Residential Property Tax Relief Programs

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

[X] Effective 1 July 2020 Frederick County was included in the counties that were able to provide an additional local grant for elderly or disabled renters. This was enacted under HB 353, chapter 178. The credits are calculated based on the household combined income, which is defined as combined gross household income before deductions. This includes income from all sources, whether or not taxable for federal and state income tax purposes. It also includes Social Security as well as all other retirement benefits of the tax year.

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

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

[X] 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] P.L. 114-2019,SEC. 2 amends the following for the program: benefit is increased to $14,000 from $12,480. Assessed property value cannot exceed $200,000, up from previous $175,000 limit. Spouses of individuals that were killed in action, died while serving on active duty, or died performing inactive duty training are now explicitly mentioned as eligible. Effective 7/1/2019 for assessment years 2020 and after. P.L. 159-2020,SEC. 17 amends the program so that, for purposes of determining assessed value for individuals who have received the deduction, increases in assessed value that occur on the later of Dec. 31, 2019 or the first year the individual received the deduction, are not considered unless the increase is attributable to physical improvements. Effective 3/21/2020 for assessment year 2020 and after.

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

[X] Total amount of deferred taxes, non-ad valorem assessment, interest and unsatisfied liens cannot be more than 85% of just value and primary mortgage financing cannot be more than 70% of just value.

[X] Excess levies are additional property tax levies above the limits that are approved by vote of the people. Local school districts have no regular levy authority so e a substantial portion of their funding is from voter-approved excess levies. Excess levies must be authorized by a 60% majority of the voters, except for school levies which only require a simple majority. If the person subsequently fails to qualify only for one year because of high income, this same valuation must be used upon re-qualification. If the person fails to qualify for more than one year in succession because of high income or fails to qualify for any other reason, the valuation upon re-qualification is the assessed value on January 1st of the assessment year in which the person re-qualifies.

[X] Recipients of this benefit are also exempted from the forest acreage tax. Property owned jointly by a husband and wife and property owned in fee simple by either spouse is eligible for this exemption in full, as long as either spouse fulfills the age or disability requirement. For all other jointly owned property, the amount of the exemption is determined on the basis of each owner's qualifications and pro rata share of the property.

[X] Effective 1 July 2020, eligible income was increased from $35,500 to $45,000 and interest rates were decreased from 7% to 5% pursuant to California Session Laws, Stats. 2019, ch. 794 (AB113). Annual application must be submitted after 1 October for the current tax year. Limited funds are available and approval is on a first-come, first served basis. For 2020, they can be filed between 1 October 2019 and 10 February 2020. For 2021, they can be filed between 1 October 2020 and 10 February 2021. Generally the forms become available in September of each year and the applications may be submitted between 1 October of that year and 10 February in the subsequent year. The interest rate on the postponed taxes is 5% per year and the postponed taxes create a lien on the property. Payment for postponed taxes may be made any time for either a portion or the full amount deferred. However, they must be repaid when the owner moves or sells the property. In addition the taxes are due if future taxes become delinquent or the owner refinances or obtains a reverse mortgage. Household income is the total income received by all persons (except minors, full-time students, and renters) who resided in the home during the year for which deferral is requested. Income is the Adjusted Gross Income on the applicant's federal tax form. Income also includes: •California State Lottery winnings in excess of $600; 100% of lottery winnings from other states • Veterans Administration benefits • Military compensation • Life insurance proceeds to the extent that they exceed the expenses incurred for the last illness and funeral of the deceased spouse or registered domestic partner of the claimant • Gifts and inheritances in excess of $300, except between members of the household • Alimony received • Amounts received from an estate or a trust • Unemployment insurance benefits • Workers’ compensation payments for temporary disability • Amounts contributed by or on behalf of the claimant to a tax-sheltered retirement or deferred compensation plan • Amounts received from an employer or any government body for loss of wages due to sickness or accident (sick leave payments) • Nontaxable gain from the sale of a residence • Scholarship and fellowship grants • The amount of the alternative minimum taxable income in excess of your regular taxable income, if you were required to pay the alternative maximum tax on your 2016 California income tax return Items not deductible from income: -Mortgage payments -Interest paid on loans -Utilities -Medical bills -Health premiums -Itemized deductions on form 1040

[X] 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] This deduction cannot be in addition to any other exemption from taxes to which the individual may be entitled, except a veteran’s deduction. Recipients of this benefit are eligible to receive any homestead rebate or credit.

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

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

[X] 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. To receive the benefit, an application must be submitted by June 1st of the year preceding the year that the benefit is claimed.

[X] The property may not be sold or transferred unless the taxes have been paid with interest. Upon the death of the property owner, 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.

[X] 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] Effective 1 July 2021, eligibility criteria includes (1) a person who has attained the age of sixty-five years but who has not attained the age of seventy years on or before December 31 of the base year; (2) a person filing a claim for credit or reimbursement under this subchapter who is totally disabled and was totally disabled on or before December 31 of the base year; or (3) a person filing a claim for reimbursement under this subchapter who has attained the age of sixty-five years on or before December 31 of the base year and who is domiciled in this state at the time the claim is filed or at the time of the person’s death in the case of a claim filed by the executor or administrator of the claimant’s estate. This was put into effect by 2021 Iowa Acts ch. 177 § 125. Income levels are adjusted annually by the gross domestic product price deflator computed for the second quarter of the calendar year by the Bureau of Economic Analysis of the United States Department of Commerce. Totally disabled means the inability to engage in any substantial gainful employment by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or is reasonably expected to last for a continuous period of not less than 12 months. A person who is eligible to file a claim for credit for property taxes due with a household income in the lowest bracket who has an unpaid special assessment levied against the homestead may file a claim for a special assessment credit with the county treasurer. The claim filed by the claimant constitutes a claim for credit of an amount equal to the actual amount due upon the unpaid special assessment, plus interest, payable during the fiscal year for which the claim is filed against the homestead of the claimant. Beginning in 1995 a person who has attained the age of 23 or a head of household and was not claimed as a dependent on any other person's tax return for the base year is eligible by statutes for this program if they meet income requirements. However, the state has never provided funding for this portion of the program.

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

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

[X] If you believe you qualify for this exemption, apply as soon as possible even if you have not received the necessary documentation from the VA. When local assessors receive required documentation, this exemption can be granted as of the date of your original application, and the excess taxes can be refunded for up to 4 years. Any real estate that is owned and used as a homestead by the surviving spouse of a veteran who died from service-connected causes while on active duty as a member of the United States Armed Forces and for whom a letter from the United States Government or United States Department of Veterans Affairs or its predecessor has been issued certifying that the veteran died from service-connected causes while on active duty is exempt from taxation if the veteran was a permanent resident of this state on January 1 of the year in which the veteran died. Additional required forms include: A copy of your most current rating decision from the VA, including evidence that your disability is combat related, and; a copy of your DD-214.

[X] The individual may not own or have any legal, equitable, beneficial or security interest in any other residence or other real property except indirectly through an investment security, such as a mutual fund, that includes real property assets. Applicants must reapply each year. A claim for deferral may be filed with the Assessor’s office after 1 January, but before 1 April of the tax year for which the deferral is claimed. Failure to apply means that homeowner will not be eligible for tax deferral for that year. Failure to apply does not mean that taxes deferred in previous year must be paid. Deferred taxes and accrued interest are a lien against the property. The lien attaches on the date the certificate of deferral is recorded and has priority over any mortgage, reverse mortgage, deed of trust or other real property security interest that is recorded before the certificate of deferral is recorded and any lien attaching after the certificate of deferral is recorded.

[X] Applications and forms are kept with the local county auditor's office. As used for this exemption, the term “permanently and totally disabled” means the inability to perform substantial gainful employment by reason of a medically determinable impairment, either physical or mental, that has lasted or is expected to last for a continuous period of 12 months or more, or result in death.

[X] Effective 1 January 2020, the benefit base and income eligibility amounts will be adjusted annually based on the annualized cost-of-living adjustments for Social Security retirement benefits, to be applied to the application period. In addition, the benefit is based on on taxes exceed 5%. Enacted 2019 ME. Laws ch. 343.

[X] Honolulu Ordinance 19-7 (Bill 3 2019), amends Honolulu 8-10.4 to raise basic exemption to $100,000 and 65 year old age exemption to $140,000 effective July 1, 2020. Kauai Ordinance 1082-2020 (Bill 2803) amends Kauai 5A-11.4 to increase occupancy period requirement from 181 days to 270, effective October 29, 2020. Maui Ord Ordinance 5108 (Bill 77) amends Maui 3.48.450 to specify that the exemption will not be allowed for homeowners that have been delinquent on their taxes for a year or more.

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

[X] Baltimore county has added its own program for low-income seniors who are at least 70 that will be tied to the state circuit breaker, rather than this program.

[X] Effective 23 August 2019 beginning in filing year 2021, homeowners in counties with more than 3,000,000 people need not reapply annually for the exemption. This was put into effect by 2019 Il. Laws. no 101-0453 § 5. Counties may determine eligibility of applicants that are to receive the benefits, by affidavit, application, visual inspection, questionnaire, or other reasonable methods. Applications that are required by the counties may vary.

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