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
New Jersey 2010 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 501 NJ107_RR10
Illinois 2010 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 502 IL102_RR10
Wisconsin 2010 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 503 WI102_RR10
Rhode Island 2010 Local Property Credits Credit Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 504 RI104_RR10
Colorado 2010 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 505 CO101_RR10
Massachusetts 2010 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 506 MA105_RR10
South Dakota 2010 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 507 SD105_RR10
Texas 2010 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 508 TX103_RR10
Tennessee 2010 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 509 TN103_RR10
Illinois 2010 Senior Citizens Homestead Exemption Exemption Age, Homeowner 510 IL108_RR10
Rhode Island 2010 Local Exemptions Exemption Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Veteran, Other Criteria 511 RI106_RR10
Colorado 2010 Senior Property Tax Exemption Exemption Age, Homeowner, Surviving Spouse, Other Criteria 512 CO103_RR10
Maryland 2010 Renters' Tax Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 513 MD103_RR10
Hawaii 2010 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 514 HI107_RR10
Utah 2010 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 515 UT105_RR10
North Carolina 2010 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 516 NC101_RR10
Idaho 2010 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 517 ID102_RR10
Connecticut 2010 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 518 CT101_RR10
Missouri 2010 Homestead Preservation Credit Credit Age, Disability, Homeowner, Income Ceiling 519 MO102_RR10
Indiana 2010 Deduction for Totally Disabled Veteran or Veteran Age 62 with Partial Disablity Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 520 IN107_RR10
Virginia 2010 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 521 VA101_RR10
Kansas 2010 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 522 KS103_RR10
West Virginia 2010 Senior Citizen Property Tax Payment Deferral Deferral Age, Homeowner 523 WV106_RR10
District of Columbia 2010 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 524 DC106_RR10
Florida 2010 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 525 FL108_RR10
Mississippi 2010 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence 526 MS102_RR10
Washington 2010 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 527 WA101_RR10
Delaware 2010 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 528 DE101_RR10
Wyoming 2010 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 529 WY104_RR10
Louisiana 2010 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 530 LA103_RR10
New Mexico 2010 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 531 NM105_RR10
District of Columbia 2010 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 532 DC105_RR10
Mississippi 2010 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 533 MS103_RR10
Georgia 2010 Homestead Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 534 GA101_RR10
Indiana 2010 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 535 IN104_RR10
South Dakota 2010 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 536 SD103_RR10
Oklahoma 2010 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 537 OK101_RR10
California 2010 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 538 CA106_RR10
Arizona 2010 Elderly Assistance Fund - Primary School District Tax Reduction Credit Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 539 AZ102_RR010
Illinois 2010 Circuit Breaker Tax Grant for Senior Citizens and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 540 IL104_RR10
West Virginia 2010 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 541 WV102_RR10
Nevada 2010 Senior Citizens’ Property Tax / Rent Rebate Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 542 NV105_RR10
Colorado 2010 Property Tax and Rent Rebate Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 543 CO102_RR10
Iowa 2010 Elderly and Disabled Homeowner and Renters Property Tax Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 544 IA101_RR10
Washington 2010 Property Tax Exemption and Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 545 WA102_RR10
Kentucky 2010 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 546 KY101_RR10
Georgia 2010 School Property Tax Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 547 GA108_RR10
Maine 2010 Maine Residents Property Tax and Rent Refund Program: Senior Refund Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 548 ME102_RR10
Hawaii 2010 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 549 HI101_RR10
Alaska 2010 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 550 AK102_RR10
Maine 2010 Veteran Exemption Exemption Age, Disability, Veteran, Surviving Spouse 551 ME103_RR10
West Virginia 2010 Senior Citizen Property Tax Relief Credit Credit Age, Homeowner, Income Ceiling 552 WV105_RR10
Oregon 2010 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 553 OR101_RR10
Maine 2010 Deferred Collection of Homestead Property Taxes Deferral Age, Homeowner, Income Ceiling 554 ME108_RR10
Michigan 2010 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 555 MI105_RR10
Rhode Island 2010 Local Option Tax Rate and Valuation Freeze for Disabled Persons Credit Age, Disability, Income Ceiling 556 RI102_RR10
Florida 2010 Local Option Homestead Exemption for Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence 557 FL107_RR10
Ohio 2010 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 558 OH101_RR10
Tennessee 2010 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 559 TN101_RR10
New Mexico 2010 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 560 NM101_RR10
Maryland 2010 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Homeowner, Income Ceiling, Principal Residence 561 MD112_RR10
Wyoming 2010 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 562 WY101_RR10
Massachusetts 2010 Real Estate Tax Credit for Persons Age 65 and Older Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 563 MA108_RR10
Minnesota 2010 Refund for Homeowners and Renters (Regular Property Tax Refund) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 564 MN103_RR10
Massachusetts 2010 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 565 MA107_RR10
Connecticut 2010 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 566 CT112_RR10
South Dakota 2010 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 567 SD101_RR10
Texas 2010 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 568 TX101_RR10
Connecticut 2010 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 569 CT111_RR10
Illinois 2010 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 570 IL105_RR10
South Carolina 2010 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 571 SC103_RR10
New York 2010 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Principal Residence 572 NY104_RR10
Rhode Island 2010 Local Deferrals Deferral Age, Disability, Income Ceiling, Other Criteria 573 RI105_RR10
Nebraska 2010 Homestead Exemption for Senior Citizens Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 574 NE101_RR10
Delaware 2010 Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 575 DE103_RR10
Georgia 2010 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 576 GA110_RR10
Tennessee 2010 Local Option Property Tax Freeze Act Credit Age, Homeowner, Income Ceiling 577 TN104_RR10
Washington 2010 Property Tax Exemption for Widow or Widowers of Veterans Exemption Age, Income Ceiling, Surviving Spouse 578 WA103_RR10
New Hampshire 2010 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 579 NH103_RR10
North Dakota 2010 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 580 ND101_RR10
Kansas 2010 Homestead Property Tax Refund Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 581 KS102_RR10
Connecticut 2010 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling 582 CT102_RR10
West Virginia 2010 Tax Relief for Elderly Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 583 WV103_RR10
Florida 2010 Homestead Tax Deferral Deferral Age, Homeowner, Principal Residence 584 FL105_RR10
Arizona 2010 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 585 AZ107_RR10
Massachusetts 2010 Tax Deferral and Recovery for Members of the Armed Forces Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Other Criteria 586 MA102_RR10
Utah 2010 Additional Homeowner Credit Credit Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 587 UT106_RR10
Maine 2010 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 588 ME109_RR10
Michigan 2010 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Renter, Surviving Spouse 589 MI106_RR10
Massachusetts 2010 Credit or Exemption for Surviving Spouses, Minor Children of Deceased Parents, and Persons Over Age 70 (Clause 17s) Credit, Exemption Age, Homeowner, Principal Residence, Wealth Limit, Surviving Spouse, Other Criteria 590 MA101_RR10
Pennsylvania 2010 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 591 PA102_RR10
Oklahoma 2010 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 592 OK105_RR10
Montana 2010 Elderly Homeowner/Renter Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter 593 MT104_RR10
New Jersey 2010 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling, Other Criteria 594 NJ104_RR10
Washington 2010 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 595 WA104_RR10
Colorado 2010 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 596 CO104_RR10
Arizona 2010 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 597 AZ104_RR10
South Dakota 2010 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 598 SD104_RR10
New Hampshire 2010 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 599 NH108_RR10
Illinois 2010 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 600 IL106_RR10

Pages

# State Year Source
501 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
502 Rhode Island 2010 R.I. Gen. Laws § 44-3-3 (in effect for 2010); R.I. Gen. Laws § 44-3-4 (in effect for 2010); R.I. Gen. Laws § 44-3-4.2 (in effect for 2010); R.I. Gen. Laws § 44-3-5 (in effect for 2010); R.I. Gen. Laws § 44-3-5.1 (in effect for 2010); R.I. Gen. Laws § 44-3-12 (in effect for 2010); R.I. Gen. Laws § 44-3-13.9 (in effect for 2010); R.I. Gen. Laws § 44-3-13.12 (in effect for 2010); R.I. Gen. Laws § 44-3-13.13 (in effect for 2010); R.I. Gen. Laws § 44-3-15.2 (in effect for 2010); R.I. Gen. Laws § 44-3-16 (in effect for 2010); R.I. Gen. Laws § 44-3-22 (in effect for 2010); R.I. Gen. Laws § 44-3-23 (in effect for 2010); R.I. Gen. Laws § 44-3-25 (in effect for 2010); R.I. Gen. Laws § 44-3-25.1 (in effect for 2010); R.I. Gen. Laws § 44-3-27 (in effect for 2010); R.I. Gen. Laws § 44-3-27.1 (in effect for 2010); R.I. Gen. Laws § 44-3-28 (in effect for 2010); R.I. Gen. Laws § 44-3-31 (in effect for 2010); R.I. Gen. Laws § 44-3-32 (in effect for 2010); R.I. Gen. Laws § 44-3-34 (in effect for 2010); R.I. Gen. Laws § 44-3-35 (in effect for 2010); R.I. Gen. Laws § 44-3-36 (in effect for 2010); R.I. Gen. Laws § 44-3-39 (in effect for 2010); R.I. Gen. Laws § 44-3-50 (in effect for 2010); R.I. Gen. Laws § 44-3-51 (in effect for 2010); R.I. Gen. Laws § 44-3-52 (in effect for 2010); R.I. Gen. Laws § 44-5-80 (in effect for 2010)
503 North Carolina 2010 N.C. Gen. Stat. § 105‑277.1 (in effect for 2010)
504 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
505 Kansas 2010 Kan. Stat.Ann. §79-32,263 (in effect for 2010)
506 West Virginia 2010 W. Va. Code § 11-6I-1 ~ § 11-6I-11 (in effect for 2010)
507 Indiana 2010 Ind. Code § 6-1.1-12-14 (in effect for 2010)
508 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
509 Idaho 2010 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2010)
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
510 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
511 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
512 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
513 Tennessee 2010 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2010)
514 Texas 2010 Tex. Tax Code §11.26, Tex Tax Code §11.261 (in effect for 2010)
Tex. Cons. §1-b(h)
515 Maine 2010 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2010)
516 Rhode Island 2010 R.I. Gen. Laws § 44-3-16 (in effect for 2010); R.I. Gen. Laws § 44-3-16.2 (in effect for 2010); R.I. Gen. Laws § 44-3-31.1 (in effect for 2010)
517 Idaho 2010 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2010)
2010 Property Tax Deferral Program (2009) Idaho State Tax Commission [http://tax.idaho.gov/i-1053.cfm Accessed 10/12/2010]
View Archived Source
518 California 2010 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2010)
California Franchise Tax Board (2011) [http://www.ftb.ca.gov/individuals/hra/index.shtml Accessed on 4/6/11]
519 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
520 Massachusetts 2010 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2010); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2010)
Senior, Surviving Spouse or Minor, Veteran, Blind Application for Statutory Exemption (2009) The Commonwealth of Massachusetts [http://www.mass.gov/?pageID=dorterminal&L=3&L0=Home&L1=Local+Officials&L2=Municipal+Law&sid=Ador&b=terminalcontent&f=dls_mflb_formbroc&csid=Ador Accessed 04/18/2011] View Archived Source

Taxpayer's Guide to Local Property Tax Exemptions: Seniors (2010) The Commonwealth of Massachusetts [http://www.mass.gov/?pageID=dorterminal&L=3&L0=Home&L1=Local+Officials&L2=Municipal+Law&sid=Ador&b=terminalcontent&f=dls_mflb_formbroc&csid=Ador Accessed 04/18/2011] View Archived Source
521 Virginia 2010 Va. Code Ann. § 58.1-3210 ~ 58.1-3211
(In effect for 2010)
Constitution of Virginia Article X, §6 (7)(b)
522 Arkansas 2010 Ark. Code § 26-26-1120; Ark. Code § 26-26-1124 (in effect for 2010)
Ark. Const. Amendment 79
Arkansas (2009) Amendment 79 Assessor's Guide [http://www.arkansas.gov/acd/publications/Assessor__s_Guide_3rd_Edition_eff_7-1-09.pdf Accessed on 01/18/2012] View Archived Source
523 District of Columbia 2010 DC ST § 47-863 (in effect for 2010)
524 New York 2010 N.Y. R.P.T Law § 467 (in effect for 2010)
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
525 Connecticut 2010 Conn. Gen. Stat. § 12-81(55) (in effect for 2010); Conn. Gen. Stat. § 12-81i (in effect for 2010); Conn. Gen. Stat. § 12-81l (in effect for 2010); Conn. Gen. Stat. § 12-94a (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
526 New Jersey 2010 N.J. Rev. Stat. § 54:4-8.41 (in effect for 2010)
N.J. Const., Art. VIII, Sec. 1, Para. 4 (in effect for 2010)
527 Kentucky 2010 Ky. Rev. Stat. Ann. § 132.751 (in effect for 2010); Ky. Rev. Stat. Ann. § 132.810 (in effect for 2010)
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
Ken. Const. §170
528 Oklahoma 2010 Okla. Stat. tit 68 §2904; tit 68 §2907 (in effect for 2010)
529 Georgia 2010 Ga. Code Ann. § 48-5-52 (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
530 Illinois 2010 320 Ill. Comp. Stat. § 25/1 ~25/13 (in effect for 2010)
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 2010)
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

How to estimate your Circuit Breaker Property Tax Grant (2009) [http://www.state.il.us/aging/1rx/cbrx/estimate-tax.pdf Accessed 4/12/2011]
View Archived Source
Circuit Breaker and Illinois Cares Rx, Illinois Department of Aging (2009) [http://www.state.il.us/aging/1rx/cbrx/cbrx-main.htm Accessed 4/12/2011]
https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Illinois/2010/IL-CircuitBreaker2010.htm
531 West Virginia 2010 W. Va. Code § 11-21-21 (in effect for 2010)
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
532 California 2010 Cal. Revenue and Taxation Code § 69.5 (in effect for 2010)
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
533 Colorado 2010 Colo. Rev. Stat. § 39-31-101 (in effect for 2010)
Annual Reports (2010) Colorado Department of Revenue, p. 30
[http://www.colorado.gov/cs/Satellite?blobcol=urldata&blobheader=application%2Fpdf&blobkey=id&blobtable=MungoBlobs&blobwhere=1251686144349&ssbinary=true Accessed on 11/16/2011] View Archived Source
Property Tax/Rent /Heat Rebate Application (2010). Colorado Department of Revenue. [http://www.colorado.gov/cs/Satellite/Revenue/REVX/1216116072809 Accessed on 4/6/11] View Archived Source
534 District of Columbia 2010 DC ST § 47-845 (in effect for 2010); DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2010)
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
535 Iowa 2010 Iowa Code § 25B.7 (in effect for 2010); Iowa Code § 422.4 (in effect for 2010); Iowa Code § 425.17 (in effect for 2010); Iowa Code § 425.19 (in effect for 2010); Iowa Code § 425.23 (in effect for 2010); Iowa Code § 425.24 (in effect for 2010); Iowa Code § 425.29 (in effect for 2010); Iowa Code § 425.40 (in effect for 2010)
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]
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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
536 Delaware 2010 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 2010)
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
537 Alaska 2010 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Alaska Taxable 2010 (2011) p. 69 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/10Taxable.pdf]
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538 Arizona 2010 Ariz. Rev. Stat. § 42-17401 (in effect for 2010); Ariz. Rev. Stat. § 42-18153 (in effect for 2010)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
539 Maine 2010 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2010)
Summary of Major State Funding (2009), Office of Fiscal and Program Review, p.8
[http://www.maine.gov/legis/ofpr Accessed on 4/11/11]
View Archived Source
[http://www.maine.gov/revenue/propertytax/sidebar/exemptions.htm Accessed on 10/26/10]
540 Indiana 2010 Ind. Code § 6-1.1-12-9b (in effect for 2010)
541 Georgia 2010 Ga. Code Ann. § 48-5-47 (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
542 West Virginia 2010 W. Va. Code § 11-21-24 (in effect for 2010)
543 Mississippi 2010 Miss. Code Ann. § 27-33-19 (in effect for 2010); Miss. Code Ann. § 27-33-67(1) (in effect for 2010); Miss. Code Ann. § 27-33-75 (in effect for 2010); Miss. Code Ann. § 27-33-77 (in effect for 2010)
544 Washington 2010 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (in effect for 2010); Wash. Rev. Code 84.04.140 (In effect for 2010)
Const. of the State of Wash. Article VII §10
545 Washington 2010 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (in effect for 2010); Wash. Rev. Code § 84.04.140 (in effect for 2010)
Const. of the State of Wash. Article VII §10
Property Tax Statistics (2010) State of Washington Department of Revenue [http://dor.wa.gov/docs/reports/2010/Property_Tax_Statistics_2010/Table_18.pdf Accessed 02/01/2012]
546 Louisiana 2010 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2010)
La. Const. Art. VII, §18 (G)
547 Maine 2010 Me. Rev. Stat. Ann. tit. 36, § 6201 ~ § 6220 (in effect for 2010)
Maine Tax Expenditure Report 2012-2013 (2010) Department of Administrative and Financial Services p. 42 and p. 262.
[http://www.maine.gov/revenue/research/homepage.htm Accessed on 2/17/11]
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[http://www.maine.gov/revenue/research/homepage.htm Accessed on 11/1/10]
548 New Mexico 2010 N.M. Stat. § 7-2-18 (in effect for 2010)
549 Nevada 2010 Nev. Rev. Stat. § 427A.450 ~ 427A.600 (in effect for 2010)
Senior Tax Assistance/Rent Rebate Program (2010) Nevada Aging and Disability Services Division [http://www.nvaging.net/tax_rent_assistance.htm Accessed 11/03/2010] View Archived Source
550 Hawaii 2010 Haw. Rev. Stat. § 246A-2 (in effect for 2010); Haw. Rev. Stat. § 246-23 (in effect for 2010); Haw. Rev. Stat. § 246-26 (in effect for 2010)
551 South Dakota 2010 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2010)
South Dakota Department of Revenue, Property Tax Division
[http://www.state.sd.us/drr2/propspectax/property/publications.htm Accessed on 4/13/11]
View Archived Source
552 Wyoming 2010 Wyo. Stat. § 39-13-107 (b) (iii) (in effect for 2010)
2010 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
553 Connecticut 2010 Conn. Gen. Stat.§12-129n (in effect for 2010)
554 South Dakota 2010 S.D. Codified Laws §10-18A-1 ~ §10-18A-16 (in effect for 2010)
2010 Sales and Property Tax Refund Application [http://www.state.sd.us/drr2/propspectax/property/taxrefundapplication.pdf Accessed 1/10/2012]
View Archived Source
Sales and Property Tax Refund for Senior & Disabled Citizens (No date), Department of Revenue [http://www.state.sd.us/drr2/propspectax/property/relief.htm Accessed on 5/9/11]
555 North Dakota 2010 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2010)
2009 Nd. Laws Ch. 528
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
556 Texas 2010 Tex. Tax Code Ann. § 11.13 (in effect for 2010)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
557 Illinois 2010 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2010)
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
558 Nebraska 2010 Neb. Rev. Stat. § 77-3501 ~ § 77-3507 (in effect for 2010); Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2010)
559 Delaware 2010 Del. Code tit. 14, § 1917 (c) (in effect for 2010)
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
560 Georgia 2010 Ga. Code Ann. § 48-5-48.3 (in effect for 2010)
561 Rhode Island 2010 R.I. Gen. Laws § 44-3-16.1 (in effect for 2010); R.I. Gen. Laws § 44-3-20 (in effect for 2010); R.I. Gen. Laws § 44-3-20.1 ~ § 44-3-20.4 (in effect for 2010); R.I. Gen. Laws § 44-3-57 (in effect for 2010); R.I. Gen. Laws § 44-3-58 (in effect for 2010); R.I. Gen. Laws § 44-3-58.1 (in effect for 2010)
562 Tennessee 2010 Tenn. Code Ann. § 67-5-705 (in effect for 2010)

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
563 Wyoming 2010 Wyo. Stat. § 39-11-109 (in effect for 2010)
564 Oregon 2010 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2010); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2010)
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
565 New Hampshire 2010 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2010)
566 Kansas 2010 Kan. Stat. Ann. § 79-4501 ~ 79-4521 (in effect for 2010)
Sess. Law 2009 c. 142 §10
2009 Kansas Homestead Claim (2009), Kansas Department of Revenue [http://www.ksrevenue.org/pdf/k-40h09.pdf Accessed 02/29/2012] View Archived Source
567 Florida 2010 Fla. Stat. §196.031 (in effect for 2010); Fla. Stat. § 196.075 (in effect for 2010); Fla. Stat. §197.252 (in effect for 2010)
Florida Property Tax Valuation and Income Limitation Rates
[http://dor.myflorida.com/dor/property/resources/limitations.html Accessed on 11/10/10]
View Archived Source
Florida General List of Property Tax Exemptions, Homestead Tax Deferral [http://www.myflorida.com/dor/property/exemptions.html Accessed on 04/07/2011] View Archived Source
568 Arizona 2010 Ariz. Const. Art. IX § 18 (7)
Senior Property Valuation Protection Option (2003) Arizona Department of Revenue [http://www.azdor.gov/LinkClick.aspx?fileticket=onvNMlNzs80%3d&tabid=262&mid=864 Accessed 1/26/2012] View Archived Source
569 Massachusetts 2010 Mass. Gen. Laws ch. 59, § 5-18 ~ § 5-18A (in effect for 2010)
L. 2010, c. 188, §39.
Financial Hardship Application for Property Tax Deferral (2009) The Commonwealth of Massachusetts [http://www.mass.gov/?pageID=dorterminal&L=3&L0=Home&L1=Local+Officials&L2=Municipal+Law&sid=Ador&b=terminalcontent&f=dls_mflb_formbroc&csid=Ador Accessed 04/18/2011] View Archived Source
570 West Virginia 2010 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2010)
571 Maine 2010 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2010)
Summary of Major State Funding (2010) Office of Fiscal and Program Review, p. 13
View Archived Source
572 Tennessee 2010 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2010)

Elderly or Disabled Homeowner Property Tax Relief (2010), Tennessee Comptroller of the Treasury [http://web.archive.org/web/20101005153842/http://www.comptroller1.state.tn.us/pa/pdf/ElderlyDisabledBrochure.pdf Accessed 2/15/2012] View Archived Source
573 Michigan 2010 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2010)
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
Frequently Asked Questions (FAQs) About Deferred Special Assessments, Michigan Department of Treasury [http://www.michigan.gov/documents/treasury/DeferredSpecialAssessments_189257_7.pdf Accessed 4/10/2011]
View Archived Source
574 Rhode Island 2010 R.I. Gen. Laws § 44-3-15 (in effect for 2010)
575 Florida 2010 Fla. Stat. § 196.075 (in effect for 2010)
Property Tax Valuation and Income Limitation Rates [http://www.myflorida.com/dor/property/limitations.html Accessed on 04/07/11] View Archived Source
Fla. Const. Art. VII §6 (d)
2010 Florida Property Valuations & Tax Data (2011) Florida Department of Revenue [http://dor.myflorida.com/dor/property/resources/data.html Accessed 04/07/11]
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
Listing of Counties and Cities that have adopted local option. http://dor.myflorida.com/dor/property/taxpayers/pdf/FLsrhx.pdf
576 Washington 2010 Wash. Rev. Code § 84.39.010 (In effect for 2010)
577 Minnesota 2010 Minn. Stat. § 290A .01 ~ 290A.27 (in effect for 2010)
Hodheisel, Rod, "Minnesota's Modeling of Circuit Breaker Expansions," Presentation to Federation of Tax Administrators, September 18, 2007 [http://www.taxadmin.org/Fta/meet/07rev_est/papers/hoheisel.pdf Accessed 12/31/2009]
View Archived Source
Homeowners Property Tax Refund Income Schedule (2010), Department of Revenue [http://taxes.state.mn.us/prop_refund/pages/prior_years_2009_forms.aspx Accessed on 4/7/11] View Archived Source
578 Connecticut 2010 Conn. Gen. Stat. §12-170v~170w (in effect 2010)
http://www.cga.ct.gov/2006/ACT/PA/2006PA-00176-R00HB-05093-PA.htm[accessed 2 march 2012]
View Archived Source
579 New York 2010 N.Y. R.P.T Law § 425 (in effect for 2010); N.Y. R.P.T Law § 1306-b (in effect for 2010)
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
580 Ohio 2010 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2010)
Ohio Department of Taxation Annual Report (2010), p. 102
[http://tax.ohio.gov/divisions/communications/publications/annual_reports/2010_annual_report/2010%20ARentireJK.pdf Accessed on 01/09/2012]
View Archived Source
581 New Mexico 2010 N.M. Stat. § 7-36-21.3 (in effect for 2010)
582 South Carolina 2010 S.C. Code Ann. § 12-37-250 (in effect for 2010); S.C. Code Ann. § 12-37-270 (in effect for 2010)
583 Maryland 2010 Md. Code Ann. Tax-Prop. § 9-245 (in effect for 2011)
584 Connecticut 2010 Conn. Gen. Stat. § 12-129b ~ § 12-129d (in effect for 2010)
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
585 Massachusetts 2010 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2010)
586 Massachusetts 2010 Mass. Gen. Laws ch. 59, § 5k (in effect for 2010)
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
587 Colorado 2010 Colo. Rev. Stat. § 39-3.7-101 ~102 (in effect for 2010)
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.6 View Archived Source
Rebates and Deferrals (2010), Colorado Department of Local Affairs. [http://dola.colorado.gov/dpt/publications/brochures_index.htm Accessed on 4/6/2011] View Archived Source
588 South Dakota 2010 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2010)
2010 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Program Application, South Dakota Department of Revenue [http://www.state.sd.us/drr2/propspectax/property/publications.htm Accessed on 4/13/11] View Archived Source
589 Hawaii 2010 Haw. Rev. Stat. § 246A-2 (in effect for 2010); Haw. Rev. Stat. § 246-26(d) (in effect for 2010)
Number and Amount of Exemption by Type (2010), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 02/02/2012]
590 New Hampshire 2010 N.H. Rev. Stat. § 72:33 (in effect for 2010); N.H. Rev. Stat. § 72:38-a (in effect for 2010)
Elderly and Disabled Tax Deferral Application (2008) New Hampshire Department of Revenue Administration [http://www.nh.gov/revenue/munc_prop/exmptcrdfrms.htm Accessed 04/11/2011] View Archived Source
591 Pennsylvania 2010 53 P.S. § 6926.1303 ~ 53 P.S. § 6926.1304 (in effect for 2010)
2011 Report to the Pennsylvania General Assembly on the PTRR Program (2011) [http://www.portal.state.pa.us/portal/server.pt/community/reports_and_statistics/17303/property_tax_rent_rebate_program_reports/602461 Accessed 02/16/2012] View Archived Source
592 Utah 2010 Utah Code § 59-2-1202(7)(c)(i) (in effect for 2010)
Utah Const. art. XIII, § 3
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, [http://propertytax.utah.gov/reports-and-statistics/annual-statistical-report.html Accessed 01/20/2012] View Archived Source
593 Illinois 2010 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2010)
594 Alabama 2010 Ala. Code § 40-9-19 (b) (in effect for 2010); Ala. Code § 40-9-19 (c) (in effect for 2010)
Alabama Homestead Exemptions [http://www.revenue.alabama.gov/advalorem/exemptions/homestead.pdf Accessed 1/26/12] View Archived Source

Homestead Exemption, Morgan County Revenue Commissioner [http://www.morgancountyrevenue.com/learn-about-property-taxes/homestead-exemption Accessed 4/7/2011] View Archived Source
595 Maryland 2010 Md. Code Ann. Tax-Prop. § 10-201 ~ § 10-201.1 (in effect for 2010); Md. Code Ann. Tax-Prop. § 10-203 ~ § 10-204.5 (in effect for 2010)
596 Utah 2010 Utah Code § 59-2-1107 ~ § 59-2-1109 (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
597 North Carolina 2010 N.C. Gen. Stat. § 105‑277.1B (in effect for 2010)
598 Oklahoma 2010 Okla. Stat. tit 68 §2888 (in effect for 2010); Okla. Stat. tit 68 §2893 (in effect for 2010); Okla. Stat. §68-2890.1(B) (in effect for 2010).
Okla. Const. art. X, § 8C (in effect for 2010)
Statewide Maximum Qualification Income
Amounts for Property Valuation Limitation 2010 (2009), Oklahoma Tax Commission.
[http://www.tax.ok.gov/adv4.html Accessed 05/22/12]
View Archived Source
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
599 West Virginia 2010 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2010)
W. Va. Const. Art. X §1-b
600 Maryland 2010 Md. Code Ann. Tax-Prop. § 9-219 (in effect for 2010)
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