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 ascending Program Name Benefit Type Eligibility Criteria Footnote Sources Record ID
District of Columbia 2022 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1 DC105_RR22
New Hampshire 2022 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 2 NH103_RR22
Massachusetts 2022 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 3 MA105_RR22
West Virginia 2022 Tax Relief for Elderly Homeowners and Renters (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 4 WV103_RR22
Tennessee 2022 Local Option Property Tax Freeze Act Assessment Freeze, Other Age, Homeowner, Income Ceiling, Principal Residence 5 TN104_RR22
Maine 2022 Veteran Exemption Including Surviving Spouses, Minor Children and Parents of Deceased Veterans Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse 6 ME103_RR22
District of Columbia 2022 Regular and Elderly Circuit Breaker (Schedule H) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 7 DC108_RR22
Massachusetts 2022 Credit or Exemption for Surviving Spouses, Minor Children of Deceased Parents, and Persons Over Age 70 with Local Option (Clause 17- 17F) Credit, Exemption Age, Homeowner, Principal Residence, Wealth Limit, Surviving Spouse, Other Criteria 8 MA101_RR22
North Carolina 2022 Homestead Circuit Breaker Tax Deferral for Senior or Disabled Citizens Circuit Breaker, Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 9 NC103_RR22
Louisiana 2022 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Other Criteria 10 LA103_RR22
New Hampshire 2022 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 11 NH108_RR22
Massachusetts 2022 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 12 MA108_RR22
South Dakota 2022 Sales and Property Tax Refund for Senior and Disabled Citizens (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Other Criteria 13 SD101_RR22
Maryland 2022 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Homeowner, Income Ceiling, Principal Residence 14 MD112_RR22
Georgia 2022 Floating, Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 15 GA106_RR22
Mississippi 2022 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 16 MS103_RR22
Alabama 2022 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner, Other Criteria 17 AL103_RR22
Connecticut 2022 Income Tax Credit for Property Taxes Paid (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 18 CT107_RR22
Tennessee 2022 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 19 TN101_RR22
Georgia 2022 School Property Tax Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 20 GA108_RR22
Texas 2022 Senior School Tax Freeze with Local Option for Other Local Taxes Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 21 TX102_RR22
District of Columbia 2022 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 22 DC106_RR22
Illinois 2022 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 23 IL106_RR22
New Mexico 2022 Property Tax Rebate for Elderly with Local Option (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 24 NM105_RR22
Arizona 2022 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 25 AZ103_RR22
Wisconsin 2022 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Other Criteria 26 WI102_RR22
New York 2022 Local Option Property Tax Deferral (PTAID) Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 27 NY123_RR22
New Jersey 2022 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 28 NJ104_RR22
Washington 2022 Property Tax Exemption for Widow or Widowers of Veterans (Circuit Breaker) Circuit Breaker Age, Income Ceiling, Principal Residence, Surviving Spouse 29 WA103_RR22
Iowa 2022 Elderly and Disabled Homeowner and Renters Property Tax Credit (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 30 IA101_RR22
Oklahoma 2022 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 31 OK101_RR22
Colorado 2022 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 32 CO103_RR22
Kansas 2022 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 33 KS103_RR22
Oklahoma 2022 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 34 OK105_RR22
Connecticut 2022 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 35 CT102_RR22
Florida 2022 Homestead Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 36 FL105_RR22
New Jersey 2022 Homestead Benefit Program for Senior Citizens and Disabled Persons (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 37 NJ107_RR22
Massachusetts 2022 Tax Deferral and Recovery for Poverty or Financial Hardship (Clause 18A) Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 38 MA102_RR22
Connecticut 2022 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 39 CT108_RR22
California 2022 Transfer of Property Tax Base to Replacement Property (Preposition 19) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 40 CA106_RR22
Maine 2022 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 41 ME106_RR22
Florida 2022 Local Option Homestead Exemption for Limited-Income Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 42 FL107_RR22
Massachusetts 2022 Credit or Exemption for Persons Aged 70 or Older with Local Option (Clause 41; 41B-D) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 43 MA104_RR22
Utah 2022 Local Option Property Tax Deferral for Seniors, Disabled, and Indigent Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse 44 UT108_RR22
Connecticut 2022 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 45 CT111_RR22
Oregon 2022 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 46 OR101_RR22
North Dakota 2022 Homestead Special Assessment Deferral Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 47 ND107_RR22
South Dakota 2022 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 48 SD104_RR22
Maryland 2022 Local Option Property Tax Credit for Long-term Elderly Residents and Veterans Credit Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 49 MD116_RR22
Georgia 2022 Homestead Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 50 GA101_RR22
Missouri 2022 Property Tax Credit Claim (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Veteran, Surviving Spouse, Other Criteria 51 MO103_RR22
Alabama 2022 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 52 AL402_RR22
New Jersey 2022 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 53 NJ103_RR22
Texas 2022 Deferral for Elderly, Disabled Person, or Disabled Veteran Deferral Age, Disability, Homeowner, Principal Residence, Surviving Spouse 54 TX106_RR22
North Dakota 2022 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 55 ND101_RR22
Texas 2022 Disabled Veterans Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 56 TX103_RR22
Illinois 2022 Senior Citizens Homestead Exemption Exemption Age, Homeowner, Principal Residence 57 IL108_RR22
North Carolina 2022 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 58 NC101_RR22
Arizona 2022 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 59 AZ107_RR22
Wyoming 2022 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 60 WY104_RR22
New York 2022 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse, Other Criteria 61 NY112_RR22
Illinois 2022 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 62 IL105_RR22
Washington 2022 Property Tax Exemption for the Elderly, Disabled or Veterans (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 63 WA101_RR22
Rhode Island 2022 Property Tax Relief for Elderly and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 64 RI101_RR22
Kansas 2022 Homestead Property Tax Refund (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Veteran, Surviving Spouse, Other Criteria 65 KS102_RR22
Delaware 2022 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 66 DE101_RR22
Georgia 2022 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 67 GA103_RR22
Connecticut 2022 Exemption for the Disabled with Local Option Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 68 CT101_RR22
Michigan 2022 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 69 MI105_RR22
Wisconsin 2022 Homestead Credit (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 70 WI101_RR22
Idaho 2022 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 71 ID103_RR22
Maryland 2022 State Renters' Tax Credit with Local Option (Circuit Breaker) Circuit Breaker Age, Disability, Income Ceiling, Principal Residence, Renter, Wealth Limit 72 MD103_RR22
Florida 2022 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse 73 FL108_RR22
Michigan 2022 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Surviving Spouse 74 MI106_RR22
Maine 2022 Homestead Property Tax Deferral for Seniors and Persons with Disabilities Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Surviving Spouse 75 ME108_RR22
Connecticut 2022 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 76 CT112_RR22
South Dakota 2022 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 77 SD103_RR22
South Dakota 2022 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse 78 SD105_RR22
Hawaii 2022 Basic and Elderly Home Exemption Exemption Age, Homeowner, Principal Residence, Renter, Other Criteria 79 HI101_RR22
Nebraska 2022 Homestead Exemption for Senior Citizens (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 80 NE101_RR22
Alaska 2022 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 81 AK103_RR22
Virginia 2022 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner 82 VA101_RR22
New York 2022 Real Property Tax Credit for Homeowners and Renters (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 83 NY101_RR22
Pennsylvania 2022 Rebate and Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 84 PA102_RR22
Utah 2022 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 85 UT105_RR22
Indiana 2022 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 86 IN104_RR22
Ohio 2022 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 87 OH101_RR22
Colorado 2022 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 88 CO104_RR22
Arizona 2022 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 89 AZ104_RR22
New York 2022 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 90 NY104_RR22
Maine 2022 Local Option Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 91 ME109_RR22
West Virginia 2022 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Principal Residence, Other Criteria 92 WV101_RR22
Maine 2022 Property Tax Fairness Credit Circuit Breaker (Previously Maine Residents Property Tax and Rent Refund Program: General and Senior Refund Programs) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 93 ME110_RR22
Maryland 2022 Local Option Property Tax Deferral Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 94 MD102_R22
West Virginia 2022 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 95 WV102_RR22
Rhode Island 2022 Local Option Tax Rate and Valuation Freeze with Eligibility Requirements Assessment Freeze Age, Disability, Income Ceiling 96 RI102_RR22
Kentucky 2022 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 97 KY101_RR22
Delaware 2022 Local Option Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 98 DE103_RR22
Idaho 2022 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 99 ID102_RR22
Massachusetts 2022 Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 100 MA112_RR22

Pages

# State Year Source
1 Massachusetts 2022 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2022)
Massachusetts Division of Local Services, Taxpayers Guide to Local Property Tax Deferrals for Seniors (2016)
[https://www.mass.gov/doc/qualifying-persons/download Accessed 02/16/2023]
View Archived Source

Massachusetts Department of Revenue, Informational Guideline Release 08-208: Senior Property Tax Deferrals (Sept. 2008)
[https://archives.lib.state.ma.us/server/api/core/bitstreams/fd3c0d84-88dc-4bbb-828a-620a014fc660/content Accessed 12/29/2023]
View Archived Source

Massachusetts Department of Revenue, State Tax Form 97: Seniors 65 and Older Application for Property Tax Deferral (2016)
[https://www.mass.gov/doc/form-97-application-for-clause-41a-senior-property-tax-deferral/download Accessed 02/16/2023]
View Archived Source
Massachusetts Division of Local Services Guidelines, Opinions And Advisories
[https://www.mass.gov/collections/guidelines-opinions-advisories-faqs Accessed 02/16/2023]
View Archived Source

Massachusetts Department of Revenue, Property Tax Forms and Guides
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 02/16/2023]
View Archived Source
2 New York 2022 New York City Administrative Code § 11-322.1
New York City, Department of Finance, Fact Sheet Property Tax and Interest Deferral
[https://www.nyc.gov/assets/finance/downloads/pdf/ptaid/ptaid-infosheet.pdf Accessed 03/09/2023]
View Archived Source

New York City, Department of Finance, Renewal and Change Form
[https://www.nyc.gov/assets/finance/downloads/pdf/ptaid/ptaid-renewal-change-form.pdf Accessed 03/09/2023]
View Archived Source

New York City, Department of Finance, Property Tax Payment Agreement Application
[https://www.nyc.gov/assets/finance/downloads/pdf/lien_sale/agreement_and_checklist.pdf Accessed 03/09/2023]
View Archived Source

New York City, Department of Finance, The New York City Property Tax and Interest Deferral Program Brochure
[https://www.nyc.gov/site/finance/taxes/pt-aid.page Accessed 03/09/23]
View Archived Source

New York City, Department of Finance, Property Tax and Interest Deferral (PTAID) Program, Frequently Asked Questions
[https://www.nyc.gov/assets/finance/downloads/pdf/ptaid/ptaid-faq.pdf Accessed 03/09/2023]
View Archived Source
New York City, Department of Finance, Property Tax and Interest Deferral (PTAID) Program
[https://www.nyc.gov/site/finance/taxes/pt-aid.page Accessed 03/09/2023]
View Archived Source
3 Washington 2022 Wash. Rev. Code § 84.39.010 (in effect for 2022)
Washington, Department of Revenue, Property Tax Assistance Program for Widows or Widowers of Veterans (April 2022)
[https://dor.wa.gov/sites/default/files/2022-02/PTAssistance_WidowsWidowers.pdf Accessed 09/15/2023]
View Archived Source

Washington, Department of Revenue, Property Tax Assistance Claim Form for Widows or Widowers of Veterans, (November 2021)
[https://dor.wa.gov/sites/default/files/2022-02/63-0023.pdf Accessed 09/15/2023]
View Archived Source
4 Maine 2022 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2022)
Maine Department of Administrative and Financial Services, Revenue Services, Veterans Property Tax Exemption Application (October 2022)
[https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/veteranapp.pdf Accessed 11/17/2023]
View Archived Source

Maine Department of Administrative and Financial Services, Revenue Services, Veteran Exemption Qualifications Flowchart
[https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/vetflowchart.pdf Accessed 11/17/2023]
View Archived Source

Maine Department of Administrative and Financial Services, Revenue Services, Property Tax Exemptions Overview
[https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/property-tax-relief-programs/property-tax-exemptions Accessed 11/09/2022]
View Archived Source
5 District of Columbia 2022 D.C. Code § 47-1806.06 (in effect for 2022)

District of Columbia Office of Tax and Revenue, Homeowner and Renter Property Tax Credit Form, Schedule H (2021 tax year for filing in 2022)
[https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2021_SCHEDULE%20H.pdf Accessed 12/01/2023]
View Archived Source
6 Oklahoma 2022 68 O.S. § 2904 ~ 2911 (in effect for 2022)
Oklahoma, Tax Commission, 2021 Claim for Credit or Refund for Property Tax, Form 538-H (for applications in 2022)
[https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/past-year/2021/538-H-2021.pdf Accessed 02/24/2022]
View Archived Source

Oklahoma, Tax Commission, Ad Valorem Division, Oklahoma Property Taxes 2021 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES-14 (February 2021)
[https://static1.squarespace.com/static/6036b93771a99b354a5ee6e3/t/607db283400b1d6afe02301c/1618850435968/TES-14+2021.pdf Accessed 10/04/2023]
View Archived Source

Oklahoma, Oklahoma County Assessor, Tax Credit / Refund Program
[https://www.oklahomacounty.org/elected-offices/assessor#Additional%20Homestead%20Exemption Accessed 10/05/2023]
View Archived Source
7 North Carolina 2022 N.C. Gen. Stat. § 105‑277.1B (in effect for 2022)
North Carolina Department of Revenue, Application for Property Tax Relief (2022)
[https://www.ncdor.gov/media/13466/open Accessed 02/23/2023]
View Archived Source
Buncombe County Tax Department, Circuit Breaker Program
[https://www.buncombecounty.org/governing/depts/tax/circuit-breaker.aspx Accessed 03/07/2023]
View Archived Source

Iredell County Assessor's Office, Property Tax Homestead Circuit Breaker Program
[https://www.iredellcountync.gov/407/Property-Tax-Homestead-Circuit-Breaker-P Accessed 03/07/2023]
View Archived Source
8 New Hampshire 2022 N.H. Rev. Stat. § 72:33;
N.H. Rev. Stat. § 72:38-a (in effect for 2022)
Elderly and Disabled Tax Deferral Application Form PA-30 (2019)
[https://www.revenue.nh.gov/forms/documents/pa-30-ext-print.pdf Accessed 02/16/2023]
View Archived Source

New Hampshire Department of Revenue Administration, Forms and Instructions - Exemption & Tax
[https://www.revenue.nh.gov/forms/exempt-credit.htm Accessed 02/16/2023]
View Archived Source
9 New Hampshire 2022 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2022)
New Hampshire, Department of Revenue Administration, Permanent Application For Property Tax Credits/Exemptions, Form PA-29
[https://www.revenue.nh.gov/forms/2022/documents/pa-29-2022-print.pdf Accessed 10/30/2023]
View Archived Source
10 West Virginia 2022 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2022)
11 Maryland 2022 Md. Code, Tax-Property § 9-245 (in effect for 2022)
12 Tennessee 2022 Tenn. Code Ann. § 67-5-702;
Tenn. Code Ann. § 67-5-705 (in effect for 2022)
Tenn. Comp. R. & Regs. 0520-4-1-.03;
Tenn. Comp. R. & Regs. 0600-9-.01 ~ 0600-9-.12
Tenn. Const. Art. II, § 28
Tennessee, Comptroller of the Treasury, Tennessee Tax Freeze Jurisdictions (February 2023)
[https://web.archive.org/web/20230208193609/https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-freeze/TaxFreezeJurisdictions.pdf Accessed 09/28/2023]
View Archived Source

Tennessee, Comptroller of the Treasury, Property Tax Freeze Income Limits by County, Tax Year 2022
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-freeze/TaxFreezeIncomeLimits2022List.pdf Accessed 03/29/2022]
View Archived Source
Tennessee, Comptroller of the Treasury, Property Tax Freeze (July 2022)
[https://web.archive.org/web/20220705005338/https://comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs/property-tax-freeze.html Accessed 09/28/2023]
View Archived Source
13 Georgia 2022 Ga. Code Ann. § 48-5-40;
Ga. Code Ann. § 48-5-47.1 (in effect for 2022)
Georgia Department of Revenue, Application for Homestead Exemption (General)
[https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Form/LGS-Homestead_Application_for_Homestead_Exemption.pdf Accessed 11/29/2023]
View Archived Source

Georgia Department of Human Services, Division of Aging, Senior Homeowner's Resource Guide, Page 25-28 (2008)
[http://dhs.georgia.gov/sites/aging.georgia.gov/files/imported/DHR-DAS/DHR-DAS_Newsletter/GA%20Senior%20Homeowners%20Guide.pdf Accessed 11/29/2023]
View Archived Source
Georgia Department of Revenue, Property Tax Homestead Exemptions
[https://dor.georgia.gov/property-tax-exemptions Accessed 11/29/2023]
View Archived Source
14 Alabama 2022 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2022)
Alabama Department of Revenue, Homestead Exemptions
[https://revenue.alabama.gov/property-tax/homestead-exemptions/ Accessed 12/08/2023]
View Archived Source
15 Massachusetts 2022 Mass. Gen. Laws Ch. 59, § 5-17 ~ § 5-17F (in effect for 2022)
Massachusetts Department of Revenue, Division of Local Services, Taxpayers Guide to Local Property Tax Exemptions for Seniors, Surviving Spouses, and Minor Children of Deceased Parents (2016)
[https://www.mass.gov/doc/qualifying-surviving-spouses-minor-children-and-elderly-persons/download Accessed 11/14/2023]
View Archived Source

Massachusetts Department of Revenue, Senior - Surviving Spouse or Minor Application for Statutory Exemption, State Tax Form 96-6 (July 2017)
[https://www.mass.gov/doc/form-96-6-application-for-personal-property-tax-exemptions-for-seniors-surviving-spouses-or/download Accessed 11/14/2023]
View Archived Source
Massachusetts Department of Revenue, Property Tax Forms and Guides
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 11/14/2023]
View Archived Source
16 Tennessee 2022 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2022)

Tennessee, Comptroller of the Treasury, Property Tax Relief Program Brochure (2022)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-relief/TaxReliefBrochure.pdf Accessed 02/17/2023]
View Archived Source

Metropolitan Government of Nashville and Davidson County, Tax Deferral for Elderly and Disabled Homeowners
[https://www.nashville.gov/sites/default/files/2022-10/Tax-Relief-Flyer.pdf?ct=1666292099 Accessed 02/17/2023]
View Archived Source
Tennessee Comptroller of the Treasury, Property Tax Relief
[https://comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs/tax-relief.html Accessed 02/17/2023]
View Archived Source
17 Georgia 2022 Ga. Code Ann. § 48-5-52 (in effect for 2020)
Ga. Const. Art. VII, § II
Georgia Department of Revenue, Local Government Services Division, Digest Submission (2023)
[https://dor.georgia.gov/document/publication/2019digestsubmissionmanualpdf/download Accessed 01/03/2024]
View Archived Source

Georgia Department of Revenue, Application for Homestead Exemption (General)
[https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Form/LGS-Homestead_Application_for_Homestead_Exemption.pdf Accessed 09/12/2022] View Archived Source

Georgia Department of Human Services, Senior Homeowner's Resource Guide, Pages 25-28 (2013)
[https://dhs.georgia.gov/sites/dhs.georgia.gov/files/Sr%20Homeowners%20Resource%20Guide%202013-R.pdf Accessed 01/03/2024]
View Archived Source
Georgia Department of Revenue, Property Tax Homestead Exemptions
[https://dor.georgia.gov/property-tax-exemptions Accessed 01/03/2024]
View Archived Source
18 Louisiana 2022 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2022)
La. Const. Art. VII, §18 (G)
Louisiana House of Representatives - House Fiscal Division, Louisiana Property Tax Basics (2017)
[http://house.louisiana.gov/housefiscal/DOCS_TAXREV/2014_Louisiana%20Property%20Tax%20Basics.pdf Accessed 12/29/2023]
View Archived Source
Louisiana, Bossier Parish, Assessor, Louisiana Special Assessment Level
[https://bossierparishassessor.org/la-special-assessment-level/ Accessed 11/17/2023]
View Archived Source
19 District of Columbia 2022 D.C. Code § 47-863 (in effect for 2022)

District of Columbia Office of Tax and Revenue, Senior Citizen and Disabled Property Owner Tax Relief
[https://otr.cfo.dc.gov/page/other-credits-and-deductions Accessed 01/04/2024]
View Archived Source
20 Massachusetts 2022 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2022)

Massachusetts Department of Revenue, Circuit Breaker Credit Form, 2021 Schedule CB (for 2022 filing)
[https://www.mass.gov/doc/2021-schedule-cb-circuit-breaker-credit/download Accessed 11/14/2023]
View Archived Source
21 South Dakota 2022 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2022)
2022 S.D. Sess. Laws ch. 31 (HB1014)
South Dakota, Department of Revenue, Sales or Property Tax Refund for Seniors and Disabled Application (2021, for application in 2022)
[https://web.archive.org/web/20220527142959/https://dor.sd.gov/media/1ykdtbxi/2021-sales-property-tax-refund-elderly-disabled.pdf Accessed 11/09/2023]
View Archived Source
South Dakota, Department of Revenue, Relief Programs
[https://dor.sd.gov/individuals/taxes/property-tax/relief-programs/ Accessed 11/09/2023]
View Archived Source
22 Illinois 2022 Illinois Compiled Statutes, 65 ILCS § 75/0.01 ~ § 75/1 (in effect for 2022)
23 Arizona 2022 Ariz. Rev. Stat. § 43-1072 (in effect for 2022)
Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit tax year 2020 for filing in 2021
[https://azdor.gov/forms/individual/property-tax-refund-credit-booklet Accessed 08/31/2022]
View Archived Source
24 Mississippi 2022 Miss. Code Ann. § 27-33-19 ;
Miss. Code Ann. § 27-33-67(1);
Miss. Code Ann. § 27-33-75;
Miss. Code Ann. § 27-33-77 (in effect for 2022)
Mississippi Tax Commission, Property FAQs
[https://www.dor.ms.gov/sites/default/files/Property/PropertyFAQ.pdf Accessed 11/01/2023]
View Archived Source
Mississippi Department of Revenue, Property Tax in Mississippi
[https://www.dor.ms.gov/property/property-tax-mississippi Accessed 11/09/2023]
View Archived Source
25 Wisconsin 2022 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2022)
Wis. Const. Art. VIII, § 1
Wisconsin Legislative Fiscal Bureau, Property Tax Deferral Loan Program Information Paper #25 (2021)
[https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2021/0025_property_tax_deferral_loan_program_informational_paper_25.pdf Accessed 02/17/2023]
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Wisconsin Housing and Economic Development Authority, Property Tax Deferral Loan Program (2022)
[https://www.douglascountywi.org/DocumentCenter/View/981/Wheda-Property-Tax-Deferral-Loan-Program?bidId= Accessed 03/06/2023]
View Archived Source
26 New Jersey 2022 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2022)
New Jersey Department of the Treasury, Senior Freeze (Property Tax Reimbursement) Application and Information Packet, Form PTR-1 (2021 for filing in 2022)
[https://www.state.nj.us/treasury/taxation/pdf/ptr/ptr21-cp.pdf Accessed 12/23/2023]
View Archived Source

New Jersey Department of the Treasury, Senior Freeze (Property Tax Reimbursement) Income Limits History (Dec. 2022)
[https://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed 02/14/2023]
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New Jersey Department of the Treasury, 2021 Senior Freeze Property Tax Reimbursement Income Report
[https://www.state.nj.us/treasury/taxation/pdf/ptr/21-ptri.pdf Accessed 12/23/2023]
View Archived Source
27 Connecticut 2022 Conn. Gen. Stat. § 12-704c (in effect for 2022)
Connecticut Department of Revenue, Individual Income Tax Return, Form CT-1040 (Tax year 2021 for benefits in 2022)
[https://portal.ct.gov/-/media/DRS/Forms/2021/Income/CT-1040_1221.pdf Accessed 12/11/2023]
View Archived Source

Connecticut Department of Revenue, Form CT-1040 Instructions, pp. 30-31 (Tax year 2021 for benefits in 2022)
[https://portal.ct.gov/-/media/DRS/Forms/2021/Income/CT-1040-Online-Booklet_1221.pdf Accessed 12/11/2023]
View Archived Source
28 Texas 2022 Tex. Tax Code §11.26,
Tex. Tax Code §11.261 (in effect for 2022)
Tex. Cons. §1-b(h)
Texas, Comptroller of Public Accounts, Texas Property Tax Exemptions, Publication 96-1740 (May 2022)
[https://comptroller.texas.gov/taxes/property-tax/docs/96-1740.pdf Accessed 09/28/2023]
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Texas, Comptroller of Public Accounts, Age 65 or Older or Disabled Exemptions Frequently Asked Questions
[https://comptroller.texas.gov/taxes/property-tax/exemptions/age65older-disabled-faq.php#:~:text=Age%2065%20or%20older%20and,%2425%2C000%20exemption%20for%20all%20homeowners Accessed 09/27/2023]
View Archived Source
29 Iowa 2022 Iowa Code § 25B.7;
Iowa Code § 422.4;
Iowa Code § 425.16 ~ § 425.40 (in effect for 2022)
2021 Iowa Acts ch. 177 § 125 (SF619)
Iowa Department of Revenue, 2022 Property Tax Credit Claim, Form 54-001a
[https://web.archive.org/web/20220124113950/https://tax.iowa.gov/sites/default/files/2022-01/IowaPropertyTaxCreditClaim(54001).pdf Accessed 11/22/2023]
View Archived Source
Iowa Department of Revenue, Property Tax Credits and Exemptions
[https://tax.iowa.gov/property-tax-credits-and-exemptions#Disabled Accessed 11/22/2023]
View Archived Source
30 Colorado 2022 Colo. Rev. Stat. § 39-3-201~ § 39-3-209 (in effect for 2022)
Colo. Const. Art. X, Section 3.5




Colorado Department of Local Affairs, Division of Property Taxation, Property Tax Exemption for Senior Citizens in Colorado
[https://dpt.colorado.gov/property-tax-exemption-for-senior-citizens-in-colorado Accessed 12/07/2023]
View Archived Source
31 New Mexico 2022 N.M. Stat. § 7-2-18 (in effect for 2022)
New Mexico Taxation and Revenue Department, New Mexico Rebate And Credit Schedule, PIT-RC (2022)
[https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/acd9b8a4-89c1-439c-b8cc-783a0d45641a/2022pit-rc.pdf Accessed 10/13/2023]
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New Mexico Taxation and Revenue Department, 2022 PIT-RC New Mexico Rebate and Credit Instructions and Schedule
[http://realfile.tax.newmexico.gov/2022pit-rc-ins.pdf Accessed 09/06/2023]
View Archived Source
32 District of Columbia 2022 D.C. Code § 47-845;
D.C. Code § 47-845.02;
D.C Code § 47-845.03 (in effect for 2022)
District of Columbia, Office of Tax and Revenue, Real Property Tax Administration, Deferrals, Page 4 (2019)
[https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/RPTA%20Brochure%20revised%20January%202019.pdf Accessed 02/22/2023]
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District of Columbia Office of Tax and Revenue, Application for Tax Deferral for Low-Income Senior Property Owners (2020)
[https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/ASD-110_Application_For_Real_Property%20_Tax_Deferral_090220.pdf Accessed 02/17/2023]
View Archived Source
District of Columbia Office of Tax and Revenue, Homestead/Senior Citizen Deduction
[https://web.archive.org/web/20220929204142/https://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed 11/30/2023]
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33 North Carolina 2022 N.C. Gen. Stat. § 105‑277.1 (in effect for 2022)
North Carolina Department of Revenue, Application for Property Tax Relief, AV-9 (2022)
[https://www.ncdor.gov/2022-av-9-rev-6-22pdf/open Accessed 10/09/2023]
View Archived Source
34 Florida 2022 Fla. Stat. § 197.2421 ~ § 197.252;
Fla. Stat. § 197.254 ~ §197.312 (in effect for 2022)
Florida Department of Revenue, Property Tax Valuation and Income Limitation Rates (2023)
[https://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed 02/22/2023]
View Archived Source

Florida Department of Revenue, Application for Homestead Tax Deferral
[https://floridarevenue.com/property/Documents/dr570.pdf Accessed 02/22/2023]
View Archived Source
Florida, Brevard County Tax Collector, Homestead Tax Deferral Program
[https://www.brevardtaxcollector.com/services/homestead-tax-deferral-program/ Accessed 12/11/2023]
View Archived Source
35 Massachusetts 2022 Mass. Gen. Laws ch. 59, §5-18A (in effect for 2022)
Massachusetts Department of Revenue, Application for Property Tax Deferral for Reasons of Financial Hardship, Form 99 (November 2016)
[https://www.mass.gov/doc/form-99-application-for-clause-18a-financial-hardship-property-tax-deferral/download Accessed 11/14/2023]
View Archived Source

Massachusetts Department of Revenue, Tax Deferral and Recovery Agreement, Form 99-1 (April 2004)
[https://www.mass.gov/doc/form-99-1-application-for-clause-18a-tax-deferral-and-recovery-agreement/download Accessed 11/14/2023]
View Archived Source
Massachusetts Department of Revenue, Property Tax Forms and Guides
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 11/14/2023]
View Archived Source
36 New York 2022 N.Y. R.P.T. Law § 460 (in effect for 2022)
New York, Department of Taxation and Finance, Application for Partial Tax Exemption for Real Property of Members of the Clergy, Form RP-460 (2008)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp460_fill_in.pdf Accessed 10/12/2023]
View Archived Source

New York, Department of Taxation and Finance, Instructions to assessors: Application for real property tax exemption - Property used as residence of officiating clergyman of religious organization
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/clergy.htm Accessed 10/12/2023]
View Archived Source

New York, Department of Taxation and Finance, Instructions to assessors: Renewal application for real property tax - exemption for non-profit organizations
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/renewapp.htm Accessed 10/12/2023]
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New York Department of Taxation and Finance, Assessor Manuals, Exemption Administration: RPTL Section 460
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec460.htm Accessed 10/12/2023]
View Archived Source
37 Washington 2022 Wash. Rev. Code § 84.36.379 ~ 84.36.389;
Wash. Rev. Code § 84.04.140 (in effect for 2022)
Wash. Const. Art. VII §10
Washington, Department of Revenue, Application for Senior Citizen and Disabled Persons Exemption from Property Taxes (December 2021)
[https://web.archive.org/web/20220308164232/https://dor.wa.gov/sites/default/files/2022-02/64-0002.pdf Accessed 09/14/2023]
View Archived Source

Washington, Department of Revenue, Senior Citizens and People with Disabilities Exemption and Deferred Income Thresholds (Tax Years 2020-2023)
[https://dor.wa.gov/sites/default/files/2023-08/IncomeThres_20-23.pdf?uid=65033565c7cf9 Accessed 09/14/2023]
View Archived Source
Washington, Department of Revenue, Property Tax Exemptions and Deferrals
[https://dor.wa.gov/taxes-rates/property-tax/property-tax-exemptions-and-deferrals Accessed 09/14/2023]
View Archived Source
38 Maine 2022 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2022)
City of Saco, Senior Citizen Tax Work-Off Program (2019)
[https://www.sacomaine.org/departments/assessor/senior_tax_relief_program.php Accessed 12/28/2023]
View Archived Source
39 Florida 2022 Fla. Stat. § 196.075 (in effect for 2022)
2021 Fla. Laws ch. 208 § 1 (HB597)
Fla. Const. Art. VII § 6(d)
Florida Department of Revenue, Household Income Sworn Statement and Return, Form DR-501 (January 2022)
[http://floridarevenue.com/property/Documents/dr501sc.pdf Accessed 01/03/2024]
View Archived Source

Florida Department of Revenue, Two Additional Homestead Exemptions for Persons 65 and Older (January 2022)
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed 01/03/2024]
View Archived Source

Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions (November 2023)
[http://floridarevenue.com/property/Documents/dr501.pdf Accessed 01/03/2024]
View Archived Source
40 Oklahoma 2022 68 O.S. § 2888;
68 O.S. § 2890.1(B);
68 O.S. § 2893 (in effect for 2022)
Okla. Const. art. X, § 8C
Oklahoma, Tax Commission, Ad Valorem Division, Oklahoma Property Taxes 2021 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES-14 (February 2021)
[https://static1.squarespace.com/static/6036b93771a99b354a5ee6e3/t/607db283400b1d6afe02301c/1618850435968/TES-14+2021.pdf Assessed 10/04/2023]
View Archived Source

Oklahoma, Tax Commission, 2022 Statewide Maximum Qualification Income Amounts for Property Tax Valuation Limitation
[https://www.oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/ad-valorem/2022PropertyValuationLimitations.pdf Accessed 10/5/2023]
View Archived Source
Oklahoma, Oklahoma County Assessor, Homestead Exemption
[https://www.oklahomacounty.org/elected-offices/assessor#Additional%20Homestead%20Exemption Accessed 10/05/2023]
View Archived Source
41 Utah 2022 Utah Code § 59-2-1208
Utah Code § 59-2-1801 ~ § 59-2-1805 (in effect for 2022).
2022 Utah Laws ch. 242 (SB25)
Utah State Legislature, Fiscal Note S.B. 25 2022 General Session Property Tax Deferral Amendments by Fillmore, L.
[https://le.utah.gov/lfa/fnotes/2022/SB0025.fn.pdf Accessed 02/27/2023]
View Archived Source
Utah Property Tax Division, Property Tax Relief Frequently Asked Questions
[https://propertytax.utah.gov/tax-relief/tax-relief-faq/ Accessed 02/27/2023]
View Archived Source

Summit County Utah, Property Tax Relief
[https://www.summitcounty.org/1033/Property-Tax-Relief Accessed 02/24/2023]
View Archived Source
42 Oregon 2022 Or. Rev. Stat. § 311.666 ~ § 311.735 (in effect for 2022)
2021 Or. Laws ch. 535 (HB2634)
Oregon Department of Revenue, Property Tax Deferrals for Disabled and Senior Citizens (2022)
[https://www.oregon.gov/dor/programs/property/SiteAssets/Pages/deferral/deferral-disabled-senior_490-015-1.pdf Accessed 02/16/2023]
View Archived Source

Oregon Department of Revenue, Senior and Disabled Property Tax Deferral Program
[https://www.oregon.gov/dor/programs/property/Pages/Senior-and-Disabled-Property-Tax-Deferral-Program.aspx Accessed 03/09/2023]
View Archived Source
43 New Jersey 2022 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2022)
New Jersey, Department of the Treasury, Division of Taxation, 2018 Homestead Benefit Application (filed in 2021 for benefits in 2022)
[https://www.state.nj.us/treasury/taxation/pdf/homestead/hownerappins.pdf Accessed 12/12/2023]
View Archived Source
New Jersey, Department of the Treasury, Division of Taxation, Prior Year Homestead Benefit Information
[https://www.nj.gov/treasury/taxation/homestead/prioryear.shtml Accessed 12/12/2023]
View Archived Source
44 Connecticut 2022 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2022)
Connecticut General Assembly, Office of Legislative Research, Budget Bill Changes to the Elderly/Disabled Circuit Breaker Program (Nov. 2017)
[https://www.cga.ct.gov/2017/rpt/pdf/2017-R-0268.pdf Accessed 01/04/2024]
View Archived Source

Connecticut Office of Policy and Management Homeowners' Elderly/Disabled (Circuit Breaker) Tax Relief Application
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/Owners-M-35H-Application.pdf Accessed 08/31/2023]
View Archived Source

Question and Answer Booklet, Office of Policy and Management
[https://cdn.branchcms.com/EzoynNLyL2-1704/docs/assessor/Homeowners-Q-A-2023.pdf Accessed 08/31/2023]
View Archived Source
45 Maryland 2022 Md. Code, Tax-Property § 9-258;
Md. Code, Tax-Property § 9-105 (in effect for 2022)
46 California 2022 Cal. Revenue and Taxation Code § 69.6 (in effect for 2022)
Cal. Const. Art. XIIIA § 2.1
California Board of Equalization, Letter to Assessors - Implementation of Proposition 19: Base Year Value Transfers (February 2022)
[boe.ca.gov/proptaxes/pdf/lta22009.pdf Accessed 07/20/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/California/2022/ca_boe_letter_to_assessors_implementation_of_prop_19_no_2022_009.pdf

California Board of Equalization, Taxpayers' Rights Advocate Office, Property Tax Savings: Property Tax Base to Replacement Property - Age 55 and Older (June 2022)
[www.boe.ca.gov/pdf/pub800-3.pdf Accessed 07/20/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/California/2022/ca_boe_prop_19_disabled_persons_info_sheet_8_2022_pub800-4.pdf

California Board of Equalization, Taxpayers' Rights Advocate Office, Property Tax Savings: Transfer of Property Tax Base to Replacement Property - Disabled Persons (Aug. 2022)
[www.boe.ca.gov/pdf/pub800-4.pdf Assessed 07/20/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/California/2022/ca_boe_prop_19_disabled_persons_info_sheet_8_2022_pub800-4.pdf
California Board of Equalization, Proposition 19 Information
[https://www.boe.ca.gov/prop19/#Charts Accessed 01/05/2024]
View Archived Source

California Board of Equalization, Transfer of Base Year Value for Persons Age 55 and Over - Propositions 60/90
[https://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#Description Accessed 01/05/2024]
View Archived Source

California Board of Equalization, Proposition 110 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 01/05/2024]
View Archived Source
47 Georgia 2022 Ga. Code Ann. § 48-5-47 (in effect for 2022)
Ga. Const. Art. VII, § 2
Georgia Department of Revenue, Application for Homestead Exemption (General)
[https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Form/LGS-Homestead_Application_for_Homestead_Exemption.pdf Accessed 11/29/2023]
View Archived Source

Georgia Department of Human Services, Senior Homeowner's Resource Guide, Page 25-28 (2008)
[http://dhs.georgia.gov/sites/aging.georgia.gov/files/imported/DHR-DAS/DHR-DAS_Newsletter/GA%20Senior%20Homeowners%20Guide.pdf Accessed 11/29/2023]
View Archived Source
Georgia Department of Revenue, Property Tax Homestead Exemptions
[https://dor.georgia.gov/property-tax-exemptions Accessed 11/29/2023]
View Archived Source
48 Alabama 2022 Ala. Code § 40-9-19;
Ala. Code § 40-9-21 (in effect for 2022)
Alabama Department of Revenue, Homestead Exemptions
[https://revenue.alabama.gov/property-tax/homestead-exemptions/ Accessed 12/08/2023]
View Archived Source
49 Massachusetts 2022 Mass. Gen. Laws Ch. 59, § 5-41;
Mass. Gen. Laws Ch. 59, § 5-41B ~ § 5-41D (in effect for 2022)
Massachusetts Department of Revenue, Taxpayers Guide to Property Tax Exemptions: Seniors (November 2016)
[https://www.mass.gov/files/documents/2018/01/02/dor-proptax-guide-seniors.pdf Accessed 11/14/2023]
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Massachusetts Department of Revenue, Application for Senior Exemption Under Clauses 41 and 41B through D, Form 96-1 (July 2017)
[https://www.mass.gov/files/documents/2018/01/02/dor-proptax-form-96-1-seniors.pdf Accessed 01/28/2022]
View Archived Source
Massachusetts Department of Revenue, Property Tax Forms and Guides
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 11/14/2023]
View Archived Source
50 Texas 2022 Tex. Tax Code §33.06
Tex. Tax Code §11.22 (in effect for 2022)
2021 Tex. Gen. Laws ch. 421 (HB3629)
Texas Comptroller Property Tax Deferral Affidavit Form 50-126
[https://comptroller.texas.gov/forms/50-126.pdf Accessed 02/17/2023]
View Archived Source

Harris County Appraisal District, Tax Deferral Affidavit (2019)
[https://hcad.org/assets/uploads/pdf/forms/2019/Tax_Deferral_Affidavit_for_Over-65_or_Disabled_Homeowner_33.06.pdf Accessed 02/17/2023]
View Archived Source
51 North Dakota 2022 N.D. Cent. Code § 47-18-01;
N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2022)
North Dakota Office of State Tax Commissioner, Guideline-Property Tax: Credits for ND Homeowners and Renters (June 2023)
[https://www.tax.nd.gov/sites/www/files/documents/guidelines/homestead-veterans-renters/credits-for-nd-homeowners-renters-guideline.pdf Accessed 12/26/2023]
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North Dakota Office of State Tax Commissioner, Homestead & Renter's Refund Property Tax Credits Flyer (2022)
[https://www.tax.nd.gov/sites/www/files/documents/news-center/publications/homestead-property-tax-credit-and-renters-refund-flyer.pdfAccessed 12/26/2023]
View Archived Source

North Dakota Office of State Tax Commissioner, Homestead Property Tax Credit and Renter's Refund
[https://www.nd.gov/tax/homestead/ Accessed 12/26/2023]
View Archived Source
52 Connecticut 2022 Conn. Gen. Stat. § 12-170v (in effect for 2022)
2021 Conn. Pub. Acts no. 84 (HB6458)
Connecticut, Office of Policy and Management, Question and Answer Booklet for the Homeowners, Totally Disabled, and Additional Veterans’ Tax Relief Programs (2022)
[https://web.archive.org/web/20230109043957/https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/OWNERS-Disabled-Add-Vets-QA-2022.pdf Accessed 12/04/2023]
View Archived Source
53 North Dakota 2022 N.D. Cent. Code § 47-18-01;
N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.3 (in effect for 2022)
North Dakota Office of the State Tax Commissioner, Guideline - Property Tax: Homestead Credit For Special Assessments (November 2019)
[https://www.tax.nd.gov/sites/www/files/documents/guidelines/property-tax/homestead-credit-for-special-assessments-guideline.pdf Accessed 10/06/2023]
View Archived Source
54 South Dakota 2022 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2022)
South Dakota, Department of Revenue, Reduction from Municipal Tax for the Elderly and Disabled Brochure (May 2021, for application in 2022)
[https://web.archive.org/web/20220127120744/https://dor.sd.gov/media/ztzhe40b/municipal-tax-relief-elderly-disabled-brochure.pdf Accessed 11/09/2023]
View Archived Source

Form PT38A not available for this year.
South Dakota, Department of Revenue, Relief Programs
[https://dor.sd.gov/individuals/taxes/property-tax/relief-programs/ Accessed 11/09/2023]
View Archived Source
55 Illinois 2022 Illinois Compiled Statutes, 35 ILCS § 200/15-170 (in effect for 2022)
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions, PTELL, and Senior Citizens Real Estate Tax Deferral Program
[https://tax.illinois.gov/localgovernments/property/taxrelief.html Accessed 11/28/2023]
View Archived Source

Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions (2021)
[https://www2.illinois.gov/rev/localgovernments/property/Pages/taxrelief.aspx Accessed 01/18/2022]
View Archived Source
56 Arizona 2022 Arz. Const. Art. IX § 18 (7)
Senior Property Valuation Protection Option
[file:///C:/Users/G41490468/Downloads/FORMS_PROPERTY_2020_82104-f_0.pdf accessed 01/05/2024]
View Archived Source
57 Missouri 2022 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2022)
Missouri Department of Revenue, 2021 Property Tax Claim, Form MO-PTC (for filing in 2022)
[https://dor.mo.gov/forms/MO-PTC%20Print%20Only_2021.pdf Accessed 11/01/2023]
View Archived Source

Missouri Department of Revenue, 2021 Property Tax Claim Instructions, Form MO-PTC (for filing in 2022)
[https://dor.mo.gov/forms/MO-PTC%20Instructions_2021.pdf Accessed 11/01/2023]
View Archived Source
Missouri Department of Revenue, Property Tax Credit
[https://dor.mo.gov/taxation/individual/tax-types/property-tax-credit/ Accessed 11/01/2023]
View Archived Source
58 Wyoming 2022 Wyo. Stat. § 39-13-107 (b)(iii) (in effect for 2022)
Teton County Assessor, Property Tax Deferral Application
[https://www.tetoncountywy.gov/DocumentCenter/View/4741/Property-Tax-Deferral-Program-PDF Accessed 12/01/2023]
View Archived Source
Teton County Assessor Tax Relief Program
[https://www.tetoncountywy.gov/223/Property-Tax-Deferral-Program Accessed 12/01/2023]
View Archived Source

State of Wyoming, Department of Revenue, General Information: Tax Relief
[https://wyo-prop-div.wyo.gov/tax-relief Accessed 12/01/2023]
View Archived Source
59 Illinois 2022 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2022)
2021 Ill. Laws P.A. 102-0644,§ 5 (SB2244).
DuPage County Treasurer, Senior Citizens' Real Estate Tax Deferral Program
[https://cms5.revize.com/revize/dupage/Treasurer/Documents/Senior%20Citizen_s%20Real%20Estate%20Tax%20Deferral%20Packet%202023.pdf Accessed 01/02/2024]
View Archived Source
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions
[https://tax.illinois.gov/localgovernments/property/taxrelief.html Accessed 02/15/2023]
View Archived Source
60 New Jersey 2022 N.J. Rev. Stat. § 54:4-8.40 ~ § 54:4-8.41a (in effect for 2022)
N.J. Const., Art. VIII, Sec. 1, Para. 4
New Jersey Department of Taxation, $250 Real Property Tax Deduction For Senior Citizens, Disabled Persons or Surviving Spouse (May 2022)
[https://www.nj.gov/treasury/taxation/pdf/lpt/ptbenefitsbrochure.pdf Accessed 12/11/2023]
View Archived Source
New Jersey Division of Taxation, $250 Senior Citizens and Disabled Persons Property Tax Deduction
[https://www.nj.gov/treasury/taxation/lpt/lpt-seniordeduction.shtml Accessed 12/11/2023]
View Archived Source
61 Texas 2022 Tex. Tax Code § 11.22;
Tex. Tax Code § 11.132
Tex. Tax Code § 11.43 ~11.431
Tex. Tax Code § 11.439 (in effect for 2022)
Tex. Constitution Article VIII §2
Texas, Comptroller of Public Accounts, Residence Homestead Exemption Application, Form 50-114, (May 2022)
[https://comptroller.texas.gov/forms/50-114.pdf Accessed 09/27/2023]
View Archived Source

Texas, Comptroller of Public Accounts, Residence Homestead Exemptions, Publication 98-1070 (May 2022)
[https://comptroller.texas.gov/taxes/property-tax/docs/98-1070.pdf Accessed 09/27/2023]
View Archived Source

Texas, Comptroller of Public Accounts, Texas Property Tax Exemptions, Publication 96-1740 (May 2022)
[https://comptroller.texas.gov/taxes/property-tax/docs/96-1740.pdf Accessed 09/28/2023]
View Archived Source
Texas, Comptroller of Public Accounts, Property Tax Exemptions
[https://comptroller.texas.gov/taxes/property-tax/exemptions/ Accessed 09/27/2023]
View Archived Source
62 Kansas 2022 K.S.A. § 79-32,263 (in effect for 2022)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2021 for refunds received in 2022)
[https://www.ksrevenue.gov/pdf/k-40hbook21.pdf Accessed 11/20/2023]
View Archived Source

Kansas Department of Revenue, Kansas Property Tax Relief Claim for Low-Income Seniors, Form K-40PT (2021 for refunds received in 2022)
[https://www.ksrevenue.gov/pdf/k-40pt21.pdf Accessed 11/21/2023]
View Archived Source
Kansas Department of Revenue, Property Tax Relief for Low-Income Seniors, Frequently Asked Questions
[https://www.ksrevenue.org/safesenior.html Accessed 11/21/2023]
View Archived Source

Kansas Department of Revenue, Homestead Refund and Safe Senior Information
[https://www.ksrevenue.org/perstaxtypeshs.html Accessed 11/21/2023]
View Archived Source
63 Connecticut 2022 Conn. Gen. Stat. § 12-129b~ §129d;
Conn. Gen. Stat. § 12-129p (in effect for 2022)
Connecticut Office of Policy and Management, Form M-36R (December 2007)
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/Freeze-App-M36R.pdf Accessed 12/04/2023]
View Archived Source
Connecticut Office of Policy and Management, Homeowners' - Elderly/Disabled (Freeze) Tax Relief Program
[https://portal.ct.gov/OPM/IGPP/Grants/Tax-Relief-Grants/Homeowners--ElderlyDisabled-Freeze-Tax-Relief-Program#:~:text=Program%20Description,income%20of%20%246%2C000%20or%20less. Accessed 12/04/2023]
View Archived Source
64 Utah 2022 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2022)
Utah Const. art. XIII, § 3
Utah, Tax Commission, Property Tax Relief Programs for Individuals, Publication 36 (February 2022)
[https://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 09/21/2023]
View Archived Source

Utah, Tax Commission, Renter Refund Application (Circuit Breaker Application) Form TC-90CB (2022)
[https://tax.utah.gov/forms/current/tc-90cb.pdf Accessed 09/21/2023]
View Archived Source

Utah, Tax Commission, Low Income Abatement and Homeowners Tax Credit Application, Form TC-90CY (2022)
[https://tax.utah.gov/forms/current/tc-90cy.pdf Accessed 09/21/2023]
View Archived Source
Utah, Tax Commission, Property Tax Relief
[https://propertytax.utah.gov/tax-relief/ Accessed 09/21/2023]
View Archived Source
65 Kansas 2022 K.S.A. § 79-4501 ~ 79-4531 (in effect for 2022)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2021 for refunds received in 2022)
[https://www.ksrevenue.gov/pdf/k-40hbook21.pdf Accessed 11/20/2023]
View Archived Source

Kansas Department of Revenue, Kansas Homestead Claim, Form k-40h (2021 for refunds received in 2022)
[https://www.ksrevenue.gov/pdf/k-40h21.pdf Accessed 11/20/2023]
View Archived Source
Kansas Department of Revenue, Forms and Publications - Homestead
[https://www.ksrevenue.org/forms-hs.html Accessed 11/20/2023]
View Archived Source
66 Delaware 2022 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 2022)
Delaware, Sussex County, Application of Citizen over 65 for Tax Exemption (2022)
[https://web.archive.org/web/20220207193720/https://sussexcountyde.gov/sites/default/files/forms/Over_65_Exemption_Program.pdf Accessed 01/04/2024]
View Archived Source

Delaware, Kent County, Levy Court Board of Assessment, Annual Elderly/Disability Tax Exemption Application (2022)
[https://web.archive.org/web/20220120050455/http://www.co.kent.de.us/media/1042095/2022-EXEMP-APP-updated.pdf Accessed 12/11/2023]
View Archived Source
Delaware, New Castle County, Seniors
[https://www.newcastlede.gov/2076/Seniors#:~:text=Applicant%20must%20be%20at%20least%2065%20years%20of,value%20of%20the%20property%20does%20not%20exceed%20%24125%2C000 Accessed 12/11/2023]
View Archived Source
67 Ohio 2022 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2022)
Ohio Department of Taxation, Application for Homestead Exemption for the Elderly and Disabled (Updated January 2021)
[https://tax.ohio.gov/static/forms/real_property/dte_105a.pdf Accessed 10/05/2023]
View Archived Source

Ohio Department of Taxation, Certificate of Disability for the Homestead Exemption
[https://tax.ohio.gov/static/forms/real_property/dte_105e.pdf Accessed 12/21/2023]
View Archived Source
Ohio, Department of Taxation, FAQ Real Property Tax - Homestead Means Testing
[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing Accessed 10/05/2023]
View Archived Source
68 Georgia 2022 Ga. Code Ann. § 48-5-70 ~ § 48-5-84;
Ga. Code Ann. § 48-2-40 (in effect for 2022)
Coweta County Board of Tax Assessors and Appraisal Office, Exemptions
[https://www.coweta.ga.us/departments-services/departments-r-z/tax-assessors-office/exemptions Accessed 02/22/2023]
View Archived Source
69 Michigan 2022 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2022)
Michigan Department of Treasury, Senior Citizen or Totally and Permanently Disabled Person's Affidavit Requesting Special Assessment Deferment, form 2748 (2020)
[https://www.michigan.gov/-/media/Project/Websites/taxes/RETIRED_2748_DSA_Affidavit__Instructions_2020.pdf?rev=86254fd20a7248b9bc1cdce17ca950f4 Accessed 02/16/2023]
View Archived Source

Michigan Department of Treasury, Frequently Asked Questions (FAQs) About Deferred Special Assessments, form 4675 (Rev. 01-2020)
[https://www.michigan.gov/taxes/-/media/Project/Websites/treasury/Assessors/DeferredSpecialAssessments.pdf?rev=7040b4b89ab547f0a98af548f5813987&hash=9DDFD64648A61E7DD98D26CA3DE341C1 Accessed 02/16/2023]
View Archived Source
Michigan Department of Treasury Property Tax Deferment Website
[https://www.michigan.gov/taxes/property/deferment/deferment-of-special-assessment-on-principal-residence Accessed 02/16/2023]
70 New York 2022 N.Y. R.P.T Law § 425;
N.Y. Tax Law § 606 (eee) (in effect for 2022)
NY CLS Const Art XVI, § 1
New York Department of Taxation and Finance, Application for Basic STAR Exemption for the 2022-2023 School Year, Form RP-425-B (August 2021)
[https://web.archive.org/web/20220308194523/https://www.tax.ny.gov/pdf/current_forms/orpts/rp425b_fill_in.pdf Accessed 10/12/2023]
View Archived Source

New York Department of Taxation and Finance, Application for Enhanced STAR Exemption for the 2022-2023 School Year, Form RP-425-E (August 2021)
[https://web.archive.org/web/20220513014716/https://www.tax.ny.gov/pdf/current_forms/orpts/rp425e_fill_in.pdf Accessed 10/13/2023]
View Archived Source

New York Department of Taxation and Finance, Supplement to Form RP-425-E Mandatory for all Enhanced STAR Applicants, RP-425-IVP (2020)
[https://web.archive.org/web/20220527052014/https://www.tax.ny.gov/pdf/current_forms/orpts/rp425ivp_fill_in.pdf Accessed 10/13/2023]
View Archived Source

New York Department of Taxation and Finance, Register for the School Tax Relief (STAR) Credit, RP-5310-FS (January 2022)
[https://web.archive.org/web/20220519095156/https://www.tax.ny.gov/pdf/star/rp-5310-fs.pdf Accessed 10/13/2023]
View Archived Source
New York Department of Taxation and Finance, STAR Resource Center (May 2022)
[https://web.archive.org/web/20220607180741/https://www.tax.ny.gov/star/ Accessed 10/12/2023]
View Archived Source

New York Department of Taxation and Finance, STAR Eligibility (May 2022)
[https://web.archive.org/web/20220704052013/https://www.tax.ny.gov/pit/property/star/eligibility.htm Accessed 10/12/2023]
View Archived Source

New York Department of Taxation and Finance, Administration of the STAR credit: common questions (April 2022)
[https://web.archive.org/web/20220728141713/https://www.tax.ny.gov/pit/property/star/star-administration-faqs.htm Accessed 10/13/2023]
View Archived Source

New York Department of Taxation and Finance, Calculating STAR exemptions
[https://www.tax.ny.gov/pit/property/star/starcalculation.htm Accessed 10/13/2023]
View Archived Source
71 West Virginia 2022 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2022)
W. Va. Const. Art. X §1b
Monongalia County Assessor's Office, Application for Homestead Exemption $20,000 Assessed Valuation (2017)
[https://www.assessor.org/DocumentCenter/View/5738/Homestead-Exemption?bidId= Accessed 12/01/2023]
View Archived Source
Fayette County, West Virginia, Homestead Exemption
[https://fayettecounty.wv.gov/assessor/realestate/Pages/Homestead-Exemption.aspx Accessed 12/01/2023]
View Archived Source
72 Maryland 2022 Md. Code Tax-Property § 9-102;
Md. Code Tax-Property § 9-402 (in effect for 2022)
Maryland Department of Assessments and Taxation, Renters' Tax Credit, Form RTC-1 (2022)
[https://dat.maryland.gov/SDAT%20Forms/2022RTCApplication_Rev0222.pdf Accessed 11/15/2023]
View Archived Source
Maryland Department of Assessments and Taxation, Renters' Tax Credit
[https://dat.maryland.gov/realproperty/Pages/Renters%27-Tax-Credits.aspx Accessed 11/15/2023]
View Archived Source
73 Rhode Island 2022 R.I. Gen. Laws § 44-33-1 ~ § 44-33-19 (in effect for 2022)
2022 R.I. Pub. Laws ch. 231 Article 6, Section 11 (H7123)
Rhode Island, Division of Taxation, 2022 Form RI-1040H Application and Instructions (August 2022)
[https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-12/2022%20RI-1040H_v2_w.pdf Accessed 09/07/2023]
View Archived Source

Rhode Island, Division of Taxation, Personal Income Tax Forms
[http://www.tax.ri.gov/taxforms/personal.php Accessed 09/07/2023]
View Archived Source
74 Florida 2022 Fla. Stat. § 196.082 (in effect for 2022)
Fla. Const. Art. VII § 6

Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions (November 2023)
[http://floridarevenue.com/property/Documents/dr501.pdf Accessed 01/03/2024]
View Archived Source
75 Maine 2022 Me. Rev. Stat. Ann. tit. 36 § 186;
Me. Rev. Stat. Ann. tit. 36 § 683;
Me. Rev. Stat. Ann. tit. 36 § 6250 ~ § 6267 (in effect for 2022)
2021 Me. Laws ch. 483 § AA (LD1733 / SP0577)
Maine Revenue Services, Property Tax Division, The State Property Tax Deferral Program: A Guide for Municipalities
[https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/PropertyTaxDeferra%20ProgramMunicipalGuide..pdf Accessed 03/08/2023]
View Archived Source

Maine Revenue Services, Property Tax Division, The State Property Tax Deferral Program: A Guide for Applicants
[https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/DeferralApplicantGuide.pdf Accessed 03/08/2023]
View Archived Source

Maine Revenue Services, Property Tax Division, Property Tax Deferral Application on Owner-Occupied Homesteads
[https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/deferral%20app.pdf Accessed 03/08/2023]
View Archived Source
State of Maine Department of Administrative and Financial Services, Maine Revenue Services, State Property Tax Deferral Program
[https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/property-tax-relief-programs/deferral-program Accessed 03/07/2023]
View Archived Source
76 South Dakota 2022 S.D. Codified Laws § 43-31-31 ~ § 43-31-41 (in effect for 2022)
South Dakota, Department of Revenue, Homestead Exemption Program (May 2021, for application in 2022)
[https://web.archive.org/web/20220127120349/https://dor.sd.gov/media/5lrpvndw/homestead-exemption-brochure.pdf Accessed 11/08/2023]
View Archived Source

Form PT38C (application form) not available for this year.
77 Connecticut 2022 Conn. Gen. Stat. § 12-81(55);
Conn. Gen. Stat. § 12-81i;
Conn. Gen. Stat. § 12-81l;
Conn. Gen. Stat. § 12-94a (in effect for 2022)
Connecticut Office of Policy and Management, Totally Disabled Tax Exemption Application, Form D1
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/D1Disabled-App.pdf Accessed 12/04/2023]
View Archived Source

Connecticut Office of Policy and Management, Question and Answer Booklet Totally Disabled Q&A pp. 31- 33
[https://web.archive.org/web/20230109043957/https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/OWNERS-Disabled-Add-Vets-QA-2022.pdf Accessed 12/04/2023]
View Archived Source
Connecticut Office of Policy and Management, Disabled Tax Relief Program
[https://portal.ct.gov/OPM/IGPP/Grants/Tax-Relief-Grants/Disabled-Tax-Relief-Program Accessed 12/04/2023]
View Archived Source
78 Wisconsin 2022 Wis. Stat. § 71.07 (4);
Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2022)
Wisconsin, Department of Revenue, Homestead at a Glance Factsheet, Factsheet 1116 (January 2022)
[https://web.archive.org/web/20220424200619/https://www.revenue.wi.gov/DOR%20Publications/1116hc.pdf Accessed 09/11/2023]
View Archived Source

Wisconsin, Department of Revenue, Wisconsin Homestead Credit Situations and Solutions, Publication 127 (December 2022)
[https://www.revenue.wi.gov/DOR%20Publications/pb127.pdf Accessed 09/11/2023]
View Archived Source

Wisconsin, Department of Revenue, Wisconsin Income Tax 2021 Form 1 (2021 income for filing in 2022)
[https://www.revenue.wi.gov/TaxForms2021/2021-Form1f.pdf Accessed 09/11/2023]
View Archived Source

Wisconsin, Department of Revenue, Wisconsin Income Tax 2021 Form 1 Instructions
[https://www.revenue.wi.gov/TaxForms2021/2021-Form1-Inst.pdf Accessed 09/11/2023]
View Archived Source

Wisconsin, Department of Revenue, Application (Schedule H) for Homestead Credit (2021 taxable information for filing in 2022).
[https://www.revenue.wi.gov/TaxForms2021/2021-ScheduleHf.pdf Accessed 09/11/2023]
View Archived Source

Wisconsin, Department of Revenue, Wisconsin Homestead Credit 2021 H and H-EZ Instructions
[https://www.revenue.wi.gov/TaxForms2021/2021-ScheduleH-inst.pdf Accessed 09/11/2023]
View Archived Source
Wisconsin Department of Revenue Website: Claiming a Homestead Credit
[https://www.revenue.wi.gov/Pages/FAQS/ise-home.aspx Accessed 09/11/2023]
View Archived Source
79 Idaho 2022 Idaho Code Ann. § 63-602G;
Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2022)
Idaho Tax Commission, Idaho Property Tax Reduction Statistics 2022
[https://tax.idaho.gov/wp-content/uploads/reports/EPB00089/EPB00089_03-14-2023.pdf Accessed 07/21/2023]
View Archived Source
Idaho State Tax Commission Property Tax Reduction Website
[https://tax.idaho.gov/i-1052.cfm Accessed 07/21/2023]
View Archived Source
80 Hawaii 2022 Honolulu: ROH 8-10.3~8-10.4;
Maui: Code of County §3.48.450;
Hawaii: Laws §19-71;
Kauai: Laws §5A-11.4 (in effect for 2022)
City and County of Honolulu Real Property Assessment Division, Real Property Assessment Exemption Information FAQ
[https://www.realpropertyhonolulu.com/faq/ Accessed on 05/17/2023]
View Archived Source

City and County of Honolulu Real Property Assessment Division, Real Property Assessment Exemption Brochure
[https://www.realpropertyhonolulu.com/media/1801/rpad-brochure-85-x11-rev-2021-09-24.pdf Accessed 05/17/2023]
View Archived Source

City and County of Honolulu Department of Budget Application for Homestead Exemption
[https://www.realpropertyhonolulu.com/media/1398/bfsrpp3.pdf Accessed 05/17/2023]
View Archived Source

County of Kauai Department of Finance, RPA Exemption Information, (2018)
[https://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information#who Accessed on 01/14/2022]
View Archived Source

County of Hawaii Real Property Tax Division, Home Exemptions Brochure, (2020)
[http://www.hawaiipropertytax.com/forms/Home%20Exemption%20Program%20(Oct%202020).pdf Accessed 01/14/2022]
View Archived Source

Maui County Real Property Assessment Division Tax Relief Programs
[https://www.mauicounty.gov/FAQ.aspx?TID=94#a_94 Accessed 01/14/2022]
View Archived Source
81 Alaska 2022 Alaska Stat. § 29.45.030(e);
Alaska Stat. § 29.45.030(i);
Alaska Stat. § 43.23.005 (in effect for 2022)
Alaska Department of Commerce, Community and Economic Development, Division of Community and Regional Affairs, Alaska Taxable Report (Jan. 2023)
[https://www.commerce.alaska.gov/web/Portals/4/pub/OSA/taxable%20reports/2022%20Alaska%20Taxable%20Report.pdf Accessed on 09/01/2023]
View Archived Source

Alaska Department of Commerce, Community and Economic Development, Division of Community and Regional Affairs, Property Tax Exemptions in Alaska
[https://www.commerce.alaska.gov/web/dcra/LocalGovernmentResourceDesk/TaxationAssessment/PropertyTaxExemptionsinAlaska.aspx Accessed 01/05/2024]
View Archived Source
82 Michigan 2022 Mich. Comp. Laws § 206.520 ~ § 206.522 (in effect for 2022)
Michigan Department of Treasury, 2021 Michigan Homestead Property Tax Credit Claim, Form MI-1040CR (for filing in 2022)
[https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2021-IIT-Forms/MI-1040CR.pdf?rev=679b265c5c3149bca3ee95d8fb5cce6f&hash=E11F38E3E24449344F010C10EAD61BC6 Accessed 10/27/2023]
View Archived Source

Michigan Department of Treasury, 2021 Form MI-1040CR Instructions (for filing in 2022)
[https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2021-IIT-Forms/MI1040CR-Instructions.pdf?rev=9c642f0eb6724f92a145abf2371524e6&hash=41B2C6E0E9BC70D8DD22E9C1F05C8127 Accessed 10/27/2023]
View Archived Source

Michigan Department of Treasury, Checklist for Preparing a Homestead Property Tax Credit, Form MI-1040CR
[https://www.michigan.gov/documents/taxes/Checklist_Preparing_HPTC_1-2020_716015_7.pdf Accessed 10/27/2023]
View Archived Source

Michigan Department of Treasury, Checklist for Determining Total Household Resources
[https://www.michigan.gov/documents/taxes/ChecklistDetermineTHR_444822_7.pdf Accessed 10/27/2023]
View Archived Source
Michigan Department of Treasury, Homestead Property Tax Credit Information
[https://www.michigan.gov/taxes/0,4676,7-238-43535_43538-155081--,00.html Accessed 12/27/2023]
View Archived Source
83 Virginia 2022 Va. Code Ann. § 58.1-3210 (in effect for 2022)
Constitution of Virginia Article X, §6(b)
City of Richmond, Application for Tax Relief for Elderly/Disabled (2022)
[https://www.rva.gov/sites/default/files/2022-01/2022%20APPLICATION%20TAX%20RELIEF_updated.pdf Accessed 12/18/2023]
View Archived Source
84 Pennsylvania 2022 2006 Pa. Act 1, P.L. 1873 §1301 ~ §1313 (Taxpayer Relief Act) (in effect for 2022)
Pennsylvania Department of Revenue, Form PA-1000 Application for Property Tax/Rent Rebate Program (for filing in 2022 for 2021 taxes)
[https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2021_pa-1000.pdf Accessed 11/02/2022]
View Archived Source

Pennsylvania Department of Revenue, Property Tax/Rent Rebate Booklet and Filing Instructions (June 2021)
[https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2021_pa-1000_inst.pdf Accessed 11/02/2022]
View Archived Source

Pennsylvania Department of Revenue, Property Tax/Rent Rebate Brochure (Aug. 2020)
[https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/rev-573.pdf Accessed 11/02/2022]
View Archived Source

Pennsylvania Department of Revenue, Property Tax/Rent Rebate Program
[https://www.revenue.pa.gov/IncentivesCreditsPrograms/PropertyTaxRentRebateProgram/Pages/default.aspx Accessed 03/05/2022]
View Archived Source

Pennsylvania Department of Revenue, FAQ Bonus Rebates
[https://www.revenue.pa.gov/IncentivesCreditsPrograms/PropertyTaxRentRebateProgram/Pages/Bonus-Rebates.aspx Accessed 11/02/2022]
View Archived Source
85 Connecticut 2022 Conn. Gen. Stat. § 12-129n (in effect for 2022)
Connecticut General Assembly, Office of Legislative Research, Property Tax Relief for Seniors, OLR Research Report 2008R-005 (Jan. 2008)
[https://www.cga.ct.gov/2008/rpt/2008-R-0005.htm Accessed 01/04/2024]
View Archived Source
86 South Dakota 2022 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2022)
South Dakota, Department of Revenue, Application for Assessment Freeze for Elderly and Disabled, Form PT38 (for application in 2022)
[https://web.archive.org/web/20220119045036mp_/https://sddor.seamlessdocs.com/f/PT38 Accessed 11/7/2023]
View Archived Source

South Dakota, Department of Revenue, Assessment Freeze for Elderly and Disabled Brochure (as of January 2022)
[https://web.archive.org/web/20220127094541/https://dor.sd.gov/media/ipul4avf/freeze-on-assessments-brochure.pdf Accessed 11/07/2023]
View Archived Source
87 Indiana 2022 Indiana Code, IC § 6-1.1-12-9 (in effect for 2022)
Indiana, Department of Local Government Finance, Indiana Property Tax Benefits, Form 51781 (January 2021)
[https://web.archive.org/web/20220923203906/https://forms.in.gov/Download.aspx?id=6015 Accessed 11/22/2023]
View Archived Source

Indiana, Department of Local Government Finance, Application for Senior Citizen Property Tax Benefits, Form 43708 (January 2020)
[https://forms.in.gov/Download.aspx?id=5070 Accessed 01/19/2022]
View Archived Source
Indiana, Department of Local Government Finance, Deductions Property Tax
[https://www.in.gov/dlgf/2344.htm Accessed 11/22/2023]
View Archived Source
88 Colorado 2022 Colo. Rev. Stat. § 39-3.7-101 ~ 39-3.7-102 (in effect for 2022)
89 Nebraska 2022 Neb. Rev. Stat. § 77-3501 ~ § 77-3507;
Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2022)
Nebraska Department of Revenue, Homestead Exemption Information Guide (March 2022)
[https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/pad/info/96-299.pdf Accessed 10/31/2023]
View Archived Source

Nebraska Department of Revenue, 2022 Household Income Table
[https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/pad/2022_household_income_homestead.pdf Accessed 10/31/2023]
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Nebraska Department of Revenue, Nebraska Homestead Exemption
[https://revenue.nebraska.gov/PAD/homestead-exemption Accessed 10/31/2023]
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90 Arizona 2022 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2022)
Arizona Department of Revenue, Overview of the Arizona Property Tax System (See pages 50-52)
[https://azdor.gov/sites/default/files/2023-03/PROPERTY_OverviewAZPTSystem.pdf Accessed 02/17/2023]
View Archived Source
91 Maine 2022 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2022)
State of Maine Department of Administrative and Financial Services, Maine Revenue Services, Property Tax Relief Programs
[https://www1.maine.gov/revenue/taxes/tax-relief-credits-programs/property-tax-relief-programs Accessed 03/09/2023]
View Archived Source
92 New York 2022 N.Y. Tax Law 22-606(e) (in effect for 2022)

New York Department of Taxation and Finance, Instructions for Form IT-214 Claim for Real Property Tax Credit for Homeowners and Renters, Form IT-214I (2022)
[https://www.tax.ny.gov/pdf/current_forms/it/it214i.pdf Accessed 1010/2023]
View Archived Source

New York Department of Taxation and Finance, Claim for Real Property Tax Credit for Homeowners and Renters, IT-214 (2022)
[https://www.tax.ny.gov/pdf/current_forms/it/it214_fill_in.pdf Accessed 10/11/2023]
View Archived Source
New York Department of Taxation and Finance, Real Property Tax Credit Information
[https://web.archive.org/web/20220722034512/https://www.tax.ny.gov/pit/credits/real_property_tax_credit.htm Accessed 10/11/2023]
View Archived Source
93 New York 2022 N.Y. R.P.T. Law § 467 (in effect for 2022)
New York Department of Taxation and Finance, Application for Partial Tax Exemption for Real Property of Senior Citizens, Form RP-467 (2022)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp467_fill_in.pdf Accessed 11/12/2021]
View Archived Source

New York Department of Taxation and Finance, Renewal Application for Partial Tax Exemption for Real Property of Senior Citizens, Form RP-467-rnw (2022)
[https://web.archive.org/web/20220601012300/https://www.tax.ny.gov/pdf/current_forms/orpts/rp467rnw_fill_in.pdf Accessed 11/12/2021]
View Archived Source
New York Department of Taxation and Finance, Senior Citizens Exemption
[https://web.archive.org/web/20220225233608/https://www.tax.ny.gov/pit/property/exemption/seniorexempt.htm Accessed 10/11/2023]
View Archived Source
94 Washington 2022 Wash. Rev. Code § 84.36.379;
Wash. Rev. Code § 84.36.381(6);
Wash. Rev. Code § 84.36.383;
Wash. Rev. Code § 84.04.140 (in effect for 2022)
Const. of the State of Wash. Article VII §10
Washington, Department of Revenue, "Property Tax Exemption for Senior Citizens and People with Disabilities" (November 2021)
[https://web.archive.org/web/20220403010757/https://dor.wa.gov/sites/default/files/2022-02/PTExemption_Senior.pdf Assessed 09/17/2023]
View Archived Source

Washington, Department of Revenue, Income Thresholds for Senior Citizens and Disabled Persons For Tax Years 2020-2024
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/IncomeThres_20-24.pdf Accessed 09/17/2023]
View Archived Source

Washington, Department of Revenue, Application for Senior Citizen and Disabled Persons Exemption from Property Taxes, Form 64 0002 (December 2021)
[https://web.archive.org/web/20220616031614/https://dor.wa.gov/sites/default/files/2022-02/64-0002.pdf?uid=62aa03e41cf3d Accessed 09/17/2023]
View Archived Source

Washington, Department of Revenue, Renewal Application for Senior Citizen and Disabled Persons Exemption from Property Taxes, Form 64 0020 (January 2021)
[https://propertytax.dor.wa.gov/Documents/Forms/Senior/64%200020.pdf Accessed 09/17/2023]
View Archived Source

Washington, Department of Revenue, Change in Status for Senior Citizens and People with Disabilities Exemption from Real Property Taxes, Form 64 0018 (November 2021)
[https://dor.wa.gov/sites/default/files/2022-02/64-0018.pdf?uid=6504e825f279f Accessed 09/17/2023]
View Archived Source

Washington, Department of Revenue, Combined Disposable Income Worksheet, Form 63-0036 (January 2022)
[https://dor.wa.gov/sites/default/files/2022-02/63-0036.pdf?uid=6504e8d3457ab Accessed 09/17/2023]
View Archived Source
95 Kentucky 2022 Ky. Rev. Stat. Ann. § 132.751;
Ky. Rev. Stat. Ann. § 132.810 (in effect for 2022)
Ky. Const. §170
Kentucky Department of Revenue, DOR Sets 2021-2022 Homestead Exemption, Press Release, Homestead Exemption Allowance for 2021 - 2022 (Nov. 2020)
[https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/PublishingImages/Pages/Homestead-Exemption/Homestead%20Exemption%20for%202021-2022.pdf Accessed 11/20/2023]
View Archived Source

Kentucky Department of Revenue, Application for Exemption Under the Homestead Amendment, 62A350 (October 2022)
[https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/PublishingImages/Pages/Homestead-Exemption/62A350%20(10-22)%20updated%20Fillable.pdf Accessed 11/20/2023]
View Archived Source
96 Delaware 2022 14 Del. Code § 1917 (c) (in effect for 2022)
Delaware Department of Finance, Application for Senior School Property Tax Credit
[https://financefiles.delaware.gov/docs/ssptc_app.pdf Accessed 12/01/2023]
View Archived Source
Delaware, New Castle, New Castle County Senior Tax Exemption
[https://www.newcastlede.gov/2076/Seniors Accessed 12/01/2023]
View Archived Source
97 Ohio 2022 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2022)
Ohio, Department of Taxation, Application for Homestead Exemption for the Elderly and Disabled (Updated January 2021)
[https://tax.ohio.gov/static/forms/real_property/dte_105a.pdf Accessed 10/05/2023]
View Archived Source

Ohio Department of Taxation, Certificate of Disability for the Homestead Exemption
[https://tax.ohio.gov/static/forms/real_property/dte_105e.pdf Accessed 12/21/2023]
View Archived Source
Ohio, Department of Taxation, FAQ Real Property Tax - Homestead Means Testing
[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing Accessed 10/05/2023]
View Archived Source
98 Idaho 2022 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2022)
Idaho Tax Commission, Property Tax Deferral Program (2022)
[https://tax.idaho.gov/wp-content/uploads/pubs/EBR00067/EBR00067_11-29-2021.pdf Accessed 02/22/2023]
View Archived Source
Idaho State Tax Commission, Property Tax Deferral
[https://tax.idaho.gov/taxes/property/homeowners/deferral/ Accessed 02/22/2023]
View Archived Source
99 Minnesota 2022 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2022)

Minnesota Department of Revenue, Senior Citizens Property Tax Deferral Tax Sheet (March 2018)
[https://www.lyonco.org/home/showpublisheddocument/4931/63707336131220000 Accessed 12/27/2023]
View Archived Source

Minnesota Department of Revenue, Senior Citizens Property Tax Deferral Application
[https://www.revenue.state.mn.us/sites/default/files/2023-06/crscd-23.pdf Accessed 12/27/2023]
View Archived Source

Minnesota Department of Revenue, Senior Citizens Property Tax Deferral Program (Oct. 2023)
[https://www.house.mn.gov/hrd/pubs/ss/ssscptdp.pdf Accessed 12/27/2023]
View Archived Source
Minnesota Department of Revenue, Property Tax Deferral for Senior Citizens
[https://www.revenue.state.mn.us/property-tax-deferral-senior-citizens Accessed 12/27/2023]
View Archived Source
100 Maine 2022 Me. Rev. Stat. Ann. tit. 36, § 5219-KK (in effect for 2022)

2021SP1 Me. Laws ch. 398 (HP156; LD221)
Maine, Revenue Services, Property Tax Fairness Credit Application, Schedule PTFC/STFC, Form 1040ME (2021 for filing in 2022)
[https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/21_1040me_sched_pstfc_dwnldff.pdf Accessed 11/17/2023]
View Archived Source


Maine, Revenue Services, Property Tax Fairness Credit Summary
[https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/income-tax-credits/property-tax-fairness-credit Accessed 11/17/2023]
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