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
New York 2013 Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1201 NY102_RR13
Illinois 2013 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 1202 IL102_RR13
Hawaii 2013 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 1203 HI107_RR13
Oregon 2013 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 1204 OR101_RR13
Massachusetts 2013 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 1205 MA105_RR13
Connecticut 2013 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence 1206 CT102_RR13
New Jersey 2013 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1207 NJ107_RR13
Alabama 2013 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 1208 AL402_RR13
Indiana 2013 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 1209 IN104_RR13
Wisconsin 2013 Homestead Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 1210 WI101_RR13
Tennessee 2013 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 1211 TN104_RR13
Connecticut 2013 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1212 CT108_RR13
Maine 2013 Deferred Collection of Homestead Property Taxes Deferral Age, Homeowner, Income Ceiling 1213 ME108_RR13
Kansas 2013 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 1214 KS103_RR13
Georgia 2013 Homestead Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling, Principal Residence 1215 GA101_RR13
Rhode Island 2013 Local Option Tax Rate and Valuation Freeze for Disabled Persons Credit Age, Disability, Income Ceiling 1216 RI102_RR13
Utah 2013 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 1217 UT102_RR13
District of Columbia 2013 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1218 DC105_RR13
Maryland 2013 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Homeowner, Renter 1219 MD111_RR13
Arkansas 2013 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 1220 AR103_RR13
Texas 2012 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 1221 TX102_RR12
Massachusetts 2012 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 1222 MA101_RR12
Illinois 2012 Circuit Breaker Tax Grant for Senior Citizens and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1223 IL104_RR12
Rhode Island 2012 Local Assessment Freezes Assessment Freeze Age, Disability, Income Ceiling, Surviving Spouse 1224 RI103_RR12
New Hampshire 2012 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 1225 NH108_RR12
Wyoming 2012 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1226 WY104_RR12
Oklahoma 2012 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1227 OK105_RR12
North Carolina 2012 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1228 NC101_RR12
Georgia 2012 Homestead Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling, Principal Residence 1229 GA101_RR12
Massachusetts 2012 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, Other Criteria 1230 MA107_RR12
Wisconsin 2012 Homestead Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 1231 WI101_RR12
Washington 2012 Property Tax Exemption for Widow or Widowers of Veterans Exemption Age, Income Ceiling, Surviving Spouse 1232 WA103_RR12
Minnesota 2012 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Other Criteria 1233 MN104_RR12
Mississippi 2012 Homestead Exemption for Taxpayers Under 65 Years Old Credit Age, Homeowner, Principal Residence 1234 MS103_RR12
Colorado 2012 Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 1235 CO104_RR12
Idaho 2012 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1236 ID103_RR12
Connecticut 2012 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1237 CT112_RR12
District of Columbia 2012 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1238 DC106_RR12
New York 2012 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1239 NY112_RR12
New Hampshire 2012 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1240 NH103_RR12
Alaska 2012 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 1241 AK102_RR12
Utah 2012 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 1242 UT102_RR12
Mississippi 2012 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence, Veteran 1243 MS102_RR12
Connecticut 2012 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1244 CT111_RR12
Maryland 2012 Local Property Tax Deferral Options Deferral Age, Other Criteria 1245 MD102_R12
California 2012 Local Option County Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1246 CA102_RR12
Hawaii 2012 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 1247 HI101_RR12
West Virginia 2012 Tax Relief for Elderly Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1248 WV103_RR12
Ohio 2012 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 1249 OH101_RR12
Pennsylvania 2012 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1250 PA102_RR12
Arizona 2012 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1251 AZ103_RR12
Arizona 2012 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1252 AZ104_RR12
Texas 2012 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 1253 TX101_RR12
Massachusetts 2012 Tax Deferral and Recovery for Members of the Armed Forces Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Other Criteria 1254 MA102_RR12
Illinois 2012 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1255 IL105_RR12
Rhode Island 2012 Local Property Credits Credit Age, Disability, Income Ceiling, Veteran, Other Criteria 1256 RI104_RR12
Louisiana 2012 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1257 LA103_RR12
Alabama 2012 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 1258 AL402_RR12
North Carolina 2012 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1259 NC103_RR12
Georgia 2012 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 1260 GA103_RR12
Massachusetts 2012 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 1261 MA108_RR12
Virginia 2012 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 1262 VA101_RR12
Washington 2012 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1263 WA104_RR12
New Mexico 2012 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1264 NM105_RR12
Connecticut 2012 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1265 CT108_RR12
Montana 2012 Elderly Homeowner/Renter Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter 1266 MT104_RR12
Colorado 2012 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 1267 CO101_RR12
Kansas 2012 Homestead Property Tax Refund Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 1268 KS102_RR12
Michigan 2012 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 1269 MI105_RR12
Indiana 2012 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 1270 IN104_RR12
District of Columbia 2012 Elderly, Blind, or Disabled Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 1271 DC109_RR12
New Jersey 2012 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1272 NJ104_RR12
Alaska 2012 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1273 AK103_RR12
Oklahoma 2012 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1274 OK101_RR12
Wyoming 2012 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Wealth Limit 1275 WY101_RR12
Colorado 2012 Property Tax and Rent Rebate Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1276 CO102_RR12
Maryland 2012 Renters' Tax Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 1277 MD103_RR12
Hawaii 2012 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 1278 HI102_RR12
West Virginia 2012 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Other Criteria 1279 WV101_RR12
South Dakota 2012 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 1280 SD105_RR12
Tennessee 2012 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 1281 TN104_RR12
Arizona 2012 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1282 AZ107_RR12
Texas 2012 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 1283 TX103_RR12
Massachusetts 2012 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1284 MA104_RR12
Utah 2012 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1285 UT105_RR12
New York 2012 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 1286 NY104_RR12
Connecticut 2012 Exemption and Additional Exemption for Disabled Veterans Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 1287 CT105_RR12
Illinois 2012 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 1288 IL106_RR12
Colorado 2012 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1289 CO103_RR12
Rhode Island 2012 Local Deferrals Deferral Age, Disability, Income Ceiling, Other Criteria 1290 RI105_RR12
Washington 2012 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 1291 WA101_RR12
New Jersey 2012 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1292 NJ103_RR12
Maine 2012 Veteran Exemption Exemption Age, Disability, Veteran, Surviving Spouse 1293 ME103_RR12
Alabama 2012 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 1294 AL103_RR12
Iowa 2012 Elderly and Disabled Homeowner and Renters Property Tax Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1295 IA101_RR12
Georgia 2012 Homestead Exemption for Disabled Veterans Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1296 GA104_RR12
California 2012 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1297 CA101_RR12
Wisconsin 2012 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Other Criteria 1298 WI102_RR12
Connecticut 2012 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 1299 CT101_RR12
South Dakota 2012 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1300 SD104_RR12

Pages

# State Year Source
1201 Georgia 2013 Ga. Code Ann. § 48-5-47 (in effect for 2013)
1202 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
1203 Utah 2013 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2013)
1204 Illinois 2013 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2013)
Public Act 98‑0007
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
1205 Florida 2013 Fla. Stat. § 196.075 (in effect for 2013)
2013 Fla. Laws Ch. 72
Fla. Const. Art. VII §6(d)
1206 Ohio 2013 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2013)
1207 Colorado 2013 Colo. Rev. Stat. § 39-3.5-103 (in effect for 2013); Colo. Rev. Stat. § 39-3.5-105 (in effect for 2013)
1208 Maryland 2013 Md. Code Ann. Tax-Prop. § 9-219 (in effect for 2013)
1209 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
1210 New York 2013 N.Y. R.P.T Law § 425 (in effect for 2013)
1211 Arizona 2013 Ariz. Rev. Stat. § 42-17401 (in effect for 2013); Ariz. Rev. Stat. § 42-18153 (in effect for 2013)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
1212 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
1213 Illinois 2013 35 Ill. Comp. Stat. § 200/15-172 (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
1214 Oregon 2013 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2013); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2013)
1215 New York 2013 N.Y. R.P.T Law § 467 (in effect for 2013)
1216 Connecticut 2013 Conn. Gen. Stat. § 12-129b (in effect for 2013); Conn. Gen. Stat. § 12-129d (in effect for 2013); Conn. Gen. Stat. § 12-129p (in effect for 2013)
1217 Montana 2013 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2013)
1218 Hawaii 2013 Haw. Rev. Stat. § 246A-2 (in effect for 2013); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2013); County of Honolulu § 8-10.20(a) (in effect for 2013).
City and County of Honolulu Ordinance 13 (Bill 40(2013) CS2
Understanding Your Real Property Taxes (no date), Kauai County [http://www.kauai.gov/default.aspx?tabid=103 Accessed 10/02/2013] View Archived Source
1219 Alabama 2013 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2013)
L.2013 c.295
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 10/30/13] View Archived Source
1220 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
1221 New Hampshire 2012 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2012)
1222 Mississippi 2012 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 2012)
1223 California 2012 Cal. Revenue and Taxation Code § 20800 ~ 20808 (in effect for 2012)
2011 Cal. Stat. ch. 369
Cal. Const. Art. XIII, § 8.5
1224 West Virginia 2012 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2012)
1225 Idaho 2012 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2012)
Circuit Breaker Statistics (2012) Idaho State Tax Commission [http://tax.idaho.gov/reports/EPB00089_02-15-2013.pdf Accessed 10/17/13]
View Archived Source
1226 Pennsylvania 2012 L. 2006 Act 1, Taxpayer Relief Act (in effect for 2012)
1227 Connecticut 2012 Conn. Gen. Stat.§12-129n (in effect for 2012)
1228 District of Columbia 2012 DC ST § 47-863 (in effect for 2012)
1229 New York 2012 N.Y. R.P.T Law § 460 (in effect for 2012)
1230 Alaska 2012 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Alaska Taxable 2012 (2013) p. 69 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/12Taxable.pdf Accessed 08/29/2013] View Archived Source
1231 Utah 2012 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2012)
Tax Relief and Abatement (2012), Utah State Tax Commission [http://propertytax.utah.gov/generalinformation/forms/standards-of-practice-forms Accessed on 09/25/2013] View Archived Source

Property Tax Abatement, Deferral and Exemption Programs for Individuals (2012) Utah State Tax Commission Publication 36 [http://tax.utah.gov/forms-pubs/previousyears Accessed 9/25/2013] View Archived Source
1232 Connecticut 2012 Conn. Gen. Stat. §12-170v (in effect for 2012)
1233 Maryland 2012 Md. Code Ann. Tax-Prop. § 10-201 ~ § 10-201.1 (in effect for 2012); Md. Code Ann. Tax-Prop. § 10-203 ~ § 10-204.5 (in effect for 2012)
1234 Hawaii 2012 Haw. Rev. Stat. § 246A-2; Haw. Rev. Stat. § 246-23; Haw. Rev. Stat. § 246-26 (in effect for 2012)
1235 North Carolina 2012 N.C. Gen. Stat. § 105‑277.1 (in effect for 2012)
Low-Income Homestead Exclusion, Tax Relief, Assessor's Office, Mecklenburg County [http://web.archive.org/web/20120103012304/http://charmeck.org/mecklenburg/county/AssessorsOffice/Pages/Tax%20Relief.aspx Accessed on 10/10/13] View Archived Source
1236 Ohio 2012 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2012)
1237 New Hampshire 2012 N.H. Rev. Stat. § 72:33 (in effect for 2012); N.H. Rev. Stat. § 72:38-a (in effect for 2012)
Elderly and Disabled Tax Deferral Application (2008) New Hampshire Department of Revenue Administration [http://www.nh.gov/revenue/munc_prop/exmptcrdfrms.htm Accessed 04/11/2011] View Archived Source
1238 Wisconsin 2012 Wis. Stat. § 71.07 (4); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2012)
Homestead Credit (2012), Wisconsin Department of Revenue [http://www.revenue.wi.gov/individuals/homestead.html Accessed 10/28/13] View Archived Source
1239 Arizona 2012 Ariz. Rev. Stat. § 43-1072 (in effect for 2012)
Property Tax Refund (Credit) Claim Form 140PTC (2012) Arizona Department of Revenue [http://www.azdor.gov/LinkClick.aspx?fileticket=9gc0b1viMDY%3d&tabid=257&mid=878 Accessed 9/30/2013]
View Archived Source
1240 Texas 2012 Tex. Tax Code §11.26, Tex Tax Code §11.261 (in effect for 2012)
Tex. Cons. §1-b(h)
1241 Washington 2012 Wash. Rev. Code § 84.39.010 (In effect for 2012)
1242 Massachusetts 2012 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2012)
1243 Mississippi 2012 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 2012)
1244 Colorado 2012 Colo. Rev. Stat. § 39-3.7-101~102 (in effect for 2012)
1245 Illinois 2012 320 Ill. Comp. Stat. § 25/1 ~25/13 (in effect for 2012)
Ill. Admin. Code tit. 86, pt. 530.201 ~ 530.220 (in effect for 2012)
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
Circuit Breaker and Illinois Cares Rx, Illinois Department of Aging (2012) [http://www.state.il.us/aging/1rx/cbrx/cbrx-main.htm Accessed 9/26/13] View Archived Source
1246 Minnesota 2012 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2012)

Senior Citizens Property Tax Deferral (2011), Department of Revenue [http://www.revenue.state.mn.us/individuals/prop_tax_refund/Pages/Senior_Citizens_Property_Tax_Deferral_Program.aspx Accessed on 10/10/2013] View Archived Source
1247 Rhode Island 2012 R.I. Gen. Laws § 44-3-15.1 (in effect for 2012); R.I. Gen. Laws § 44-3-16 (in effect for 2012); R.I. Gen. Laws § 44-3-16.2 (in effect for 2012); R.I. Gen. Laws § 44-3-31.1 (in effect for 2012)
1248 Wyoming 2012 Wyo. Stat. § 39-13-107 (b) (iii) (in effect for 2012)
1249 Oklahoma 2012 Okla. Stat. tit 68 §2888; Okla. Stat. tit 68 §2893; Okla. Stat. §68-2890.1(B) (in effect for 2012).
Okla. Const. art. X, § 8C (in effect for 2012)
Senior Property Valuation Freeze (2005), Oklahoma Tax Commission [http://www.tax.ok.gov/oktax/advform/SPVF05.pdf Accessed on 9/18/2013] View Archived Source
1250 Georgia 2012 Ga. Code Ann. § 48-5-47 (in effect for 2012)
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 1/24/2013] View Archived Source
1251 Massachusetts 2012 Mass. Gen. Laws ch. 59, § 5K
Mass. Gen. Laws ch. 59, § 5N (in effect for 2012)
2012 Mass Laws c 108 §8A (SB2254)
1252 Georgia 2012 Ga. Code Ann. § 48-5-70 ~ § 48-5-84 (in effect for 2012)
1253 Massachusetts 2012 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2012)

Real Estate Tax Credit for Persons Age 65 and Older (known as the Circuit Breaker Credit), Department of Revenue, The Commonwealth of Massachusetts [http://www.mass.gov/dor/individuals/filing-and-payment-information/guide-to-personal-income-tax/credits/real-estate-tax-credit.html Accessed 4/12/2013] View Archived Source
1254 New Jersey 2012 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2012)
1255 Virginia 2012 Va. Code Ann. § 58.1-3210 (in effect for 2012)
Constitution of Virginia Article X, §6 (b)
1256 Wyoming 2012 Wyo. Stat. § 39-11-109 (in effect for 2012)
1257 Colorado 2012 Colo. Rev. Stat. § 39-31-101 (in effect for 2012)

Property Tax/Rent /Heat Rebate Application (2011). Colorado Department of Revenue. [http://www.colorado.gov/cs/Satellite/Revenue/REVX/1216116072809 Accessed on 11/13/13] View Archived Source
1258 New Mexico 2012 N.M. Stat. § 7-2-18 (in effect for 2012)
1259 West Virginia 2012 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2012)
1260 South Dakota 2012 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2012)
Freeze on Assessments: Dwellings of Disabled and Senior Citizens Brochure (February 2012) South Dakota Department of Revenue [http://dor.sd.gov/Taxes/Property_Taxes/PDFs/freeze_on_assessments.pdf Accessed on 06/06/2016]
View Archived Source
1261 Indiana 2012 Ind. Code § 6-1.1-12-9b (in effect for 2012)
1262 District of Columbia 2012 DC ST § 47-1806.06 (in effect for 2012)
1263 Alaska 2012 Alaska Stat. § 29.45.030(e)(in effect for 2012)
Alaska Taxable 2012 (9 April 2013) p. 65 Department of Commerce [http://commerce.alaska.gov/dnn/dcra/DivisionPublications.aspx Accessed 09/30/2013]
View Archived Source
1264 Oklahoma 2012 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2012)
Taxpayer's Rights, Remedies and Responsibilities (2012), Oklahoma Tax Commission [http://www.tax.ok.gov/adv4.html Accessed 9/18/2013]
View Archived Source
1265 Maryland 2012 Md. Code, Tax-Property § 9-102 (in effect for 2012)
Renter's Tax Credit (2011), Department of Assessment and Taxation [http://www.dat.state.md.us/sdatweb/rtc.html Accessed on 10/1/2013] View Archived Source
1266 Louisiana 2012 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2012)
La. Const. Art. VII, §18 (G)
1267 Alabama 2012 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2012)
L.2013 c.295
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 10/30/13] View Archived Source
1268 Hawaii 2012 Haw. Rev. Stat. § 246A-2 (in effect for 2012); Haw. Rev. Stat. § 246-26(d) (in effect for 2012)
1269 North Carolina 2012 N.C. Gen. Stat. § 105‑277.1B (in effect for 2012)
Low-Income Homestead Exclusion, Tax Relief, Assessor's Office, Mecklenburg County [http://web.archive.org/web/20120103012304/http://charmeck.org/mecklenburg/county/AssessorsOffice/Pages/Tax%20Relief.aspx Accessed on 10/10/13] View Archived Source
1270 Arizona 2012 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2012)
1271 Texas 2012 Tex. Tax Code Ann. § 11.13 (in effect for 2012)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
1272 Washington 2012 Wash. Rev. Code § 84.38.010 ~ 84.38.160
(in effect for 2012)
1273 Massachusetts 2012 Mass. Gen. Laws ch. 59, § 5-18 ~ § 5-18A (in effect for 2012)
1274 Montana 2012 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2012)
1275 Colorado 2012 Colo. Rev. Stat. § 39-3.5-103 (in effect for 2012)
Colorado State Treasury Budget Request (2013-2014), p. 12 [http://www.colorado.gov/cs/Satellite/Treasury_v2/CBON/1251591976169 Accessed 09/19/2013] View Archived Source
1276 Illinois 2012 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2012)
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
1277 Kansas 2012 Kan. Stat. Ann. § 79-4501 ~ 79-4521 (in effect for 2012)
2012 Kansas Homestead Refund or Property Tax Refund (2010), Kansas Department of Revenue [http://www.ksrevenue.org/pdf/k-40hbook12.pdf Accessed 4/5/2013] View Archived Source
1278 Michigan 2012 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2012)
1279 Rhode Island 2012 R.I. Gen. Laws § 44-3-15.3 (in effect for 2012); R.I. Gen. Laws § 44-3-15.4 (in effect for 2012); R.I. Gen. Laws § 44-3-56 (in effect for 2012); R.I. Gen. Laws § 44-33.3-1 ~ § 44-33.3-9 (in effect for 2012); R.I. Gen. Laws § 44-33.4-1 ~ § 44-33.4-9 (in effect for 2012); R.I. Gen. Laws § 44-33.5-1 ~ § 44-33.5-9 (in effect for 2012)
1280 Connecticut 2012 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2012)
Property Tax Relief for Homeowners OLR Research Report 2012-R-0104 [http://www.cga.ct.gov/2012/rpt/2012-R-0104.htm Accessed 9/12/2013] View Archived Source
1281 New Jersey 2012 N.J. Rev. Stat. § 54:4-8.41 (in effect for 2012)
N.J. Const., Art. VIII, Sec. 1, Para. 4 (in effect for 2012)
1282 Connecticut 2012 Conn. Gen. Stat. § 12-81(55) (in effect for 2012); Conn. Gen. Stat. § 12-81i (in effect for 2012); Conn. Gen. Stat. § 12-81l (in effect for 2012); Conn. Gen. Stat. § 12-94a (in effect for 2012)
Property Tax Relief for Homeowners OLR Research Report 2012-R-0104 [http://www.cga.ct.gov/2012/rpt/2012-R-0104.htm Accessed 9/12/13] View Archived Source
1283 Alabama 2012 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2012)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 10/30/13] View Archived Source
1284 Georgia 2012 Ga. Code Ann. § 48-5-48 (in effect for 2012)
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 10/1/2013] View Archived Source
1285 New Jersey 2012 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2012)

2012 Homestead Benefit Amount for Homeowners Age 65 or Older and/or Disabled (August 2015) New Jersey Department of the Treasury, Division of Taxation [http://www.state.nj.us/treasury/taxation/homestead/2012hrhomeowneramounts.shtml Accessed on 09/01/2016] View Archived Source
1286 California 2012 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2012)
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
1287 Connecticut 2012 Conn. Gen. Stat. § 12-129b (in effect for 2012); Conn. Gen. Stat. § 12-129d (in effect for 2012); Conn. Gen. Stat. § 12-129p (in effect for 2012)
Property Tax Relief for Homeowners OLR Research Report 2012-R-0104 [http://www.cga.ct.gov/2012/rpt/2012-R-0104.htm Accessed 9/12/2013] View Archived Source
1288 Georgia 2012 Ga. Code Ann. § 48-5-48.3 (in effect for 2012)
1289 West Virginia 2012 W. Va. Code § 11-21-21 (in effect for 2012)
Senior Citizens Tax Credit (2013), West Virginia State Tax Department [http://www.wva.state.wv.us/wvtax/tsdPublications.aspx Accessed 09/23/2013] View Archived Source
1290 Tennessee 2012 Tenn. Code Ann. § 67-5-705 (in effect for 2012)
1291 Iowa 2012 Iowa Code § 25B.7 (in effect for 2012); Iowa Code § 422.4 (in effect for 2012); Iowa Code § 425.17 (in effect for 2012); Iowa Code § 425.19 (in effect for 2012); Iowa Code § 425.23 (in effect for 2012); Iowa Code § 425.24 (in effect for 2012); Iowa Code § 425.29 (in effect for 2012); Iowa Code § 425.40 (in effect for 2012)
2012 Iowa Property Tax Credit Claim, Iowa Department of Revenue [http://www.iowa.gov/tax/forms/propexcredit.html Accessed on 11/20/2013]
View Archived Source

2012 Iowa Rent Reimbursement Claim, Iowa Department of Revenue [http://www.iowa.gov/tax/forms/propexcredit.html Accessed on 11/20/2013]
View Archived Source
Property Tax Credits and Exemptions (no date), Iowa Department of Revenue [http://www.state.ia.us/tax/taxlaw/PropertyTaxCredits.html Accessed on 1/24/2013]
View Archived Source
1292 Indiana 2012 Ind. Code § 6-1.1-12-14 (in effect for 2012)
1293 Florida 2012 Fla. Stat. §196.031 (in effect for 2012); Fla. Stat. § 196.075 (in effect for 2012); Fla. Stat. §197.252 (in effect for 2012)
Florida Property Tax Valuation and Income Limitation Rates
[http://dor.myflorida.com/dor/property/resources/limitations.html Accessed on 10/2/2013]
View Archived Source
1294 Colorado 2012 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2012)
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
1295 Utah 2012 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2012)
Utah Const. art. XIII, § 3 (in effect for 2012)
Tax Relief and Abatement Standards of Practice (2012), Utah State Tax Commission [http://propertytax.utah.gov/library/pdf/standards/standard03.pdf Accessed 12/21/2012 View Archived Source

Property Tax Abatement, Deferral and Exemption Programs for Individuals Publication 36 (2012) Utah State Tax Commission [http://tax.utah.gov/forms/pdf Accessed 12/21/2012] View Archived Source
1296 Maine 2012 Me. Rev. Stat. Ann. tit. 36, § 6201 ~ § 6220 (in effect for 2012)
Tax Relief, Maine Revenue Services (No Date) [http://www.maine.gov/revenue/taxrelief/tnrsummary.htm Accessed 09/30/2013] View Archived Source
1297 South Dakota 2012 S.D. Codified Laws §10-18A-1 ~ §10-18A-16 (in effect for 2012)
2012 S.D. Sess. Laws ch. 65 (SB 194)
Property and Sales Tax Relief Programs (No date), Department of Revenue [http://www.state.sd.us/drr2/propspectax/property/relief.htm Accessed on 2/1/2013 via WayBack Machine http://web.archive.org/web/20121216130159/http://www.state.sd.us/drr2/propspectax/property/relief.htm] View Archived Source
1298 Washington 2012 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (1-5) (in effect for 2012); Wash. Rev. Code 84.04.140 (In effect for 2012)
Const. of the State of Wash. Article VII §10
1299 Maryland 2012 Md. Code Ann. Tax-Prop. § 9-219 (in effect for 2012)
1300 Maine 2012 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2012)
Summary of Major State Funding (3 Oct 2012), Office of Fiscal and Program Review, p. 8
[http://www.maine.gov/revenue/propertytax/sidebar/exemptions.htm Accessed 09/30/2013]
View Archived Source
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