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
Connecticut 2007 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 201 CT111_RR07
Florida 2007 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 202 FL108_RR07
Colorado 2007 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 203 CO101_RR07
Arkansas 2007 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence, Veteran 204 AR103_RR07
Virginia 2007 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 205 VA101_RR07
District of Columbia 2007 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 206 DC105_RR07
Indiana 2007 Exemption for Residents over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 207 IN104_RR07
Florida 2007 Local Option Homestead Exemption for Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence 208 FL107_RR07
Mississippi 2007 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 209 MS103_RR07
Massachusetts 2007 Tax Deferral and Recovery for Members of the Armed Forces Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Other Criteria 210 MA102_RR07
California 2007 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 211 CA102_RR07
Indiana 2007 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 212 IN107_RR07
Oklahoma 2007 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 213 OK101_RR07
North Carolina 2007 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 214 NC101_RR07
Maryland 2007 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Other Criteria 215 MD111_RR07
New Hampshire 2007 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 216 NH103_RR07
New York 2007 Middle Class STAR Program Other Age, Homeowner, Income Ceiling 217 NY111_RR07
South Carolina 2007 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 218 SC103_RR07
Massachusetts 2007 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Other Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 219 MA104_RR07
Tennessee 2007 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 220 TN103_RR07
Illinois 2007 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 221 IL106_RR07
Rhode Island 2007 Local Option Tax Rate and Valuation Freeze for Disabled Persons Credit Age, Disability, Income Ceiling 222 RI102_RR07
Michigan 2007 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Renter, Surviving Spouse 223 MI106_RR07
Alabama 2007 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 224 AL402_RR07
Washington 2007 Property Tax Exemption and Freeze for Senior Citizens and Disabled Homeowners Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran 225 WA102_RR07
Massachusetts 2007 Program for Persons Over Age 60 to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Other Criteria 226 MA107_RR07
Maryland 2007 Renters' Tax Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 227 MD103_RR07
Maine 2007 Maine Residents Property Tax and Rent Refund Program: Senior Refund Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 228 ME102_RR07
Illinois 2007 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 229 IL102_RR07
New Jersey 2007 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling 230 NJ103_RR07
Massachusetts 2007 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 231 MA105_RR07
Utah 2007 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse 232 UT105_RR07
Illinois 2007 Circuit Breaker Tax Grant for Senior Citizens and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 233 IL104_RR07
Wyoming 2007 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 234 WY101_RR07
Hawaii 2007 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 235 HI101_RR07
Connecticut 2007 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling 236 CT102_RR07
New Jersey 2007 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling, Other Criteria 237 NJ104_RR07
Tennessee 2007 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling 238 TN104_RR07
Illinois 2007 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 239 IL105_RR07
Illinois 2008 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 240 IL105_RR08
New Hampshire 2008 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 241 NH103_RR08
New York 2008 Middle Class STAR Program Other Age, Homeowner, Income Ceiling 242 NY111_RR08
South Carolina 2008 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 243 SC103_RR08
Delaware 2008 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 244 DE101_RR08
Massachusetts 2008 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Other Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 245 MA104_RR08
Nevada 2008 Senior Citizens’ Property Tax / Rent Rebate Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 246 NV105_RR08
Illinois 2008 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 247 IL106_RR08
Utah 2008 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 248 UT105_RR08
Rhode Island 2008 Local Option Tax Rate and Valuation Freeze for Disabled Persons Credit Age, Disability, Income Ceiling 249 RI102_RR08
Michigan 2008 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Renter, Surviving Spouse 250 MI106_RR08
Washington 2008 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 251 WA104_RR08
Massachusetts 2008 Program for Persons Over Age 60 to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Other Criteria 252 MA107_RR08
Illinois 2008 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 253 IL102_RR08
New Jersey 2008 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling 254 NJ103_RR08
Massachusetts 2008 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 255 MA105_RR08
Oklahoma 2008 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 256 OK105_RR08
Georgia 2008 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 257 GA110_RR08
Illinois 2008 Circuit Breaker Tax Grant for Senior Citizens and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 258 IL104_RR08
Wyoming 2008 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 259 WY101_RR08
Connecticut 2008 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling 260 CT102_RR08
New Jersey 2008 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling, Other Criteria 261 NJ104_RR08
California 2008 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 262 CA106_RR08
Massachusetts 2008 Tax Deferral and Recovery for Members of the Armed Forces Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Other Criteria 263 MA102_RR08
Tennessee 2008 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling 264 TN104_RR08
New York 2008 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 265 NY112_RR08
Connecticut 2008 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 266 CT112_RR08
District of Columbia 2008 Elderly, Blind, or Disabled Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 267 DC109_RR08
West Virginia 2008 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Principal Residence, Other Criteria 268 WV101_RR08
Arizona 2008 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 269 AZ103_RR08
South Dakota 2008 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse, Other Criteria 270 SD105_RR08
North Carolina 2008 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 271 NC101_RR08
Massachusetts 2008 Real Estate Tax Credit for Persons Age 65 and Older Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Wealth Limit 272 MA108_RR08
Oregon 2008 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 273 OR101_RR08
Missouri 2008 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 274 MO103_RR08
North Dakota 2008 Homestead Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 275 ND101_RR08
Minnesota 2008 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Other Criteria 276 MN104_RR08
Kansas 2008 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 277 KS103_RR08
Maine 2008 Deferred Collection of Homestead Property Taxes Deferral Age, Homeowner, Income Ceiling 278 ME108_RR08
Maine 2008 Maine Residents Property Tax and Rent Refund Program: Senior Refund Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 279 ME102_RR08
Tennessee 2008 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 280 TN103_RR08
Alaska 2008 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 281 AK103_RR08
Hawaii 2008 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 282 HI102_RR08
Missouri 2008 Homestead Preservation Credit Credit Age, Disability, Homeowner, Income Ceiling 283 MO102_RR08
Texas 2008 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 284 TX102_RR08
California 2008 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 285 CA101_RR08
Kentucky 2008 Elderly Homestead Exemption Assessment Freeze Age, Disability, Principal Residence 286 KY101_RR08
New York 2008 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 287 NY102_RR08
Arkansas 2008 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 288 AR103_RR08
Illinois 2008 Senior Citizens Homestead Exemption Exemption Age, Homeowner 289 IL108_RR08
Kansas 2008 Homestead Property Tax Refund Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Surviving Spouse 290 KS102_RR08
West Virginia 2008 Tax Relief for Elderly Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 291 WV103_RR08
Georgia 2008 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 292 GA103_RR08
Nebraska 2008 Homestead Exemption for Senior Citizens Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 293 NE101_RR08
Alaska 2008 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 294 AK102_RR08
Connecticut 2008 Exemption and Additional for Disabled Veterans Exemption Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 295 CT105_RR08
Pennsylvania 2008 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 296 PA102_RR08
Rhode Island 2008 Local Assessment Freezes Assessment Freeze Age, Disability, Income Ceiling, Surviving Spouse 297 RI103_RR08
Washington 2008 Property Tax Exemption and Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 298 WA102_RR08
New York 2008 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 299 NY104_RR08
Tennessee 2008 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 300 TN101_RR08

Pages

# State Year Source
201 Connecticut 2007 Conn. Gen. Stat. §12-170v~170w (in effect for 2007)
http://www.cga.ct.gov/2006/ACT/PA/2006PA-00176-R00HB-05093-PA.htm[accessed 2 march 2012]
View Archived Source
202 Florida 2007 Fla. Stat. § 196.082 (in effect for 2007); Fla. Stat. § 196.091 (in effect for 2007)
Fla. Const. Art. VII § 6 (e)
Disabled Veterans’ Property Tax Discount on Homestead Property, Florida Department of Revenue Bulletin (2006)
[http://dor.myflorida.com/dor/property/veteran/ Accessed on 11/10/10]
View Archived Source
203 Colorado 2007 Colo. Rev. Stat. § 39-3.5-103 (in effect for 2007)
Colorado State Treasury Budget Request (2008-09), p. 12
View Archived Source
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.4 View Archived Source
Property Tax Deferral Program for Seniors and Active Military Personnel (no date), Colorado Department of the Treasury [http://www.colorado.gov/cs/Satellite/Treasury/TR/1190277266190 Accessed 8/9/2010]
204 Arkansas 2007 Ark. Code § 26-26-1120 (in effect for 2007); Ark. Code § 26-26-1124 (in effect for 2007)
Arkansas (2005) Property Tax
Equalization and Appeal System Synopsis [http://www.arkansas.gov/acd/publications/a_synopsis.pdf Accessed on 03/24/2010] View Archived Source
Arkansas (2006) Amendment 79 Assessor's Guide [http://www.arkansas.gov/acd/publications/amendment79_assessors-guide.pdf Accessed on 03/24/2010] View Archived Source
205 Virginia 2007 Va. Code Ann. § 58.1-3210 ~ 58.1-3211
(In effect for 2007)
206 District of Columbia 2007 DC ST § 47-845 (in effect for 2007); DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2007)
Tax Deferral for Low-Inome and Low-Income Senior Property Owner Application (no date) Office of Tax and Revenue [http://otr.cfo.dc.gov/otr/cwp/view,a,1330,Q,593974.asp#relief Assessed 11/18/10]
View Archived Source
Property Tax Deferral (no date) Office of Tax and Revenue [http://otr.cfo.dc.gov/otr/cwp/view,a,1330,q,594247.asp Assessed 11/18/10]
View Archived Source
207 Indiana 2007 Ind. Code § 6-1.1-12-9b (in effect for 2007)
208 Florida 2007 Fla. Stat. § 196.075 (in effect for 2007)

2007 Florida Property Valuations & Tax Data (2008) Florida Department of Revenue, pp. 17, 211 [http://dor.myflorida.com/dor/property/ Accessed 04/06/2010] View Archived Source

Florida Property Tax Valuation and Income Limitation Rates [http://www.myflorida.com/dor/property/limitations.html Accessed on 04/06/2010] View Archived Source
General List of Exemptions in Florida, Homestead Exemption up to $50,000 [http://www.myflorida.com/dor/property/exemptions.html Accessed on 04/06/2010] View Archived Source
209 Mississippi 2007 Miss. Code Ann. § 27-33-19 (in effect for 2007); Miss. Code Ann. § 27-33-67(1) (in effect for 2007); Miss. Code Ann. § 27-33-75 (in effect for 2007); Miss. Code Ann. § 27-33-77 (in effect for 2007)
210 Massachusetts 2007 Mass. Gen. Laws ch. 59, § 5-18 ~ § 5-18A (in effect for 2007)
211 California 2007 Cal. Revenue and Taxation Code § 20581 ~ § 20623 (in effect for 2007)
Cal. Const. Art. XIII, § 8.5
Property Tax Postponement FAQs, Board of Equalization Member Betty Yee (2006)
View Archived Source
212 Indiana 2007 Ind. Code § 6-1.1-12-14 (in effect for 2007)
213 Oklahoma 2007 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2007)
214 North Carolina 2007 N.C. Gen. Stat. § 105‑277.1 (in effect for 2007)
215 Maryland 2007 Md. Code Ann. Tax-Prop. § 9-219 (in effect for 2007)
216 New Hampshire 2007 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2007)
217 New York 2007 N.Y. R.P.T. Law § 1306-b (in effect for 2007)
218 South Carolina 2007 S.C. Code Ann. § 12-37-250 (in effect for 2007); S.C. Code Ann. § 12-37-270 (in effect for 2007)
219 Massachusetts 2007 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2007); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2007)
Clause 41 Taxpayers Guide to Elderly Exemptions (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/elderly.PDF Accessed on 04/18/2010] View Archived Source
220 Tennessee 2007 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2007)
221 Illinois 2007 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2007)
222 Rhode Island 2007 R.I. Gen. Laws § 44-3-15 (in effect for 2007)
223 Michigan 2007 Mich. Comp. Laws § 206.520 (in effect for 2007); Mich. Comp. Laws § 206.522 (in effect for 2007)
"Michigan’s Individual Income Tax Reports (2006), Michigan Treasury Department, p. 19 [http://www.michigan.gov/documents/treasury/IIT_2005_206869_7.pdf Accessed 12/31/2009] View Archived Source
Michigan Tax Payer's Guide (2008), Michigan Legislature [http://www.legislature.mi.gov/documents/Publications/TaxpayersGuide.pdf Accessed on 04/20/2010] View Archived Source
Homestead Property Tax Information (no date), Department of Treasury [http://www.michigan.gov/taxes/0,1607,7-238-43535_43538---,00.html Accessed on 04/20/2010] View Archived Source
224 Alabama 2007 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2007)
225 Washington 2007 Wash. Rev. Code § 84.36.379 ~ § 84.36.389 (in effect for 2007)

This record includes material submitted by the state contact.
Wash. Admin. Code 458-16A-100 ~ § 458-16A-150 (in effect for 2007)
Property Tax Statistics (2007) State of Washington Department of Revenue [http://dor.wa.gov/docs/reports/2007/Property_Tax_Statistics_2007/Table_18.pdf Accessed 02/01/2012]
Property Tax Exemption
for Senior Citizens and Disabled Persons, Washington State Department of Revenue
[http://dor.wa.gov/Docs/Pubs/Prop_Tax/SeniorExempt.pdf Accessed 8/13/2010] View Archived Source
226 Massachusetts 2007 Mass. Gen. Laws ch. 59, § 5k (in effect for 2007)
Senior Citizen Property Tax Work-Off Abatement (2002), Massachusetts Property Tax Bureau [http://www.mass.gov/Ador/docs/dls/publ/igr/2002/02_210.pdf Accessed 04/18/2011] View Archived Source
227 Maryland 2007 Md. Code, Tax-Property § 9-102 (in effect for 2008)
Form RTC-60 (2009), Maryland Department of Assessments and Taxation [http://www.dat.state.md.us/sdatweb/RTC-60.pdf Accessed 01/04/2010]
View Archived Source
228 Maine 2007 Me. Rev. Stat. Ann. tit. 36, § 6201 ~ § 6220 (in effect for 2007)
Maine State Tax Expenditure Report 2008-2009 (2007) Department of Administrative and Financial Services, p. 46 and p. 266
View Archived Source

Summary of Major State Funding (2007) Office of Fiscal and Program Review, p.13
View Archived Source

[http://www.maine.gov/revenue/research/homepage.htm Accessed on 11/1/10]
229 Illinois 2007 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2007)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
230 New Jersey 2007 N.J. Rev. Stat. § 54:4-8.41 (in effect for 2007)
N.J. Const. Art. VIII, Sec. I, Para. 4 (in effect for 2007)
231 Massachusetts 2007 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2007)
Clause 41 Taxpayers Guide to Elderly Exemptions (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/elderly.PDF Accessed on 04/18/2010] View Archived Source
232 Utah 2007 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2007)
Utah Const. art. XIII, § 3 (in effect for 2007)
Property Tax Abatement, Deferral and Exemption Programs for Individuals (2007) Utah State Tax Commission Publication 36 [http://web.archive.org/web/20070812004957/http://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 03/19/2012] View Archived Source

Utah Property Tax 2007 Annual Statistical Report (2008), Utah Department of Revenue, [http://www.utah.gov/treasurer/documents/investor-archive/TCStatReports/2007annual.pdf Accessed 03/19/2012] View Archived Source
233 Illinois 2007 Illinois Department of Revenue (2000), Changes to Circuit Breaker and Pharmaceutical Assistance Programs [http://www.revenue.state.il.us/publications/bulletins/2001/Fy2001-16.pdf Accessed on 04/12/2010] View Archived Source
Ill. Admin. Code tit. 86, pt. 530.201 ~ 530.220 (in effect for 2007)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
234 Wyoming 2007 Wyo. Stat. § 39-11-109 (in effect for 2007)

Current Property Tax Relief Credit Deferral Programs (2007) Wyoming Department of Revenue [http://revenue.state.wy.us/PortalVBVS/DesktopDefault.aspx?tabindex=3&tabid=10#Property%20Tax%20Materials Accessed 9/13/10]
View Archived Source
235 Hawaii 2007 Haw. Rev. Stat. § 246A-2 (in effect for 2007); Haw. Rev. Stat. § 246-23 (in effect for 2007); Haw. Rev. Stat. § 246-26 (in effect for 2007)
Number and Amount of Exemption by Type (2007), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 8/13/2010] View Archived Source
236 Connecticut 2007 Conn. Gen. Stat. § 12-129b ~ § 12-129d (in effect for 2007)
FY2008-FY2008 Governor's Budget - Midterm Adjustments (2008), Connecticut Office of Policy and Management, p. E-1 [http://www.ct.gov/opm/cwp/view.asp?a=2958&q=405112] View Archived Source
Homeowners' (No date) Elderly/Disabled (Freeze) Tax Relief Program [http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383144&opmNav_GID=1807 Accessed on 04/03/2010] View Archived Source
237 New Jersey 2007 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2007)
Property Tax Reimbursement Program (2006), New Jersey Department of Taxation [http://www.state.nj.us/treasury/taxation/pdf/other_forms/ptr/06ptr1in.pdf Accessed on 05/03/2010] View Archived Source
Property Tax Reimbursement
Income Limits History (no date) New Jersey Department of Taxation
[http://www.state.nj.us/treasury/taxation/pdf/homestead/ptr_income_chart.pdf Accessed 4/10/2011] View Archived Source
238 Tennessee 2007 Tenn. Code Ann. § 67-5-705 (in effect for 2007)

Tenn. Const. Art. II, §28
State of Tennessee
Property Tax Freeze Program
[http://www.comptroller1.state.tn.us/pa/taxfreeze.asp accessed 10/12/2011]
View Archived Source
View Archived Source
View Archived Source
239 Illinois 2007 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2007)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
240 Illinois 2008 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2008)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
241 New Hampshire 2008 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2008)
242 New York 2008 N.Y. R.P.T. Law § 1306-b (in effect for 2008)
243 South Carolina 2008 S.C. Code Ann. § 12-37-250 (in effect for 2008); S.C. Code Ann. § 12-37-270 (in effect for 2008)
244 Delaware 2008 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 2008)
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
245 Massachusetts 2008 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2008); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2008)
Clause 41 Taxpayers Guide to Elderly Exemptions (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/elderly.PDF Accessed on 04/18/2010] View Archived Source
246 Nevada 2008 Nev. Rev. Stat. § 427A.450 ~ 427A.600 (in effect for 2008)
Senior Citizens Property Tax/Rent Rebate Program, Douglas County Assessor [http://assessor.co.douglas.nv.us/senior2.cfm Accessed 01/04/2010]
View Archived Source .pdf
247 Illinois 2008 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2008)
248 Utah 2008 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2008)
Utah Const. art. XIII, § 3 (in effect for 2008)
Property Tax Abatement, Deferral and Exemption Programs for Individuals (2008) Utah State Tax Commission Publication 36 [http://web.archive.org/web/20080827175006/http://www.tax.utah.gov/forms/pubs/pub-36.pdf Accessed 03/19/2012] View Archived Source
249 Rhode Island 2008 R.I. Gen. Laws § 44-3-15 (in effect for 2008)
250 Michigan 2008 Mich. Comp. Laws § 206.520; Mich. Comp. Laws § 206.522 (in effect for 2008)
"Michigan’s Individual Income Tax Reports (2010), Michigan Treasury Department, p. 25 [http://www.michigan.gov/documents/treasury/IIT_2008_329111_7.pdf Accessed 5/31/2011] View Archived Source
Michigan Tax Payer's Guide (2009), Michigan Legislature [http://www.legislature.mi.gov/documents/Publications/TaxpayersGuide2009.pdf Accessed 5/9/2011] View Archived Source
Homestead Property Tax Information (no date), Department of Treasury [http://www.michigan.gov/taxes/0,1607,7-238-43535_43538---,00.html Accessed on 04/20/2010] View Archived Source
251 Washington 2008 Wash. Rev. Code § 84.38.010 ~ 84.38.160
(in effect for 2008)
252 Massachusetts 2008 Mass. Gen. Laws ch. 59, § 5k (in effect for 2008)
Senior Citizen Property Tax Work-Off Abatement (2002), Massachusetts Property Tax Bureau [http://www.mass.gov/Ador/docs/dls/publ/igr/2002/02_210.pdf Accessed 04/18/2011] View Archived Source
253 Illinois 2008 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2008)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
254 New Jersey 2008 N.J. Rev. Stat. § 54:4-8.41 (in effect for 2008)
N.J. Const., Art. VIII, Sec. I, Para. 4 (in effect for 2008)
255 Massachusetts 2008 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2008)
Clause 41 Taxpayers Guide to Elderly Exemptions (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/elderly.PDF Accessed on 04/18/2010] View Archived Source
256 Oklahoma 2008 Okla. Stat. tit 68 §2888 (in effect for 2008); Okla. Stat. tit 68 §2893 (in effect for 2008); Okla. Stat. §68-2890.1(B) (in effect for 2008).
Okla. Const. art. X, § 8C (in effect for 2008)
Senior Property Valuation Freeze (2005), Oklahoma Tax Commission [http://www.tax.ok.gov/oktax/advform/SPVF05.pdf Accessed on 12/20/2011] View Archived Source
257 Georgia 2008 Ga. Code Ann. § 48-5-48.3 (in effect for 2008)
258 Illinois 2008 Illinois Department of Revenue (2000), Changes to Circuit Breaker and Pharmaceutical Assistance Programs [http://www.revenue.state.il.us/publications/bulletins/2001/Fy2001-16.pdf Accessed on 04/12/2010] View Archived Source
Ill. Admin. Code tit. 86, pt. 530.201 ~ 530.220 (in effect for 2008)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
259 Wyoming 2008 Wyo. Stat. § 39-11-109 (in effect for 2008)
2008 Wyo. Sess. Laws c. 110 §§ 1, 2
260 Connecticut 2008 Conn. Gen. Stat. § 12-129b ~ § 12-129d (in effect for 2008)
FY2010-FY2011 Biennium Governor's Budget (2009), Connecticut Office of Policy and Management, p. 26 [http://www.ct.gov/opm/cwp/view.asp?a=2958&Q=432642&PM=1] View Archived Source
Homeowners' (No date) Elderly/Disabled (Freeze) Tax Relief Program [http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383144&opmNav_GID=1807 Accessed on 04/03/2010] View Archived Source
261 New Jersey 2008 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2008)
P.L. 2008 C. 119 § 1. (effective 18/12/2008)
Property Tax Reimbursement Program (2006), New Jersey Department of Taxation [http://www.state.nj.us/treasury/taxation/pdf/other_forms/ptr/06ptr1in.pdf Accessed on 05/03/2010] View Archived Source Property Tax Reimbursement
Income Limits History (no date) New Jersey Department of Taxation
[http://www.state.nj.us/treasury/taxation/pdf/homestead/ptr_income_chart.pdf Accessed 4/10/2011] View Archived Source
262 California 2008 Cal. Revenue and Taxation Code § 69.5 (in effect for 2008)
Letter to Assessors No. 2006/010 (2006), California Board of Equalization.
[http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
Cal. Const. Art. XIIIA § 2 (a)
Proposition 110 (Transfer of Base Year Value) [http://boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 3/1/2012]
View Archived Source
Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
263 Massachusetts 2008 Mass. Gen. Laws ch. 59, § 5-18 ~ § 5-18A (in effect for 2008)
264 Tennessee 2008 Tenn. Code Ann. § 67-5-705 (in effect for 2008)

Tenn. Const. Art. II, §28
State of Tennessee
Property Tax Freeze Program
[http://www.comptroller1.state.tn.us/pa/taxfreeze.asp accessed 10/12/2011]
View Archived Source
View Archived Source
View Archived Source
265 New York 2008 N.Y. R.P.T. Law § 460 (in effect for 2008)
Exemptions from Real Property Taxation in New York State (2009) NYS Office of Real Property Service, p. B. 19
[http://www.orps.state.ny.us/ref/pubs/alpha/e.htm Accessed 11/14/2010] View Archived Source
Exemption Administration Manual Clergy (2009), Office of Real Property Services [http://www.orps.state.ny.us/assessor/manuals/vol4/part1/section4.01/sec460.htm Accessed on 05/03/2010] View Archived Source
266 Connecticut 2008 Conn. Gen. Stat.§12-129n (in effect for 2008)
267 District of Columbia 2008 DC ST § 47-1806.06 (in effect for 2008)

D.C. Law 17-231, § 41(i), 55 DCR 6758
268 West Virginia 2008 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2008)
W. Va. Const. Art. X §1-b
269 Arizona 2008 Ariz. Rev. Stat. § 43-1072 (in effect for 2008)
270 South Dakota 2008 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2008)
2008 Assessment Freeze Application (PT-38), South Dakota Department of Revenue View Archived Source
271 North Carolina 2008 N.C. Gen. Stat. § 105‑277.1 (in effect for 2008)
272 Massachusetts 2008 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2008)
273 Oregon 2008 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2008); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2008)
Public Finance: Basic Facts (2006), Legislative Revenue Office, p. E5 [http://www.leg.state.or.us/comm/lro/rr1_06_oregon_publicfinance_basicfacts.pdf Accessed on 05/04/2010] View Archived Source
Property Tax Publication (2010), Oregon Department of Revenue [http://www.oregon.gov/DOR/PTD/docs/490-015.pdf Accessed on 05/04/2010] View Archived Source
Property Taxes: Deferral Programs (2010), Oregon Department of Revenue [http://www.oregon.gov/DOR/SCD/disableddef.shtml Accessed on 05/04/2010] View Archived Source
274 Missouri 2008 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2008)
Property Tax Credit Claim FAQ (no date) Missouri Department of Revenue [http://dor.mo.gov/faq/personal/ptc.php#q1 Accessed 11/10/10]
View Archived Source
275 North Dakota 2008 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2008)
276 Minnesota 2008 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2008)
Senior Citizens Property Tax Deferral (no date), Department of Revenue [http://www.taxes.state.mn.us/property/publications/fact_sheets/html_content/seniordeferral_propfs3_on-screen.shtml Accessed on 04/21/2010] View Archived Source
277 Kansas 2008 Kan. Stat. Ann. §79-32,263 (in effect for 2008)
278 Maine 2008 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2008)
Summary of Major State Funding (2009) Office of Fiscal and Program Review, p. 13
View Archived Source
279 Maine 2008 Me. Rev. Stat. Ann. tit. 36, § 6201 ~ § 6220 (in effect for 2008)
Maine Tax Expenditure Report 2010-2011 (2009) Department of Administrative and Financial Services p. 44 and p. 267
View Archived Source
Summary of Major State Funding (2009) Office of Fiscal and Program Review
View Archived Source
[http://www.maine.gov/revenue/research/homepage.htm Accessed on 11/1/10]
280 Tennessee 2008 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2008)
281 Alaska 2008 Alaska Stat. § 29.45.030;
Alaska Stat. § 29.45.050(i) (in effect for 2008)
2008 Alaska Sess. Laws c. 89
Alaska Taxable 2008 (2009) p. 65 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/08Taxable.pdf Accessed 4/1/2010] View Archived Source
282 Hawaii 2008 Haw. Rev. Stat. § 246A-2 (in effect for 2008); Haw. Rev. Stat. § 246-26(d) (in effect for 2008)
Number and Amount of Exemption by Type (2008), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 8/13/2010] View Archived Source
283 Missouri 2008 Mo. Rev. Stat. § 135.010 (in effect for 2008); Mo. Rev. Stat. § 137.106 (in effect for 2008)
Mo. Const. Art. X, § 17
Missouri’s Homestead Preservation Act (2006), Missouri Senate [http://www.senate.mo.gov/05info/members/d23/Homestead_preservation.pdf Accessed on 04/22/2010]
View Archived Source
284 Texas 2008 Tex. Tax Code §11.26, Tex Tax Code §11.261 (in effect for 2008)
Tex. Cons. §1-b(h)
285 California 2008 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2008)
Public Service Bulletin 08-37, California Franchise Tax Board (2008)
[http://www.ftb.ca.gov/aboutFTB/Public_Service_Bulletins/2008/ Accessed on 11/8/10]
View Archived Source
286 Kentucky 2008 Ky. Rev. Stat. Ann. § 132.751 (in effect for 2008); Ky. Rev. Stat. Ann. § 132.810 (in effect for 2008)
2008, Kt. Laws ch. 4; Application for Exemption under the Homestead/ Disability Amendment (no date), Kentucky Department of Revenue [http://revenue.ky.gov/NR/rdonlyres/8DC755CA-472A-4267-80B6-E61FEA4C3BE4/0/62A350.pdf Accessed on 04/14/2010] View Archived Source
Tax Expenditure Report (no date) Kentucky Office of State Budget Director, p. 119 [http://www.osbd.ky.gov/publications/specialreports.htm Accessed 07/13/2010] View Archived Source
287 New York 2008 N.Y. R.P.T Law § 467 (in effect for 2008)
2008 N.Y. Laws ch. 531
Exemptions from Real Property Taxation in New York State (2009) NYS Office of Real Property Service, p. B. 19
[http://www.orps.state.ny.us/ref/pubs/alpha/e.htm Accessed 11/14/2010] View Archived Source
Exemption Administration Manual Persons 65 Years of Age or Older (2009), Office of Real Property Services [http://www.orps.state.ny.us/assessor/manuals/vol4/part1/section4.01/sec467.htm Accessed on 05/03/2010] View Archived Source Senior Citizens' Exemptions Q&A (2009), Office of Real Property Services [http://www.orps.state.ny.us/pamphlet/exempt/senior.htm Accessed on 05/03/2010] View Archived Source
288 Arkansas 2008 Ark. Code § 26-26-1120 (in effect for 2008); Ark. Code § 26-26-1124 (in effect for 2008)
Arkansas (2005) Property Tax
Equalization and Appeal System Synopsis [http://www.arkansas.gov/acd/publications/a_synopsis.pdf Accessed on 03/24/2010] View Archived Source
Arkansas (2006) Amendment 79 Assessor's Guide [http://www.arkansas.gov/acd/publications/amendment79_assessors-guide.pdf Accessed on 03/24/2010] View Archived Source
289 Illinois 2008 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2008)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
290 Kansas 2008 Kan. Stat. Ann. § 79-4501 ~ 79-4521 (in effect for 2008)
Sess. Law 2007 c. 157 §3
[http://www.ksrevenue.org/pdf/k-40h07.pdf Accessed 02/29/2012]
291 West Virginia 2008 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2008)
292 Georgia 2008 Ga. Code Ann. § 48-5-70 ~ § 48-5-84 (in effect for 2008)
Property Tax Deferrals (no date), Georgia Department of Revenue [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/deferrals.aspx Accessed 8/19/2010] View Archived Source
293 Nebraska 2008 Neb. Rev. Stat. § 77-3501 ~ § 77-3507 (in effect for 2008); Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2008)
294 Alaska 2008 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Alaska Taxable 2008 (2009) p. 69 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/08Taxable.pdf Accessed 4/1/2010] View Archived Source
295 Connecticut 2008 Conn. Gen. Stat. § 12-81(20) (in effect for 2008); Conn. Gen. Stat. § 12-81g (in effect for 2008); Conn. Gen. Stat. § 12-90 (in effect for 2008)
296 Pennsylvania 2008 53 P.S. § 6926.1303 ~ 53 P.S. § 6926.1304 (in effect for 2008)
Property Tax/Rent Rebate Program 2008 Report (2010) PA Department of Revenue, p. 14. [http://www.portal.state.pa.us/portal/server.pt?open=space&name=Dir&psname=SearchResult&psid=0&cached=true&in_hi_userid=2&control=OpenSubFolder&subfolderID=61538&DirMode=1 accessed on 8/27/2010] View Archived Source
297 Rhode Island 2008 R.I. Gen. Laws § 44-3-15.1 (in effect for 2008); R.I. Gen. Laws § 44-3-16 (in effect for 2008); R.I. Gen. Laws § 44-3-16.2 (in effect for 2008); R.I. Gen. Laws § 44-3-31.1 (in effect for 2008)
298 Washington 2008 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (in effect for 2008); Wash. Rev. Code § 84.04.140 (in effect for 2008)
Property Tax Statistics (2008) State of Washington Department of Revenue [http://dor.wa.gov/docs/reports/2008/Property_Tax_Statistics_2008/Table_18.pdf Accessed 02/01/2012]
299 New York 2008 N.Y. R.P.T Law § 425 (in effect for 2008); N.Y. R.P.T Law § 1306-b (in effect for 2008)
Exemptions from Real Property Taxation in New York State (2009) NYS Office of Real Property Service, p. B. 19
[http://www.orps.state.ny.us/ref/pubs/alpha/e.htm Accessed 11/14/2010] View Archived Source
Summary of Real Property Tax Legislation (2006), State Board of Real Property Tax Services [http://www.orps.state.ny.us/legal/legsum06/legsum06.pdf Accessed on 05/03/2010] View Archived Source
Assessor's Manual Section 4.01 - RPTL Section 425 (2009), Office of Real Property Services [http://www.orps.state.ny.us/assessor/manuals/vol4/part1/section4.01/sec425.htm Accessed on 05/03/2010] View Archived Source School Tax Relief (STAR) Section 4.01 - RPTL Section 425 (2009), Office of Real Property Services [http://www.orps.state.ny.us/assessor/manuals/vol4/part1/section4.01/sec425.htm Accessed on 05/03/2010] View Archived Source
300 Tennessee 2008 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2008)
CSV

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