Residential Property Tax Relief Programs

[X] Surviving spouse of a person who was disabled and died before January 1, 2020 will be calculated as if the surviving spouse was entitled to limitation when the person died. Homeowners are allowed to transfer the school district tax ceiling to a different home. The ceiling on the new home is calculated as the same percentage of taxes paid as the original home's tax ceiling. The ceiling may be adjusted upward for improvements that have increased the value of the property.

[X] For the purposes of this exemption, income does not include survivor or disability benefits under the Social Security Act. It also does not include public or private retirement, disability, or pensions. Local homestead exemptions may be granted by local taxing jurisdictions upon approval by a majority of the qualified electors residing within the local taxing jurisdiction.

[X] To remain eligible, the qualifying resident must reapply for the program every 3 years. The assessor shall review the owner's income qualifications using the owner's average total income during the previous 3 years. To be eligible for the property valuation protection, the resident shall make application and furnish documentation required by the assessor on or before 1 September. If the resident fails to file the application on or before 1 September, the assessor shall process the application for the subsequent year. Application made in 2021 provides protection for years 2022 through 2024 and is based on income from 2018, 2019, and 2020. When the owner sells the home or otherwise becomes ineligible for the program, the property's valuation will revert to its current full cash value.

[X] A description of income is detailed in the Homestead or Property Tax Refund for Homeowners publication from the Kansas Department of Revenue. It clearly defines what sources of income to include as income and what is not included as total household income. Senior homeowners who qualify for the property tax relief program cannot also apply for the homestead refund. Since tax year 2013, this program is not available to renters.

[X] Forms are issued by the county or local taxing authority.

[X] The deferral must be paid back in the following situations: 1) if the claimant dies, unless the continuing spouse elects to continue the deferral; 2) if the property is sold or the title is transferred; 3) if the taxpayer moves for reasons other than ill health; 4) if the taxpayer begins to rent the property or otherwise receives income from it; 5) if the location of the tax-deferred mobile home has moved either within the county or to another county; or 6) if the mortgage, deferred taxes, and accrued interest exceed the market value of the real property. The actual value of the property is the most recent appraisal by the county assessor as of the time the claim for deferral is submitted to the county treasurer. The claim must be submitted between January 1st and April 1st

[X] Under the volunteer program, any benefits received are not considered income.

[X] The claimant must have fire and casualty insurance that names Washington State Department of Revenue as "loss payee". The deferral becomes a lien on the house and is due when the property is sold, the owner passes away, or they are no longer fulfill eligibility requirements. The interest rate on the deferral is 5%.

[X] To remain eligible for this program, applicants must file a new application biannually. Taxable income is as defined as the federal adjusted gross income. Railroad pensions and postal system pensions are excluded from income.

[X] The income limit established by the basic STAR exemption will no longer be taken into account when determining eligibility for the basic STAR credit. Basic STAR exemption income limit changed to $250,000 from $500,000. This was enacted by 2019 N.Y. Laws ch. 59 § RR-2. Effective for applying in 2019, qualified individuals who did not file an income tax return prior to 2019 will still be eligible for exemption in the 2019 tax year so long as they file a statement to the New York State Department of Taxation that verifies their source(s) of income. This was enacted in 2018 N.Y. Laws ch. 59 § B-1 (SB 7509). The STAR program is converted from an exemption benefit program to an income tax credit program. The exemption program is closed to new applicants. All new applicants receive an income tax credit of the same value rather than a reduction on their school tax bill. For the Basic STAR, in counties where the median home value is higher than the statewide median home value, the exemption or credit is increased proportionally so that homeowners in these areas will realize equivalent tax relief. Residents of NYC while not eligible for STAR relief, a flat rate benefit, unrelated to property tax is available.

[X] For tax year 2021 no application is required if the owner was approved for the tax credit in 2020, is still the owner of the property as of Jan 1, 2021, and the county board has declared a local disaster related to Covid-19. For tax year 2020 no application is required if the owner was approved for the tax credit in 2019, is still the owner of the property as of Jan 1, 2020, and the county board has declared a local disaster related to Covid-19. The application process for this programs is administered by the counties.

[X] Homeowners must apply for the benefit when they receive the 2021 tax bill. There is some variation among counties and cities with application, but it is generally between October and April. The deadline to apply is 35 days after the city's or county's delinquency date.

[X] To receive this tax credit, taxpayers must have paid in full their property tax bill at the end of the tax year for which the credit was reported.

[X] Applications are administered by the counties.

[X] An owner who receives this benefit may not receive other property tax relief. An otherwise qualifying owner does not lose the benefit because of a temporary absence from their residence for medical reasons or if the qualified owner is confined to a rest home or nursing home. During this period, the residence must be unoccupied or occupied by the owner's spouse or other dependent. If the owner is not eligible for a continued deferral for a tax year, the deferred taxes are carried forward. If the owner transfers the property, dies, or ceases to use the property as a permanent residence, the last three years of deferred taxes prior to a disqualifying even will become due and payable with interest on the date of the disqualifying event. To receive the benefit, an application must be submitted by June 1st of the year preceding the year that the benefit is claimed. The application must be filed every year.

[X] If the applicant has already paid their taxes upon establishing eligibility, overpaid taxes shall be refunded. To qualify for a 2021 Permanent Fund Dividend applicant must be a resident of Alaska during all of calendar year 2020; intend to remain an Alaska resident indefinitely; not claim residency in any other state or country or obtained a benefit as a result of a claim of residency in another state or country at any time since 31 December 2019. In addition the applicant has not been sentenced as a result of a felony conviction during 2020, incarcerated at any time during 2020 as the result of a felony conviction, or incarcerated at any time during 2020 as the result of a misdemeanor conviction in Alaska if convicted of a prior felony or two or more prior misdemeanors since January 1, 1997. If absent from Alaska for more than 180 days on an allowable absence; and has been physically present in Alaska for at least 72 consecutive hours at some time during 2019 or 2020.

[X] P.L. 114-2019,SEC. 2 amends the following for the program: benefit is increased to $14,000 from $12,480. Assessed property value cannot exceed $200,000, up from previous $175,000 limit. Spouses of individuals that were killed in action, died while serving on active duty, or died performing inactive duty training are now explicitly mentioned as eligible. Effective 7/1/2019 for assessment years 2020 and after. P.L. 159-2020,SEC. 17 amends the program so that, for purposes of determining assessed value for individuals who have received the deduction, increases in assessed value that occur on the later of Dec. 31, 2019 or the first year the individual received the deduction, are not considered unless the increase is attributable to physical improvements. Effective 3/21/2020 for assessment year 2020 and after.

[X] Applicants must be residents of the state

[X] The term disabled person for purposes of this benefit is someone who is unable to engage in any substantial gainful activity by reason of a medically determined physical or mental impairment which is expected to last for a continuous period of 12 months or longer. Income includes gross amount of income from every type received by all persons occupying the residence whether taxable or not taxable.

[X] Maximum benefit and income levels are adjusted each year by the percentage increase in the Consumer Price Index (CPI) from 1999. Wealth limits are adjusted annually by the percentage change in the average assessed value of homes in the state since 2004. Real estate taxes include taxes levied on the taxpayer’s residence including any water and sewer debt charges. In communities not assessing water and sewer charges, 50% of water and sewer charges paid by the taxpayer is added to the amount of real estate taxes paid. Rent constituting real estate tax payments is calculated as 25% of total rent paid. The Circuit Breaker Credit does not prohibit the applicant from taking another exemption, deferral or abatement on their property taxes, however, any amount received from such an exemption or abatement, including the senior property tax work-off program, will be counted against the amount of taxes paid for purposes of determining eligibility and the amount of the credit.

[X] Effective 1 July 2020, a claimant must also have a lawful presence in the United States. This was put into effect by 2020 Idaho Sess. Laws ch. 65 § 2. A disabled person is one who is recognized as disabled by the Social Security Administration, the Railroad Retirement board, or the Office of Management and Budget. A disabled veteran of any war engaged in by the United States is one whose disability is recognized as a service-connected disability of a degree of 10% or more, or who has a pension for non-service-connected disabilities. The adjusted gross income, including social security and similar benefits, worker's compensation, loss of earnings insurance, and most non-taxable income. It does not include certain medical and funeral expenses, veterans' disability pensions, and veteran's and social security death benefits.

[X] Maximum credit may increase based on a formula of net terminal income generated by the state authorized video lottery games.

[X] This program is optional for qualifying seniors. If a homeowner elects to participate, a lien will be placed against the property by the state for the amount of property taxes deferred, which must be repaid to the state with interest. Deferred property taxes must be repaid when any of the following occurs: (1) The property is sold or transferred (2) All qualifying homeowners die (3) The homeowner voluntarily removes himself/herself from the program (4) The property no longer qualifies as a homestead If the annual household income of the applicant exceeds $60,000 in any given year, the homeowner is obligated to inform the Department of Revenue and may not defer any property taxes that year. Failure to do this will result in the application of a penalty.

[X] For the purposes of this exemption, household income includes retirement, survivor, or disability benefits under the Social Security Act above the maximum limit. It also includes any other public or private retirement, disability, or pension system.

[X] The property taxes and interest that are not collected may not exceed the value of the property upon which the taxes are imposed. Qualification for this program makes one ineligible for the Property and Sales Tax Refund program.

[X] Applicants must file the permanent application by March 1st. When the owner of a property subject to a tax deferral dies, the heirs, heirs-at-law, assignee or devisee shall have first priority to redeem the estate by paying in full the deferred taxes plus any interest due. If the heirs, heirs-at-law, assignees, or devisees do not redeem the property within 9 months of the date of death of the property owner, the municipality may commit the accrued amount of the deferral to the collector of taxes with a warrant signed by the assessing officials requiring him or her to collect it. When the owner of a property subject to a tax deferral sells or otherwise conveys the property, the owner or grantee shall pay in full the deferred taxes plus any interest due and the municipality shall provide recorded written release or satisfaction of the notice of tax deferral.

[X] Applications are administered by local county collectors who determine eligibility of applicants. Applications must be filed by March 1 of each year.

[X] The deferral becomes payable when the resident dies or the residence is sold. Application is due 1 March of each year unless otherwise specified by the local government authorizing the program.

[X] Application is required between October 1st and March 31st. Outside of this period, the amount of the benefit a claimant will receive is reduced. If a taxpayer enters the program, but at some future date and is no longer are eligible, the taxpayer must notify the District within 30 days. Failure to do so will resulting penalty of 10% of delinquent taxes and 1.5% interest for each month.

[X] The total household income limit will be adjusted for inflation annually using the Consumer Price Index for All Urban Consumers, Washington–Baltimore Area, published by the Bureau of Labor Statistics of the Department of Labor. Cost of living adjustments for the maximum household adjusted gross income occur annually and are rounded to the next lowest multiple of $50.

[X] An owner who receives this benefit may not receive other property tax relief. An otherwise qualifying owner does not lose the benefit because of a temporary absence from their residence for medical reasons or if the qualified owner is confined to a rest home or nursing home. During this period, the residence must be unoccupied or occupied by the owner's spouse or other dependent. To receive the benefit, an application must be submitted by June 1st of the year preceding the year that the benefit is claimed.

[X] The application must be filed with the local assessor by September 1 and must be reapply every 3 years. According to the Treasurer's 2019 annual report, funds available for 2020 are significantly less than what was distributed in 2019.

[X] P.L. 114-2019, SEC. 4 increased the assessed value limit to $200,000 from $160,000. Effective 7/1/2019 for assessment year 2020 and after. P.L. 159-2020, SEC. 43 amended program so that for purposes of determining assessed value for individuals who have received the credit, increases in assessed value that occur after the later of December 31, 2019 or the first year an individual has received the credit, are not considered unless the increase is attributable to physical improvements. Effective 3/21/2020 for assessment year 2020 and after. Although the state identifies this program as a circuit breaker, the tax burden and benefit do not vary by income, therefore, it is not considered a circuit breaker.

[X] Effective 1 July 2020, eligible income was increased from $35,500 to $45,000 and interest rates were decreased from 7% to 5% pursuant to California Session Laws, Stats. 2019, ch. 794 (AB113). Annual application must be submitted after 1 October for the current tax year. Limited funds are available and approval is on a first-come, first served basis. For 2020, they can be filed between 1 October 2019 and 10 February 2020. For 2021, they can be filed between 1 October 2020 and 10 February 2021. Generally the forms become available in September of each year and the applications may be submitted between 1 October of that year and 10 February in the subsequent year. The interest rate on the postponed taxes is 5% per year and the postponed taxes create a lien on the property. Payment for postponed taxes may be made any time for either a portion or the full amount deferred. However, they must be repaid when the owner moves or sells the property. In addition the taxes are due if future taxes become delinquent or the owner refinances or obtains a reverse mortgage. Household income is the total income received by all persons (except minors, full-time students, and renters) who resided in the home during the year for which deferral is requested. Income is the Adjusted Gross Income on the applicant's federal tax form. Income also includes: •California State Lottery winnings in excess of $600; 100% of lottery winnings from other states • Veterans Administration benefits • Military compensation • Life insurance proceeds to the extent that they exceed the expenses incurred for the last illness and funeral of the deceased spouse or registered domestic partner of the claimant • Gifts and inheritances in excess of $300, except between members of the household • Alimony received • Amounts received from an estate or a trust • Unemployment insurance benefits • Workers’ compensation payments for temporary disability • Amounts contributed by or on behalf of the claimant to a tax-sheltered retirement or deferred compensation plan • Amounts received from an employer or any government body for loss of wages due to sickness or accident (sick leave payments) • Nontaxable gain from the sale of a residence • Scholarship and fellowship grants • The amount of the alternative minimum taxable income in excess of your regular taxable income, if you were required to pay the alternative maximum tax on your 2016 California income tax return Items not deductible from income: -Mortgage payments -Interest paid on loans -Utilities -Medical bills -Health premiums -Itemized deductions on form 1040

[X] Application forms are available at a parish assessor's office. Any owner entitled to the special assessment who is unable to occupy the homestead due to damage or destruction caused by a disaster or emergency declared by the governor shall be entitled to keep the special assessment level prior to its damage or destruction on the repaired or rebuilt homestead provided the repaired or rebuilt homestead is reoccupied by the owner within 5 years following the disaster. If the property owner receives a homestead exemption on another homestead during the same 5 year period, the damaged or destroyed property shall not be entitled to keep the special assessment level, and the land and buildings shall be assessed in that year at the percentage of fair market value. In addition, the owner must also maintain the homestead exemption to qualify for the special assessment level. Under certain conditions extensions of up to two additional years to the "return and reoccupy" provision may be granted and up to 3 one-year extensions after that.

[X] Excess levies are additional property tax levies above the limits that are approved by vote of the people. Local school districts have no regular levy authority so e a substantial portion of their funding is from voter-approved excess levies. Excess levies must be authorized by a 60% majority of the voters, except for school levies which only require a simple majority. If the person subsequently fails to qualify only for one year because of high income, this same valuation must be used upon re-qualification. If the person fails to qualify for more than one year in succession because of high income or fails to qualify for any other reason, the valuation upon re-qualification is the assessed value on January 1st of the assessment year in which the person re-qualifies.

[X] Application procedures and due dates are set by the county. Applicants must also submit proof of disability.

[X] Effective 18 October 2021, municipalities have the option to adopt a lower interest rate than the default interest rate of 0.5 percentage points above the otherwise applicable rate for delinquent taxes. This was put into effect by 2021 M.E. Laws ch. 120 § 1. All deferred taxes and interest are payable if: the taxpayer dies, or someone other than the taxpayer becomes the property’s owner, or the property is no longer occupied as the taxpayer’s primary residence, or the property is moved out of the State. In the latter-most case, all owed monies are due 5 days before moving. In all other instances, all owed monies are due within 45 days of the date of notice for payment. A municipality that has adopted the program under this section may discontinue it through the same procedure by which the program was adopted; however, any taxes deferred under the program continue to be deferred under the conditions of the program on the date it was ended. If an event requiring the the payment of deferred tax and interest occurs, and the ownership of the property is transferred to another member of the same property, the transferee may apply for continuation of the deferral of taxes only if that person is at least 70 years of age with an income not exceeding 300% of the federal poverty level.

[X] The state levy was phased out between and 2011 and 2016, and then fully repealed effective 1 July 2018; however, the statute for the senior state homestead exemption remains unchanged.

[X] Effective retroactively starting 01 January 2021, the interest rate is changed from 6 percent to the sum of 2 percent and the midterm federal rate as it applies on September 15 of the immediately preceding calendar year rounded to the nearest whole number. The total reimbursement payable to all counties is increased from $500,000 to $5,000,000. The income ceiling base is changed from $40,000 in 2007 and adjusted for inflation to $50,000 in 2021 and adjusted for inflation. These changes are pursuant to 2021 Idaho Sess. Laws p. 238 (HB309). Because of the COVID-19, application date for filing a request has been extended to ---------------- A deferral of property tax payments shall terminate on the earlier of: (a) voluntary payment of the full amount of deferred tax and interest to the state tax commission; (b) the death of the qualified claimant. In the case of more than one qualified claimant, the death of the last surviving qualified claimant; (c) a sale or other transfer of title to the property or any part of the property except a transfer of title to a surviving spouse of a deceased qualified claimant; (d) the property no longer qualifies for the exemption due to residential improvements; (e) a determination by the state tax commission that the deferral of property tax payments was erroneously granted to a person who is not a qualified claimant or in regard to property that is not qualified property. Income is defined as federal adjusted gross income, less deductions for certain medical and funeral expenses, business losses, early withdrawal penalties, and alimony. Income also includes social security and similar benefits, as well as most non-taxable income.

[X] Income includes, but is not limited to, alimony, support money, cash public assistance and relief, pension or annuity benefits, federal social security benefits, veterans' benefits, nontaxable interest, workers' compensation, and unemployment compensation benefits, with some exceptions identified in statute. Some municipalities refund a portion of the municipal property tax levy to the senior citizen or disabled citizens. The property tax assistance grant shall in no case exceed the amount of the general property taxes paid.

[X] This deduction cannot be in addition to any other exemption from taxes to which the individual may be entitled, except a veteran’s deduction. Recipients of this benefit are eligible to receive any homestead rebate or credit.

[X] Household income means the total federal adjusted gross income (AGI) and Nebraska adjustments including railroad or retirement benefits which are excluded in the computation of the AGI. Applications are to be filed after February 1 and by June 30, 2021.

[X] Teton County is the only county that has adopted this program. An alternative qualification is if the owner demonstrates that gross monthly household income is at or below 250% of the federal poverty level for a household of 4 as adjusted annually by the comparative cost-of-living index for the respective county as determined by the division of economic analysis, department of administration and information.

[X] Effective 1 January 2020, an eligible disabled person who is 65 or older may not receive both a disabled and an elderly residence homestead exemption from the same taxing unit (city, county, school, or special district) in the same year but can choose either if the taxing unit adopted both. Additionally, an eligible disabled person who is 65 years or older can receive both a disabled and an elderly residence homestead exemption in the same year if the person receives the exemptions in relation to taxes levied by those taxing units. This was enacted by 2019 Tex. Gen. Laws. ch. 457 § 1 (HB 2441) The exemption is extended to active duty military on orders out of the area. An applicant can receive either an elderly or disabled exemption but cannot receive both.

[X] Rent is exclusive of any federal rent subsidy and of charges for any utilities, services, furniture, furnishings, or personal property appliances furnished by the landlord. Taxable value for residential property is calculated as 4.5% of market value based on all properties being assessed at 50% of market value and residential properties further taxed at 9% of assessed value. Income does not include gifts, inheritances, life insurance proceeds, social security lump sum death payments, insurance payments, federal fuel assistance, renter's refund payments, food stamps, veteran's disability payments, payments for foster care, Retired Senior Volunteer Program payments, Senior Companion Program, Vista Program, and medical expenses paid during the year if not reimbursed.

[X] With limited exceptions, recipients of this benefit are not eligible for any other benefits specified under Chapter 59 §5. In calculating gross receipts, business expenses and losses may be deducted. There is also a deduction for income received from federal, state, and local government annuities, pensions, and retirement plans. In calculating the value of a whole estate, an applicant may elect to include the value of property occupied as a domicile in which case the maximum eligibility threshold is $40,000 for an individual or $45,000 for a married couple. The benefit will be prorated if the applicant owns the residence with someone other than their spouse by the percentage of the applicant's ownership interest in the property.

[X] The ordinance requires a taxpayer claiming the exemption to annually submit a sworn statement of household income prior, on a form prescribed by the Department of Revenue, to the property appraiser not later than 1 March. The income limitation shall be adjusted annually on 1 January by the percentage change in the average cost-of-living index. The homeowner must have legal title or beneficial title in equity of the property, and they also must make a good faith effort to make the property their permanent residence. The homestead exemption does not extend to residents claiming permanent residence in other states. A homestead damaged by misfortune or calamity that is uninhabitable on 1 January may qualify for the exemption if (a) the homeowner is otherwise qualified for a homestead exemption and (b) the homeowner intends to rebuild or repair the property within 3 years. Failure to rebuild or repair within 3 years constitutes an abandonment of the property as a homestead.