Residential Property Tax Relief Programs

Tax reductions for residential property are a common means for states to ease the tax burden on homeowners and renters. Many states have multiple programs, with different levels of benefit available depending on the age, veteran status, and other characteristics of the taxpayer. The most common form of relief is a deduction from assessed value before the property tax rate is applied. Some states also provide tax reductions that are tied to income. The user may narrow the query by selecting applicant eligibility criteria, type of benefit, and whether there is an income ceiling.  

Summary tables for 2018 are available for exemptions and credits, circuit breakers, deferrals, and tax freezes.

For estimates of tax savings under each exemption and credit program offered in 2012, click here.

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State Yearsort ascending Program Name Benefit Type Eligibility Criteria Footnote Sources Record ID
Indiana 2014 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 1001 IN104_RR14
Washington 2014 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 1002 WA101_RR14
Florida 2014 Local Option Additional Exemption for Low-Income Seniors with Long-Term Residency Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1003 FL109_RR14
Hawaii 2014 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 1004 HI102_RR14
Washington 2014 Property Tax Exemption and Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 1005 WA102_RR14
Kentucky 2014 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 1006 KY101_RR14
Georgia 2014 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 1007 GA103_RR14
Utah 2014 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1008 UT105_RR14
New York 2014 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1009 NY112_RR14
New Jersey 2014 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1010 NJ104_RR14
South Dakota 2014 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1011 SD101_RR14
Washington 2014 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1012 WA104_RR14
Arkansas 2014 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 1013 AR103_RR14
Illinois 2014 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 1014 IL106_RR14
Wisconsin 2014 Homestead Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 1015 WI101_RR14
District of Columbia 2014 Elderly, Blind, or Disabled Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 1016 DC109_RR14
Georgia 2014 School Property Tax Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 1017 GA108_RR14
Massachusetts 2014 Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 1018 MA107_RR14
New York 2014 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 1019 NY104_RR14
Florida 2014 Homestead Tax Deferral Deferral Age, Homeowner, Principal Residence 1020 FL105_RR14
Maryland 2014 Local Property Tax Deferral Options Deferral Age, Other Criteria 1021 MD102_R14
Wyoming 2014 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1022 WY104_RR14
Connecticut 2014 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1023 CT112_RR14
Alabama 2014 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 1024 AL103_RR14
California 2014 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1025 CA101_RR14
Maine 2014 Property Tax Fairness Credit (Previously Maine Residents Property Tax and Rent Refund Program: General and Senior Refund Programs) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 1026 ME110_RR14
Delaware 2014 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1027 DE101_RR14
Tennessee 2014 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 1028 TN104_RR14
Maryland 2014 State Renters' Tax Credit with Local Option Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 1029 MD103_RR14
New York 2014 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1030 NY102_RR14
West Virginia 2014 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Other Criteria 1031 WV101_RR14
Arizona 2014 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1032 AZ102_RR14
North Dakota 2014 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1033 ND101_RR14
Arizona 2014 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1034 AZ104_RR14
Rhode Island 2014 Local Property Credits Credit Age, Disability, Income Ceiling, Veteran, Other Criteria 1035 RI104_RR14
Oklahoma 2014 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1036 OK105_RR14
Mississippi 2014 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 1037 MS103_RR14
New Mexico 2014 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1038 NM101_RR14
New Hampshire 2014 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1039 NH103_RR14
Michigan 2014 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 1040 MI106_RR14
Massachusetts 2014 Credit or Exemption for Surviving Spouses, Minor Children of Deceased Parents, and Persons Over Age 70 (Clause 17s) Credit, Exemption Age, Homeowner, Principal Residence, Wealth Limit, Surviving Spouse, Other Criteria 1041 MA101_RR14
Wisconsin 2014 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Veteran, Other Criteria 1042 WI102_RR14
Maryland 2014 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Homeowner, Renter 1043 MD111_RR14
Kansas 2014 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 1044 KS103_RR14
New Mexico 2014 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1045 NM105_RR14
New Jersey 2014 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1046 NJ107_RR14
Nebraska 2014 Homestead Exemption for Senior Citizens Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1047 NE101_RR14
Hawaii 2014 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 1048 HI101_RR14
Idaho 2014 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1049 ID102_RR14
Connecticut 2014 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 1050 CT101_RR14
California 2014 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 1051 CA106_RR14
Georgia 2014 Homestead Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling, Principal Residence 1052 GA101_RR14
Nevada 2014 Senior Citizens’ Property Tax / Rent Rebate (STARR program) Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 1053 NV105_RR14
Illinois 2014 Senior Citizens Homestead Exemption Exemption Age, Homeowner 1054 IL108_RR14
Florida 2014 Local Option Homestead Exemption for Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence 1055 FL107_RR14
Missouri 2014 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 1056 MO103_RR14
Minnesota 2014 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Other Criteria 1057 MN104_RR14
Colorado 2014 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 1058 CO101_RR14
Rhode Island 2014 Local Assessment Freezes Assessment Freeze Age, Disability, Income Ceiling, Surviving Spouse 1059 RI103_RR14
Massachusetts 2014 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 1060 MA105_RR14
Kansas 2014 Homestead Property Tax Refund Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Veteran, Surviving Spouse, Other Criteria 1061 KS102_RR14
Texas 2014 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 1062 TX101_RR14
Iowa 2014 Elderly and Disabled Homeowner and Renters Property Tax Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1063 IA101_RR14
West Virginia 2014 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 1064 WV102_RR14
Arizona 2014 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1065 AZ107_RR14
Rhode Island 2014 Local Deferrals Deferral Age, Disability, Income Ceiling, Other Criteria 1066 RI105_RR14
South Carolina 2014 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1067 SC103_RR14
Maine 2014 Deferred Collection of Homestead Property Taxes Deferral Age, Homeowner, Income Ceiling 1068 ME108_RR14
New Hampshire 2014 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 1069 NH108_RR14
Montana 2014 Elderly Homeowner/Renter Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter 1070 MT104_RR14
Massachusetts 2014 Tax Deferral and Recovery for Members of the Armed Forces Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Other Criteria 1071 MA102_RR14
Virginia 2014 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 1072 VA101_RR14
Maryland 2014 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Homeowner, Income Ceiling, Principal Residence 1073 MD112_RR14
Illinois 2014 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1074 IL105_RR14
Massachusetts 2014 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 1075 MA108_RR14
District of Columbia 2014 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1076 DC105_RR14
North Carolina 2014 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1077 NC101_RR14
Connecticut 2014 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1078 CT102_RR14
Connecticut 2014 Exemption and Additional Exemption with Local Option for Disabled Veterans Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 1079 CT105_RR14
Michigan 2014 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 1080 MI105_RR14
Georgia 2014 Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling 1081 GA106_RR14
Colorado 2014 Property Tax and Rent Rebate Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1082 CO102_RR14
Florida 2014 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 1083 FL108_RR14
Idaho 2014 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1084 ID103_RR14
Rhode Island 2014 Property Tax Relief Act Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1085 RI101_RR14
Maine 2014 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 1086 ME106_RR14
South Dakota 2014 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1087 SD104_RR14
Colorado 2014 Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 1088 CO104_RR14
Arizona 2014 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1089 AZ103_RR14
California 2014 Local Option County Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1090 CA102_RR14
Utah 2014 Additional Homeowner Credit Credit Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1091 UT106_RR14
Maine 2014 Veteran Exemption Exemption Age, Disability, Veteran, Surviving Spouse 1092 ME103_RR14
Texas 2014 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 1093 TX102_RR14
Oklahoma 2014 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1094 OK101_RR14
Rhode Island 2014 Local Option Tax Rate and Valuation Freeze for Disabled Persons Credit Age, Disability, Income Ceiling 1095 RI102_RR14
West Virginia 2014 Tax Relief for Elderly Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1096 WV103_RR14
Indiana 2013 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 1097 IN107_RR13
Wisconsin 2013 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Other Criteria 1098 WI102_RR13
Connecticut 2013 Exemption and Additional Exemption with Local Option for Disabled Veterans Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 1099 CT105_RR13
Texas 2013 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 1100 TX101_RR13

Pages

# State Year Source
1001 Washington 2014 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (1-5); Wash. Rev. Code 84.04.140 (In effect for 2014)
Const. of the State of Wash. Article VII §10
1002 Pennsylvania 2014 L. 2006 Act 1, Taxpayer Relief Act (in effect for 2014)
2014 Penn. Sess. Laws Act 156
1003 Florida 2014 Fla. Stat. § 196.075 (in effect for 2014)
Fla. Const. Art. VII §6(d)
Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return, (2018)

[http://floridarevenue.com/property/Documents/dr501sc.pdf Accessed 09/27/2018]

View Archived Source

Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates, (2018)

[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 07/16/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_Additional_Homestead_Exemptions_DOR_2017.pdf]

Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions, (2017)

[http://floridarevenue.com/property/Documents/dr501.pdf accessed 07/16/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_Original_Application_for_Homestead_and_Related_Tax_Exemptions_Florida_Department_of_Revenue_2017.pdf]

Miami-Dade Property Appraiser, The Law Providing an Additional Homestead Exemption for Senior Citizens, (2017)

[http://www.miamidade.gov/pa/exemptions_homestead_senior_law.asp accessed 07/16/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_The_Law_Providing_an_Additional_Homestead_Exemption_for_Senior_Citizens_Miami_Dade_County_2017.pdf]

Brevard County Property Appraiser, Additional Exemption for Limited-Income Senior Citizens, (2017)

[https://www.bcpao.us/Docs/Brochures/Brochure_Seniors.pdf accessed 07/16/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_Additional_Exemption_for_Limited_Income_Senior_Citizens_Brevard_County_Property_Appraiser_2017.pdf]
1004 Georgia 2014 Ga. Code Ann. § 48-5-70 ~ § 48-5-84 (in effect for 2014)
1005 New Jersey 2014 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2014)
Form PTR-1: Property Tax Reimbursement (“Senior Freeze”) Application (2013) New Jersey State Treasury [http://www.nj.gov/treasury/taxation/pdf/ptr/13_ptr1in.pdf Accessed 12/15/2015]
View Archived Source

Property Tax Reimbursement Income Limits History (2015) New Jersey Division of Taxation [http://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed 12/15/2015] View Archived Source
1006 Kentucky 2014 Ky. Rev. Stat. Ann. § 132.751; Ky. Rev. Stat. Ann. § 132.810 (in effect for 2014)
Department of Revenue Sets 2013-2014 Homestead Exemption (2012), Kentucky Department of Revenue [http://revenue.ky.gov/NR/rdonlyres/B7A25AD7-960E-419F-BAD6-FF5921FD2B09/0/HomesteadExemption201314docx.pdf Accessed on 05/20/2015] View Archived Source

Application for Exemption under the Homestead/Disability Amendment (no date), Kentucky Department of Revenue [http://revenue.ky.gov/NR/rdonlyres/90634E9A-A972-4BE7-9BF6-8466D675B2FD/0/62A3501211_fillinform.pdf Accessed on 05/20/2015] View Archived Source
1007 Utah 2014 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2014)
Utah Const. art. XIII, § 3
Utah State Tax Commission - Property Tax Division, 2014 Property Tax Relief Table
[http://propertytax.utah.gov/library/pdf/taxrate_pdfs/2014TaxReliefTable.pdf Accessed on 06/03/2015] View Archived Source
1008 Washington 2014 Wash. Rev. Code § 84.38.010 ~ 84.38.160
(in effect for 2014)
1009 South Dakota 2014 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2014)
Sales or Property Tax Refund for Senior Citizens & Citizens with Disabilities: 2013 Refund Application (2014) South Dakota Department of Revenue [https://dor.sd.gov/Taxes/Special_Taxes/Forms/PDFs/2014%20Refund%20Packet.pdf Accessed on 06/06/2016]
View Archived Source
1010 New York 2014 N.Y. R.P.T. Law § 467 (in effect for 2014)
1011 Arkansas 2014 Ark. Code § 26-26-1120; Ark. Code § 26-26-1124 (in effect for 2014)
Arkansas (2012) Property Tax Equalization and Appeal System Synopsis [http://www.accessarkansas.org/acd/faqs.html Accessed on 05/18/2015] View Archived Source
1012 Delaware 2014 Del. Code tit. 9, § 8131 ~ §8135;
Del. Code tit. 9, § 8141;
Del. Code tit. 9, § 8363;
Del. Code tit. 22 §1001-1005 (in effect for 2014)
New Castle County Office of Finance-Assessment Application for Real Estate or Mobile Home Exemption
[https://www.newcastlede.gov/2076/Seniors Accessed 07/18/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Delaware/2022/de_local_options_seniors_new_castle_county_de_-_official_website.pdf
1013 District of Columbia 2014 DC ST § 47-1806.06 (in effect for 2014)
1014 Georgia 2014 Ga. Code Ann. § 48-5-52 (in effect for 2014)
Department of Revenue, Property Tax Guide for Georgia Citizens (December 2014) [http://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/Property%20Tax%20Guide%20for%20Georgia%20Citizens_0.pdf Accessed on 05/29/2015] View Archived Source
1015 Maine 2014 Me. Rev. Stat. Ann. tit. 36, § 5219-II (in effect for 2014)

2013 Me. Laws ch. 368 Pt. L §1
1016 Illinois 2014 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2014)
1017 Wisconsin 2014 Wis. Stat. § 71.07 (4); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2014)
Wisconsin Department of Revenue, Homestead Tax Credit Program Summary FY 2014 [https://revenue.wi.gov/ra/homestead/14hmsted.pdf Accessed on 06/05/2015] View Archived Source
1018 Florida 2014 Fla. Stat. § 196.031; Fla. Stat. § 196.075; Fla. Stat. § 197.252 (in effect for 2014)
Florida Property Tax Valuation and Income Limitation Rates
[http://dor.myflorida.com/dor/property/resources/limitations.html Accessed on 05/19/2015]
View Archived Source
1019 New York 2014 N.Y. R.P.T Law § 425 (in effect for 2014)
New York State Department of Taxation and Finance (2014) STAR Eligibility
[http://www.tax.ny.gov/pit/property/star/eligibility.htm Accessed 12/19/14]
View Archived Source
1020 Hawaii 2014 Haw. Rev. Stat. § 246A-2; Haw. Rev. Stat. § 246-26(d) (in effect for 2014)
Home Exemptions Brochure (2011) County of Hawai’i Real Property Tax Division [http://www.hawaiipropertytax.com/forms/Home%20Exemptions%20Brochure.pdf Accessed on 07/29/2015] View Archived Source
Real Property Assessment Exemption Information (n.d.) City and County of Honolulu Real Property Assessment Division [https://www.realpropertyhonolulu.com/portal/rpadcms/ExemptionInformation?parent=FORMS&tree=forums&li=einfo Accessed on 07/21/2015] View Archived Source

RPA Exemption Information (n.d.) County of Kauai Department of Finance [http://www.kauai.gov/Government/Departments/Finance/RealProperty/ExemptionInformation/tabid/95/Default.aspx Accessed on 07/21/2015] View Archived Source
1021 Wyoming 2014 Wyo. Stat. § 39-13-107 (b)(iii) (in effect for 2014)
1022 Connecticut 2014 Conn. Gen. Stat.§12-129n (in effect for 2014)
1023 Alabama 2014 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2014)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 05/22/2015] View Archived Source
1024 New York 2014 N.Y. R.P.T. Law § 460 (in effect for 2014)
1025 Tennessee 2014 Tenn. Code Ann. § 67-5-705 (in effect for 2014)

Property Tax Freeze Income Limits by County (2014), Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/TaxFreezeIncomeLimits2014List.pdf Accessed on 06/09/2015] View Archived Source
1026 California 2014 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2014)
Homeowner and Renter Assistance, California Franchise Tax Board (no date) [http://www.ftb.ca.gov/individuals/hra/index.shtml Accessed on 06/01/2015] View Archived Source
1027 West Virginia 2014 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2014)
W. Wa. Const. Art. X §1b
1028 Maryland 2014 Md. Code, Tax-Property § 9-102 (in effect for 2014)
2014 Md. Laws ch. 492 § 1
Maryland Department of Assessments and Taxation, Renters' Tax Credits [http://www.dat.state.md.us/sdatweb/rtc.html Accessed 10/9/2014]
View Archived Source
1029 Arizona 2014 Ariz. Rev. Stat. § 42-17401; Ariz. Rev. Stat. § 42-18153 (in effect for 2014)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
1030 Massachusetts 2014 Mass. Gen. Laws ch. 59, § 5K;
Mass. Gen. Laws ch. 59, § 5N (in effect for 2014)
1031 North Dakota 2014 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2014)
North Dakota Office of State Tax Commissioner, Homestead Tax Credit for Senior Citizens or Disabled Persons. [ http://www.nd.gov/tax/property/pubs/homesteadcredit-brochure.pdf?20130822083313 Accessed on 07/15/2015] View Archived Source
1032 Washington 2014 Wash. Rev. Code § 84.36.379; Wash. Rev. Code § 84.36.381(6); Wash. Rev. Code § 84.04.140 (in effect for 2014)
Const. of the State of Wash. Article VII §10
1033 Maryland 2014 Md. Code, Tax-Property § 10-201 ~ § 10-201.1; Md. Code, Tax-Property § 10-203 ~ § 10-204.6 (in effect for 2014)
1034 Oklahoma 2014 Okla. Stat. tit 68 §2888; Okla. Stat. tit 68 §2893; Okla. Stat. §68-2890.1(B) (in effect for 2014).
Okla. Const. art. X, § 8C
Oklahoma Tax Commission, Ad Valorem Division, 2014 Property Valuation Limitations and Manufactured Homes Personal Property Exemption [ttps://www.ok.gov/tax/documents/QualifyingIncomesPPExemption2014.pdf Accessed 12/29/2015] View Archived Source
1035 Wisconsin 2014 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2014)
2013 Act 20
Wisconsin Legislative Fiscal Bureau, Property Tax Deferral Loan Program (Informational Paper 23)(2015)[http://legis.wisconsin.gov/lfb/publications/Informational-Papers/Documents/2015/23_Property%20Tax%20Deferral%20Loan%20Program.pdf Accessed on 06/05/2015] View Archived Source
1036 New Mexico 2014 N.M. Stat. § 7-36-21.3 (in effect for 2014)
2013 N.M. Laws ch 161 (SB 289)
New Mexico Taxation & Revenue Department 2014 Limitation Increase 65 & Older or Disabled Application and Instructions (2013) [http://realfile.tax.newmexico.gov/2014%20Over%2065%20%20low%20income%20Disabled%20Form.pdf Accessed on 06/23/2015] View Archived Source
1037 Michigan 2014 Mich. Comp. Laws § 206.520; Mich. Comp. Laws § 206.522 (in effect for 2014)
Michigan Legislature (2014) Michigan Taxpayer's Guide (See page 12) [http://www.legislature.mi.gov/Publications/TaxPayerGuide2014.pdf Accessed 12/15/2015]
View Archived Source
1038 Minnesota 2014 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2014)
1039 Kansas 2014 Kan. Stat. Ann. §79-32,263 (in effect for 2014)
Homestead of Property Tax Refund for Homeowners (2014) Kansas Department of Revenue [http://www.ksrevenue.org/pdf/k-40hbook14.pdf Accessed 06/10/2015]
View Archived Source
1040 Massachusetts 2014 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2014)
1041 New Jersey 2014 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2014)

2014 Homestead Benefit Amount for Homeowners Age 65 or Older and/or Disabled (July 2016) New Jersey Department of the Treasury, Division of Taxation [http://www.state.nj.us/treasury/taxation/homestead/hrhomeowneramounts.shtml Accessed on 09/01/2016] View Archived Source
1042 Maryland 2014 Md. Code, Tax-Property § 9-219 (in effect for 2014)
1043 New Mexico 2014 N.M. Stat. § 7-2-18 (in effect for 2014)
1044 Idaho 2014 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2014)
2014 Property Tax Deferral Program (2013) Idaho Tax Commission [https://web.archive.org/web/20140915133729/http://tax.idaho.gov/pubs/EBR00067_09-24-2013.pdf Accessed on 06/10/2015] View Archived Source
1045 Nebraska 2014 Neb. Rev. Stat. § 77-3501 ~ § 77-3507; Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2014)
Nebraska Homestead Exemption (2014), Department of Revenue [http://www.revenue.nebraska.gov/info/96-299.pdf Accessed on 10/17/2014]
View Archived Source
1046 Connecticut 2014 Conn. Gen. Stat. § 12-81(55); Conn. Gen. Stat. § 12-81i; Conn. Gen. Stat. § 12-81l; Conn. Gen. Stat. § 12-94a (in effect for 2014)
1047 California 2014 Cal. Revenue and Taxation Code § 69.5 (in effect for 2014)
Cal. Const. Art. XIIIA § 2 (a)
Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 06/01/2015] View Archived Source

Proposition 110 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 06/01/15] View Archived Source
1048 Rhode Island 2014 R.I. Gen. Laws § 44-3-15.3; R.I. Gen. Laws § 44-3-15.4; R.I. Gen. Laws § 44-3-56; R.I. Gen. Laws § 44-33.3-1 ~ § 44-33.3-9; R.I. Gen. Laws § 44-33.4-1 ~ § 44-33.4-9; R.I. Gen. Laws § 44-33.5-1 ~ § 44-33.5-9 (in effect for 2014)
1049 Nevada 2014 Nev. Rev. Stat. § 427A.450 ~ 427A.600 (in effect for 2011 until July 1); program repealed in SB423 effective 1 July 2011
Senior Rebate Program (2011) Washoe County Assessor's Office [http://www.co.washoe.nv.us/assessor/rebate.htm Accessed 4/8/2011] View Archived Source
1050 Illinois 2014 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2014)
1051 Georgia 2014 Ga. Code Ann. § 48-5-47 (in effect for 2014)
Department of Revenue, Property Tax Guide for Georgia Citizens (December 2014) [http://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/Property%20Tax%20Guide%20for%20Georgia%20Citizens_0.pdf Accessed on 05/29/2015] View Archived Source
1052 Florida 2014 Fla. Stat. § 196.075 (in effect for 2014)
Fla. Const. Art. VII §6(d)
Florida Property Tax Valuation and Income Limitation Rates
[http://dor.myflorida.com/dor/property/resources/limitations.html Accessed on 05/19/2015]
View Archived Source
1053 Massachusetts 2014 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2014)
1054 Missouri 2014 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2014)
Property Tax Qualification Chart, Missouri Department of Revenue [http://dor.mo.gov/pdf/proptax.pdf Accessed on 05/27/2015] View Archived Source
1055 Colorado 2014 Colo. Rev. Stat. § 39-3.5-103; Colo. Rev. Stat. § 39-3.5-105 (in effect for 2014)
1056 Rhode Island 2014 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 2014)
1057 Texas 2014 Tex. Tax Code Ann. § 11.13 (in effect for 2014)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
1058 Kansas 2014 Kan. Stat. Ann. § 79-4501 ~ 79-4531 (in effect for 2014)
Homestead of Property Tax Refund for Homeowners (2014) Kansas Department of Revenue [http://www.ksrevenue.org/pdf/k-40hbook14.pdf Accessed 06/10/2015]
View Archived Source
1059 Hawaii 2014 Haw. Rev. Stat. § 246A-2; Haw. Rev. Stat. § 246-23; Haw. Rev. Stat. § 246-26 (in effect for 2014)
Home Exemptions Brochure (2011) County of Hawai’i Real Property Tax Division [http://www.hawaiipropertytax.com/forms/Home%20Exemptions%20Brochure.pdf Accessed on 07/29/2015] View Archived Source

Understanding Property Taxes (n.d.) County of Maui Real Property Assessment Division [http://www.mauicounty.gov/DocumentCenter/Home/View/6331 Accessed on 07/21/2015] View Archived Source
Real Property Assessment Exemption Information (n.d.) City and County of Honolulu Real Property Assessment Division [https://www.realpropertyhonolulu.com/portal/rpadcms/ExemptionInformation?parent=FORMS&tree=forums&li=einfo Accessed on 07/21/2015] View Archived Source

RPA Exemption Information (n.d.) County of Kauai Department of Finance [http://www.kauai.gov/Government/Departments/Finance/RealProperty/ExemptionInformation/tabid/95/Default.aspx Accessed on 07/21/2015] View Archived Source
1060 West Virginia 2014 W. Va. Code § 11-21-21 (in effect for 2014)
Senior Citizens Tax Credit form TSD-411(2014), West Virginia State Tax Department [http://www.state.wv.us/taxrev/publications/tsd/tsd411.pdf Accessed 12/29/2015] View Archived Source
1061 Iowa 2014 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 2014).
Iowa Department of Revenue, 2014 Iowa Property Tax Credit Claim Form [https://tax.iowa.gov/sites/files/idr/forms1/1354001.pdf Accessed on 05/29/2015] View Archived Source
1062 Arizona 2014 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2014)
1063 Mississippi 2014 Miss. Code Ann. § 27-33-19 ; Miss. Code Ann. § 27-33-67(1); Miss. Code Ann. § 27-33-75; Miss. Code Ann. § 27-33-77 (in effect for 2014)
1064 New Hampshire 2014 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2014)
1065 Maine 2014 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2014)
1066 New Hampshire 2014 N.H. Rev. Stat. § 72:33; N.H. Rev. Stat. § 72:38-a (in effect for 2014)
1067 South Carolina 2014 S.C. Code Ann. § 12-37-250 (in effect for 2014); S.C. Code Ann. § 12-37-270 (in effect for 2013)
1068 Virginia 2014 Va. Code Ann. § 58.1-3210 (in effect for 2014)
Constitution of Virginia Article X, §6 (b)
1069 Montana 2014 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2014)
1070 Maine 2014 Me. Rev. Stat. Ann. tit. 36, § 6232 (1-A) (in effect for 2014)
2014 Me. Laws ch. 455
1071 Illinois 2014 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2014)
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 05/28/2015] View Archived Source
1072 Maryland 2014 Md. Code, Tax-Property § 9-245 (in effect for 2014)
1073 North Carolina 2014 N.C. Gen. Stat. § 105‑277.1 (in effect for 2014)
1074 Massachusetts 2014 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2014)

Massachusetts Department of Revenue (2014) Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older [http://www.mass.gov/dor/businesses/help-and-resources/legal-library/tirs/tirs-by-years/2014-releases/tir-14-12.html Accessed 10/23/14]
View Archived Source
1075 Rhode Island 2014 R.I. Gen. Laws § 44-3-15 (in effect for 2014)
1076 Connecticut 2014 Conn. Gen. Stat. § 12-129b~ § 12-129d;
Conn. Gen. Stat. § 12-129p (in effect for 2014)
1077 Connecticut 2014 Conn. Gen. Stat. § 12-81 (20); Conn. Gen. Stat. § 12-81g; Conn. Gen. Stat. § 12-90 (in effect for 2014)
1078 Rhode Island 2014 R.I. Gen. Laws § 44-3-16.1; R.I. Gen. Laws § 44-3-20; R.I. Gen. Laws § 44-3-20.1 ~ § 44-3-20.4; R.I. Gen. Laws § 44-3-57; R.I. Gen. Laws § 44-3-58; R.I. Gen. Laws § 44-3-58.1 (in effect for 2014)
1079 Georgia 2014 Ga. Code Ann. § 48-5-40; Ga. Code Ann. § 48-5-47.1 (in effect for 2014)
1080 Michigan 2014 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2014)
1081 Florida 2014 Fla. Stat. § 196.082; Fla. Stat. § 196.091 (in effect for 2014)
Fla. Const. Art. VII § 6
1082 Colorado 2014 Colo. Rev. Stat. § 39-31-101 (in effect for 2014)
Colorado Department of Revenue Taxpayer Service Division FYI General 7 Property Tax/Rent/Heat Credit (PTC) Rebate [https://www.colorado.gov/pacific/sites/default/files/General07.pdf Accessed 12/18/2015] View Archived Source

Property Tax/Rent/Heat Rebate Application (2013) Colorado Department of Revenue. [https://www.colorado.gov/pacific/sites/default/files/104PTC.pdf Accessed on 10/22/14] View Archived Source
1083 Massachusetts 2014 Mass. Gen. Laws ch. 59, § 5-18 ~ § 5-18A (in effect for 2014)
1084 Rhode Island 2014 R.I. Gen. Laws § 44-33-1 ~ § 44-33-19 (in effect for 2014)
2014 R.I. Pub. Laws Ch. 145 Art. 12 § 4
2014 Form RI-1040H Application and Instructions (2014) Rhode Island Division of Taxation [http://www.tax.ri.gov/forms/2014/Income/2014%201040H_h.pdf Accessed on 07/09/2015] View Archived Source
1085 South Dakota 2014 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2014)
1086 Idaho 2014 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2014)
2014 Property tax Reduction Income Brackets (2013) Idaho State Tax Commission [https://adacounty.id.gov/Portals/0/ASR/Doc/14_Property%20Tax%20Reduction%20Income%20Brackets.pdf Accessed on 09/26/2014]
View Archived Source
1087 Colorado 2014 Colo. Rev. Stat. § 39-3.7-101~102 (in effect for 2014)
1088 California 2014 Cal. Revenue and Taxation Code § § 20800 ~ §20808 (in effect for 2014)
L. 2014 Cal. Stat. c. 703
Cal. Const. Art. XIII, § 8.5
California State Controller Office (2015) Property Tax Postponement Reinstated [http://www.sco.ca.gov/ardtax_prop_tax_postponement.html accessed 12/16/2015 View Archived Source

California State Controller's Office, Property Tax Postponement -Frequently Asked Questions [http://www.sco.ca.gov/Files-ARD-Local/Instructions/PublicFAQs.pdf accessed 12/16/2015] View Archived Source
1089 Utah 2014 Utah Code § 59-2-1202(7)(c)(i) (in effect for 2014)
Utah Const. art. XIII, § 3
Utah State Tax Commission - Property Tax Division, 2014 Property Tax Relief Table
[http://propertytax.utah.gov/library/pdf/taxrate_pdfs/2014TaxReliefTable.pdf Accessed on 06/03/2015] View Archived Source
1090 Arizona 2014 Ariz. Rev. Stat. § 43-1072 (in effect for 2014)
Arizona Booklet 140PTC: Property Tax Refund Credit (2014) Arizona Department of Revenue
[http://www.azdor.gov/LinkClick.aspx?fileticket=mb1v5ferle4%3D&tabid=257&mid=878 Accessed on 12/22/2014]
View Archived Source
1091 Texas 2014 Tex. Tax Code §11.26, Tex. Tax Code §11.261 (in effect for 2014)
Tex. Cons. §1-b(h)
1092 Maine 2014 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2014)
2013 Me. Laws ch. 471 (LD 1696)
1093 District of Columbia 2014 DC ST § 47-845; DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2014)
D.C. Office of Tax and Revenue Real Property Tax Administration [http://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2014Low_income_tax_deferral_form_OGCFINAL.pdf accessed 12/28/2015] View Archived Source
1094 West Virginia 2014 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2014)
1095 Oklahoma 2014 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2014)
1096 Arizona 2014 Arz. Const. Art. IX § 18 (7)
1097 Georgia 2013 Ga. Code Ann. § 48-5-70 ~ § 48-5-84 (in effect for 2013)
1098 Kentucky 2013 Ky. Rev. Stat. Ann. § 132.751; Ky. Rev. Stat. Ann. § 132.810 (in effect for 2013)
1099 Rhode Island 2013 R.I. Gen. Laws § 44-3-16.1 (in effect for 2013); R.I. Gen. Laws § 44-3-20 (in effect for 2013); R.I. Gen. Laws § 44-3-20.1 ~ § 44-3-20.4 (in effect for 2013); R.I. Gen. Laws § 44-3-57 (in effect for 2013); R.I. Gen. Laws § 44-3-58 (in effect for 2013); R.I. Gen. Laws § 44-3-58.1 (in effect for 2013)
1100 Utah 2013 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2013)
Utah Const. art. XIII, § 3
Low Income Abatement and Homeowner's Tax Credit Application (2013) Utah Department of Revenue [http://tax.utah.gov/forms/current/tc-40cy.pdf]
View Archived Source
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