
View Archived Source
1880 Maryland 2021 Md. Code Tax-Property § 9-102;
Md. Code Tax-Property §9-402 (in effect for 2021)
2020 Md. Laws ch.179
Maryland Department of Assessments and Taxation Renters' Tax Credit Form RTC-1 (2021)
[https://dat.maryland.gov/realproperty/Documents/2021-RTC-Application.pdf Accessed 09/13/2022]
View Archived Source
1881 Wisconsin 2021 Wis. Stat. § 71.07 (4);
Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2021)
Wisconsin Department of Revenue, Wisconsin Homestead Credit Situations and Solutions, (2020)
[https://www.revenue.wi.gov/DOR%20Publications/pb127.pdf Accessed 11/05/2021]
View Archived Source

Wisconsin Department of Revenue Wisconsin Income Tax 2020 Form 1 (2020 income for filing in 2021) Income Tax Form line
[https://www.revenue.wi.gov/TaxForms2020/2020-Form1f.pdf Accessed 04/29/2022]
View Archived Source

Wisconsin Department of Revenue Wisconsin Income Tax 2020 Form 1 Instructions
[https://www.revenue.wi.gov/TaxForms2020/2020-Form1-inst.pdf Accessed 04/29/2022]
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Wisconsin Department of Revenue, Application (Schedule H) for Homestead Credit (2020 taxable information for filing in 2021).
[https://www.revenue.wi.gov/TaxForms2020/2020-ScheduleHf.pdf Accessed 04/29/2022]
View Archived Source

Wisconsin Department of Revenue Wisconsin Homestead Credit 2021 H and H-EZ Instructions
[https://www.revenue.wi.gov/TaxForms2021/2021-ScheduleH-inst.pdf Accessed 04/29/2022]
View Archived Source

Wisconsin Department of Revenue Homestead Tax Credit Program Summary (FY 2018)
[https://www.revenue.wi.gov/dorreports/2018hmsted.pdf Accessed 11/05/2021]
View Archived Source
Wisconsin Department of Revenue Website: Claiming a Homestead Credit
[https://www.revenue.wi.gov/Pages/FAQS/ise-home.aspx Accessed 04/29/2022]
View Archived Source
1882 Tennessee 2021 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2021)
1883 Illinois 2021 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2021)
1884 North Carolina 2021 N.C. Gen. Stat. § 105‑277.1B (in effect for 2021)
Application for Property Tax Relief Property Tax Forms, North Carolina Department of Revenue, (2021)
[https://www.ncdor.gov/media/11284/open Accessed 02/09/2022]
View Archived Source
1885 Connecticut 2021 Conn. Gen. Stat. § 12-129b~ §129d;
Conn. Gen. Stat. § 12-129p (in effect for 2021)
Form M-36, Office of Policy and Management
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/Freeze-App-M36R.pdf Accessed 1/12/2022]
View Archived Source
Property Tax Relief for Seniors
[http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383144 Accessed 1/12/2022]
View Archived Source
1886 Massachusetts 2021 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17F (in effect for 2021)
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 01/28/2022]
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Massachusetts Department of Revenue State Tax Form 96-6 Application for Statutory Exemption for Seniors, Surviving Spouses, Minor Children (2017)
[https://www.mass.gov/doc/form-96-6-application-for-personal-property-tax-exemptions-for-seniors-surviving-spouses-or/download Accessed 01/28/2022]
View Archived Source
Property Tax Forms and Guides, Massachusetts Department of Revenue
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 01/28/2022]
1887 New York 2021 N.Y. R.P.T Law § 425
N.Y. Tax Law §606(eee) (in effect for 2021)
NY CLS Const Art XVI, § 1
New York State Department of Taxation and Finance Office of Real Property Tax Service, Application for Basic STAR Exemption for the 2021-2022 School Year RP-425-B, (2020)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp425b_fill_in.pdf Accessed 11/15/2021]
View Archived Source

New York State Department of Taxation and Finance Office of Real Property Tax Service, Application for Enhanced STAR Exemption for the 2021-2022 School Year RP-425-E, (2020)
View Archived Source

New York State Department of Taxation and Finance, Questions and Answers for Homeowners about the New STAR Credit Program, (2020)
[https://www.tax.ny.gov/pit/property/star/star-administration-faqs.htm accessed 11/15/2021]
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New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit Information, (2020)
[https://www.tax.ny.gov/pdf/star/rp-5310-fs.pdf accessed 11/15/2021]
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 11/15/2021]
View Archived Source

New York State Department of Taxation and Finance, STAR Eligibility Information, (2020)
[https://www.tax.ny.gov/pit/property/star/eligibility.htm accessed 11/15/2021]
View Archived Source
1888 New Mexico 2021 N.M. Stat. § 7-36-21.3 (in effect for 2021)

N.M. Laws ch. 140 § 1
N.M. Laws ch. 73 § 1 (in effect for 2021)
N.M. Const. art. VII, § 1
State of New Mexico, Santa Fe County, 2021 Tax Year Application
[https://www.santafecountynm.gov/media/files/Downloadable%20Forms/2021%20Valuation%20Freeze.pdf accessed 09/07/2022]
View Archived Source
1889 Texas 2021 Tex. Tax Code Ann. § 11.22;
Tex. Tax Code Ann. § 11.131;
Tex. Tax Code Ann. § 11.132 (in effect for 2021)
Tex. Constitution Article VIII §2
Texas Property Tax Exemption, Texas Comptroller of Public Accounts (2020)
[https://comptroller.texas.gov/taxes/property-tax/exemptions/index.php Accessed 03/29/2022]
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 03/29/2022]
View Archived Source

Texas Comptroller, Disabled Veterans and Surviving Spouses FAQs
[https://comptroller.texas.gov/taxes/property-tax/exemptions/disabledvet-faq.php Accessed 03/29/2022]
View Archived Source
1890 Iowa 2021 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 2021)
2021 Iowa Acts ch. 177 § 125
Iowa Department of Revenue, 2021 Property Tax Credit Claim, (2021)
[https://tax.iowa.gov/sites/default/files/2021-01/2021IowaPropertyTaxCreditClaimandInstructions%2854001%29.pdf Accessed 01/20/2022]
View Archived Source
Iowa Department of Revenue, Property Tax Credits and Exemptions Web Page
[https://tax.iowa.gov/property-tax-credits-and-exemptions#Disabled Accessed 01/20/2022]
View Archived Source
1891 Connecticut 2021 Conn. Gen. Stat. § 12-704c (in effect for 2021)
Connecticut Department of Revenue form CT-1040: Individual Income Tax Return Tax year 2020 for benefits in 2021
[https://portal.ct.gov/-/media/DRS/Forms/2020/Income/CT-1040-Online-Booklet_0221.pdf Accessed 05/07/2022]
View Archived Source
1892 Oklahoma 2021 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2021)
Oklahoma Tax Commission Claim Form for Credit or Refund for Property Taxes 2021 (based on 2020 income)
[https://lincolnassessor.org/download/form-538-h-claim-for-credit-or-refund-of-property-tax/?wpdmdl=225&refresh=6218504e32b011645760590 Accessed 02/24/2022]
View Archived Source

Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://static1.squarespace.com/static/6036b93771a99b354a5ee6e3/t/607db283400b1d6afe02301c/1618850435968/TES-14+2021.pdf Assessed 02/24/2022]
View Archived Source
1893 Delaware 2021 Del. Code tit. 14, §1917 (c) (in effect for 2021)
Delaware Application for Senior School Property Tax Credit
[https://financefiles.delaware.gov/docs/ssptc_app.pdf accessed 01/13/2022]
View Archived Source
1894 Massachusetts 2021 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2021)

Massachusetts Department of Revenue, Schedule CB Circuit Breaker Credit Form 2020 (for 2021 filing)
[https://www.mass.gov/doc/2020-schedule-cb-circuit-breaker-credit/download?_ga=2.50201126.1888149588.1663074711-1838975645.1663074711 Accessed 09/13/2022]
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Massachusetts: Applying for the Circuit Breaker Credit
[https://westfordma.gov/DocumentCenter/View/9933/DOR-Circuit-Breaker?bidId=#:~:text=The%20maximum%20credit%20allowed%20is,to%20the%20taxpayer%20without%20interest Accessed 09/13/2022]
View Archived Source
1895 Alabama 2021 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2021)
Alabama Homestead Comparison Chart (May 2013)
[https://revenue.alabama.gov/property-tax/homestead-exemptions/ Accessed on 1/8/2022]
View Archived Source
1896 Kansas 2021 Kan. Stat. Ann. §79-32,263 (in effect for 2021)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2020)
[https://www.ksrevenue.gov/pdf/k-40hbook20.pdf Accessed 01/20/2022]
View Archived Source

Homestead Refund and Safe Senior Information, Kansas Department of Revenue, (2020)
[https://www.ksrevenue.org/perstaxtypeshs.html accessed 01/20/2022]
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 01/20/2022]
1897 Virginia 2021 Va. Code Ann. § 58.1-3210 (in effect for 2021)
Constitution of Virginia Article X, §6 (b)
1898 Rhode Island 2021 R.I. Gen. Laws § 44-33-1 ~ § 44-33-19 (in effect for 2021)
Rhode Island Division of Taxation 2020 Form RI-1040H Application and Instructions (filed in 2021, based on 2020 income)
[https://tax.ri.gov/forms/prior-year-tax/year-ending-12312020 Accessed 03/18/2022]
View Archived Source

Rhode Island Division of Taxation Personal Income Tax Forms
[http://www.tax.ri.gov/taxforms/personal.php Accessed 03/05/2022]
1899 Georgia 2021 Ga. Code Ann. § 48-5-47 (in effect for 2021)
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 01/14/2022]
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 01/14/2022] View Archived Source
Property Tax Guide for Georgia Citizens, Department of Revenue
[https://dor.georgia.gov/property-tax-exemptions Accessed 01/14/2022]
View Archived Source
1900 Minnesota 2021 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2021)

Minnesota Department of Revenue Fact Sheet for Senior Citizens Property Tax Deferral Program
[https://www.lyonco.org/home/showpublisheddocument/4931/63707336131220000 Accessed 02/01/2022]
View Archived Source

Minnesota Department of Revenue Senior Citizens Property Tax Deferral Application
[https://www.revenue.state.mn.us/sites/default/files/2020-04/crscd_20.pdf Accessed 02/01/2022]
View Archived Source

Minnesota Department of Revenue Senior Citizens Property Tax Deferral Program (2019)
[https://www.house.leg.state.mn.us/hrd/pubs/ss/ssscptdp.pdf Accessed 02/01/2022]
View Archived Source
Minnesota Department of Revenue Senior Citizens Property Tax Deferral Program (2021)
[https://www.revenue.state.mn.us/property-tax-deferral-senior-citizens Accessed 2/1/2022]
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