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
Georgia 2013 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 1101 GA110_RR13
Maine 2013 Maine Residents Property Tax and Rent Refund Program: Senior Refund Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 1102 ME102_RR13
Washington 2013 Property Tax Exemption and Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 1103 WA102_RR13
Florida 2013 Local Option Additional Exemption for Low-Income Seniors with Long-Term Residency Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1104 FL109_RR13
South Carolina 2013 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1105 SC103_RR13
District of Columbia 2013 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1106 DC106_RR13
Idaho 2013 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1107 ID102_RR13
California 2013 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 1108 CA106_RR13
Maine 2013 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 1109 ME109_RR13
West Virginia 2013 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 1110 WV102_RR13
Kansas 2013 Homestead Property Tax Refund Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Veteran, Surviving Spouse, Other Criteria 1111 KS102_RR13
South Dakota 2013 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1112 SD104_RR13
Illinois 2013 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 1113 IL106_RR13
Florida 2013 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 1114 FL108_RR13
Indiana 2013 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 1115 IN107_RR13
Colorado 2013 Property Tax and Rent Rebate Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1116 CO102_RR13
Maryland 2013 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Homeowner, Income Ceiling, Principal Residence 1117 MD112_RR13
Wisconsin 2013 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Other Criteria 1118 WI102_RR13
Arizona 2013 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1119 AZ103_RR13
Texas 2013 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 1120 TX101_RR13
Nebraska 2013 Homestead Exemption for Senior Citizens Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1121 NE101_RR13
Rhode Island 2013 Local Exemptions Exemption Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Veteran, Other Criteria 1122 RI106_RR13
Connecticut 2013 Exemption and Additional Exemption with Local Option for Disabled Veterans Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 1123 CT105_RR13
Massachusetts 2013 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 1124 MA101_RR13
Georgia 2013 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 1125 GA103_RR13
Kentucky 2013 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 1126 KY101_RR13
New Mexico 2013 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1127 NM101_RR13
Utah 2013 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1128 UT105_RR13
New Mexico 2013 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1129 NM105_RR13
Utah 2013 Additional Homeowner Credit Credit Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1130 UT106_RR13
Rhode Island 2013 Local Property Credits Credit Age, Disability, Income Ceiling, Veteran, Other Criteria 1131 RI104_RR13
North Carolina 2013 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1132 NC103_RR13
Connecticut 2013 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1133 CT112_RR13
Massachusetts 2013 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 1134 MA108_RR13
Hawaii 2013 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 1135 HI101_RR13
Maine 2013 Veteran Exemption Exemption Age, Disability, Veteran, Surviving Spouse 1136 ME103_RR13
Washington 2013 Property Tax Exemption for Widow or Widowers of Veterans Exemption Age, Income Ceiling, Surviving Spouse 1137 WA103_RR13
Pennsylvania 2013 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1138 PA102_RR13
South Dakota 2013 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1139 SD101_RR13
District of Columbia 2013 Elderly, Blind, or Disabled Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 1140 DC109_RR13
Idaho 2013 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1141 ID103_RR13
California 2013 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1142 CA101_RR13
Maryland 2013 Local Property Tax Deferral Options Deferral Age, Other Criteria 1143 MD102_R13
Alaska 2013 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 1144 AK102_RR13
South Dakota 2013 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 1145 SD105_RR13
Illinois 2013 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1146 IL105_RR13
Maine 2013 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 1147 ME106_RR13
Mississippi 2013 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence, Veteran 1148 MS102_RR13
Colorado 2013 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1149 CO103_RR13
Colorado 2013 Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 1150 CO104_RR13
Michigan 2013 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 1151 MI105_RR13
Wyoming 2013 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 1152 WY101_RR13
Arizona 2013 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1153 AZ104_RR13
New York 2013 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1154 NY112_RR13
New Hampshire 2013 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 1155 NH108_RR13
Texas 2013 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 1156 TX102_RR13
New Jersey 2013 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1157 NJ104_RR13
West Virginia 2013 Tax Relief for Elderly Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1158 WV103_RR13
Massachusetts 2013 Tax Deferral and Recovery for Members of the Armed Forces Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Other Criteria 1159 MA102_RR13
Georgia 2013 Homestead Exemption for Disabled Veterans Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1160 GA104_RR13
North Dakota 2013 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1161 ND101_RR13
Oklahoma 2013 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1162 OK101_RR13
Massachusetts 2013 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1163 MA104_RR13
Georgia 2013 Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling 1164 GA106_RR13
New Jersey 2013 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1165 NJ103_RR13
Virginia 2013 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 1166 VA101_RR13
Rhode Island 2013 Local Assessment Freezes Assessment Freeze Age, Disability, Income Ceiling, Surviving Spouse 1167 RI103_RR13
Minnesota 2013 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Other Criteria 1168 MN104_RR13
Missouri 2013 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 1169 MO103_RR13
Delaware 2013 Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 1170 DE103_RR13
Hawaii 2013 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 1171 HI102_RR13
Washington 2013 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1172 WA104_RR13
Delaware 2013 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1173 DE101_RR13
Louisiana 2013 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1174 LA103_RR13
New Hampshire 2013 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1175 NH103_RR13
Florida 2013 Homestead Tax Deferral Deferral Age, Homeowner, Principal Residence 1176 FL105_RR13
Iowa 2013 Elderly and Disabled Homeowner and Renters Property Tax Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1177 IA101_RR13
California 2013 Local Option County Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1178 CA102_RR13
Maryland 2013 Renters' Tax Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 1179 MD103_RR13
Alaska 2013 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1180 AK103_RR13
Tennessee 2013 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1181 TN101_RR13
Illinois 2013 Circuit Breaker Tax Grant for Senior Citizens and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1182 IL104_RR13
Mississippi 2013 Homestead Exemption for Taxpayers Under 65 Years Old Credit Age, Homeowner, Principal Residence 1183 MS103_RR13
Connecticut 2013 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 1184 CT101_RR13
Michigan 2013 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Principal Residence, Renter 1185 MI106_RR13
Wyoming 2013 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1186 WY104_RR13
Arizona 2013 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1187 AZ107_RR13
Texas 2013 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 1188 TX103_RR13
West Virginia 2013 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Other Criteria 1189 WV101_RR13
Ohio 2013 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 1190 OH101_RR13
Connecticut 2013 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1191 CT108_RR13
Massachusetts 2013 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 1192 MA105_RR13
Georgia 2013 School Property Tax Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 1193 GA108_RR13
New Jersey 2013 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1194 NJ107_RR13
Washington 2013 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 1195 WA101_RR13
Oklahoma 2013 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1196 OK105_RR13
Rhode Island 2013 Local Option Tax Rate and Valuation Freeze for Disabled Persons Credit Age, Disability, Income Ceiling 1197 RI102_RR13
New York 2013 Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1198 NY102_RR13
District of Columbia 2013 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1199 DC105_RR13
Hawaii 2013 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 1200 HI107_RR13

Pages

# State Year Source
1101 North Carolina 2013 N.C. Gen. Stat. § 105‑277.1 (in effect for 2013)
1102 Maryland 2013 Md. Code Ann. Tax-Prop. § 9-245 (in effect for 2013)
1103 Georgia 2013 Ga. Code Ann. § 48-5-48.3 (in effect for 2013)
1104 Washington 2013 Wash. Rev. Code § 84.36.379 (in effect for 2013); Wash. Rev. Code § 84.36.381(6) (in effect for 2013); Wash. Rev. Code § 84.04.140 (in effect for 2013)
Const. of the State of Wash. Article VII §10
1105 South Carolina 2013 S.C. Code Ann. § 12-37-250; S.C. Code Ann. § 12-37-270 (in effect for 2013)
1106 District of Columbia 2013 DC ST § 47-863 (in effect for 2013)
1107 California 2013 Cal. Revenue and Taxation Code § 69.5 (in effect for 2013)
Cal. Const. Art. XIIIA § 2 (a)
Proposition 110 (Transfer of Base Year Value) [http://boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 11/13/2013]
View Archived Source
Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 11/13/13]
View Archived Source
1108 West Virginia 2013 W. Va. Code § 11-21-21 (in effect for 2013)
Senior Citizens Tax Credit (2013), West Virginia State Tax Department [http://www.wva.state.wv.us/wvtax/tsdPublications.aspx Accessed 11/06/2013] View Archived Source
1109 Massachusetts 2013 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2013)
1110 Idaho 2013 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2013)
2013 Idaho Sess. Laws ch.22
1111 Illinois 2013 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2013)
1112 New Mexico 2013 N.M. Stat. § 7-36-21.3 (in effect for 2013)
1113 South Dakota 2013 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2013)
1114 Florida 2013 Fla. Stat. § 196.082 (in effect for 2013); Fla. Stat. § 196.091 (in effect for 2013)
Fla. Const. Art. VII § 6
1115 Colorado 2013 Colo. Rev. Stat. § 39-31-101 (in effect for 2013)

Property Tax/Rent /Heat Rebate Application (2012). Colorado Department of Revenue. [http://www.colorado.gov/cs/Satellite?blobcol=urldata&blobheader=application%2Fpdf&blobkey=id&blobtable=MungoBlobs&blobwhere=1251844056862&ssbinary=true Accessed on 9/19/13] View Archived Source
1116 Arizona 2013 Ariz. Rev. Stat. § 43-1072 (in effect for 2013)
1117 Massachusetts 2013 Mass. Gen. Laws ch. 59, § 5K
Mass. Gen. Laws ch. 59, § 5N (in effect for 2013)
1118 Indiana 2013 Ind. Code § 6-1.1-12-14 (in effect for 2013)
1119 Nebraska 2013 Neb. Rev. Stat. § 77-3501 ~ § 77-3507; Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2013)
Nebraska Homestead Exemption (2013), Department of Revenue [http://www.revenue.ne.gov/PAD/homestead.html Accessed on 10/22/2013] View Archived Source
1120 Maine 2013 Me. Rev. Stat. Ann. tit. 36, § 6201 ~ § 6220 (in effect for 2013)
1121 Wisconsin 2013 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2013)
1122 Florida 2013 Fla. Stat. § 196.075 (in effect for 2013)
2013 Fla. Laws ch. 72 §27
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]
1123 Rhode Island 2013 R.I. Gen. Laws § 44-3-3 (16); R.I. Gen. Laws § 44-3-4; R.I. Gen. Laws § 44-3-4.2; R.I. Gen. Laws § 44-3-5; R.I. Gen. Laws § 44-3-5.1; R.I. Gen. Laws § 44-3-12; R.I. Gen. Laws § 44-3-13.9; R.I. Gen. Laws § 44-3-13.12 (in effect for 2013); R.I. Gen. Laws § 44-3-13.13 ; R.I. Gen. Laws § 44-3-15.2 ; R.I. Gen. Laws § 44-3-16 ; R.I. Gen. Laws § 44-3-22; R.I. Gen. Laws § 44-3-23; R.I. Gen. Laws § 44-3-25; R.I. Gen. Laws § 44-3-25.1; R.I. Gen. Laws § 44-3-27; R.I. Gen. Laws § 44-3-27.1; R.I. Gen. Laws § 44-3-28; R.I. Gen. Laws § 44-3-31; R.I. Gen. Laws § 44-3-32; R.I. Gen. Laws § 44-3-34; R.I. Gen. Laws § 44-3-35; R.I. Gen. Laws § 44-3-36; R.I. Gen. Laws § 44-3-39; R.I. Gen. Laws § 44-3-50; R.I. Gen. Laws § 44-3-51; R.I. Gen. Laws § 44-3-52; R.I. Gen. Laws § 44-5-80 (in effect for 2013)
1124 Texas 2013 Tex. Tax Code Ann. § 11.13 (in effect for 2013)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
1125 Connecticut 2013 Conn. Gen. Stat. § 12-81(20) (in effect for 2013); Conn. Gen. Stat. § 12-81g (in effect for 2013); Conn. Gen. Stat. § 12-90 (in effect for 2013)
L. 2013 P.A. 13-224
Property Tax Relief for Homeowners OLR Research Report 2012-R-0104 [http://www.cga.ct.gov/2012/rpt/2012-R-0104.htm Accessed 9/16/2013] View Archived Source
1126 Maine 2013 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2013)
1127 Georgia 2013 Ga. Code Ann. § 48-5-70 ~ § 48-5-84 (in effect for 2013)
1128 Kentucky 2013 Ky. Rev. Stat. Ann. § 132.751; Ky. Rev. Stat. Ann. § 132.810 (in effect for 2013)
1129 Maryland 2013 Md. Code Ann. Tax-Prop. § 10-201 ~ § 10-201.1 (in effect for 2013); Md. Code Ann. Tax-Prop. § 10-203 ~ § 10-204.5 (in effect for 2013)
1130 Georgia 2013 Ga. Code Ann. § 48-5-48 (in effect for 2013)
Ga. Const. Art. VII §II V¶
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 11/19/2013] View Archived Source
1131 North Dakota 2013 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2013)
L.2013 SB 2171
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 08/22/2013] View Archived Source
1132 Utah 2013 Utah Code § 59-2-1202(7)(c)(i) (in effect for 2013)
Utah Const. art. XIII, § 3
1133 Rhode Island 2013 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 2013)
1134 Pennsylvania 2013 L. 2006 Act 1, Taxpayer Relief Act (in effect for 2013)
Pennsylvania Department of Revenue (2014) Property Tax Rent Rebate Program Brochure
[http://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/Documents/Property%20Tax-Rent%20Rebate/rev-573.pdf Accessed 12/19/2014]
View Archived Source
1135 Connecticut 2013 Conn. Gen. Stat.§12-129n (in effect for 2013)
1136 North Carolina 2013 N.C. Gen. Stat. § 105‑277.1B (in effect for 2013)
1137 Michigan 2013 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2013)
1138 Hawaii 2013 Haw. Rev. Stat. § 246A-2 (in effect for 2013); Haw. Rev. Stat. § 246-23 (in effect for 2013); Haw. Rev. Stat. § 246-26 (in effect for 2013)
1139 New York 2013 N.Y. R.P.T Law § 460 (in effect for 2013)
1140 Washington 2013 Wash. Rev. Code § 84.39.010 (In effect for 2013)
1141 South Dakota 2013 S.D. Codified Laws §10-18A-1 ~ §10-18A-16 (in effect for 2013)
2013 S.D. Sess. Laws ch. 47 (SB 190)
1142 District of Columbia 2013 DC ST § 47-1806.06 (in effect for 2013)
1143 California 2013 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2013)
Homeowner and Renter Assistance, California Franchise Tax Board (2013) [http://www.ftb.ca.gov/individuals/hra/index.shtml Accessed on 3/8/2013] View Archived Source
1144 Alaska 2013 Alaska Stat. § 29.45.045 (repealed effective 1987)
1986 Alaska Sess. Laws ch. 70 § 6
Department of Commerce, Office of the State Assessor, Alaska Taxable 2013 [http://commerce.state.ak.us/DNN/Portals/4/Repository/Taxable/13Taxable.pdf accessed 10/24/2014] https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Alaska/2013/
1145 Massachusetts 2013 Mass. Gen. Laws ch. 59, § 5-18 ~ § 5-18A (in effect for 2013)
1146 Idaho 2013 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2013)
Circuit Breaker Statistics (2014) Idaho State Tax Commission [http://tax.idaho.gov/reports/EPB00089_01-31-2014.pdf Accessed 09/26/2014]
View Archived Source
1147 Illinois 2013 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2013)
Illinois Revenue (2013), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 9/26/2013] View Archived Source
1148 New Mexico 2013 N.M. Stat. § 7-2-18 (in effect for 2013)
1149 South Dakota 2013 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2013)
April 1st Deadline for Property Tax Assessment Freeze Program (March 2013) South Dakota Department of Revenue [https://dor.sd.gov/Publications/Press_Releases/PDFs/2013/Assessment%20Freeze%200313.pdf Accessed on 06/06/2016]
View Archived Source
1150 Colorado 2013 Colo. Rev. Stat. § 39-3.7-101~102 (in effect for 2013)
1151 Arizona 2013 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2013)
1152 Massachusetts 2013 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2013)

Real Estate Tax Credit for Persons Age 65 and Older (known as the Circuit Breaker Credit), Massachusetts Department of Revenue [http://www.mass.gov/dor/individuals/filing-and-payment-information/guide-to-personal-income-tax/credits/real-estate-tax-credit.html#table Accessed 10/9/2014]
View Archived Source
1153 Mississippi 2013 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 2013)
1154 Maine 2013 Me. Rev. Stat. Ann. tit. 36, § 6232(1-A) (in effect for 2013)
2013 Me. Laws ch. 368, Pt. L, §2
1155 New Jersey 2013 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2013)
Form PTR-1: Property Tax Reimbursement (“Senior Freeze”) Application (2012) New Jersey State Treasury [http://www.nj.gov/treasury/taxation/pdf/ptr/12_ptr1in.pdf Accessed 12/19/14]
View Archived Source
1156 Maine 2013 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2013)
1157 Wyoming 2013 Wyo. Stat. § 39-11-109 (c) (in effect for 2013)
2013 Wyo. Sess. Laws ch. 173 § 1
1158 West Virginia 2013 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2013)
1159 Texas 2013 Tex. Tax Code §11.26, Tex Tax Code §11.261 (in effect for 2013)
Tex. Cons. §1-b(h)
1160 New Hampshire 2013 N.H. Rev. Stat. § 72:33 (in effect for 2013); N.H. Rev. Stat. § 72:38-a (in effect for 2013)
1161 Colorado 2013 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2013)
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 10/07/2021]
View Archived Source
1162 Oklahoma 2013 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2013)
1163 Maryland 2013 Md. Code, Tax-Property § 9-102 (in effect for 2013)
1164 Georgia 2013 Ga. Code Ann. § 48-5-40 (in effect for 2013); Ga. Code Ann. § 48-5-47.1 (in effect for 2013)
1165 Virginia 2013 Va. Code Ann. § 58.1-3210 (in effect for 2013)
Constitution of Virginia Article X, §6 (b)
1166 Rhode Island 2013 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 2013)
1167 Delaware 2013 Del. Code tit. 14, § 1917 (c) (in effect for 2013)
1168 New Hampshire 2013 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2013)
1169 Missouri 2013 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2013)
Property Tax Credit Claim FAQ (no date) Missouri Department of Revenue [http://dor.mo.gov/faq/personal/ptc.php] View Archived Source
1170 Michigan 2013 Mich. Comp. Laws § 206.520 (in effect for 2013); Mich. Comp. Laws § 206.522 (in effect for 2013)
Session Law 2011 Act 38 and Act 273
Michigan Taxpayer's Guide (2013) Michigan Legislature (See p. 12) [http://www.legislature.mi.gov/documents/Publications/TaxpayerGuide2013.pdf Accessed 10/24/2014]
View Archived Source
1171 Hawaii 2013 Haw. Rev. Stat. § 246A-2 (in effect for 2013); Haw. Rev. Stat. § 246-26(d) (in effect for 2013)
1172 Louisiana 2013 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2013)
La. Const. Art. VII, §18 (G)
1173 Washington 2013 Wash. Rev. Code § 84.38.010 ~ 84.38.160
(in effect for 2013)
1174 Florida 2013 Fla. Stat. §196.031 (in effect for 2013); Fla. Stat. § 196.075 (in effect for 2013); Fla. Stat. §197.252 (in effect for 2013)
Florida Property Tax Valuation and Income Limitation Rates
[http://dor.myflorida.com/dor/property/resources/limitations.html Accessed on 11/18/2013]
View Archived Source
1175 California 2013 Cal. Revenue and Taxation Code § 20800 ~ §20808 (in effect for 2013)
Cal. Const. Art. XIII, § 8.5
1176 Alaska 2013 Alaska Stat. § 29.45.030(i)(in effect for 2013)
2013 Alaska Sess. Laws ch. 29 §1 SB73
Alaska Taxable 2013 p. 64 [http://commerce.state.ak.us/DNN/Portals/4/Repository/Taxable/13Taxable.pdf Accessed 12/12/14]
View Archived Source
1177 Massachusetts 2013 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2013); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2013)
1178 Iowa 2013 Iowa Code § 25B.7 (in effect for 2013); Iowa Code § 422.4 (in effect for 2013); Iowa Code § 425.17 (in effect for 2013); Iowa Code § 425.19 (in effect for 2013); Iowa Code § 425.23 (in effect for 2013); Iowa Code § 425.24 (in effect for 2013); Iowa Code § 425.29 (in effect for 2013); Iowa Code § 425.40 (in effect for 2013)
2013 Iowa Property Tax Credit Claim, Iowa Department of Revenue [http://www.iowa.gov/tax/forms/1254001.pdf Accessed on 4/5/2013]
View Archived Source

2013 Iowa Rent Reimbursement Claim, Iowa Department of Revenue [http://www.iowa.gov/tax/forms/1254130.pdf Accessed on 4/5/2013]
View Archived Source
1179 Illinois 2013 320 Ill. Comp. Stat. § 25/1 ~25/13 (in effect for 2013)
Ill. Admin. Code tit. 86, pt. 530.201 ~ 530.220 (in effect for 2013)
Illinois Revenue (2013), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 9/26/2013] View Archived Source
1180 New Jersey 2013 N.J. Rev. Stat. § 54:4-8.41 (in effect for 2013)
N.J. Const., Art. VIII, Sec. 1, Para. 4
1181 Tennessee 2013 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2013)
1182 Minnesota 2013 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2013)
1183 Connecticut 2013 Conn. Gen. Stat. § 12-81(55) (in effect for 2013); Conn. Gen. Stat. § 12-81i (in effect for 2013); Conn. Gen. Stat. § 12-81l (in effect for 2013); Conn. Gen. Stat. § 12-94a (in effect for 2013)
1184 Delaware 2013 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 2013)
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
1185 Arizona 2013 Arz. Const. Art. IX § 18 (7)
1186 Mississippi 2013 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 2013)
1187 West Virginia 2013 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2013)
1188 Wyoming 2013 Wyo. Stat. § 39-13-107 (b) (iii) (in effect for 2013)
1189 Texas 2013 Tex. Tax Code Ann. § 11.22 (in effect for 2013); Tex. Tax Code Ann. § 11.131 (in effect for 2013)
Tex. Constitution Article VIII §2
1190 Connecticut 2013 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2013)
1191 Oklahoma 2013 Okla. Stat. tit 68 §2888 Okla. Stat. tit 68 §2893; Okla. Stat. §68-2890.1(B) (in effect for 2013).
Okla. Const. art. X, § 8C (in effect for 2013)
Oklahoma Tax Commission, Ad Valorem Division, 2013 Property Valuation Limitations and Manufactured Homes Pers. Prop. Exemption [http://www.tax.ok.gov/advform/2013QuaIncPropValLimitation.pdf Accessed 11/30/2013] View Archived Source
1192 Ohio 2013 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2013)
1193 Maryland 2013 Md. Code Ann. Tax-Prop. § 9-219 (in effect for 2013)
1194 Georgia 2013 Ga. Code Ann. § 48-5-52 (in effect for 2013)
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 10/1/2013] View Archived Source
1195 Washington 2013 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (1-5) (in effect for 2013); Wash. Rev. Code 84.04.140 (In effect for 2013)
Const. of the State of Wash. Article VII §10
1196 Rhode Island 2013 R.I. Gen. Laws § 44-3-15 (in effect for 2013)
2013 R.I. Pub. Laws ch 348 §1
1197 District of Columbia 2013 DC ST § 47-845 (in effect for 2013); DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2013)
1198 Arkansas 2013 Ark. Code § 26-26-1120 (in effect for 2013); Ark. Code § 26-26-1124 (in effect for 2013)
Arkansas (2012) Property Tax Equalization and Appeal System Synopsis [http://www.accessarkansas.org/acd/faqs.html Accessed on 11/12/2013] View Archived Source
1199 New York 2013 N.Y. R.P.T Law § 467 (in effect for 2013)
1200 Alabama 2013 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2013)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 10/30/13] View Archived Source
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