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.

Select All
Select All
Select All
Select All
Select All
State Yearsort ascending Program Name Benefit Type Eligibility Criteria Footnote Sources Record ID
Indiana 2022 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 101 IN107_RR22
West Virginia 2022 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 102 WV102_RR22
Colorado 2022 Property Tax and Rent Rebate (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Surviving Spouse, Other Criteria 103 CO102_RR22
Rhode Island 2022 Local Option Tax Rate and Valuation Freeze with Eligibility Requirements Assessment Freeze Age, Disability, Income Ceiling 104 RI102_RR22
Colorado 2022 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner, Other Criteria 105 CO101_RR22
Maryland 2022 Local Option Property Tax Deferral Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 106 MD102_R22
Massachusetts 2022 Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 107 MA112_RR22
Kentucky 2022 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 108 KY101_RR22
Utah 2022 Local Option Indigent Abatement Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 109 UT102_RR22
Delaware 2022 Local Option Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 110 DE103_RR22
South Carolina 2022 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 111 SC103_RR22
Idaho 2022 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 112 ID102_RR22
Minnesota 2022 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 113 MN104_RR22
Mississippi 2022 Homestead Exemption for Seniors or the Disabled Assessment Freeze, Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 114 MS102_RR22
Arkansas 2022 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 115 AR103_RR22
Maryland 2022 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Homeowner, Renter 116 MD111_RR22
Florida 2022 Local Option Additional Exemption for Low-Income Seniors with Long-Term Residency Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 117 FL109_RR22
Texas 2022 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 118 TX101_RR22
Montana 2022 Elderly Homeowner/Renter Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter 119 MT104_RR22
Tennessee 2022 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 120 TN103_RR22
New Mexico 2022 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 121 NM101_RR22
Kentucky 2021 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 122 KY101_RR21
District of Columbia 2021 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 123 DC106_RR21
Pennsylvania 2021 Rebate and Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 124 PA102_RR21
Florida 2021 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse 125 FL108_RR21
Ohio 2021 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 126 OH101_RR21
Michigan 2021 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Surviving Spouse 127 MI106_RR21
Arizona 2021 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 128 AZ104_RR21
Maine 2021 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 129 ME106_RR21
Washington 2021 Property Tax Exemption for Widow or Widowers of Veterans (Circuit Breaker) Circuit Breaker Age, Income Ceiling, Principal Residence, Surviving Spouse 130 WA103_RR21
South Dakota 2021 Sales and Property Tax Refund for Senior and Disabled Citizens (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 131 SD101_RR21
Georgia 2021 School Property Tax Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 132 GA108_RR21
New Hampshire 2021 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 133 NH103_RR21
California 2021 Transfer of Property Tax Base to Replacement Property (Preposition 19) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 134 CA106_RR21
Maryland 2021 Local Property Tax Deferral Options Deferral Age, Income Ceiling, Other Criteria 135 MD102_R21
West Virginia 2021 Tax Relief for Elderly Homeowners and Renters (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 136 WV103_RR21
Tennessee 2021 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 137 TN101_RR21
Illinois 2021 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 138 IL105_RR21
New Jersey 2021 Homestead Benefit Program for Senior Citizens and Disabled Persons (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 139 NJ107_RR21
Connecticut 2021 Exemption for the Disabled with Local Option Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 140 CT101_RR21
Maryland 2021 Local Option Property Tax Credit for Long-term Elderly Residents and Veterans Credit Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 141 MD116_RR21
New Mexico 2021 Property Tax Rebate for Elderly with Local Option (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 142 NM105_RR21
Idaho 2021 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 143 ID102_RR21
Texas 2021 Senior School Tax Freeze with Local Option for Other Local Taxes Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 144 TX102_RR21
Indiana 2021 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 145 IN107_RR21
Colorado 2021 Property Tax and Rent Rebate (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Surviving Spouse, Other Criteria 146 CO102_RR21
Ohio 2021 Disabled Veteran Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 147 OH105_RR21
Connecticut 2021 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 148 CT112_RR21
Massachusetts 2021 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 149 MA105_RR21
Alabama 2021 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 150 AL402_RR21
Nebraska 2021 Homestead Exemption for Senior Citizens (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 151 NE101_RR21
Kansas 2021 Homestead Property Tax Refund (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Veteran, Surviving Spouse, Other Criteria 152 KS102_RR21
Virginia 2021 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner 153 VA101_RR21
Rhode Island 2021 Property Tax Relief for Elderly and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 154 RI101_RR21
Georgia 2021 Homestead Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 155 GA101_RR21
Minnesota 2021 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 156 MN104_RR21
Arizona 2021 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 157 AZ107_RR21
Maine 2021 Deferred Collection of Homestead Property Taxes (Program Phasing Out) Deferral Age, Homeowner, Income Ceiling, Principal Residence 158 ME108_RR21
Washington 2021 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 159 WA104_RR21
South Dakota 2021 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 160 SD103_RR21
Georgia 2021 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 161 GA110_RR21
New Hampshire 2021 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 162 NH108_RR21
Colorado 2021 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner, Other Criteria 163 CO101_RR21
Maryland 2021 State Renters' Tax Credit with Local Option (Circuit Breaker) Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 164 MD103_RR21
Wisconsin 2021 Homestead Credit (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 165 WI101_RR21
Tennessee 2021 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 166 TN103_RR21
Illinois 2021 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 167 IL106_RR21
North Carolina 2021 Homestead Circuit Breaker Tax Deferment for Senior or Disabled Citizens Circuit Breaker, Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 168 NC103_RR21
Connecticut 2021 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 169 CT102_RR21
Massachusetts 2021 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 170 MA101_RR21
New York 2021 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 171 NY104_RR21
New Mexico 2021 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 172 NM101_RR21
Texas 2021 Disabled Veterans Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 173 TX103_RR21
Iowa 2021 Elderly and Disabled Homeowner and Renters Property Tax Credit (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 174 IA101_RR21
Connecticut 2021 Income Tax Credit for Property Taxes Paid (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 175 CT107_RR21
Oklahoma 2021 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 176 OK101_RR21
Delaware 2021 Local Option Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 177 DE103_RR21
Massachusetts 2021 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 178 MA108_RR21
Alabama 2021 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner, Other Criteria 179 AL103_RR21
Kansas 2021 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 180 KS103_RR21
Massachusetts 2021 Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 181 MA112_RR21
Alaska 2021 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 182 AK103_RR21
Louisiana 2021 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 183 LA103_RR21
Washington 2021 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 184 WA101_RR21
Missouri 2021 Property Tax Credit Claim (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Veteran, Surviving Spouse, Other Criteria 185 MO103_RR21
Rhode Island 2021 Local Option Tax Rate and Valuation Freeze with Eligibility Requirements Assessment Freeze Age, Disability, Income Ceiling 186 RI102_RR21
Georgia 2021 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 187 GA103_RR21
Mississippi 2021 Homestead Exemption for Seniors or the Disabled Assessment Freeze, Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 188 MS102_RR21
Arkansas 2021 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 189 AR103_RR21
Maine 2021 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 190 ME109_RR21
Delaware 2021 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 191 DE101_RR21
West Virginia 2021 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Principal Residence, Other Criteria 192 WV101_RR21
South Dakota 2021 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 193 SD104_RR21
Hawaii 2021 Basic and Elderly Home Exemption Exemption Age, Homeowner, Principal Residence, Other Criteria 194 HI101_RR21
New Jersey 2021 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 195 NJ103_RR21
Colorado 2021 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 196 CO103_RR21
Maryland 2021 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Homeowner, Renter 197 MD111_RR21
Wisconsin 2021 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Other Criteria 198 WI102_RR21
Tennessee 2021 Local Option Property Tax Freeze Act Assessment Freeze, Other Age, Homeowner, Income Ceiling, Principal Residence 199 TN104_RR21
Illinois 2021 Senior Citizens Homestead Exemption Exemption Age, Homeowner, Principal Residence 200 IL108_RR21

Pages

# State Year Source
101 Illinois 2022 Illinois Compiled Statutes, 35 ILCS 200/15-172 (in effect for 2022)
P.A. 102-0895 § 10 (SB1975)
Illinois, Winnebago County Supervisor of Assessments, 2022 Senior Assessment Freeze Application, Form PTAX-340 (2022)
[https://wincoil.gov/images/departments/Supervisor_of_Assesments/Documents/PDFs/exemption_forms/2022_saf_form_fill-in.pdf Accessed 11/28/2023]
View Archived Source

Illinois Department of Revenue, Income Exempt from Tax, Publication 101 (Revised June 2022)
[https://www2.illinois.gov/rev/research/publications/pubs/Documents/pub-101.pdf Accessed 11/28/2023]
View Archived Source
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
102 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
103 Arizona 2022 Ariz. Rev. Stat. § 42-17401; (in effect for 2022)
A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
Maricopa County Treasurer Annual Report FY2020
[https://treasurer.maricopa.gov/PDFs/AnnualReports/Annual_Report_FY2020.pdf Accessed 1/8/2022]
View Archived Source
104 Washington 2022 Wash. Rev. Code § 84.38.010 ~ 84.38.160 (in effect for 2022)
Washington Department of Revenue, Property Tax Deferral for Senior Citizens and Disabled Persons (2021)
[https://dor.wa.gov/sites/default/files/2022-02/PTDeferral_SeniorsDisabilities.pdf?uid=6262d8decdc6f Accessed on 02/17/2023]
View Archived Source

Washington Department of Revenue, Income Thresholds for Senior Citizens and Disabled Persons Exemptions and Deferral for Tax Years 2020-2024
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/IncomeThres_20-24.pdf Accessed on 02/17/2023]
View Archived Source
105 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
106 California 2022 Ca. Gov. Code § 16180 ~ 16187 (in effect 2022)
Ca. Rev. & Tax. Code § 20514 ~ § 20623
Ca. Rev. & Tax. Code § 20639 ~ § 20639.13
Cal. Const. Art. XIII, § 8.5
California Office of the Controller, Property Tax Postponement Application Fiscal Year 2022-23 (for filing beginning in 2022)
[https://web.archive.org/web/20230330231445/https://www.sco.ca.gov/Files-ARD-Tax-Info/2022-23PTPApplicationPackage_ADA_FINAL.pdf Accessed 02/14/2023]
View Archived Source
107 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]
108 Indiana 2022 Indiana Code, IC § 6-1.1-12-14 (in effect for 2022)
Indiana Department of Local Government Finance, Application for Tax Deduction for Disabled Veterans and Surviving Spouses of Certain Veterans, Form 12662 (January 2020)
[https://forms.in.gov/Download.aspx?id=4735 Accessed 11/27/2023]
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
109 West Virginia 2022 W. Va. Code § 11-21-21 (in effect for 2022)
West Virginia, Tax Division, Senior Citizen Tax Credit TSD-411 (Jan. 2023)
[https://tax.wv.gov/Documents/TSD/tsd411.pdf Accessed 12/01/2023]
View Archived Source
West Virginia, Tax Division, Senior Citizens Tax Credit
[https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizensTaxCredit.aspx Accessed 12/01/2023]
View Archived Source
110 Colorado 2022 Colo. Rev. Stat. § 39-31-101 (in effect for 2022)
Colorado Department of Revenue, Colorado Property Tax/Rent/Heat Rebate Filing Guide (Tax year 2021 for benefit 2022)
[https://tax.colorado.gov/sites/tax/files/documents/Book0104PTC_English_2021.pdf Accessed on 07/17/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Colorado/2022/co_property_rent_heat_rebate_book0104ptc_english_2021.pdf
111 Rhode Island 2022 R.I. Gen. Laws § 44-3-15 ~ § 44-3-15.1;
R.I. Gen. Laws § 44-3-16;
R.I. Gen. Laws § 44-3-16.2;
R.I. Gen. Laws § 44-3-31.1 (in effect for 2022)
Rhode Island, Department of Revenue, Veteran Senior and Other Tax Exemption Programs (December 2021)
[http://www.municipalfinance.ri.gov/documents/data/exemptions/Veterans-Senior-Exemptions-Report.pdf Accessed 09/07/2023]
View Archived Source
112 Colorado 2022 Colo. Rev. Stat. § 39-3.5-101 ~ § 39-3.5-119 (in effect for 2022)
Colorado Department of the Treasury, Property Tax Deferral Program
[https://treasury.colorado.gov/senior-and-veteran-property-tax-programs Accessed 02/17/2023]
View Archived Source
113 Maryland 2022 Md. Code, Tax-Property § 10-201;
Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2022)

Prince George's County, Office of Finance Treasury Division, Application for Tax Deferral for Elderly or Disabled
[https://www.princegeorgescountymd.gov/DocumentCenter/View/10230/Application-for-Tax-Deferral-PDF Accessed 11/15/2023]
View Archived Source
Maryland Department of Assessments and Taxation, A Homeowner's Guide to Property Taxes and Assessments
[http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx Accessed 11/15/2023]
View Archived Source
114 Massachusetts 2022 Mass. Gen. Laws ch. 59, § 5-18 (in effect for 2022)
Massachusetts Department of Revenue, Application for Statutory Exemption, Financial Hardship: Activated Military - Age and Infirmity, Form 98 (November 2016)
[https://www.mass.gov/files/documents/2017/09/25/form98.pdf Accessed 12/29/2023]
View Archived Source
115 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
116 Utah 2022 Utah Code § 59-2-1801 ~ § 59-2-1807 (in effect for 2022)
Utah, Tax Commission, Property Tax Relief Programs for Individuals, Publication 36 (February 2022)
[https://web.archive.org/web/20220202152102/https://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 09/26/2023]
View Archived Source

Utah, Summit County, 2022 Property Tax Relief Application
[https://web.archive.org/web/20230407081527/https://www.summitcounty.org/DocumentCenter/View/8949/Tax-Relief-Application-Form Accessed 09/26/2023]
View Archived Source
Utah, Summit County, Property Tax Relief
[https://www.summitcounty.org/1033/Property-Tax-Relief Accessed 02/24/2023]
View Archived Source

Utah, Summit County, FAQs
[https://web.archive.org/web/20220527155533/https://summitcounty.org/FAQ.aspx?QID=193 Accessed 09/26/2023]
View Archived Source
117 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
118 South Carolina 2022 S.C. Code Ann. § 12-37-250;
S.C. Code Ann. § 12-37-270 (in effect for 2022)
South Carolina, Department of Revenue, General Information on the Taxation of Real and Personal Property, (2020)
[https://dor.sc.gov/resources-site/lawandpolicy/Documents/SCTIED-Chapter%205.pdf#search=homestead%20exemption Accessed 03/21/2022]
View Archived Source

South Carolina, Department of Revenue, Brief Overview and Current Status of Property Tax in South Carolina (2020)
[https://www.scstatehouse.gov/Archives/CitizensInterestPage/PropertyTaxReform/BriefOverviewofPropertyTaxesinSC.doc Accessed 03/21/2022]
View Archived Source
South Carolina, Department of Revenue, Homestead Exemption (October 2022)
[https://web.archive.org/web/20221001103958/https://dor.sc.gov/lgs/homestead-exemption Accessed 09/28/2023]
View Archived Source
119 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
120 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
121 Mississippi 2022 Miss. Code Ann. § 27-33-19;
Miss. Code Ann. § 27-33-67 (2);
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 11/09/2023]
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
122 New Mexico 2021 N.M. Stat. § 7-2-18 (in effect for 2021)
New Mexico Taxation and Revenue, 2021 PIT-RC New Mexico Rebate and Credit Instructions and Schedule n.d. (2021)
[https://www.freetaxusa.com/FreeTaxUSA/formdownload?form=nm_pit_rc_inst.pdf Accessed 09/07/2022]
View Archived Source
123 Texas 2021 Tex. Tax Code §11.26,
Tex. Tax Code §11.261 (in effect for 2021)
2019 Tex. Gen. Laws ch. 1284 § 1

Tex. Cons. §1-b(h)
124 Illinois 2021 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2021)
Illinois Department of Revenue, Application for Deferral of Real Estate / Special Assessment Taxes for Tax Year 2020
[https://willcountytreasurer.com/wp-content/uploads/2021/02/Senior-Deferral-Form-IL-1017-Application.pdf Accessed 05/07/2022]
View Archived Source

Illinois Department of Revenue, Publication 101 - Income Exempt from Tax (2020)
[https://www2.illinois.gov/rev/research/publications/pubs/Documents/pub-101.pdf Accessed 05/07/2022]
View Archived Source
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions
[https://www2.illinois.gov/rev/localgovernments/property/Pages/taxrelief.aspx Accessed 05/07/2022]
125 Ohio 2021 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2021)
2020 Ohio Laws File No. TBD §1 (Amended HB 17)
Ohio Department of Taxation, Application for Homestead Exemption for Disabled Veterans and Surviving Spouses
[https://www.tax.ohio.gov/portals/0/forms/real_property/DTE_105I.pdf Accessed 02/24/2022]
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 02/24/2022]
View Archived Source
Ohio Department of Taxation, Real Property Tax- Homestead Means Testing
[https://tax.ohio.gov/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing Accessed 02/24/2022]
View Archived Source
126 Connecticut 2021 Conn. Gen. Stat. § 12-81(55);
Conn. Gen. Stat. § 12-81i;
Conn. Gen. Stat. § 12-81l;
Conn. Gen. Stat. § 12-94a (in effect for 2021)
Connecticut Office of Policy and Management, Application for Disabled Form D1
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/D1Disabled-App.pdf Accessed 1/12/2022]
View Archived Source

Connecticut Office of Policy and Management Question and Answer Booklet Totally Disabled Q&A pp. 31- 33
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/OWNERS-Disabled-Add-Vets-QA-2021.pdf Accessed 11/04/2021]
View Archived Source
Disabled Tax Relief Program Description, Office of Policy and Management
[http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383142 Accessed 1/12/2022]
127 Kentucky 2021 Ky. Rev. Stat. Ann. § 132.751;
Ky. Rev. Stat. Ann. § 132.810 (in effect for 2021)
Ky. Const. §170
Kentucky Department of Revenue, DOR Sets 2021-2022 Homestead Exemption Press Release
Homestead Exemption Allowance for 2021 and 2022
[https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/PublishingImages/Pages/Homestead-Exemption/Homestead%20Exemption%20for%202021-2022.pdf accessed 01/20/2022]
View Archived Source

Kentucky Department of Revenue, Application for Exemption Under the Homestead Amendment, 62A350 (2016)
[https://revenue.ky.gov/Forms/62A350.pdf accessed 01/20/2022]
View Archived Source

Department of Revenue - Jefferson County PVA Office, Application for Exemption Under the Homestead Amendment, (2017)
[https://jeffersonpva.ky.gov/wp-content/uploads/2018/04/HDExemptionApplication-Writable022017.pdf Accessed 01/20/2022]
View Archived Source
128 Massachusetts 2021 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2021)
Massachusetts Division of Local Services, Taxpayers Guide to Local Property Tax Deferrals for Seniors (2016)
[https://www.mass.gov/doc/qualifying-persons/download Accessed 01/28/2022]
View Archived Source

Massachusetts Department of Revenue, Informational Guideline Release 06-201 for Senior Property Tax Deferrals (2006)
[https://archives.lib.state.ma.us/bitstream/handle/2452/41694/ocn425958307-06-201.pdf?sequence=1&isAllowed=y Accessed 01/28/2022]
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 01/28/2022]
View Archived Source
Massachusetts Division of Local Services Guidelines, Opinions And Advisories
[https://www.mass.gov/lists/guidelines-opinions-and-advisories Accessed 01/28/2022]

State Library of Massachusetts Informational Guideline Releases: Recent Submissions
[https://archives.lib.state.ma.us/handle/2452/41056/recent-submissions Accessed 01/28/2022]

Massachusetts Department of Revenue, Property Tax Forms and Guides
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 01/28/2022]
129 Kansas 2021 Kan. Stat. Ann. § 79-4501 ~ 79-4531 (in effect for 2021)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2020)
[https://www.ksrevenue.gov/pdf/k-40hbook20.pdf Accessed 01/20/2022]
View Archived Source

Kansas Department of Revenue 2020 Kansas Homestead Claim Form k-40h (filing in 2021)
[https://www.ksrevenue.gov/pdf/k-40h20.pdf Accessed 01/20/2022]
View Archived Source

Department of Revenue - Division of Property Valuation, A Homeowner's Guide to Property Tax in Kansas, (2016)
[https://www.ksrevenue.org/pdf/pvdhomeowner.pdf accessed 01/20/2022]
View Archived Source
130 Idaho 2021 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2021)
2021 Idaho Sess. Laws p. 238 (HB309)
Idaho Tax Commission Deferral
[https://tax.idaho.gov/pubs/EBR00067_07-01-2021.pdf Accessed 10/04/2021]
View Archived Source
131 Indiana 2021 Ind. Code § 6-1.1-12-14 (in effect for 2021)
P.L. 159-2020,SEC. 17
P.L. 114-2019,SEC. 2
Department of Local Finance, Form 12662 (2020)
[https://forms.in.gov/Download.aspx?id=4735 Accessed 01/19/2022]
View Archived Source
Department of Local Government Finance Forms
[https://www.in.gov/dlgf/2344.htm Accessed 01/19/2022]
132 Pennsylvania 2021 2006 Pa. Act 1, P.L. 1873 §1301 ~ §1313 (Taxpayer Relief Act) (in effect for 2021)
Pennsylvania Department of Revenue Form PA-1000 Application for Property Tax/Rent Rebate Program (for filing in 2020 for 2019 taxes)
[https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2019_pa-1000.pdf Accessed 11/10/2021]
View Archived Source

Pennsylvania Department of Revenue Property Tax/Rent Rebate Booklet and Filing Instructions
[https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2019_pa-1000_inst.pdf Accessed 02/24/2021]
View Archived Source

Pennsylvania Department of Revenue Property Tax/Rent Rebate Brochure
[https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/rev-573.pdf Accessed 03/05/2022]
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
133 Colorado 2021 Colo. Rev. Stat. § 39-31-101 (in effect for 2021)
Colorado Department of Revenue Property Tax/Rent/Heat Rebate Booklet, (Tax year 2020 for benefit 2021)
[https://tax.colorado.gov/sites/tax/files/DR0104PTC_2020.pdf Accessed on 05/07/2022]
View Archived Source

Final Fiscal Note (2014) Colorado Legislative Council Staff Fiscal Note
[http://www.leg.state.co.us/clics/clics2014a/csl.nsf/billcontainers/252DAD4B597DDA3387257C300005BB72/$FILE/SB014_f1.pdf Accessed 05/07/2022]
View Archived Source
134 Connecticut 2021 Conn. Gen. Stat. §12-129n (in effect for 2021)
Office of Legislative, Research Property Tax Relief for Seniors, OLR Research Report 2008R-005
[https://www.cga.ct.gov/2008/rpt/2008-R-0005.htm Accessed 01/13/2022]
View Archived Source
135 Michigan 2021 Mich. Comp. Laws § 206.520;
Mich. Comp. Laws § 206.522 (in effect for 2021)
Michigan Individual Income Tax Forms and Instruction MI-1040 (filing 2021)
[https://www.michigan.gov/documents/taxes/MI-1040_711857_7.pdf Accessed 01/31/2022]
View Archived Source

Michigan Department of Treasury, Taxpayer's Guide 2018
[https://www.legislature.mi.gov/Publications/TaxpayerGuide-2018.pdf Accessed 01/31/2022]
View Archived Source

Michigan Department of Treasury, Checklist for Determining Total Household Resources
[https://www.michigan.gov/documents/taxes/ChecklistDetermineTHR_444822_7.pdf accessed 01/31/2022]
View Archived Source

Michigan Department of Treasury, Checklist for Preparing a Homestead Property Tax Credit (MI-1040CR)
[https://www.michigan.gov/documents/taxes/Checklist_Preparing_HPTC_1-2020_716015_7.pdf accessed 01/31/2022] View Archived Source

Michigan Department of Treasury, General Information for Filing Homestead Property Tax Credit Claim, (2021)
[https://www.michigan.gov/documents/taxes/MI-1040CR_Property_Tax_Credit_Instructions_712106_7.pdf Accessed 01/31/2022]
View Archived Source

Michigan Department of Treasury, 2020 Michigan Homestead property Tax Credit Claim MI-1040CR (filing 2021)
[https://www.michigan.gov/documents/taxes/MI-1040CR_711858_7.pdf Accessed 01/31/2022]
View Archived Source

Michigan Department of Treasury, 2020 Michigan Homestead Property Tax Credit Claim MI-1040CR-2 for Veterans and Blind People (filing 2021)
[https://www.michigan.gov/documents/taxes/MI-1040CR-2_711873_7.pdf Accessed 01/31/2022]
View Archived Source

Michigan Department of Treasury, Homestead Property Tax Credit Information (2021)
[https://www.michigan.gov/taxes/0,4676,7-238-43535_43538-155081--,00.html Accessed 01/31/2022]
136 Alabama 2021 Ala. Code § 40-9-19;
Ala. Code § 40-9-21 (in effect for 2021)
Alabama Homestead Comparison Chart (May 2013)
[https://revenue.alabama.gov/property-tax/homestead-exemptions/ Accessed on 1/8/2022]
View Archived Source
137 Maine 2021 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2021)
[https://www.mainelegislature.org/legis/statutes/36/title36sec6232.html Accessed 01/24/22]
View Archived Source
138 Nebraska 2021 Neb. Rev. Stat. § 77-3501 ~ § 77-3507;
Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2021)
Nebraska Department of Revenue, Homestead Exemption Information Guide (Feb 2021)
[https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/pad/info/96-299.pdf Accessed 02/03/2022]
View Archived Source
139 Washington 2021 Wash. Rev. Code § 84.39.010 (in effect for 2021)
Washington Department of Revenue, Property Tax Assistance Program for Widows or Widowers of Veterans (2021)
[https://masoncountywa.gov/forms/assessor/PTAssistance_WidowsWidowers.pdf Accessed 01/15/2021]
View Archived Source

Washington Department of Revenue, Property Tax Assistance Claim Form for Widows or Widowers of Veterans, (2020)
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/63-0023.doc Accessed 01/15/2021]
View Archived Source
140 South Dakota 2021 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2021)
2021 S.D. Sess. Laws ch. 48 § 4
2020 S.D. Sess. Laws ch. 33 § 4
2020 S.D. Sess. Laws ch. 33 § 5
South Dakota Department of Revenue, 2020 (to be filed in 2021) Sales or Property Tax Refund for Seniors and Disabled: Application, (2020)
[https://dor.sd.gov/media/wsqehuhj/2020-sales-property-tax-refund-elderly-disabled.pdf Accessed 03/24/2022]
View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website
[https://dor.sd.gov/individuals/taxes/property-tax/relief-programs/#sale Accessed 03/24/2022]
View Archived Source
141 District of Columbia 2021 DC ST § 47-863 (in effect for 2021)

Office of Tax and Revenue, Homestead Deduction Property Tax Relief Application ASD-100, (2021)
[https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/ASD-100_HOMESTEAD_APPLICATION_02112021.pdf Accessed on 01/13/2022]
View Archived Source
142 Florida 2021 Fla. Stat. § 196.082 (in effect for 2021)
2020 Fla. Laws, ch. 179/HJR 877 (or Florida 2020 LRCA 6)
Fla. Const. Art. VII § 6

Original Application for Homestead and Related Tax Exemption, Department of Revenue, 2021
[http://floridarevenue.com/property/Documents/dr501.pdf Accessed 01/14/2022]
View Archived Source
143 New Hampshire 2021 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2021)
144 Ohio 2021 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2021)
Effective 15 January 2021, peace officers, firefighters, and first responders qualify for the exemption irrespective of their volunteer or paid positions for tax year 2020 and every tax year after that. This was enacted by 2020 Ohio Laws File No. TBH §1 (HB 17).
2020 Ohio Laws File No. TBD §1 (HB 17)

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 02/24/2022]
View Archived Source

Ohio Department of Taxation Application for Homestead Exemption for the Elderly and Disabled, (2020)
[https://tax.ohio.gov/static/forms/real_property/dte_105a.pdf Accessed 02/24/2022]
View Archived Source


Ohio Department of Taxation Frequently Asked Questions - Homestead Exemption for the Elderly and Disabled
[https://www.tax.ohio.gov/real_property/faqs/homestead_exemption_faqs/tabid/3074/Default.aspx?QuestionID=304&AFMID=9554 Accessed 02/24/2022]
145 Arizona 2021 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2021)
146 Maryland 2021 Md. Code, Tax-Property § 10-201;
Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2021)

Department of Assessments and Taxation, A Homeowner's Guide to Property Taxes and Assessments,
[http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx Accessed 11/2/2022]
View Archived Source
147 West Virginia 2021 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2021)
West Virginia State Tax Department IT-140 Personal Income Tax Return Forms and Instructions (2020)
[https://tax.wv.gov/Documents/TaxForms/2020/it140.booklet.pdf Accessed 04/29/2022]
View Archived Source
148 Tennessee 2021 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2021)

Tennessee Comptroller of the Treasury, Property ax Relief Program Brochure (2021)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-relief/TaxReliefBrochure.pdf Accessed 03/26/2022]
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 02/12/2021]
149 Georgia 2021 Ga. Code Ann. § 48-5-52 (in effect for 2021)
Ga. Const. Art. VII, § II
Georgia Department of Revenue, Application for Homestead Exemptions (General)
[https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Form/LGS-Homestead_Application_for_Homestead_Exemption.pdf Accessed 01/14/2022] View Archived Source

Georgia Department of Human Services Senior Homeowner's Resource Guide (Page 25-28)
[https://dhs.georgia.gov/sites/dhs.georgia.gov/files/Sr%20Homeowners%20Resource%20Guide%202013-R.pdf Accessed 01/14/2022]
View Archived Source
Property Tax Exemptions, Department of Revenue
[https://dor.georgia.gov/property-tax-exemptions Accessed 01/14/2022]
View Archived Source
150 New Jersey 2021 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2021)
New Jersey Department of the Treasury, Division of Taxation, Homestead Benefit Program Website, (2021)
[https://www.state.nj.us/treasury/taxation/pdf/homestead/hownerappins.pdf Accessed 12/22/2022]
View Archived Source
151 California 2021 Cal. Revenue and Taxation Code § 69.6 (in effect for 2021)
Cal. Const. Art. XIIIA § 2 (a)
California Board of Equalization, Board of Equalization Proposition 19 Information
[https://www.boe.ca.gov/prop19/#Charts Accessed 12/22/2022]
View Archived Source

California Board of Equalization Letter to Assessors Implementation of Proposition 19 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, Property Tax Savings: Transfer of Base Year Value for Persons Age 55 and over 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, Property Tax Savings: Transfer of Base Year Value for Disabled 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, 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 1/12/2022]
View Archived Source

Propositions 60/90 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#FAQs Accessed 1/12/2022]
View Archived Source

Proposition 110 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 1/12/2022]
View Archived Source
152 Maryland 2021 Md. Code, Tax-Property § 9-258
Md. Code, Tax-Property § 9-105 (in effect for 2021)
2020 Md. Laws, Ch. 642,Sec. 1, eff. 6/1/2020
153 Massachusetts 2021 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17F (in effect for 2021)
Massachusetts 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 01/28/2022]
View Archived Source

Massachusetts Department of Revenue State Tax Form 96-6 Application for Statutory Exemption for Seniors, Surviving Spouses, Minor Children (2017)
[https://www.mass.gov/doc/form-96-6-application-for-personal-property-tax-exemptions-for-seniors-surviving-spouses-or/download Accessed 01/28/2022]
View Archived Source
Property Tax Forms and Guides, Massachusetts Department of Revenue
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 01/28/2022]
154 New Mexico 2021 N.M. Stat. § 7-36-21.3 (in effect for 2021)

N.M. Laws ch. 140 § 1
N.M. Laws ch. 73 § 1 (in effect for 2021)
N.M. Const. art. VII, § 1
State of New Mexico, Santa Fe County, 2021 Tax Year Application
[https://www.santafecountynm.gov/media/files/Downloadable%20Forms/2021%20Valuation%20Freeze.pdf accessed 09/07/2022]
View Archived Source
155 Texas 2021 Tex. Tax Code Ann. § 11.22;
Tex. Tax Code Ann. § 11.131;
Tex. Tax Code Ann. § 11.132 (in effect for 2021)
Tex. Constitution Article VIII §2
Texas Property Tax Exemption, Texas Comptroller of Public Accounts (2020)
[https://comptroller.texas.gov/taxes/property-tax/exemptions/index.php Accessed 03/29/2022]
View Archived Source

Texas Comptroller of Public Accounts, Application for Disabled Veteran’s or Survivor’s Exemption
[https://comptroller.texas.gov/forms/50-135.pdf Accessed 03/29/2022]
View Archived Source

Texas Comptroller, Disabled Veterans and Surviving Spouses FAQs
[https://comptroller.texas.gov/taxes/property-tax/exemptions/disabledvet-faq.php Accessed 03/29/2022]
View Archived Source
156 Illinois 2021 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2021)
157 Oklahoma 2021 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2021)
Oklahoma Tax Commission Claim Form for Credit or Refund for Property Taxes 2021 (based on 2020 income)
[https://lincolnassessor.org/download/form-538-h-claim-for-credit-or-refund-of-property-tax/?wpdmdl=225&refresh=6218504e32b011645760590 Accessed 02/24/2022]
View Archived Source

Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://static1.squarespace.com/static/6036b93771a99b354a5ee6e3/t/607db283400b1d6afe02301c/1618850435968/TES-14+2021.pdf Assessed 02/24/2022]
View Archived Source
158 Connecticut 2021 Conn. Gen. Stat. § 12-129b~ §129d;
Conn. Gen. Stat. § 12-129p (in effect for 2021)
Form M-36, Office of Policy and Management
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/Freeze-App-M36R.pdf Accessed 1/12/2022]
View Archived Source
Property Tax Relief for Seniors
[http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383144 Accessed 1/12/2022]
View Archived Source
159 Massachusetts 2021 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2021)

Massachusetts Department of Revenue, Schedule CB Circuit Breaker Credit Form 2020 (for 2021 filing)
[https://www.mass.gov/doc/2020-schedule-cb-circuit-breaker-credit/download?_ga=2.50201126.1888149588.1663074711-1838975645.1663074711 Accessed 09/13/2022]
View Archived Source
Massachusetts: Applying for the Circuit Breaker Credit
[https://westfordma.gov/DocumentCenter/View/9933/DOR-Circuit-Breaker?bidId=#:~:text=The%20maximum%20credit%20allowed%20is,to%20the%20taxpayer%20without%20interest Accessed 09/13/2022]
View Archived Source
160 New York 2021 N.Y. R.P.T Law § 425
N.Y. Tax Law §606(eee) (in effect for 2021)
NY CLS Const Art XVI, § 1
New York State Department of Taxation and Finance Office of Real Property Tax Service, Application for Basic STAR Exemption for the 2021-2022 School Year RP-425-B, (2020)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp425b_fill_in.pdf Accessed 11/15/2021]
View Archived Source

New York State Department of Taxation and Finance Office of Real Property Tax Service, Application for Enhanced STAR Exemption for the 2021-2022 School Year RP-425-E, (2020)
View Archived Source

New York State Department of Taxation and Finance, Questions and Answers for Homeowners about the New STAR Credit Program, (2020)
[https://www.tax.ny.gov/pit/property/star/star-administration-faqs.htm accessed 11/15/2021]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit Information, (2020)
[https://www.tax.ny.gov/pdf/star/rp-5310-fs.pdf accessed 11/15/2021]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit, (2019)
[https://www.tax.ny.gov/pit/property/star/default.htm accessed 11/15/2021]
View Archived Source

New York State Department of Taxation and Finance, STAR Eligibility Information, (2020)
[https://www.tax.ny.gov/pit/property/star/eligibility.htm accessed 11/15/2021]
View Archived Source
161 Kansas 2021 Kan. Stat. Ann. §79-32,263 (in effect for 2021)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2020)
[https://www.ksrevenue.gov/pdf/k-40hbook20.pdf Accessed 01/20/2022]
View Archived Source

Homestead Refund and Safe Senior Information, Kansas Department of Revenue, (2020)
[https://www.ksrevenue.org/perstaxtypeshs.html accessed 01/20/2022]
View Archived Source
Property Tax Relief for Low-Income Seniors - Frequently Asked Questions, Kansas Department of Revenue, (2020)
[https://www.ksrevenue.org/safesenior.html accessed 01/20/2022]
162 Virginia 2021 Va. Code Ann. § 58.1-3210 (in effect for 2021)
Constitution of Virginia Article X, §6 (b)
163 Iowa 2021 Iowa Code § 25B.7;
Iowa Code § 422.4;
Iowa Code § 425.17;
Iowa Code § 425.19;
Iowa Code § 425.23;
Iowa Code § 425.24;
Iowa Code § 425.29;
Iowa Code § 425.40 (in effect for 2021)
2021 Iowa Acts ch. 177 § 125
Iowa Department of Revenue, 2021 Property Tax Credit Claim, (2021)
[https://tax.iowa.gov/sites/default/files/2021-01/2021IowaPropertyTaxCreditClaimandInstructions%2854001%29.pdf Accessed 01/20/2022]
View Archived Source
Iowa Department of Revenue, Property Tax Credits and Exemptions Web Page
[https://tax.iowa.gov/property-tax-credits-and-exemptions#Disabled Accessed 01/20/2022]
View Archived Source
164 Rhode Island 2021 R.I. Gen. Laws § 44-33-1 ~ § 44-33-19 (in effect for 2021)
Rhode Island Division of Taxation 2020 Form RI-1040H Application and Instructions (filed in 2021, based on 2020 income)
[https://tax.ri.gov/forms/prior-year-tax/year-ending-12312020 Accessed 03/18/2022]
View Archived Source

Rhode Island Division of Taxation Personal Income Tax Forms
[http://www.tax.ri.gov/taxforms/personal.php Accessed 03/05/2022]
165 Connecticut 2021 Conn. Gen. Stat. § 12-704c (in effect for 2021)
Connecticut Department of Revenue form CT-1040: Individual Income Tax Return Tax year 2020 for benefits in 2021
[https://portal.ct.gov/-/media/DRS/Forms/2020/Income/CT-1040-Online-Booklet_0221.pdf Accessed 05/07/2022]
View Archived Source
166 Delaware 2021 Del. Code tit. 14, §1917 (c) (in effect for 2021)
Delaware Application for Senior School Property Tax Credit
[https://financefiles.delaware.gov/docs/ssptc_app.pdf accessed 01/13/2022]
View Archived Source
167 Minnesota 2021 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2021)

Minnesota Department of Revenue Fact Sheet for Senior Citizens Property Tax Deferral Program
[https://www.lyonco.org/home/showpublisheddocument/4931/63707336131220000 Accessed 02/01/2022]
View Archived Source

Minnesota Department of Revenue Senior Citizens Property Tax Deferral Application
[https://www.revenue.state.mn.us/sites/default/files/2020-04/crscd_20.pdf Accessed 02/01/2022]
View Archived Source

Minnesota Department of Revenue Senior Citizens Property Tax Deferral Program (2019)
[https://www.house.leg.state.mn.us/hrd/pubs/ss/ssscptdp.pdf Accessed 02/01/2022]
View Archived Source
Minnesota Department of Revenue Senior Citizens Property Tax Deferral Program (2021)
[https://www.revenue.state.mn.us/property-tax-deferral-senior-citizens Accessed 2/1/2022]
168 Alabama 2021 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2021)
Alabama Homestead Comparison Chart (May 2013)
[https://revenue.alabama.gov/property-tax/homestead-exemptions/ Accessed on 1/8/2022]
View Archived Source
169 Maine 2021 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2021)
https://legislature.maine.gov/statutes/36/title36ch908sec0.html
170 Washington 2021 Wash. Rev. Code § f ~ 84.38.160 (in effect for 2021)
2019 Wash. Sess Laws C. 453
Washington Department of Revenue, Property Tax Deferral for Senior Citizens and Disabled Persons, (2021)
[ https://dor.wa.gov/sites/default/files/2022-02/PTDeferral_SeniorsDisabilities.pdf?uid=6262d8decdc6f Accessed on 04/24/2022]
View Archived Source

Washington Department of Revenue, Income Thresholds for Senior Citizens and Disabled Persons Exemptions and Deferral for Tax Years 2020-2024
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/IncomeThres_20-24.pdf Accessed on 04/24/2022]
View Archived Source
171 South Dakota 2021 S.D. Codified Laws § 43-31-31 ~ § 43-31-41 (in effect for 2021)
South Dakota Department of Revenue Application Form 1294-V15 for Property Tax Deferral for the Elderly
[https://dor.sd.gov/media/z3flsvcj/pt-38c-property-tax-homestead-exemption.pdf Accessed 03/24/2022]
View Archived Source

South Dakota Department of Revenue, Homestead Exemption' Tax Deferral Program Brochure
[https://dor.sd.gov/media/5lrpvndw/homestead-exemption-brochure.pdf Accessed 03/24/2022]
View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website
[http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 03/24/2022]
View Archived Source
172 Georgia 2021 Ga. Code Ann. § 48-5-47 (in effect for 2021)
Ga. Const. Art. VII, § 2
Georgia Department of Revenue, Application for Homestead Exemptions (General)
[https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Form/LGS-Homestead_Application_for_Homestead_Exemption.pdf Accessed 01/14/2022]
View Archived Source

Georgia Department of Human Services Senior Homeowner's Resource Guide (Page 25-28)
[http://dhs.georgia.gov/sites/aging.georgia.gov/files/imported/DHR-DAS/DHR-DAS_Newsletter/GA%20Senior%20Homeowners%20Guide.pdf Accessed 01/14/2022] View Archived Source
Property Tax Guide for Georgia Citizens, Department of Revenue
[https://dor.georgia.gov/property-tax-exemptions Accessed 01/14/2022]
View Archived Source
173 New Hampshire 2021 N.H. Rev. Stat. § 72:33;
N.H. Rev. Stat. § 72:38-a (in effect for 2021)
Elderly and Disabled Tax Deferral Application Form PA-30
[https://www.revenue.nh.gov/forms/documents/pa-30-ext-print.pdf Accessed 02/05/2022]
View Archived Source

New Hampshire Department of Revenue Administration, Forms and Instructions - Exemption & Tax
[https://www.revenue.nh.gov/forms/exempt-credit.htm Accessed 02/05/2022]
174 Arizona 2021 Arz. Const. Art. IX § 18 (7)
Maricopa County Assessor 2021 Senior Valuation Protection Information and Application
View Archived Source

Senior Property Valuation Protection Option
[https://azdor.gov/forms/property-forms/senior-property-valuation-protection-option accessed 1/8/2022]
View Archived Source
175 Maryland 2021 Md. Code Tax-Property § 9-102;
Md. Code Tax-Property §9-402 (in effect for 2021)
2020 Md. Laws ch.179
Maryland Department of Assessments and Taxation Renters' Tax Credit Form RTC-1 (2021)
[https://dat.maryland.gov/realproperty/Documents/2021-RTC-Application.pdf Accessed 09/13/2022]
View Archived Source
176 Wisconsin 2021 Wis. Stat. § 71.07 (4);
Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2021)
Wisconsin Department of Revenue, Wisconsin Homestead Credit Situations and Solutions, (2020)
[https://www.revenue.wi.gov/DOR%20Publications/pb127.pdf Accessed 11/05/2021]
View Archived Source

Wisconsin Department of Revenue Wisconsin Income Tax 2020 Form 1 (2020 income for filing in 2021) Income Tax Form line
[https://www.revenue.wi.gov/TaxForms2020/2020-Form1f.pdf Accessed 04/29/2022]
View Archived Source

Wisconsin Department of Revenue Wisconsin Income Tax 2020 Form 1 Instructions
[https://www.revenue.wi.gov/TaxForms2020/2020-Form1-inst.pdf Accessed 04/29/2022]
View Archived Source

Wisconsin Department of Revenue, Application (Schedule H) for Homestead Credit (2020 taxable information for filing in 2021).
[https://www.revenue.wi.gov/TaxForms2020/2020-ScheduleHf.pdf Accessed 04/29/2022]
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 04/29/2022]
View Archived Source

Wisconsin Department of Revenue Homestead Tax Credit Program Summary (FY 2018)
[https://www.revenue.wi.gov/dorreports/2018hmsted.pdf Accessed 11/05/2021]
View Archived Source
Wisconsin Department of Revenue Website: Claiming a Homestead Credit
[https://www.revenue.wi.gov/Pages/FAQS/ise-home.aspx Accessed 04/29/2022]
View Archived Source
177 Tennessee 2021 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2021)
178 Georgia 2021 Ga. Code Ann. § 48-5-48.3 (in effect for 2021)
Ga. Code Ann. § 48-5-8 (repealed effective 1 July 2018)
179 North Carolina 2021 N.C. Gen. Stat. § 105‑277.1B (in effect for 2021)
Application for Property Tax Relief Property Tax Forms, North Carolina Department of Revenue, (2021)
[https://www.ncdor.gov/media/11284/open Accessed 02/09/2022]
View Archived Source
180 Colorado 2021 Colo. Rev. Stat. § 39-3.5-103;
Colo. Rev. Stat. § 39-3.5-105 (in effect for 2021)
Colorado Department of the Treasury Senior and Veteran Property Tax Programs 2021
[https://treasury.colorado.gov/senior-and-veteran-property-tax-programs Accessed 1/12/2022]
View Archived Source
181 Hawaii 2021 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 2021)
City and County of Honolulu Real Property Assessment Division, Real Property Assessment Exemption Information
[https://www.realpropertyhonolulu.com/help-resources/faq/ Accessed on 01/14/2022]
View Archived Source

City and County of Honolulu Department of Budget Application for Homestead Exemption, (2019)
[https://www.realpropertyhonolulu.com/media/1398/bfsrpp3.pdf Accessed 01/14/2022]
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
182 North Dakota 2021 N.D. Cent. Code § 47-18-01;
N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.3 (in effect for 2021)
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
183 North Carolina 2021 N.C. Gen. Stat. § 105‑277.1 (in effect for 2021)
Application for Property Tax Relief Property Tax Forms, North Carolina Department of Revenue, (2021)
[https://www.ncdor.gov/media/11284/open Accessed 02/09/2022]
View Archived Source
184 Colorado 2021 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2021)
Colo. Const. Art. X, Section 3.5
Colorado Department of the Treasury, Senior and Veteran Property-Tax Programs, Property Tax Exemption Program for Seniors and Disabled Veterans
[https://treasury.colorado.gov/senior-and-veteran-property-tax-programs Accessed 1/12/2022]
View Archived Source

Long Form: Property Tax Exemption for Seniors (2017)
[https://www.denvergov.org/content/dam/denvergov/Portals/assessors-office/documents/Real_Property/Sr_Property_Tax_Exemption/Long_Form.pdf Accessed 1/12/2022]
View Archived Source
185 Massachusetts 2021 Mass. Gen. Laws ch. 59, §5-18A (in effect for 2021)
Massachusetts Department of Revenue State Tax Form 99: Property Tax Deferral for Reasons of Financial Hardship (2016)
[https://www.mass.gov/doc/form-99-application-for-clause-18a-financial-hardship-property-tax-deferral/download Accessed 01/28/2022]
View Archived Source

Massachusetts Department of Revenue State Tax Form 99-1: Property Tax Deferral and Recovery Agreement (2016)
[https://www.townofmilton.org/sites/g/files/vyhlif911/f/uploads/41a_application_form_97.pdf Accessed 01/28/2022]
View Archived Source
Property Tax Forms and Guides, Massachusetts Department of Revenue
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 01/28/2022]
186 Florida 2021 Fla. Stat. § 196.075 (in effect for 2021)
Fla. Const. Art. VII §6(d)
Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return
[http://floridarevenue.com/property/Documents/dr501sc.pdf Accessed 10/31/2022]
View Archived Source

Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 01/14/2022]
View Archived Source

Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions
[http://floridarevenue.com/property/Documents/dr501.pdf Accessed 01/14/2022]
View Archived Source
Florida Department of Revenue, Property Tax Oversight (2021)
[https://floridarevenue.com/property/pages/forms.aspx Accessed 01/14/2022]
View Archived Source
187 New York 2021 N.Y. R.P.T. Law § 467 (in effect for 2021)
New York Department of Taxation and Finance - Office of Real Property Tax Services, Instructions for Form RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp467i.pdf Accessed 11/12/2021]
View Archived Source

New York Department of Taxation and Finance - Office of Real Property Tax Services, Form RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens (2021)
[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 - Office of Real Property Tax Services, Senior Citizens Exemptions
[https://www.tax.ny.gov/pit/property/exemption/seniorexempt.htm accessed 11/12/2021]
188 Texas 2021 Tex. Tax Code §33.06
Tex. Tax Code §11.22 (in effect for 2021)
Texas Comptroller Property Tax Deferral Affidavit Form 50-126
[https://comptroller.texas.gov/forms/50-126.pdf Accessed 03/31/2022]
View Archived Source

Harris County Appraisal District, Tax Deferral Affidavit
[http://hcad.org/assets/uploads/pdf/forms/2019/33-06_Feb_2019_fillable.pdf Accessed 03/31/2022]
View Archived Source
189 Illinois 2021 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2021)
2019 Il. Laws. no 101-0453 § 5
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
190 Oklahoma 2021 Okla. Stat. § 68-2888;
Okla. Stat. § 68-2890.1(B);
Okla. Stat. § 68-2893 (in effect for 2021)
Okla. Const. art. X, § 8C
Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://static1.squarespace.com/static/6036b93771a99b354a5ee6e3/t/607db283400b1d6afe02301c/1618850435968/TES-14+2021.pdf Assessed 02/25/2022]
View Archived Source

Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2020
[https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202020.pdf Accessed 02/27/2021]
View Archived Source
191 Connecticut 2021 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2021)
Connecticut Office of Legislative Research, Research Report "Budget Bill Changes to the Elderly/Disabled Circuit Breaker Program" 2017-R-0268 November 3, 2017
[https://www.cga.ct.gov/2017/rpt/pdf/2017-R-0268.pdf Accessed 01/13/2022]
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 01/13/2022]
View Archived Source

Question and Answer Booklet, Office of Policy and Management
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/OWNERS-Disabled-Add-Vets-QA-2021.pdf Accessed 10/26/2022]
View Archived Source
192 Massachusetts 2021 Mass. Gen. Laws ch. 59, § 5-18 (in effect for 2021)
Massachusetts Department of Revenue State Tax Form 98: Statutory Exemption for Financial Hardship (2016)
[https://www.mass.gov/files/documents/2017/09/25/form98.pdf Accessed 01/28/2022]
View Archived Source
193 Louisiana 2021 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2021)
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 01/22/2022]
View Archived Source
194 Washington 2021 Wash. Rev. Code § 84.36.379 ~ 84.36.389;
Wash. Rev. Code § 84.04.140 (in effect for 2021)
Why is this change in this record? Should you also include that the income levels will be adjusted every 3 rather than 5 years? Where's the citation for the 2024 change? as provided in RCW 84.36.385(8).2023 c.147 §3
Wash. Const. Art. VII §10
Department of Revenue, Application for Senior Citizen and Disabled Persons Exemption from Property Taxes (2021),
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/64-0002.pdf Accessed 12/21/2022]
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
Property Tax Exemption for the Elderly, Disabled or Veterans, Department of Revenue
[https://dor.wa.gov/content/property-tax-exemption-program-senior-citizens-and-disabled-persons Accessed 04/22/2022]
View Archived Source
195 Rhode Island 2021 R.I. Gen. Laws § 44-3-15 ~ R.I. Gen. Laws § 44-3-15.1;
R.I. Gen. Laws § 44-3-16;
R.I. Gen. Laws § 44-3-16.2;
R.I. Gen. Laws § 44-3-31.1 (in effect for 2021)
Rhode Island Department of Revenue Veteran Senior and Other Tax Exemption Programs by Location (2018)
[http://www.municipalfinance.ri.gov/documents/data/exemptions/Veterans-Senior-Exemptions-Report.pdf Accessed 03/19/2022]
View Archived Source
196 Arizona 2021 Ariz. Rev. Stat. § 43-1072 (in effect for 2021)
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
197 District of Columbia 2021 DC ST § 47-845;
DC ST § 47-845.02
DC ST § 47-845.03 (in effect for 2021)
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 10/25/2022]
View Archived Source

Homestead/Senior Citizen Deduction (2017) Office of Tax and Revenue
[http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed 01/13/2022]
View Archived Source
198 Mississippi 2021 Miss. Code Ann. § 27-33-19;
Miss. Code Ann. § 27-33-67 (2);
Miss. Code Ann. § 27-33-75;
Miss. Code Ann. § 27-33-77 (in effect for 2021)
Mississippi Tax Commission, Property FAQ
[https://www.dor.ms.gov/sites/default/files/Property/PropertyFAQ.pdf Accessed 02/02/2022]
View Archived Source
199 Alaska 2021 Alaska Stat. § 29.45.030(e);
Alaska Stat. § 29.45.030(i);
Alaska Stat. § 43.23.005 (in effect for 2021)
Alaska Department of Commerce, Alaska Taxable Report (2020)
[https://www.commerce.alaska.gov/web/Portals/4/pub/OSA/Official%20Alaska%20Taxable%202020.pdf?ver=2021-02-01-094707-703 Accessed on 1/8/2022]
View Archived Source

Property Tax Exemptions in Alaska Division of Community and Regional Affairs (07/01/2013)
[https://www.commerce.alaska.gov/web/dcra/LocalGovernmentResourceDesk/TaxationAssessment/PropertyTaxExemptionsinAlaska.aspx accessed 1/8/2022]
View Archived Source
200 Maine 2021 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2021)
2021 M.E. Laws ch. 120 § 1
CSV

Join Our Mailing List

Back to top