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.

Select All
Select All
Select All
Select All
Select All
State Yearsort descending Program Name Benefit Type Eligibility Criteria Footnote Sources Record ID
Hawaii 2008 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 301 HI102_RR08
Texas 2008 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 302 TX102_RR08
California 2008 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 303 CA101_RR08
Maine 2008 Deferred Collection of Homestead Property Taxes Deferral Age, Homeowner, Income Ceiling 304 ME108_RR08
Rhode Island 2008 Local Property Credits Credit Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 305 RI104_RR08
Michigan 2008 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 306 MI105_RR08
Mississippi 2008 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence 307 MS102_RR08
Maine 2008 Veteran Exemption Exemption Age, Disability, Veteran, Surviving Spouse 308 ME103_RR08
Rhode Island 2008 Property Tax Relief Act Circuit Breaker Age, Disability, Renter 309 RI101_RR08
New Mexico 2008 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 310 NM101_RR08
South Dakota 2008 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 311 SD101_RR08
Alabama 2008 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 312 AL103_RR08
New Jersey 2008 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 313 NJ107_RR08
Iowa 2008 Elderly and Disabled Homeowner and Renters Property Tax Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 314 IA101_RR08
Massachusetts 2008 Credit or Exemption for Surviving Spouses, Minor Children of Deceased Parents, and Persons Over Age 70 (Clause 17s) Other Age, Homeowner, Principal Residence, Wealth Limit, Surviving Spouse, Other Criteria 315 MA101_RR08
Georgia 2008 Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling 316 GA106_RR08
Colorado 2008 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 317 CO104_RR08
Wisconsin 2008 Homestead Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 318 WI101_RR08
New Mexico 2008 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 319 NM105_RR08
South Dakota 2008 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 320 SD104_RR08
Hawaii 2008 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 321 HI101_RR08
Delaware 2008 Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 322 DE103_RR08
Maine 2008 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 323 ME106_RR08
Washington 2008 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 324 WA101_RR08
Rhode Island 2008 Local Deferrals Deferral Age, Disability, Income Ceiling, Other Criteria 325 RI105_RR08
Connecticut 2008 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 326 CT101_RR08
Texas 2008 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 327 TX101_RR08
Wisconsin 2008 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Other Criteria 328 WI102_RR08
Connecticut 2008 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 329 CT108_RR08
Idaho 2008 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 330 ID102_RR08
Colorado 2008 Senior Property Tax Exemption Exemption Age, Homeowner, Surviving Spouse, Other Criteria 331 CO103_RR08
Rhode Island 2008 Local Exemptions Exemption Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Veteran, Other Criteria 332 RI106_RR08
Texas 2008 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 333 TX103_RR08
District of Columbia 2008 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 334 DC106_RR08
Alabama 2008 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 335 AL402_RR08
South Dakota 2008 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 336 SD103_RR08
Florida 2008 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 337 FL108_RR08
Maryland 2008 Renters' Tax Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 338 MD103_RR08
District of Columbia 2008 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 339 DC105_RR08
Montana 2008 Elderly Homeowner/Renter Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter 340 MT104_RR08
Connecticut 2008 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 341 CT111_RR08
Indiana 2008 Exemption for Residents over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 342 IN104_RR08
Florida 2008 Local Option Homestead Exemption for Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence 343 FL107_RR08
Colorado 2008 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 344 CO101_RR08
Mississippi 2008 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 345 MS103_RR08
Arizona 2008 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 346 AZ102_RR08
California 2008 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 347 CA102_RR08
Ohio 2008 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 348 OH101_RR08
Indiana 2008 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 349 IN107_RR08
Maryland 2008 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Other Criteria 350 MD111_RR08
Idaho 2008 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 351 ID103_RR08
Louisiana 2008 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 352 LA103_RR08
Utah 2008 Local Option County Low-Income Deferral or Abatement Credit, Deferral Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 353 UT102_RR08
Maryland 2008 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Homeowner, Income Ceiling, Principal Residence 354 MD112_RR08
Georgia 2008 School Property Tax Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 355 GA108_RR08
Virginia 2008 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 356 VA101_RR08
Colorado 2008 Property Tax and Rent Rebate Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 357 CO102_RR08
Arizona 2008 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 358 AZ107_RR08
Georgia 2008 Homestead Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 359 GA101_RR08
Wyoming 2008 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 360 WY104_RR08
Oklahoma 2008 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 361 OK101_RR08
Hawaii 2008 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 362 HI107_RR08
Hawaii 2009 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 363 HI107_RR09
Oregon 2009 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 364 OR101_RR09
Florida 2009 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 365 FL108_RR09
Rhode Island 2009 Local Property Credits Credit Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 366 RI104_RR09
Washington 2009 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 367 WA101_RR09
District of Columbia 2009 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 368 DC105_RR09
Montana 2009 Elderly Homeowner/Renter Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter 369 MT104_RR09
Arizona 2009 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 370 AZ103_RR09
Indiana 2009 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 371 IN104_RR09
Florida 2009 Local Option Homestead Exemption for Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence 372 FL107_RR09
Mississippi 2009 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 373 MS103_RR09
Colorado 2009 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 374 CO104_RR09
Arizona 2009 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 375 AZ102_RR09
California 2009 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 376 CA102_RR09
Ohio 2009 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 377 OH101_RR09
New York 2009 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 378 NY112_RR09
Indiana 2009 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 379 IN107_RR09
New Hampshire 2009 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 380 NH108_RR09
Maryland 2009 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Other Criteria 381 MD111_RR09
Idaho 2009 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 382 ID103_RR09
Louisiana 2009 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 383 LA103_RR09
Utah 2009 Local Option County Low-Income Deferral or Abatement Credit, Deferral Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 384 UT102_RR09
Maryland 2009 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Homeowner, Income Ceiling, Principal Residence 385 MD112_RR09
Georgia 2009 School Property Tax Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 386 GA108_RR09
Colorado 2009 Property Tax and Rent Rebate Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 387 CO102_RR09
West Virginia 2009 Senior Citizen Property Tax Relief Credit Credit Age, Homeowner, Income Ceiling 388 WV105_RR09
Georgia 2009 Homestead Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 389 GA101_RR09
Wyoming 2009 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 390 WY104_RR09
Oklahoma 2009 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 391 OK101_RR09
Illinois 2009 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 392 IL106_RR09
Rhode Island 2009 Local Option Tax Rate and Valuation Freeze for Disabled Persons Credit Age, Disability, Income Ceiling 393 RI102_RR09
Massachusetts 2009 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 394 MA107_RR09
New Jersey 2009 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling 395 NJ103_RR09
Wyoming 2009 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 396 WY101_RR09
Illinois 2009 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 397 IL102_RR09
Massachusetts 2009 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 398 MA105_RR09
New Jersey 2009 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 399 NJ104_RR09
Washington 2009 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 400 WA104_RR09

Pages

# State Year Source
301 Texas 2008 Tex. Tax Code §11.26, Tex Tax Code §11.261 (in effect for 2008)
Tex. Cons. §1-b(h)
302 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
303 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
304 Washington 2008 Wash. Rev. Code § 84.39.010 (In effect for 2008)
305 Iowa 2008 Iowa Code § 25B.7 (in effect for 2008); Iowa Code § 422.4 (in effect for 2008); Iowa Code § 425.17 (in effect for 2008); Iowa Code § 425.19 (in effect for 2008); Iowa Code § 425.23 (in effect for 2008); Iowa Code §425.24(in effect for 2008); Iowa Code § 425.29 (in effect for 2008); Iowa Code § 425.40 (in effect for 2008)
Legislative Guide to Local Property Tax (2007), Legislative Services Agency [http://www.legis.state.ia.us/Central/Guides/proptax.pdf Accessed on 04/14/2010]
View Archived Source
Property Tax Credits and Exemptions (no date), Iowa Department of Revenue [http://www.state.ia.us/tax/taxlaw/PropertyTaxCredits.html Accessed on 04/14/2010]
View Archived Source
306 Rhode Island 2008 R.I. Gen. Laws § 44-3-15.3 (in effect for 2008); R.I. Gen. Laws § 44-3-15.4 (in effect for 2008); R.I. Gen. Laws § 44-3-56 (in effect for 2008); R.I. Gen. Laws § 44-33.3-1 ~ § 44-33.3-9 (in effect for 2008); R.I. Gen. Laws § 44-33.4-1 ~ § 44-33.4-9 (in effect for 2008); R.I. Gen. Laws § 44-33.5-1 ~ § 44-33.5-9 (in effect for 2008)
307 Georgia 2008 Ga. Code Ann. § 48-5-40 (in effect for 2008); Ga. Code Ann. § 48-5-47.1 (in effect for 2008)
Property Tax Exemptions and Deferrals (no date), Georgia Department of Revenue [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 04/07/2010] View Archived Source
308 Massachusetts 2008 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2008)
Taxpayer's Guide to Real Estate Tax Exemptions in Massachusettes (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/survivchildeld.PDF Accessed on 04/18/2010] View Archived Source
309 Wisconsin 2008 Wis. Stat. § 71.07 (4) (in effect for 2008); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2008)
The Homestead Tax Credit Program: Summary for FY2008 (2009), Wisconsin Department of Revenue [http://www.revenue.wi.gov/ra/08hmsted.pdf Accessed 12/31/2009]
View Archived Source
310 Rhode Island 2008 R.I. Gen. Laws § 44-33-1 ~ R.I. Gen. Laws § 44-33-19 (in effect for 2008)
311 South Dakota 2008 S.D. Codified Laws §10-18A (in effect for 2008)
L. 2006, c. 42
[http://www.state.sd.us/drr2/propspectax/property/relief.htm Accessed on 11/2/10]
312 Hawaii 2008 Haw. Rev. Stat. § 246A-2 (in effect for 2008); Haw. Rev. Stat. § 246-23 (in effect for 2008); Haw. Rev. Stat. § 246-26 (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
313 Idaho 2008 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2008)
Idaho, regular session HB544, L.2008 c.214 §1
314 Alabama 2008 Ala. Code § 40-9-19 (b) (in effect for 2008);
Ala. Code § 40-9-19 (c) (in effect for 2008)
Homestead Exemption, Morgan County Revenue Commissioner [http://www.morgancountyrevenue.com/learn-about-property-taxes/homestead-exemption Accessed 4/7/2011] View Archived Source
315 New Jersey 2008 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2008)
Homestead Property Tax Credit/Rebate FAQs (2006), New Jersey Division of Taxation [http://www.state.nj.us/treasury/taxation/pdf/homestead/06hrfaq.pdf Accessed on 05/03/2010] View Archived Source

Budget in Brief (2008) Office of Management and Budget [http://www.state.nj.us/budget09/budget_summary.pdf Accessed 09/30/2014]
View Archived Source
316 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)
Const. of the State of Wash. Article VII §10
317 Maine 2008 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2008)
2007 Me. Laws ch. 635 §2
318 Colorado 2008 Colo. Rev. Stat. § 39-3.7-102 (in effect for 2008)
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.6 View Archived Source
319 District of Columbia 2008 DC ST § 47-863 (in effect for 2008)
320 Wisconsin 2008 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2008)
Property Tax Deferral Loan Program (2009), Wisconsin Legislative Fiscal Bureau, p. 5 [http://www.legis.state.wi.us/lfb/informationalpapers/26_property%20tax%20deferral%20loan%20program.pdf Accessed 05/07/2010] View Archived Source
321 Connecticut 2008 Conn. Gen. Stat. § 12-81(55) (in effect for 2008); Conn. Gen. Stat. § 12-81i (in effect for 2008); Conn. Gen. Stat. § 12-81l (in effect for 2008); Conn. Gen. Stat. § 12-94a (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
Property Tax Relief for Seniors, OLR Research Report 2008-R-0005 http://www.cga.ct.gov/2008/rpt/2008-R-0005.htm[accessed 2012 March 5] View Archived Source
322 South Dakota 2008 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2008)
323 Delaware 2008 Del. Code tit. 14, § 1917 (c) (in effect for 2008)
Answers to Some Commonly Asked Questions About the Senior School Property Tax Credit, Delaware Department of Finance [http://finance.delaware.gov/publications/proptax/proptaxq_a.shtml Accessed 04/04/2010] View Archived Source
Property Tax Program Fact Sheet, Delaware Department of Finance [http://finance.delaware.gov/publications/proptax/ptpoints.shtml Accessed 04/04/2010] View Archived Source
324 Rhode Island 2008 R.I. Gen. Laws § 44-3-16.1 (in effect for 2008); R.I. Gen. Laws § 44-3-20 (in effect for 2008); R.I. Gen. Laws § 44-3-20.1 ~ § 44-3-20.4 (in effect for 2008); R.I. Gen. Laws § 44-3-57 (in effect for 2008); R.I. Gen. Laws § 44-3-58 (in effect for 2008); R.I. Gen. Laws § 44-3-58.1 (in effect for 2008)
325 Texas 2008 Tex. Tax Code Ann. § 11.13 (in effect for 2008)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
326 Alabama 2008 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2008)
327 Connecticut 2008 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (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
Property Tax Relief for Seniors, OLR Research Report 2008-R-0005 http://www.cga.ct.gov/2008/rpt/2008-R-0005.htm[accessed 2012 March 5] View Archived Source
328 New Mexico 2008 N.M. Stat. § 7-36-21.3 (in effect for 2008)
329 Colorado 2008 Colo. Rev. Stat. § 39-3-201 (in effect for 2008)
2008 Annual Report, Colorado Department of Local Affairs, Property Tax Division, p. 23
View Archived Source
Colo. Const. Art. X, Section 3.5
Senior Property Tax Exemption, Colorado Department of Local Affairs View Archived Source
330 Rhode Island 2008 R.I. Gen. Laws § 44-3-3 (16) (in effect for 2008); R.I. Gen. Laws § 44-3-4 (in effect for 2008); R.I. Gen. Laws § 44-3-4.2 (in effect for 2008); R.I. Gen. Laws § 44-3-5 (in effect for 2008); R.I. Gen. Laws § 44-3-5.1 (in effect for 2008); R.I. Gen. Laws § 44-3-12 (in effect for 2008); R.I. Gen. Laws § 44-3-13.9 (in effect for 2008); R.I. Gen. Laws § 44-3-13.12 (in effect for 2008); R.I. Gen. Laws § 44-3-13.13 (in effect for 2008); R.I. Gen. Laws § 44-3-15.2 (in effect for 2008); R.I. Gen. Laws § 44-3-16 (in effect for 2008); R.I. Gen. Laws § 44-3-22 (in effect for 2008); R.I. Gen. Laws § 44-3-23 (in effect for 2008); R.I. Gen. Laws § 44-3-25 (in effect for 2008); R.I. Gen. Laws § 44-3-25.1 (in effect for 2008); R.I. Gen. Laws § 44-3-27 (in effect for 2008); R.I. Gen. Laws § 44-3-27.1 (in effect for 2008); R.I. Gen. Laws § 44-3-28 (in effect for 2008); R.I. Gen. Laws § 44-3-31 (in effect for 2008); R.I. Gen. Laws § 44-3-32 (in effect for 2008); R.I. Gen. Laws § 44-3-34 (in effect for 2008); R.I. Gen. Laws § 44-3-35 (in effect for 2008); R.I. Gen. Laws § 44-3-36 (in effect for 2008); R.I. Gen. Laws § 44-3-39 (in effect for 2008); R.I. Gen. Laws § 44-3-50 (in effect for 2008); R.I. Gen. Laws § 44-3-51 (in effect for 2008); R.I. Gen. Laws § 44-3-52 (in effect for 2008); R.I. Gen. Laws § 44-3-61 (in effect for 2008)
331 Michigan 2008 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2008)
Michigan Tax Payer's Guide (2008), Michigan Legislature, p. 7 [http://www.legislature.mi.gov/documents/Publications/TaxpayersGuide.pdf Accessed on 04/20/2010] View Archived Source
332 Mississippi 2008 Miss. Code Ann. § 27-33-19 (in effect for 2008); Miss. Code Ann. § 27-33-67 (2) (in effect for 2008); Miss. Code Ann. § 27-33-75 (in effect for 2008); Miss. Code Ann. § 27-33-77 (in effect for 2008)
Mississippi State Tax Commission Homestead Exemption Division Rules and Regulations (no date), Northwest Mississippi Association of Realtors [http://www.nwmar.com/nwmar.homestead_files/homesteaed%20rule1hst.pdf Accessed on 04/22/2010] View Archived Source
333 Texas 2008 Tex. Tax Code Ann. § 11.22 (in effect for 2008)
Tex. Constitution Article VIII §2
334 Maine 2008 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2008)
Summary of Major State Funding (2009), Office of Fiscal and Program Review, p.8
View Archived Source
[http://www.maine.gov/revenue/propertytax/sidebar/exemptions.htm Accessed on 10/26/10]
335 New Mexico 2008 N.M. Stat. § 7-2-18 (in effect for 2008)
336 South Dakota 2008 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2008)
South Dakota Department of Revenue, Property Tax Division
[http://www.state.sd.us/drr2/propspectax/property/relief.htm Accessed on 11/2/10]
View Archived Source
337 Ohio 2008 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2008)
Ohio Homestead Exemption Application (2009)
[http://www.tax.ohio.gov/divisions/communications/homestead_exemption_information.stm Accessed on 11/8/10]
View Archived Source
338 Indiana 2008 Ind. Code § 6-1.1-12-9b (in effect for 2008)
339 Connecticut 2008 Conn. Gen. Stat. §12-170v~170w (in effect for 2008)
http://www.cga.ct.gov/2006/ACT/PA/2006PA-00176-R00HB-05093-PA.htm[accessed 2 march 2012]
View Archived Source
340 Mississippi 2008 Miss. Code Ann. § 27-33-19 (in effect for 2008); Miss. Code Ann. § 27-33-67(1) (in effect for 2008); Miss. Code Ann. § 27-33-75 (in effect for 2008); Miss. Code Ann. § 27-33-77 (in effect for 2008)
341 Idaho 2008 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2008)
Circuit Breaker Statistics (2010) Idaho State Tax Commission [http://tax.idaho.gov/s-results-pub.cfm?subptkey=policy
Accessed 04/10/2011]
View Archived Source
342 Louisiana 2008 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2008)
La. Const. Art. VII, §18 (G)
343 Arizona 2008 A.R.S. Const. Art. IX § 18 (7)
344 Indiana 2008 Ind. Code § 6-1.1-12-14 (in effect for 2008)
345 Maryland 2008 Md. Code Ann. Tax-Prop. § 9-219 (in effect for 2008)
346 Colorado 2008 Colo. Rev. Stat. § 39-3.5-103 (in effect for 2008)
Colorado State Treasury Budget Request (2009-10), 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] View Archived Source
347 Virginia 2008 Va. Code Ann. § 58.1-3210 ~ 58.1-3211
(In effect for 2008)
348 Wyoming 2008 Wyo. Stat. § 39-13-107 (b) (iii) (in effect for 2008)
2007 Wyo. Sess. Laws ch. 170 § 1
2008 Property Tax Refund Brochure (no date) Department of Revenue [http://revenue.wyoming.gov/PortalVBVS/DesktopDefault.aspx?tabindex=2&tabid=9 Assessed 11/17/10]
View Archived Source
349 Utah 2008 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2008)
Utah Const. Art. XIII, § 3 (in effect for 2008)
Tax Relief and Abatement Standards of Practice (2009), Utah State Tax Commission [http://propertytax.utah.gov/standards/standard03.pdf Accessed on 05/06/2010] View Archived Source

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
350 Maryland 2008 Md. Code Ann. Tax-Prop. § 9-245 (in effect for 2008)
351 Florida 2008 Fla. Stat. § 196.082 (in effect for 2008); Fla. Stat. § 196.091 (in effect for 2008)
Application for Homestead Tax Discount for Veterans Age 65 and Older with a Combat-Related Disability (2009)
[http://dor.myflorida.com/dor/forms/index.html#adval Accessed on 11/10/2010]
View Archived Source
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
352 Georgia 2008 Ga. Code Ann. § 48-5-52 (in effect for 2008)
Property Tax Exemptions and Deferrals (no date), Georgia Department of Revenue [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 04/07/2010] View Archived Source
353 District of Columbia 2008 DC ST § 47-845 (in effect for 2008); DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2008)
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
354 Montana 2008 Mont. Code Ann. § 15-30-171 ~ 15-30-179 (in effect for 2008)
2008-2010 Biennial Report, Tax Expenditures (2011), Montana Department of Revenue, p. 250 [http://revenue.mt.gov/publications/biennial_reports/default.mcpx Accessed on 4/11/11] View Archived Source
355 Hawaii 2008 Haw. Rev. Stat. § 246A-2 (in effect for 2008); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2008); County of Honolulu § 8-10.20(a) (in effect for 2008).
Exemptions (no date), City and County of Honolulu [http://www1.honolulu.gov/council/ocs/roh/rohchapter8a10.pdf Accessed 02/29/2012] View Archived Source
Understanding Your Real Property Taxes (no date), Kauai County [http://www.kauai.gov/default.aspx?tabid=103 Accessed 02/29/2012] View Archived Source
356 Florida 2008 Fla. Stat. § 196.075 (in effect for 2008)
2008 Fla. Laws SB 1588

2008 Florida Property Valuations & Tax Data (2009) Florida Department of Revenue, pp. 18, 218 [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
357 Maryland 2008 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
Renter's Tax Credit (2009), Department of Assessment and Taxation [http://www.dat.state.md.us/sdatweb/rtc.html Accessed on 04/16/2010] View Archived Source
358 Colorado 2008 Colo. Rev. Stat. § 39-31-101 (in effect for 2008)
Annual Reports (2008) Colorado Department of Revenue, p. 30 View Archived Source
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.2 View Archived Source
PTC (no date), Colorado Department of Revenue [http://www.colorado.gov/cs/Satellite/Revenue/REVX/1216116072809 Accessed 01/04/2010]
359 Arizona 2008 Ariz. Rev. Stat. § 42-17401 (in effect for 2008); Ariz. Rev. Stat. § 42-18153 (in effect for 2008)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
360 California 2008 Cal. Revenue and Taxation Code § 20581 ~ § 20623 (in effect for 2008)
Cal. Const. Art. XIII, § 8.5
Property Tax Postponement FAQs, Board of Equalization Member Betty Yee (2006)
View Archived Source
361 Georgia 2008 Ga. Code Ann. § 48-5-47 (in effect for 2008)
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 04/07/2010] View Archived Source
362 Oklahoma 2008 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2008)
363 California 2009 Cal. Revenue and Taxation Code § 20581 ~ § 20623 (in effect for 2009)
2009 Cal Stat. ch. 4
Cal. Const. Art. XIII, § 8.5
California State Controller FAQs (2009)
[http://www.sco.ca.gov/ardtax_ptp_faq.html Accessed on 11/8/10]
View Archived Source
364 Georgia 2009 Ga. Code Ann. § 48-5-47 (in effect for 2009)
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 04/07/2010] View Archived Source
365 Oklahoma 2009 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2009)
366 Ohio 2009 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2009)
Ohio Homestead Exemption Application (2009)
[http://www.tax.ohio.gov/divisions/communications/homestead_exemption_information.stm Accessed on 11/8/10]
View Archived Source
367 New York 2009 N.Y. R.P.T. Law § 460 (in effect for 2009)
This record includes materials submitted by the state contact.
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
368 Indiana 2009 Ind. Code § 6-1.1-12-9b (in effect for 2009)
369 Arizona 2009 Ariz. Rev. Stat. § 43-1072 (in effect for 2009)
370 Rhode Island 2009 R.I. Gen. Laws § 44-3-15.3 (in effect for 2009); R.I. Gen. Laws § 44-3-15.4 (in effect for 2009); R.I. Gen. Laws § 44-3-56 (in effect for 2009); R.I. Gen. Laws § 44-33.3-1 ~ § 44-33.3-9 (in effect for 2009); R.I. Gen. Laws § 44-33.4-1 ~ § 44-33.4-9 (in effect for 2009); R.I. Gen. Laws § 44-33.5-1 ~ § 44-33.5-9 (in effect for 2009)
371 Mississippi 2009 Miss. Code Ann. § 27-33-19 (in effect for 2009); Miss. Code Ann. § 27-33-67(1) (in effect for 2009); Miss. Code Ann. § 27-33-75 (in effect for 2009); Miss. Code Ann. § 27-33-77 (in effect for 2009)
372 Idaho 2009 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2009)
Circuit Breaker Statistics (2009) Idaho State Tax Commission [http://tax.idaho.gov/s-results-pub.cfm?subptkey=policy Accessed 04/10/2011]
View Archived Source
373 Louisiana 2009 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2009)
La. Const. Art. VII, §18 (G)
374 Indiana 2009 Ind. Code § 6-1.1-12-14 (in effect for 2009)
375 Maryland 2009 Md. Code Ann. Tax-Prop. § 9-219 (in effect for 2009)
376 Colorado 2009 Colo. Rev. Stat. § 39-3.7-102 (in effect for 2009)
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.6 View Archived Source
377 Washington 2009 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (in effect for 2009); Wash. Rev. Code 84.04.140 (In effect for 2009)
Const. of the State of Wash. Article VII §10
378 Wyoming 2009 Wyo. Stat. § 39-13-107 (b) (iii) (in effect for 2009)
2009 Wyo. Sess. Laws ch. 176 § 1

2009 Property Tax Refund Brochure (no date) Department of Revenue [http://revenue.wyoming.gov/PortalVBVS/DesktopDefault.aspx?tabindex=2&tabid=9 Assessed 11/17/10]
View Archived Source
379 Utah 2009 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2009)
Utah Const. Art. XIII, § 3 (in effect for 2009)
Tax Relief and Abatement Standards of Practice (2009), Utah State Tax Commission [http://propertytax.utah.gov/library/pdf/standards/standard03.pdf Accessed on 05/06/2010] View Archived Source
380 New Hampshire 2009 N.H. Rev. Stat. § 72:33 (in effect for 2009); N.H. Rev. Stat. § 72:38-a (in effect for 2009)
381 Maryland 2009 Md. Code Ann. Tax-Prop. § 9-245 (in effect for 2009)
2009 Md. Laws ch. 416
382 Florida 2009 Fla. Stat. § 196.082 (in effect for 2009); Fla. Stat. § 196.091 (in effect for 2009)
Application for Homestead Tax Discount for Veterans Age 65 and Older with a Combat-Related Disability (2009)
[http://dor.myflorida.com/dor/forms/index.html#adval Accessed on 11/10/2010]
View Archived Source
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
383 Georgia 2009 Ga. Code Ann. § 48-5-52 (in effect for 2009)
Property Tax Exemptions and Deferrals (no date), Georgia Department of Revenue [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 04/07/2010] View Archived Source
384 District of Columbia 2009 DC ST § 47-845 (in effect for 2009); DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2009)
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
385 Montana 2009 Mont. Code Ann. § 15-30-171~179 (in effect for 2009)
2008-2010 Biennial Report, Tax Expenditures (2011), Montana Department of Revenue, p. 250 [http://revenue.mt.gov/publications/biennial_reports/default.mcpx Accessed on 4/11/11] View Archived Source
Montana Elderly Homeowner/Renter Credit Application (2009)
[http://revenue.mt.gov/forindividuals/taxes_licenses_fees_permits/Property_Taxes/Property_Tax_Relief_Programs/2ec_buffer_page.mcpx Accessed on 11/8/10]
View Archived Source
386 Hawaii 2009 Haw. Rev. Stat. § 246A-2 (in effect for 2009); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2009); County of Honolulu § 8-10.20(a) (in effect for 2009).
Exemptions (no date), City and County of Honolulu [http://www1.honolulu.gov/council/ocs/roh/rohchapter8a10.pdf Accessed 02/29/2012] View Archived Source
Understanding Your Real Property Taxes (no date), Kauai County [http://www.kauai.gov/default.aspx?tabid=103 Accessed 02/29/2012] View Archived Source
387 West Virginia 2009 W. Va. Code § 11-21-24 (in effect for 2009)
388 Oregon 2009 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2009); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2009)
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
389 Florida 2009 Fla. Stat. § 196.075 (in effect for 2009)

2008 Florida Property Valuations & Tax Data (2009) Florida Department of Revenue, pp. 16, 209 [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
390 Colorado 2009 Colo. Rev. Stat. § 39-31-101 (in effect for 2009)
Annual Reports (2009) Colorado Department of Revenue, p. 30
[http://www.colorado.gov/cs/Satellite?blobcol=urldata&blobheader=application%2Fpdf&blobkey=id&blobtable=MungoBlobs&blobwhere=1251606078806&ssbinary=true Accessed on 11/16/2011]
View Archived Source
Property Tax/Rent /Heat Rebate Application (2009). Colorado Department of Revenue. [http://www.colorado.gov/cs/Satellite/Revenue/REVX/1216116072809 Accessed on 4/6/11] View Archived Source
391 Arizona 2009 Ariz. Rev. Stat. § 42-17401 (in effect for 2009); Ariz. Rev. Stat. § 42-18153 (in effect for 2009)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
392 Massachusetts 2009 Mass. Gen. Laws ch. 59, § 5k (in effect for 2009)
2009 Mass. Acts ch. 27, § 24
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
393 Tennessee 2009 Tenn. Code Ann. § 67-5-705 (in effect for 2009)

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
394 Illinois 2009 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2009)
395 Rhode Island 2009 R.I. Gen. Laws § 44-3-15 (in effect for 2009)
396 New Jersey 2009 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2009)
2009 N.J. Laws ch. 129
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
397 Massachusetts 2009 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2009)
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
398 Illinois 2009 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2009)
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
399 Alabama 2009 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2009)
400 Connecticut 2009 Conn. Gen. Stat. § 12-129b ~ § 12-129d (in effect for 2009)
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
CSV

Join Our Mailing List

Back to top