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
Wyoming 2009 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 401 WY101_RR09
West Virginia 2009 Senior Citizen Property Tax Payment Deferment Deferral Age, Homeowner 402 WV106_RR09
Connecticut 2009 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 403 CT111_RR09
South Carolina 2009 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 404 SC103_RR09
Illinois 2009 Circuit Breaker Tax Grant for Senior Citizens and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 405 IL104_RR09
Tennessee 2009 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling 406 TN104_RR09
Massachusetts 2009 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Other Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 407 MA104_RR09
Alabama 2009 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 408 AL402_RR09
Michigan 2009 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Renter, Surviving Spouse 409 MI106_RR09
Illinois 2009 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 410 IL105_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 411 MA107_RR09
New Hampshire 2009 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 412 NH103_RR09
New Jersey 2009 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling 413 NJ103_RR09
West Virginia 2009 Tax Relief for Elderly Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 414 WV103_RR09
Arizona 2009 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 415 AZ107_RR09
Missouri 2009 Homestead Preservation Credit Credit Age, Disability, Homeowner, Income Ceiling 416 MO102_RR09
Alaska 2009 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 417 AK102_RR09
Maine 2009 Maine Residents Property Tax and Rent Refund Program: Senior Refund Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 418 ME102_RR09
Virginia 2009 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 419 VA101_RR09
New York 2009 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 420 NY104_RR09
Kansas 2009 Homestead Property Tax Refund Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 421 KS102_RR09
Nebraska 2009 Homestead Exemption for Senior Citizens Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 422 NE101_RR09
Pennsylvania 2009 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 423 PA102_RR09
West Virginia 2009 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 424 WV102_RR09
Connecticut 2009 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 425 CT112_RR09
Illinois 2009 Senior Citizens Homestead Exemption Exemption Age, Homeowner 426 IL108_RR09
Washington 2009 Property Tax Exemption and Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 427 WA102_RR09
Arizona 2009 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 428 AZ104_RR09
Georgia 2009 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 429 GA103_RR09
Tennessee 2009 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 430 TN101_RR09
Connecticut 2009 Exemption and Additional Exemption for Disabled Veterans Exemption Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 431 CT105_RR09
West Virginia 2009 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Other Criteria 432 WV101_RR09
Colorado 2009 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 433 CO101_RR09
Massachusetts 2009 Real Estate Tax Credit for Persons Age 65 and Older Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Wealth Limit 434 MA108_RR09
Nevada 2009 Senior Citizens’ Property Tax / Rent Rebate Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 435 NV105_RR09
Washington 2009 Property Tax Exemption for Widow or Widowers of Veterans Exemption Age, Income Ceiling, Surviving Spouse 436 WA103_RR09
Minnesota 2009 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Other Criteria 437 MN104_RR09
Tennessee 2009 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 438 TN103_RR09
District of Columbia 2009 Elderly, Blind, or Disabled Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 439 DC109_RR09
Maine 2009 Deferred Collection of Homestead Property Taxes Deferral Age, Homeowner, Income Ceiling 440 ME108_RR09
North Carolina 2009 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 441 NC101_RR09
Texas 2009 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 442 TX102_RR09
Hawaii 2009 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 443 HI102_RR09
Missouri 2009 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 444 MO103_RR09
Alaska 2009 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Other Criteria 445 AK103_RR09
New York 2009 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 446 NY102_RR09
South Dakota 2009 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse, Other Criteria 447 SD105_RR09
Kansas 2009 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 448 KS103_RR09
Utah 2009 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 449 UT105_RR09
District of Columbia 2009 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 450 DC106_RR09
Massachusetts 2009 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 451 MA101_RR09
South Dakota 2009 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 452 SD103_RR09
Delaware 2009 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 453 DE101_RR09
Iowa 2009 Elderly and Disabled Homeowner and Renters Property Tax Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 454 IA101_RR09
Georgia 2009 Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling, Other Criteria 455 GA106_RR09
California 2009 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 456 CA101_RR09
Maine 2009 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 457 ME106_RR09
Wisconsin 2009 Homestead Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 458 WI101_RR09
Kentucky 2009 Elderly Homestead Exemption Assessment Freeze Age, Disability, Principal Residence 459 KY101_RR09
South Dakota 2009 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 460 SD101_RR09
Hawaii 2009 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 461 HI101_RR09
Connecticut 2009 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 462 CT101_RR09
Alabama 2009 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 463 AL103_RR09
New Mexico 2009 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 464 NM101_RR09
Arkansas 2009 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 465 AR103_RR09
Wisconsin 2009 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Other Criteria 466 WI102_RR09
South Dakota 2009 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 467 SD104_RR09
New Jersey 2009 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 468 NJ107_RR09
Delaware 2009 Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 469 DE103_RR09
California 2009 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 470 CA106_RR09
New Mexico 2009 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 471 NM105_RR09
Rhode Island 2009 Local Assessment Freezes Assessment Freeze Age, Disability, Income Ceiling, Surviving Spouse 472 RI103_RR09
New York 2009 Middle Class STAR Program Other Age, Homeowner, Income Ceiling 473 NY111_RR09
Rhode Island 2009 Local Deferrals Deferral Age, Disability, Income Ceiling, Other Criteria 474 RI105_RR09
North Dakota 2009 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 475 ND101_RR09
Texas 2009 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 476 TX101_RR09
Connecticut 2009 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 477 CT108_RR09
Georgia 2009 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 478 GA110_RR09
Colorado 2009 Senior Property Tax Exemption Exemption Age, Homeowner, Surviving Spouse, Other Criteria 479 CO103_RR09
North Carolina 2009 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 480 NC103_RR09
Oklahoma 2009 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 481 OK105_RR09
Maine 2009 Veteran Exemption Exemption Age, Disability, Veteran, Surviving Spouse 482 ME103_RR09
Rhode Island 2009 Local Exemptions Exemption Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Veteran, Other Criteria 483 RI106_RR09
Idaho 2009 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 484 ID102_RR09
Michigan 2009 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 485 MI105_RR09
Mississippi 2009 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence 486 MS102_RR09
Texas 2009 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 487 TX103_RR09
Virginia 2010 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 488 VA101_RR10
District of Columbia 2010 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 489 DC106_RR10
California 2010 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 490 CA101_RR10
Massachusetts 2010 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 491 MA104_RR10
Arkansas 2010 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 492 AR103_RR10
New York 2010 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 493 NY102_RR10
Georgia 2010 Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling 494 GA106_RR10
New Jersey 2010 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling 495 NJ103_RR10
Hawaii 2010 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 496 HI107_RR10
Illinois 2010 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 497 IL102_RR10
Wisconsin 2010 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 498 WI102_RR10
Colorado 2010 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 499 CO101_RR10
Massachusetts 2010 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 500 MA105_RR10

Pages

# State Year Source
401 Massachusetts 2009 Mass. Gen. Laws ch. 59, § 5-18 ~ § 5-18A (in effect for 2009)
402 West Virginia 2009 W. Va. Code § 11-6I-1 ~ § 11-6I-11 (in effect for 2009)
403 Illinois 2009 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2009)
404 South Carolina 2009 S.C. Code Ann. § 12-37-250 (in effect for 2009); S.C. Code Ann. § 12-37-270 (in effect for 2009)
S.C. Const. Art. X §3
405 Washington 2009 Wash. Rev. Code § 84.38.010 ~ 84.38.160
(in effect for 2009)
406 Maryland 2009 Md. Code, Tax-Property § 9-102 (in effect for 2009)
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
407 Rhode Island 2009 R.I. Gen. Laws § 44-3-15 (in effect for 2009)
408 Massachusetts 2009 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2009); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (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
409 Michigan 2009 Mich. Comp. Laws § 206.520; Mich. Comp. Laws § 206.522 (in effect for 2009)
Michigan Tax Payer's Guide (2010), Michigan Legislature [http://www.legislature.mi.gov/documents/Publications/TaxpayersGuide2010.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
410 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
411 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
412 Connecticut 2009 Conn. Gen. Stat. §12-170v~170w (in effect for 2009)
413 New Jersey 2009 N.J. Rev. Stat. § 54:4-8.41 (in effect for 2009)
N.J. Const., Art. VIII, Sec. 1, Para. 4 (in effect for 2009)
414 Kansas 2009 Kan. Stat. Ann. § 79-4501 ~ 79-4521 (in effect for 2009)
Sess. Law 2009 c. 142 §10
[http://www.ksrevenue.org/pdf/k-40h08.pdf Accessed 02/29/2012]
415 Nebraska 2009 Neb. Rev. Stat. § 77-3501 ~ § 77-3507 (in effect for 2009); Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2009)
416 West Virginia 2009 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2009)
417 Pennsylvania 2009 53 P.S. § 6926.1303 ~ 53 P.S. § 6926.1304 (in effect for 2009)
Property Tax/Rent Rebate Program 2009 Statistical Report (2011) PA Department of Revenue, p. 14. [http://www.portal.state.pa.us/portal/server.pt/community/reports_and_statistics/17303/property_tax_rent_rebate_program_reports/602461 Accessed 01/10/2012] View Archived Source
418 Alaska 2009 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Alaska Taxable 2009 (2010) p. 69 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/09Taxable.pdf Accessed 4/1/2010] View Archived Source
419 New York 2009 N.Y. R.P.T Law § 425 (in effect for 2009); N.Y. R.P.T Law § 1306-b (in effect for 2009)
This record includes materials submitted by the state contact.
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
420 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)
Property Tax Statistics (2009) State of Washington Department of Revenue [http://dor.wa.gov/docs/reports/2009/Property_Tax_Statistics_2009/Table_18.pdf Accessed 02/01/2012]
421 Texas 2009 Tex. Tax Code §11.26, Tex Tax Code §11.261 (in effect for 2009)
Tex. Cons. §1-b(h)
422 Tennessee 2009 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2009)
423 West Virginia 2009 W. Va. Code § 11-21-21 (in effect for 2009)
Senior Citizens Tax Credit (2009), West Virginia State Tax Department [http://www.state.wv.us/taxrev/tsdPublications/tsd411.pdf Accessed 01/11/2012] View Archived Source
424 South Dakota 2009 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2009)
2009 Assessment Freeze Application (PT-38), South Dakota Department of Revenue View Archived Source
425 Kansas 2009 Kan. Stat.Ann. §79-32,263 (in effect for 2009)
426 Washington 2009 Wash. Rev. Code § 84.39.010 (In effect for 2009)
427 Arizona 2009 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2009)
428 Tennessee 2009 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2009)
429 District of Columbia 2009 DC ST § 47-1806.06 (in effect for 2009)
430 Maine 2009 Me. Rev. Stat. Ann. tit. 36, § 6201 ~ § 6220 (in effect for 2009)
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]
431 North Carolina 2009 N.C. Gen. Stat. § 105‑277.1 (in effect for 2009)
432 West Virginia 2009 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2009)
W. Va. Const. Art. X §1-b
433 Nevada 2009 Nev. Rev. Stat. § 427A.450 ~ 427A.600 (in effect for 2009)
Senior Rebate Program (2009) Washoe County Assessor's Office [http://www.co.washoe.nv.us/assessor/rebate.htm Accessed 11/03/2010] View Archived Source
434 Missouri 2009 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2009)
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
435 Minnesota 2009 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2009)
2009 Minn. Laws ch. 88 art. 2 § 26
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
436 Massachusetts 2009 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2009)
437 Hawaii 2009 Haw. Rev. Stat. § 246A-2 (in effect for 2009); Haw. Rev. Stat. § 246-26(d) (in effect for 2009)
Number and Amount of Exemption by Type (2009), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 02/02/2012]
438 Connecticut 2009 Conn. Gen. Stat.§12-129n (in effect for 2009)
439 Maine 2009 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2009)
Summary of Major State Funding (2009) Office of Fiscal and Program Review, p. 13
View Archived Source
440 Illinois 2009 35 Ill. Comp. Stat. § 200/15-170 (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
441 Utah 2009 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2009)
2009 Utah Laws ch. 302
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

Utah Property Tax 2009 Annual Statistical Report (2010), Utah Department of Revenue, [http://propertytax.utah.gov/finalannualstats/finalannuals.html Accessed 4/15/2010] View Archived Source
442 Georgia 2009 Ga. Code Ann. § 48-5-70 ~ § 48-5-84 (in effect for 2009)
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
443 Arizona 2009 Ariz. Const. Art. IX § 18 (7)
444 Missouri 2009 Mo. Rev. Stat. § 135.010 (in effect for 2009); Mo. Rev. Stat. § 137.106 (in effect for 2009)
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
445 Alaska 2009 Alaska Stat. § 29.45.030; Alaska Stat. § 29.45.050(i)(in effect for 2009)
Alaska Taxable 2009 (2010) p. 65 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/09Taxable.pdf Accessed 4/1/2010] View Archived Source
446 Connecticut 2009 Conn. Gen. Stat. § 12-81 (20) (in effect for 2009); Conn. Gen. Stat. § 12-81g (in effect for 2009); Conn. Gen. Stat. § 12-90 (in effect for 2009)
447 New York 2009 N.Y. R.P.T Law § 467 (in effect for 2009)
This record includes materials submitted by the state contact.
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
448 Virginia 2009 Va. Code Ann. § 58.1-3210 ~ 58.1-3211
(In effect for 2009)
449 Colorado 2009 Colo. Rev. Stat. § 39-3.5-103 (in effect for 2009)
Colorado State Treasury Budget Request (2010-11), p. 12 [http://www.colorado.gov/cs/Satellite?blobcol=urldata&blobheadername1=Content-Disposition&blobheadername2=Content-Type&blobheadervalue1=inline%3B+filename%3D%22State+Budget+Request+FY11++.pdf%22&blobheadervalue2=application%2Fpdf&blobkey=id&blobtable=MungoBlobs&blobwhere=1251714175399&ssbinary=true Accessed 02/09/2012] 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
450 Delaware 2009 Del. Code tit. 14, § 1917 (c) (in effect for 2009)
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
451 California 2009 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2009)
Property Tax Information, County of Mendocino (2009)
[http://www.co.mendocino.ca.us/auditor/ Accessed 11/8/10]
View Archived Source
452 Rhode Island 2009 R.I. Gen. Laws § 44-3-15.1 (in effect for 2009); R.I. Gen. Laws § 44-3-16 (in effect for 2009); R.I. Gen. Laws § 44-3-16.2 (in effect for 2009); R.I. Gen. Laws § 44-3-31.1 (in effect for 2009)
453 Massachusetts 2009 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2009)
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
454 Rhode Island 2009 R.I. Gen. Laws § 44-3-16.1 (in effect for 2009); R.I. Gen. Laws § 44-3-20 (in effect for 2009); R.I. Gen. Laws § 44-3-20.1 ~ § 44-3-20.4 (in effect for 2009); R.I. Gen. Laws § 44-3-57 (in effect for 2009); R.I. Gen. Laws § 44-3-58 (in effect for 2009); R.I. Gen. Laws § 44-3-58.1 (in effect for 2009)
455 Iowa 2009 Iowa Code § 25B.7 (in effect for 2009); Iowa Code § 422.4 (in effect for 2009); Iowa Code § 425.17 (in effect for 2009); Iowa Code § 425.19 (in effect for 2009); Iowa Code § 425.23 (in effect for 2009); Iowa Code § 425.24 (in effect for 2009); Iowa Code § 425.29 (in effect for 2009); Iowa Code § 425.40 (in effect for 2009)
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
456 Texas 2009 Tex. Tax Code Ann. § 11.13 (in effect for 2009)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
457 Georgia 2009 Ga. Code Ann. § 48-5-40 (in effect for 2009); Ga. Code Ann. § 48-5-47.1 (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
458 New Mexico 2009 N.M. Stat. § 7-36-21.3 (in effect for 2009)
459 Connecticut 2009 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2009)
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
460 Georgia 2009 Ga. Code Ann. § 48-5-48.3 (in effect for 2009)
461 Colorado 2009 Colo. Rev. Stat. § 39-3-201 (in effect for 2009)
L.2009 Chapter 437
2009 Annual Report, Colorado Department of Local Affairs, Property Tax Division, p. 23
[http://dola.colorado.gov/dpt/publications/docs/2009_annual_report/2009AnnualReportFINAL%2061410-8-Senior%20and%20Disabled%20Ex..pdf]
View Archived Source
Colo. Const. Art. X, Section 3.5
Senior Property Tax Exemption Short Form, Department of Local Affairs, Property Tax Division
View Archived Source
[http://www.colorado.gov/cs/Satellite/Treasury/TR/1190277266190 Accessed on 11/2/10]
462 Wisconsin 2009 Wis. Stat. § 71.07 (4) (in effect for 2009); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2009)
The Homestead Tax Credit Program: Summary for FY2009 (2010), Wisconsin Department of Revenue [http://www.revenue.wi.gov/ra/09hmsted.pdf Accessed 11/5/2010] View Archived Source
463 Oklahoma 2009 Okla. Stat. tit 68 §2888 (in effect for 2009); Okla. Stat. tit 68 §2893 (in effect for 2009); Okla. Stat. §68-2890.1(B) (in effect for 2009).
Okla. Const. art. X, § 8C (in effect for 2009)
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
464 Maine 2009 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2009)
465 Rhode Island 2009 R.I. Gen. Laws § 44-3-3 (16) (in effect for 2009); R.I. Gen. Laws § 44-3-4 (in effect for 2009); R.I. Gen. Laws § 44-3-4.2 (in effect for 2009); R.I. Gen. Laws § 44-3-5 (in effect for 2009); R.I. Gen. Laws § 44-3-5.1 (in effect for 2009); R.I. Gen. Laws § 44-3-12 (in effect for 2009); R.I. Gen. Laws § 44-3-13.9 (in effect for 2009); R.I. Gen. Laws § 44-3-13.12 (in effect for 2009); R.I. Gen. Laws § 44-3-13.13 (in effect for 2009); R.I. Gen. Laws § 44-3-15.2 (in effect for 2009); R.I. Gen. Laws § 44-3-16 (in effect for 2009); R.I. Gen. Laws § 44-3-22 (in effect for 2009); R.I. Gen. Laws § 44-3-23 (in effect for 2009); R.I. Gen. Laws § 44-3-25 (in effect for 2009); R.I. Gen. Laws § 44-3-25.1 (in effect for 2009); R.I. Gen. Laws § 44-3-27 (in effect for 2009); R.I. Gen. Laws § 44-3-27.1 (in effect for 2009); R.I. Gen. Laws § 44-3-28 (in effect for 2009); R.I. Gen. Laws § 44-3-31 (in effect for 2009); R.I. Gen. Laws § 44-3-32 (in effect for 2009); R.I. Gen. Laws § 44-3-34 (in effect for 2009); R.I. Gen. Laws § 44-3-35 (in effect for 2009); R.I. Gen. Laws § 44-3-36 (in effect for 2009); R.I. Gen. Laws § 44-3-39 (in effect for 2009); R.I. Gen. Laws § 44-3-50 (in effect for 2009); R.I. Gen. Laws § 44-3-51 (in effect for 2009); R.I. Gen. Laws § 44-3-52 (in effect for 2009); R.I. Gen. Laws § 44-3-61 (in effect for 2009)
466 Delaware 2009 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 2009)
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
467 Hawaii 2009 Haw. Rev. Stat. § 246A-2 (in effect for 2009); Haw. Rev. Stat. § 246-23 (in effect for 2009); Haw. Rev. Stat. § 246-26 (in effect for 2009)
Number and Amount of Exemption by Type (2009), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 02/02/2012]
468 Kentucky 2009 Ky. Rev. Stat. Ann. § 132.751 (in effect for 2009); Ky. Rev. Stat. Ann. § 132.810 (in effect for 2009)
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
469 Connecticut 2009 Conn. Gen. Stat. § 12-81(55) (in effect for 2009); Conn. Gen. Stat. § 12-81i (in effect for 2009); Conn. Gen. Stat. § 12-81l (in effect for 2009); Conn. Gen. Stat. § 12-94a (in effect for 2009)
470 Texas 2009 Tex. Tax Code Ann. § 11.22 (in effect for 2009)
Tex. Constitution Article VIII §2
471 New Mexico 2009 N.M. Stat. § 7-2-18 (in effect for 2009)
472 South Dakota 2009 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2009)
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
473 Wisconsin 2009 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2009)
474 North Carolina 2009 N.C. Gen. Stat. § 105‑277.1B (in effect for 2009)
475 Idaho 2009 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2009)
476 New York 2009 N.Y. R.P.T. Law § 1306-b (in effect for 2009)
2009 N.Y. Laws ch. 57 Part M § 1
477 South Dakota 2009 S.D. Codified Laws §10-18A (in effect for 2009)
L. 2008 c. 59 §4
2009 Sales and Property Tax Refund Application
View Archived Source
[http://www.state.sd.us/drr2/propspectax/property/relief.htm Accessed on 11/2/10]
478 North Dakota 2009 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2009)
Acts of 2009, SB 2402, 2009 Regular Session, amends N.D. Cent. Code § 57-02-08.1 [http://www.legis.nd.gov/assembly/61-2009/bill-text/JCBF0400.pdf Accessed 10/27/2010]
Homestead Property Tax Credit Background Memorandum (2009) North Dakota Legislative Council [http://www.legis.nd.gov/assembly/61-2009/docs/pdf/19078.pdf Accessed 06/23/2010] View Archived Source
479 Alabama 2009 Ala. Code § 40-9-19 (b) (in effect for 2009); Ala. Code § 40-9-19 (c) (in effect for 2009)
Homestead Exemption, Morgan County Revenue Commissioner [http://www.morgancountyrevenue.com/learn-about-property-taxes/homestead-exemption Accessed 4/7/2011] View Archived Source
480 California 2009 Cal. Revenue and Taxation Code § 69.5 (in effect for 2009)
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
481 New Jersey 2009 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2009)
2009 N.J. Laws ch. 68
New Jersey State Tax News Summer 2009 "Budget Funds Rebates" [http://www.state.nj.us/treasury/taxation/pdf/pubs/stn/summer09.pdf Accessed 06/15/2017]
482 District of Columbia 2009 DC ST § 47-863 (in effect for 2009)
483 Arkansas 2009 Ark. Code § 26-26-1120 (in effect for 2009); Ark. Code § 26-26-1124 (in effect for 2009)
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
484 Maine 2009 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2009)
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]
485 Michigan 2009 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2009)
Michigan Tax Payer's Guide (2011), Michigan Legislature, p. 7 [http://www.legislature.mi.gov/documents/Publications/TaxpayersGuide2011.pdf Accessed 4/10/2011] View Archived Source
486 Mississippi 2009 Miss. Code Ann. § 27-33-19 (in effect for 2009); Miss. Code Ann. § 27-33-67 (2) (in effect for 2009); Miss. Code Ann. § 27-33-75 (in effect for 2009); Miss. Code Ann. § 27-33-77 (in effect for 2009)
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
487 South Dakota 2009 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2009)
488 Indiana 2010 Ind. Code § 6-1.1-12-14 (in effect for 2010)
489 Utah 2010 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2010)
Utah Const. art. XIII, § 3 (in effect for 2010)
Tax Relief and Abatement Standards of Practice (2011), Utah State Tax Commission [http://propertytax.utah.gov/library/pdf/standards/standard03.pdf Accessed on 01/11/2012] View Archived Source

Property Tax Abatement, Deferral and Exemption Programs for Individuals (2010) Utah State Tax Commission Publication 36 [http://tax.utah.gov/forms/2010/pub-36.pdf Accessed 03/01/2011]
View Archived Source

Utah Property Tax 2010 Annual Statistical Report (2011), Utah Department of Revenue, p. 46 [http://propertytax.utah.gov/reports-and-statistics/annual-statistical-report.html Accessed 01/20/2012] View Archived Source
490 Missouri 2010 Mo. Rev. Stat. § 135.010 (in effect for 2010); Mo. Rev. Stat. § 137.106 (in effect for 2010)
Mo. Const. Art. X, § 17
Homestead Preservation Tax Credit (no date) Missouri Department of Revenue [http://dor.mo.gov/personal/homestead/Accessed 04/11/2011]
View Archived Source
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
Department of Revenue Tax Credit Analysis [http://tcrc.mo.gov/pdf/Homestead-Preservation-Credit.pdf accessed 05/23/2013]
View Archived Source
491 Kansas 2010 Kan. Stat.Ann. §79-32,263 (in effect for 2010)
492 West Virginia 2010 W. Va. Code § 11-6I-1 ~ § 11-6I-11 (in effect for 2010)
493 Georgia 2010 Ga. Code Ann. § 48-5-40 (in effect for 2010); Ga. Code Ann. § 48-5-47.1 (in effect for 2010)
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed 2/1/2012 via WayBack Machine http://web.archive.org/web/20100527181113/https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx] View Archived Source
494 Florida 2010 Fla. Stat. § 196.082 (in effect for 2010); Fla. Stat. § 196.091 (in effect for 2010)
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
495 Connecticut 2010 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2010)
FY2012-FY2013 Biennium Governor's Budget (2011), Connecticut Office of Policy and Management, p. E-1 [http://www.ct.gov/opm/lib/opm/budget/2012_2013_biennial_budget/section_e_municipalaid.pdf Accessed 4/15/2011]
View Archived Source
496 California 2010 Cal. Revenue and Taxation Code § 20581 ~ § 20623 (in effect for 2010)
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
497 New York 2010 N.Y. R.P.T Law § 460 (in effect for 2010)
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
498 Hawaii 2010 Haw. Rev. Stat. § 246A-2 (in effect for 2010); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2010); County of Honolulu § 8-10.20(a) (in effect for 2010).
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
499 Texas 2010 Tex. Tax Code §11.26, Tex Tax Code §11.261 (in effect for 2010)
Tex. Cons. §1-b(h)
500 Maine 2010 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2010)
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