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
Georgia 2010 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 601 GA103_RR10
New Jersey 2010 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling, Other Criteria 602 NJ104_RR10
Oklahoma 2010 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 603 OK105_RR10
Connecticut 2010 Exemption and Additional Exemption for Disabled Veterans Exemption Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 604 CT105_RR10
Washington 2010 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 605 WA104_RR10
Colorado 2010 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 606 CO104_RR10
Pennsylvania 2010 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 607 PA102_RR10
South Dakota 2010 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 608 SD104_RR10
New Hampshire 2010 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 609 NH108_RR10
Minnesota 2010 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Other Criteria 610 MN104_RR10
Illinois 2010 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 611 IL106_RR10
Alabama 2010 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 612 AL103_RR10
Maryland 2010 Local Property Tax Deferral Options Deferral Age, Other Criteria 613 MD102_R10
Utah 2010 Local Option County Low-Income Deferral or Abatement Credit, Deferral Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 614 UT102_RR10
Hawaii 2010 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 615 HI102_RR10
North Carolina 2010 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 616 NC103_RR10
Connecticut 2011 Exemption and Additional Exemption for Disabled Veterans Exemption Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 617 CT105_RR11
Utah 2011 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 618 UT102_RR11
Utah 2011 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 619 UT105_RR11
Georgia 2011 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 620 GA103_RR11
Georgia 2011 Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling 621 GA106_RR11
South Dakota 2011 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 622 SD101_RR11
New Jersey 2011 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling 623 NJ103_RR11
Minnesota 2011 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Other Criteria 624 MN104_RR11
Arizona 2011 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 625 AZ103_RR11
Montana 2011 Elderly Homeowner/Renter Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter 626 MT104_RR11
Delaware 2011 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 627 DE101_RR11
Virginia 2011 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 628 VA101_RR11
Maine 2011 Maine Residents Property Tax and Rent Refund Program: Senior Refund Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 629 ME102_RR11
Hawaii 2011 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 630 HI102_RR11
Michigan 2011 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 631 MI105_RR11
District of Columbia 2011 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 632 DC106_RR11
West Virginia 2011 Senior Citizen Property Tax Payment Deferral Deferral Age, Homeowner 633 WV106_RR11
Colorado 2011 Senior Property Tax Exemption Exemption Age, Homeowner, Surviving Spouse, Other Criteria 634 CO103_RR11
New Jersey 2011 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 635 NJ107_RR11
Mississippi 2011 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 636 MS103_RR11
South Dakota 2011 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 637 SD103_RR11
Louisiana 2011 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 638 LA103_RR11
Idaho 2011 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 639 ID103_RR11
Oklahoma 2011 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 640 OK101_RR11
Alaska 2011 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 641 AK103_RR11
West Virginia 2011 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 642 WV102_RR11
Massachusetts 2011 Real Estate Tax Credit for Persons Age 65 and Older (Circuit Breaker Credit) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 643 MA108_RR11
Kansas 2011 Homestead Property Tax Refund Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 644 KS102_RR11
West Virginia 2011 Tax Relief for Elderly Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 645 WV103_RR11
Wisconsin 2011 Homestead Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 646 WI101_RR11
Connecticut 2011 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 647 CT108_RR11
Tennessee 2011 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 648 TN103_RR11
Arkansas 2011 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 649 AR103_RR11
Illinois 2011 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 650 IL105_RR11
New York 2011 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 651 NY112_RR11
Washington 2011 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 652 WA104_RR11
Oklahoma 2011 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 653 OK105_RR11
Florida 2011 Homestead Tax Deferral Deferral Age, Homeowner, Principal Residence 654 FL105_RR11
Tennessee 2011 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 655 TN101_RR11
Georgia 2011 Homestead Exemption for Disabled Veterans Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 656 GA104_RR11
Massachusetts 2011 Tax Deferral and Recovery for Members of the Armed Forces Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Other Criteria 657 MA102_RR11
Maryland 2011 Renters' Tax Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 658 MD103_RR11
South Dakota 2011 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 659 SD105_RR11
New Jersey 2011 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 660 NJ104_RR11
California 2011 Local Option County Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 661 CA102_RR11
Rhode Island 2011 Local Assessment Freezes Assessment Freeze Age, Disability, Income Ceiling, Surviving Spouse, Other Criteria 662 RI103_RR11
Georgia 2011 School Property Tax Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 663 GA108_RR11
Kentucky 2011 Elderly Homestead Exemption Assessment Freeze Age, Disability, Principal Residence 664 KY101_RR11
Florida 2011 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 665 FL108_RR11
Massachusetts 2011 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 666 MA104_RR11
Rhode Island 2011 Local Property Credits Credit Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 667 RI104_RR11
Illinois 2011 Senior Citizens Homestead Exemption Exemption Age, Homeowner 668 IL108_RR11
Washington 2011 Property Tax Exemption and Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 669 WA102_RR11
Maine 2011 Deferred Collection of Homestead Property Taxes Deferral Age, Homeowner, Income Ceiling 670 ME108_RR11
Missouri 2011 Homestead Preservation Credit Credit Age, Disability, Homeowner, Income Ceiling 671 MO102_RR11
Michigan 2011 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Renter, Surviving Spouse 672 MI106_RR11
District of Columbia 2011 Elderly, Blind, or Disabled Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 673 DC109_RR11
Iowa 2011 Elderly and Disabled Homeowner and Renters Property Tax Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 674 IA101_RR11
Massachusetts 2011 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 675 MA105_RR11
Colorado 2011 Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 676 CO104_RR11
Rhode Island 2011 Local Exemptions Exemption Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Veteran, Other Criteria 677 RI106_RR11
Pennsylvania 2011 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 678 PA102_RR11
South Dakota 2011 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 679 SD104_RR11
North Carolina 2011 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 680 NC101_RR11
Maine 2011 Veteran Exemption Exemption Age, Disability, Veteran, Surviving Spouse 681 ME103_RR11
New Hampshire 2011 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 682 NH108_RR11
Texas 2011 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 683 TX101_RR11
New Mexico 2011 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 684 NM105_RR11
Wyoming 2011 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 685 WY101_RR11
Texas 2011 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 686 TX103_RR11
New Mexico 2011 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 687 NM101_RR11
Wyoming 2011 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 688 WY104_RR11
Kansas 2011 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 689 KS103_RR11
Georgia 2011 Homestead Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 690 GA101_RR11
Wisconsin 2011 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Other Criteria 691 WI102_RR11
Connecticut 2011 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 692 CT101_RR11
Oregon 2011 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 693 OR101_RR11
Tennessee 2011 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling 694 TN104_RR11
Hawaii 2011 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 695 HI107_RR11
California 2011 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 696 CA101_RR11
Maryland 2011 Local Property Tax Deferral Options Deferral Age, Other Criteria 697 MD102_R11
Massachusetts 2011 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 698 MA101_RR11
Illinois 2011 Circuit Breaker Tax Grant for Senior Citizens and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 699 IL104_RR11
Alabama 2011 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 700 AL402_RR11

Pages

# State Year Source
601 Connecticut 2010 Conn. Gen. Stat. § 12-81(20) (in effect for 2010); Conn. Gen. Stat. § 12-81g (in effect for 2010); Conn. Gen. Stat. § 12-90 (in effect for 2010)
602 Massachusetts 2010 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2010)
Taxpayer's Guide to Real Estate Tax Exemptions in Massachusetts: Seniors, Surviving Spouses, Children (2010), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/survivchildeld.PDF Accessed on 04/17/2011] View Archived Source

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
603 Montana 2010 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2010)
Montana Elderly Homeowner/Renter Credit Application (2010), Montana Department of Revenue [http://svc.mt.gov/dor/taxform/formlist.aspx?CategoryId=1 Accessed on 02/13/2012] View Archived Source
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]
604 Alabama 2010 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2010)
605 New Jersey 2010 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2010)
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
606 Missouri 2010 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2010)
Property Tax Credit Claim FAQ (no date) Missouri Department of Revenue [http://dor.mo.gov/faq/personal/ptc.php#q1 Accessed 1/31/2013]
View Archived Source
607 Washington 2010 Wash. Rev. Code § 84.38.010 ~ 84.38.160
(in effect for 2010)
608 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
609 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
610 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
611 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
612 Illinois 2010 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2010)
613 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
614 Minnesota 2010 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2010)

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
615 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)
616 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
617 Connecticut 2011 Conn. Gen. Stat. § 12-81(20) (in effect for 2011); Conn. Gen. Stat. § 12-81g (in effect for 2011); Conn. Gen. Stat. § 12-90 (in effect for 2011)
618 Idaho 2011 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2011)
Circuit Breaker Statistics (2011) Idaho State Tax Commission
[tax.idaho.gov/pubs/EPB00089_12-31-2011.pdf Accessed 10/8/2012]

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
619 New Jersey 2011 N.J. Rev. Stat. § 54:4-8.41 (in effect for 2011)
N.J. Const., Art. VIII, Sec. 1, Para. 4 (in effect for 2011)
620 Georgia 2011 Ga. Code Ann. § 48-5-70 ~ § 48-5-84 (in effect for 2011)
Property Tax Deferrals (no date), Georgia Department of Revenue [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/deferrals.aspx Accessed 5/6/2011] View Archived Source
621 Montana 2011 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2011)
Montana Elderly Homeowner/Renter Credit Application (2011), Montana Department of Revenue [http://svc.mt.gov/dor/taxform/formlist.aspx?CategoryId=1 Accessed on 02/13/2012] View Archived Source
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]
622 Virginia 2011 Va. Code Ann. § 58.1-3210
(In effect for 2011)
L. 2011 cc. 438, 496, §4.
Constitution of Virginia Article X, §6 (7)(b)
623 Utah 2011 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2011)
Utah Const. Art. XIII, § 3 (in effect for 2011)
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 (2011) Utah State Tax Commission Publication 36 [http://tax.utah.gov/forms/ Accessed 4/15/2011] View Archived Source
624 Maine 2011 Me. Rev. Stat. Ann. tit. 36, § 6201 ~ § 6220 (in effect for 2011)
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]
View Archived Source
625 Minnesota 2011 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2011)

Property Tax Deferral for Senior Citizens Form (2011) Minnesota Department of Revenue [http://taxes.state.mn.us/property/pages/forms.aspx Accessed 04/10/2011] View Archived Source
Senior Citizens Property Tax Deferral (2011), Department of Revenue [http://taxes.state.mn.us/property/pages/publications_fact_sheets_property_fact_sheet.aspx Accessed on 02/16/2012] View Archived Source
626 Hawaii 2011 Haw. Rev. Stat. § 246A-2 (in effect for 2011); Haw. Rev. Stat. § 246-26(d) (in effect for 2011)
Number and Amount of Exemption by Type (2011), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 02/02/2012]
627 Arizona 2011 Ariz. Rev. Stat. § 43-1072 (in effect for 2011)
Property Tax Refund (Credit) Claim Form 140PTC (2010) Arizona Department of Revenue [http://www.azdor.gov/LinkClick.aspx?fileticket=lGiSJr6VIUQ%3D&tabid=257&mid=878 Accessed 4/7/2011]
View Archived Source
628 South Dakota 2011 S.D. Codified Laws §10-18A-1 ~ §10-18A-16 (in effect for 2011)
2011 Sales and Property Tax Refund Application
[http://www.state.sd.us/drr2/propspectax/property/taxrefundapplication.pdf Accessed 10/8/2012]

2010 Sales and Property Tax Refund Application [http://www.state.sd.us/drr2/propspectax/property/taxrefundapplication.pdf Accessed 1/10/2012]
View Archived Source
Property and Sales Tax Relief Programs (No date), Department of Revenue [http://www.state.sd.us/drr2/propspectax/property/relief.htm Accessed on 5/9/11] View Archived Source
629 West Virginia 2011 W. Va. Code § 11-6I-1 ~ § 11-6I-11 (in effect for 2010)
630 South Dakota 2011 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2011)
Homestead Exemption Program (2011), South Dakota Department of Revenue
[http://www.state.sd.us/drr2/propspectax/property/publications.htm Accessed on 5/9/11]
View Archived Source
631 Alaska 2011 Alaska Stat. § 29.45.030(in effect for 2011)
Alaska Taxable 2011 (2012) p. 65 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/11Taxable.pdf Accessed 02/01/2012]
View Archived Source
632 Massachusetts 2011 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2011)
633 Mississippi 2011 Miss. Code Ann. § 27-33-19 (in effect for 2011); Miss. Code Ann. § 27-33-67(1) (in effect for 2011); Miss. Code Ann. § 27-33-75 (in effect for 2011); Miss. Code Ann. § 27-33-77 (in effect for 2011)
634 Michigan 2011 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2011)
Michigan Tax Payer's Guide (2012), Michigan Legislature, pp. 3-4. [http://www.legislature.mi.gov/documents/Publications/TaxPayersGuide2012.pdfAccessed 02/09/2012] 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
635 District of Columbia 2011 DC ST § 47-863 (in effect for 2011)

District of Columbia Office of Tax and Revenue, Senior Citizen or Disabled Property Owner Tax Relief (No Date) [http://otr.cfo.dc.gov/otr/cwp/view,a,1330,q,594261.asp Accessed 11/18/2011] View Archived Source
636 New Jersey 2011 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2011)
2011 Homestead Benefit Amount for Homeowners Age 65 or Older and/or Disabled (August 2015) New Jersey Department of the Treasury, Division of Taxation [http://www.state.nj.us/treasury/taxation/homestead/2011hrhomeowneramounts.shtml Accessed on 09/01/2016] View Archived Source
637 Oklahoma 2011 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2011)
Taxpayer's Rights, Remedies and Responsibilities (2011), Oklahoma Tax Commission, p. 4-5. [http://www.tax.ok.gov/advform/TES-14.pdf Accessed 04/28/2011] View Archived Source
638 Colorado 2011 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2011)
2010 Colorado Session Law, Chapter 311 (SB10-190)
Colo. Const. Art. X, Section 3.5
2011 Annual Report, Colorado Department of Local Affairs, Property Tax Division
http://dola.colorado.gov/dpt/publications/docs/2011_Annual_Report/entire_manual_web.pdf
(Accessed 10/4/2012)


2010 Annual Report, Colorado Department of Local Affairs, Property Tax Division [http://dola.colorado.gov/dpt/publications/docs/2010_annual_report/SECII.pdf Accessed on 11/16/2011]
Colorado Department of Treasury, Senior and Veteran Property-Tax Programs
[http://www.colorado.gov/cs/Satellite/Treasury_v2/CBON/1251590262914 Accessed 12/16/2012] View Archived Source
639 Utah 2011 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2011)
Utah Const. art. XIII, § 3 (in effect for 2011)
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 (2011) Utah State Tax Commission Publication 36 [http://tax.utah.gov/forms/ Accessed 4/15/2011] 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
640 Delaware 2011 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 2011)
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
641 Georgia 2011 Ga. Code Ann. § 48-5-40 (in effect for 2011); Ga. Code Ann. § 48-5-47.1 (in effect for 2011)
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 05/04/2011] View Archived Source
642 West Virginia 2011 W. Va. Code § 11-21-21 (in effect for 2011)
2011 Senior Citizens Tax Credit
[http://www.state.wv.us/taxrev/publications/pressRelease/2011/pressRelease.2011.01.26.pit-02.pdf Accessed 10/8/2012]

Senior Citizens Tax Credit (2010), West Virginia State Tax Department [http://www.state.wv.us/taxrev/tsdPublications/tsd411.pdf Accessed 01/26/2012] View Archived Source
643 Louisiana 2011 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2011)
La. Const. Art. VII, §18 (G)
644 Maryland 2011 Md. Code, Tax-Property § 9-102 (in effect for 2011)
Form RTC-60 (2011), Maryland Department of Assessments and Taxation [http://www.dat.state.md.us/sdatweb/RTC-60.pdf]
View Archived Source

Renter's Tax Credit (2011), Department of Assessment and Taxation [http://www.dat.state.md.us/sdatweb/rtc.html Accessed on 04/16/2010] View Archived Source
645 West Virginia 2011 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2011)
646 Maine 2011 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2011)
Summary of Major State Funding (2011), Office of Fiscal and Program Review, p. 8
[http://www.maine.gov/legis/ofpr/municipal_funding_report/2011report/exhibit_e.pdf Accessed 02/09/2012] View Archived Source
[http://www.maine.gov/revenue/propertytax/sidebar/exemptions.htm Accessed on 10/26/10]
647 Washington 2011 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (in effect for 2011); Wash. Rev. Code § 84.04.140 (in effect for 2011)
Const. of the State of Wash. Article VII §10
Property Tax Statistics (2011) State of Washington Department of Revenue [http://dor.wa.gov/docs/reports/2011/Property_Tax_Statistics_2011/Table_18.pdf Accessed 02/01/2012]
648 Connecticut 2011 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2011)
Connecticut Office of Legislative Research "Property Tax Relief for Homeowners, 2012-R-0104
[http://www.cga.ct.gov/2012/rpt/2012-R-0104.htm Accessed 12/17/2012 View Archived Source

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
649 New Jersey 2011 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2011)
Property Tax Reimbursement Program (2011), New Jersey Division of Taxation [http://www.nj.gov/treasury/taxation/pdf/other_forms/ptr/10_ptr1in.pdf Accessed on 01/04/2012] View Archived Source
650 New Mexico 2011 N.M. Stat. § 7-2-18 (in effect for 2011)
651 Washington 2011 Wash. Rev. Code § 84.38.010 ~ 84.38.160
(in effect for 2011)
652 Georgia 2011 Ga. Code Ann. § 48-5-52 (in effect for 2011)
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 05/04/2011] View Archived Source
653 Florida 2011 Fla. Stat. §196.031 (in effect for 2011); Fla. Stat. § 196.075 (in effect for 2011); Fla. Stat. §197.252 (in effect for 2011)
Fla. 113th Session, L. 2011 c. 11-151 §15
Florida Property Tax Valuation and Income Limitation Rates
[http://dor.myflorida.com/dor/property/resources/limitations.html Accessed on 04/07/11]
View Archived Source
654 Georgia 2011 Ga. Code Ann. § 48-5-48 (in effect for 2011)
Ga. Const. Art. VII §II V¶
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 05/04/2011] View Archived Source
655 Massachusetts 2011 Mass. Gen. Laws ch. 59, § 5-18 ~ § 5-18A (in effect for 2011)
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
656 Illinois 2011 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2011)
L. 2011, P.A. 97-481 §5.
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 10/8/2012] 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
657 Tennessee 2011 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2011)
658 Arkansas 2011 Ark. Code § 26-26-1120 (in effect for 2011); Ark. Code § 26-26-1124 (in effect for 2011)
Arkansas (2011) Property Tax Equalization and Appeal System Synopsis [http://www.arkansas.gov/acd/publications/synopsis_2011.pdf Accessed on 01/18/2012] View Archived Source
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
659 Oklahoma 2011 Okla. Stat. tit 68 §2888; Okla. Stat. tit 68 §2893; Okla. Stat. §68-2890.1(B) (in effect for 2011).
Okla. Const. art. X, § 8C (in effect for 2012)
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
660 Missouri 2011 ; Mo. Rev. Stat. § 137.106 sub§18(2) (in effect for 2011)
Mo. Const. Art. X, § 17
Homestead Preservation Tax Credit (no date) Missouri Department of Revenue [http://dor.mo.gov/personal/homestead/ Accessed 10/8/2012]
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 of Homestead Preservation Credit [http://tcrc.mo.gov/pdf/Homestead-Preservation-Credit.pdf accessed 05/23/2013 View Archived Source
661 Rhode Island 2011 R.I. Gen. Laws § 44-3-15.1 (in effect for 2011); R.I. Gen. Laws § 44-3-16 (in effect for 2011); R.I. Gen. Laws § 44-3-16.2 (in effect for 2011); R.I. Gen. Laws § 44-3-31.1 (in effect for 2011)
662 Iowa 2011 Iowa Code § 25B.7 (in effect for 2011); Iowa Code § 422.4 (in effect for 2011); Iowa Code § 425.17 (in effect for 2011); Iowa Code § 425.19 (in effect for 2011); Iowa Code § 425.23 (in effect for 2011); Iowa Code § 425.24 (in effect for 2011); Iowa Code § 425.29 (in effect for 2011); Iowa Code § 425.40 (in effect for 2011)
Legislative Guide to Local Property Tax (2007), Legislative Services Agency [http://www.legis.state.ia.us/Central/Guides/proptax.pdf Accessed on 10/08/2012]
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
663 Florida 2011 Fla. Stat. § 196.082 (in effect for 2011); Fla. Stat. § 196.091 (in effect for 2011)
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

Disabled Veterans’ Property Tax Discount on Homestead Property, Florida Department of Revenue Bulletin (current version)
[http://dor.myflorida.com/dor/property/veteran/ Accessed 10/8/2012]

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
664 South Dakota 2011 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2011)
2011 Assessment Freeze Application (PT-38), South Dakota Department of Revenue
[http://www.state.sd.us/drr2/propspectax/property/taxrefundapplication.pdf Accessed 10/8/2012]
View Archived Source
665 Massachusetts 2011 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2011); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2011)
Senior, Surviving Spouse or Minor, Veteran, Blind Application for Statutory Exemption (2011) The Commonwealth of Massachusetts [http://www.mass.gov/dor/docs/dls/publ/forms/all-personal-96.pdf Accessed 12/22/2011] View Archived Source

Taxpayer's Guide to Real Estate Tax Exemptions in Massachusetts: Seniors, Surviving Spouses, Children (2011), Department of Revenue [http://www.mass.gov/dor/docs/dls/publ/brochures/survivchildeld.pdf Accessed on 12/22/2011] View Archived Source
666 South Dakota 2011 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2011)
Application for Property Tax Reduction from Municipal Taxes for the Elderly and Disabled (2011) [https://www.state.sd.us/eforms/secure/eforms/E1295V11-ApplicationForPropertyTaxReductionFromMunicipalTaxesForTheElderlyAndDisabled.pdf Accessed 01/10/2012] View Archived Source
2011 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Program Application,[https://www.state.sd.us/eforms/secure/eforms/E1295V12-ApplicationForPropertyTaxReductionFromMunicipalTaxesForTheElderlyAndDisabled.pdf Accessed 10/8/2012]

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
667 Rhode Island 2011 R.I. Gen. Laws § 44-3-15.3 (in effect for 2011); R.I. Gen. Laws § 44-3-15.4 (in effect for 2011); R.I. Gen. Laws § 44-3-56 (in effect for 2011); R.I. Gen. Laws § 44-33.3-1 ~ § 44-33.3-9 (in effect for 2011); R.I. Gen. Laws § 44-33.4-1 ~ § 44-33.4-9 (in effect for 2011); R.I. Gen. Laws § 44-33.5-1 ~ § 44-33.5-9 (in effect for 2011)
668 Illinois 2011 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2011)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 10/8/2012] 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
669 North Carolina 2011 N.C. Gen. Stat. § 105‑277.1 (in effect for 2011)
Low-Income Homestead Exclusion (2011), Tax Relief [http://charmeck.org/mecklenburg/county/AssessorsOffice/Pages/Tax%20Relief.aspx Accessed 01/09/2012] View Archived Source
670 Kentucky 2011 Ky. Rev. Stat. Ann. § 132.751 (in effect for 2011); Ky. Rev. Stat. Ann. § 132.810 (in effect for 2011)
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
Scott County Homestead Exemption Increase (2011), Property Valuation Administrator [http://www.scpva.com/news2.html Accessed on 04/27/2011] View Archived Source
671 Maine 2011 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2011)
Summary of Major State Funding (2011) Office of Fiscal and Program Review, p. 13
[http://www.maine.gov/legis/ofpr/municipal_funding_report/2011report/appendix_a.pdf Accessed 02/09/2012] View Archived Source
672 Kansas 2011 Kan. Stat. Ann. § 79-4501 ~ 79-4521 (in effect for 2011)
2011 Kansas Homestead Claim, Kansas Department of Revenue [http://www.ksrevenue.org/pdf/k-40h11.pdf Accessed on 12/19/2012]
View Archived Source
673 Massachusetts 2011 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2011)
Taxpayer's Guide to Local Property Tax Deferrals: Seniors (2011) Massachusetts Department of Revenue [http://www.mass.gov/dor/docs/dls/publ/brochures/proptaxdef.pdf Accessed 12/22/2011] View Archived Source

Seniors 65 and Older Application for Property Tax Deferral (2009) The Commonwealth of Massachusetts [http://www.mass.gov/dor/docs/dls/publ/forms/97-41a-application.pdf Accessed 12/22/2011] View Archived Source
674 California 2011 Cal. Revenue and Taxation Code § 20800 ~ 20808 (in effect for 2012)
2011 Cal. Stat. 369
Cal. Const. Art. XIII, § 8.5
675 Wisconsin 2011 Wis. Stat. § 71.07 (4); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2011)
L. 2011 Act 32
The Homestead Tax Credit Program: Summary for FY2010 (2010), Wisconsin Department of Revenue [http://www.revenue.wi.gov/ra/10hmsted.pdf Accessed 4/22/2011]
View Archived Source
676 Rhode Island 2011 R.I. Gen. Laws § 44-3-3 (16) (in effect for 2011); R.I. Gen. Laws § 44-3-4 (in effect for 2011); R.I. Gen. Laws § 44-3-4.2 (in effect for 2011); R.I. Gen. Laws § 44-3-5 (in effect for 2011); R.I. Gen. Laws § 44-3-5.1 (in effect for 2011); R.I. Gen. Laws § 44-3-12 (in effect for 2011); R.I. Gen. Laws § 44-3-13.9 (in effect for 2011); R.I. Gen. Laws § 44-3-13.12 (in effect for 2011); R.I. Gen. Laws § 44-3-13.13 (in effect for 2011); R.I. Gen. Laws § 44-3-15.2 (in effect for 2011); R.I. Gen. Laws § 44-3-16 (in effect for 2011); R.I. Gen. Laws § 44-3-22 (in effect for 2011); R.I. Gen. Laws § 44-3-23 (in effect for 2011); R.I. Gen. Laws § 44-3-25 (in effect for 2011); R.I. Gen. Laws § 44-3-25.1 (in effect for 2011); R.I. Gen. Laws § 44-3-27 (in effect for 2011); R.I. Gen. Laws § 44-3-27.1 (in effect for 2011); R.I. Gen. Laws § 44-3-28 (in effect for 2011); R.I. Gen. Laws § 44-3-31 (in effect for 2011); R.I. Gen. Laws § 44-3-32 (in effect for 2011); R.I. Gen. Laws § 44-3-34 (in effect for 2011); R.I. Gen. Laws § 44-3-35 (in effect for 2011); R.I. Gen. Laws § 44-3-36 (in effect for 2011); R.I. Gen. Laws § 44-3-39 (in effect for 2011); R.I. Gen. Laws § 44-3-50 (in effect for 2011); R.I. Gen. Laws § 44-3-51 (in effect for 2011); R.I. Gen. Laws § 44-3-52 (in effect for 2011); R.I. Gen. Laws § 44-5-80 (in effect for 2011)
677 Pennsylvania 2011 53 P.S. § 6926.1303 ~ 53 P.S. § 6926.1304 (in effect for 2011)
2012 Report to the Pennsylvania General Assembly on the PTRR Program (2012)[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]
678 Michigan 2011 Mich. Comp. Laws § 206.520 (in effect for 2011); Mich. Comp. Laws § 206.522 (in effect for 2011)
Michigan Tax Payer's Guide (2012), Michigan Legislature, p. 14. [http://www.legislature.mi.gov/documents/Publications/TaxPayersGuide2012.pdfAccessed 02/09/2012] 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
679 District of Columbia 2011 DC ST § 47-1806.06 (in effect for 2011)
680 New Hampshire 2011 N.H. Rev. Stat. § 72:33 (in effect for 2011); N.H. Rev. Stat. § 72:38-a (in effect for 2011)
Elderly and Disabled Tax Deferral Application (2008) New Hampshire Department of Revenue Administration [http://www.nh.gov/revenue/munc_prop/exmptcrdfrms.htm Accessed 10/8/2012] View Archived Source
681 Texas 2011 Tex. Tax Code Ann. § 11.13 (in effect for 2011)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
682 Colorado 2011 Colo. Rev. Stat. § 39-3.7-102 (in effect for 2011)
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
683 Tennessee 2011 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2011)

Elderly or Disabled Homeowner Property Tax Relief (2011), Tennessee Comptroller of the Treasury [http://www.comptroller1.state.tn.us/pa/pdf/ElderlyDisabledBrochure.pdf Accessed 02/16/2012] View Archived Source
684 New York 2011 N.Y. R.P.T Law § 460 (in effect for 2011)
Exemption Administration Manual Clergy (2009), Office of Real Property Services [http://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec460.htm Accessed on 01/09/2012] View Archived Source
685 Wyoming 2011 Wyo. Stat. § 39-11-109 (in effect for 2011)

Tax Refund for Elderly and Disabled (No date), Wyoming Department of Health [http://health.wyo.gov/main/tred.html Accessed 01/17/2012] View Archived Source
686 Texas 2011 Tex. Tax Code Ann. § 11.22 (in effect for 2011); Tex. Tax Code Ann. § 11.131 (in effect for 2011)
Tex. Constitution Article VIII §2
687 California 2011 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2011)
California Franchise Tax Board (2011) [http://www.ftb.ca.gov/individuals/hra/index.shtml Accessed on12/17/2012]
688 Wyoming 2011 Wyo. Stat. § 39-13-107 (b) (iii) (in effect for 2011)
2011 Property Tax Refund Brochure (no date) Department of Revenue [http://revenue.wyoming.gov/PortalVBVS/uploads/2011%20Property%20Tax%20Refund%20Program%20Brochure%20.pdf Assessed 01/20/2012] View Archived Source
689 Georgia 2011 Ga. Code Ann. § 48-5-47 (in effect for 2011)
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 05/04/2011] View Archived Source
690 Maine 2011 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2011)
691 Connecticut 2011 Conn. Gen. Stat. § 12-81(55) (in effect for 2011); Conn. Gen. Stat. § 12-81i (in effect for 2011); Conn. Gen. Stat. § 12-81l (in effect for 2011); Conn. Gen. Stat. § 12-94a (in effect for 2011)
692 Ohio 2011 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2011)
Ohio Homestead Exemption Application (2009)
[http://tax.ohio.gov/documents/forms/real_property/DTE_105A.pdf Accessed 10/8/2012]
View Archived Source
693 New Mexico 2011 N.M. Stat. § 7-36-21.3 (in effect for 2011)
694 Georgia 2011 Ga. Code Ann. § 48-5-48.3 (in effect for 2011)
695 Maryland 2011 Md. Code Ann. Tax-Prop. § 10-201 ~ § 10-201.1 (in effect for 2011); Md. Code Ann. Tax-Prop. § 10-203 ~ § 10-204.5 (in effect for 2011)
696 Washington 2011 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (in effect for 2011); Wash. Rev. Code 84.04.140 (In effect for 2011)
Const. of the State of Wash. Article VII §10
697 Massachusetts 2011 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2011)
Senior, Surviving Spouse or Minor, Veteran, Blind Application for Statutory Exemption (2011) The Commonwealth of Massachusetts [http://www.mass.gov/dor/docs/dls/publ/forms/all-personal-96.pdf Accessed 12/22/2011] View Archived Source

Taxpayer's Guide to Real Estate Tax Exemptions in Massachusetts: Seniors, Surviving Spouses, Children (2011), Department of Revenue [http://www.mass.gov/dor/docs/dls/publ/brochures/survivchildeld.pdf Accessed on 12/22/2011] View Archived Source
698 Tennessee 2011 Tenn. Code Ann. § 67-5-705 (in effect for 2011)

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
699 Illinois 2011 320 Ill. Comp. Stat. § 25/1 ~25/13 (in effect for 2011)
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 2011)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 10/8/2012] 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 (2011) [http://www.state.il.us/aging/1rx/cbrx/cbrx-main.htm Accessed 03/05/2012] View Archived Source
700 Hawaii 2011 Haw. Rev. Stat. § 246A-2 (in effect for 2011); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2011); County of Honolulu § 8-10.20(a) (in effect for 2011).
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
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