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
Tennessee 2011 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1401 TN103_RR11
Washington 2011 Property Tax Exemption and Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 1402 WA102_RR11
Texas 2011 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 1403 TX101_RR11
Arkansas 2011 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 1404 AR103_RR11
Illinois 2011 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1405 IL105_RR11
Rhode Island 2011 Local Exemptions Exemption Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Veteran, Other Criteria 1406 RI106_RR11
Wyoming 2011 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 1407 WY101_RR11
South Dakota 2011 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1408 SD104_RR11
Texas 2011 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 1409 TX103_RR11
Hawaii 2011 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 1410 HI107_RR11
Wyoming 2011 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1411 WY104_RR11
North Carolina 2011 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1412 NC103_RR11
Connecticut 2011 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 1413 CT101_RR11
Alabama 2011 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 1414 AL402_RR11
Kansas 2011 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 1415 KS103_RR11
Indiana 2011 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 1416 IN104_RR11
Georgia 2011 Homestead Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 1417 GA101_RR11
Wisconsin 2011 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Other Criteria 1418 WI102_RR11
Maryland 2011 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Other Criteria 1419 MD111_RR11
Massachusetts 2011 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 1420 MA101_RR11
Oregon 2011 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 1421 OR101_RR11
Illinois 2011 Circuit Breaker Tax Grant for Senior Citizens and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1422 IL104_RR11
California 2011 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1423 CA101_RR11
Maryland 2011 Local Property Tax Deferral Options Deferral Age, Other Criteria 1424 MD102_R11
Arizona 2011 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1425 AZ107_RR11
Utah 2011 Additional Homeowner Credit Credit Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1426 UT106_RR11
California 2011 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 1427 CA106_RR11
Georgia 2011 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 1428 GA110_RR11
Maine 2011 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 1429 ME106_RR11
Nebraska 2011 Homestead Exemption for Senior Citizens Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1430 NE101_RR11
Washington 2011 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 1431 WA101_RR11
Ohio 2011 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 1432 OH101_RR11
New Mexico 2011 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1433 NM101_RR11
South Carolina 2011 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1434 SC103_RR11
New York 2011 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1435 NY102_RR11
Missouri 2011 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 1436 MO103_RR11
Tennessee 2011 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling 1437 TN104_RR11
New Hampshire 2011 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1438 NH103_RR11
Alaska 2011 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 1439 AK102_RR11
Nevada 2011 Senior Citizens’ Property Tax / Rent Rebate (STARR program) Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 1440 NV105_RR11
Connecticut 2011 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1441 CT111_RR11
West Virginia 2011 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Other Criteria 1442 WV101_RR11
Arizona 2011 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 1443 AZ104_RR11
Illinois 2011 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 1444 IL102_RR11
Texas 2011 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 1445 TX102_RR11
Rhode Island 2011 Local Option Tax Rate and Valuation Freeze for Disabled Persons Credit Age, Disability, Income Ceiling 1446 RI102_RR11
Indiana 2011 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 1447 IN107_RR11
West Virginia 2011 Senior Citizen Property Tax Relief Credit Credit Age, Homeowner, Income Ceiling 1448 WV105_RR11
Florida 2011 Local Option Homestead Exemption for Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence 1449 FL107_RR11
Delaware 2011 Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 1450 DE103_RR11
Maryland 2011 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Homeowner, Income Ceiling, Principal Residence 1451 MD112_RR11
District of Columbia 2011 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1452 DC105_RR11
Illinois 2011 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 1453 IL106_RR11
Colorado 2011 Property Tax and Rent Rebate Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1454 CO102_RR11
Colorado 2011 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 1455 CO101_RR11
Maine 2011 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 1456 ME109_RR11
Arizona 2011 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1457 AZ102_RR11
Idaho 2011 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1458 ID102_RR11
Massachusetts 2011 Program for Persons Over Age 60 to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Other Criteria 1459 MA107_RR11
Mississippi 2011 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence, Veteran 1460 MS102_RR11
Hawaii 2011 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 1461 HI101_RR11
North Dakota 2011 Homestead Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 1462 ND101_RR11
Connecticut 2011 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 1463 CT112_RR11
Washington 2011 Property Tax Exemption for Widow or Widowers of Veterans Exemption Age, Income Ceiling, Surviving Spouse 1464 WA103_RR11
Alabama 2011 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 1465 AL103_RR11
Rhode Island 2011 Local Deferrals Deferral Age, Disability, Income Ceiling, Other Criteria 1466 RI105_RR11
New York 2011 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 1467 NY104_RR11
Connecticut 2011 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling 1468 CT102_RR11
Idaho 2010 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1469 ID102_RR10
Missouri 2010 Homestead Preservation Credit Credit Age, Disability, Homeowner, Income Ceiling 1470 MO102_RR10
Kansas 2010 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1471 KS103_RR10
West Virginia 2010 Senior Citizen Property Tax Payment Deferral Deferral Age, Homeowner 1472 WV106_RR10
Virginia 2010 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 1473 VA101_RR10
Florida 2010 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 1474 FL108_RR10
District of Columbia 2010 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1475 DC106_RR10
California 2010 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1476 CA102_RR10
New York 2010 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1477 NY112_RR10
Maine 2010 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 1478 ME106_RR10
Mississippi 2010 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence 1479 MS102_RR10
Rhode Island 2010 Local Assessment Freezes Assessment Freeze Age, Disability, Income Ceiling, Principal Residence, Surviving Spouse 1480 RI103_RR10
Connecticut 2010 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1481 CT108_RR10
California 2010 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1482 CA101_RR10
Hawaii 2010 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 1483 HI107_RR10
Massachusetts 2010 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1484 MA104_RR10
Arkansas 2010 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 1485 AR103_RR10
New York 2010 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1486 NY102_RR10
Connecticut 2010 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 1487 CT101_RR10
Georgia 2010 Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling 1488 GA106_RR10
New Jersey 2010 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling 1489 NJ103_RR10
New Jersey 2010 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1490 NJ107_RR10
Illinois 2010 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 1491 IL102_RR10
Wisconsin 2010 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1492 WI102_RR10
Rhode Island 2010 Local Property Credits Credit Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1493 RI104_RR10
Colorado 2010 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 1494 CO101_RR10
Massachusetts 2010 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 1495 MA105_RR10
Texas 2010 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Homeowner, Surviving Spouse 1496 TX102_RR10
South Dakota 2010 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 1497 SD105_RR10
Texas 2010 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 1498 TX103_RR10
Idaho 2010 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1499 ID103_RR10
North Carolina 2010 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1500 NC101_RR10

Pages

# State Year Source
1401 New York 2011 N.Y. R.P.T Law § 460 (in effect for 2011)
Exemption Administration Manual Clergy (2009), Office of Real Property Services [http://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec460.htm Accessed on 01/09/2012] View Archived Source
1402 Wyoming 2011 Wyo. Stat. § 39-11-109 (in effect for 2011)

Tax Refund for Elderly and Disabled (No date), Wyoming Department of Health [http://health.wyo.gov/main/tred.html Accessed 01/17/2012] View Archived Source
1403 Georgia 2011 Ga. Code Ann. § 48-5-52 (in effect for 2011)
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 05/04/2011] View Archived Source
1404 Rhode Island 2011 R.I. Gen. Laws § 44-3-15.3 (in effect for 2011); R.I. Gen. Laws § 44-3-15.4 (in effect for 2011); R.I. Gen. Laws § 44-3-56 (in effect for 2011); R.I. Gen. Laws § 44-33.3-1 ~ § 44-33.3-9 (in effect for 2011); R.I. Gen. Laws § 44-33.4-1 ~ § 44-33.4-9 (in effect for 2011); R.I. Gen. Laws § 44-33.5-1 ~ § 44-33.5-9 (in effect for 2011)
1405 Arkansas 2011 Ark. Code § 26-26-1120 (in effect for 2011); Ark. Code § 26-26-1124 (in effect for 2011)
Arkansas (2011) Property Tax Equalization and Appeal System Synopsis [http://www.arkansas.gov/acd/publications/synopsis_2011.pdf Accessed on 01/18/2012] View Archived Source
Arkansas (2009) Amendment 79 Assessor's Guide [http://www.arkansas.gov/acd/publications/Assessor__s_Guide_3rd_Edition_eff_7-1-09.pdf Accessed on 01/18/2012] View Archived Source
1406 Washington 2011 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (in effect for 2011); Wash. Rev. Code § 84.04.140 (in effect for 2011)
Const. of the State of Wash. Article VII §10
Property Tax Statistics (2011) State of Washington Department of Revenue [http://dor.wa.gov/docs/reports/2011/Property_Tax_Statistics_2011/Table_18.pdf Accessed 02/01/2012]
1407 Oklahoma 2011 Okla. Stat. tit 68 §2888; Okla. Stat. tit 68 §2893; Okla. Stat. §68-2890.1(B) (in effect for 2011).
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 12/20/2011] View Archived Source
1408 Connecticut 2011 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2011)
Connecticut Office of Legislative Research "Property Tax Relief for Homeowners, 2012-R-0104
[http://www.cga.ct.gov/2012/rpt/2012-R-0104.htm Accessed 12/17/2012 View Archived Source

FY2012-FY2013 Biennium Governor's Budget (2011), Connecticut Office of Policy and Management, p. E-1 [http://www.ct.gov/opm/lib/opm/budget/2012_2013_biennial_budget/section_e_municipalaid.pdf Accessed 4/15/2011]
View Archived Source
1409 Connecticut 2011 Conn. Gen. Stat. § 12-81(55) (in effect for 2011); Conn. Gen. Stat. § 12-81i (in effect for 2011); Conn. Gen. Stat. § 12-81l (in effect for 2011); Conn. Gen. Stat. § 12-94a (in effect for 2011)
1410 Washington 2011 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (in effect for 2011); Wash. Rev. Code 84.04.140 (In effect for 2011)
Const. of the State of Wash. Article VII §10
1411 New York 2011 N.Y. R.P.T Law § 467 (in effect for 2011)
Exemption Administration Manual Persons 65 Years of Age or Older (2012), Office of Real Property Services [http://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec467.htm Accessed 10/8/2012]


Exemption Administration Manual Persons 65 Years of Age or Older (2009), Office of Real Property Services [http://www.orps.state.ny.us/assessor/manuals/vol4/part1/section4.01/sec467.htm Accessed on 05/03/2010] View Archived Source

Senior Citizens' Exemption Q&A (2011), Department of Taxation and Finance [http://www.tax.ny.gov/pdf/publications/orpts/senior.pdf Accessed on 01/04/2012] View Archived Source
1412 Alabama 2011 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2011)
1413 Missouri 2011 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2011)
Property Tax Credit Claim Form (2011) [http://dor.mo.gov/forms/MO-PTC_Print_Only_2011.pdf Accessed 01/02/2012] View Archived Source
Property Tax Credit Claim FAQ (no date) Missouri Department of Revenue [http://dor.mo.gov/faq/personal/ptc.php#q1 Accessed 04/11/2011] View Archived Source
1414 Indiana 2011 Ind. Code § 6-1.1-12-9b (in effect for 2011)
1415 Massachusetts 2011 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2011)
Senior, Surviving Spouse or Minor, Veteran, Blind Application for Statutory Exemption (2011) The Commonwealth of Massachusetts [http://www.mass.gov/dor/docs/dls/publ/forms/all-personal-96.pdf Accessed 12/22/2011] View Archived Source

Taxpayer's Guide to Real Estate Tax Exemptions in Massachusetts: Seniors, Surviving Spouses, Children (2011), Department of Revenue [http://www.mass.gov/dor/docs/dls/publ/brochures/survivchildeld.pdf Accessed on 12/22/2011] View Archived Source
1416 Maryland 2011 Md. Code Ann. Tax-Prop. § 9-219 (in effect for 2011)
1417 Illinois 2011 320 Ill. Comp. Stat. § 25/1 ~25/13 (in effect for 2011)
Illinois Department of Revenue (2000), Changes to Circuit Breaker and Pharmaceutical Assistance Programs [http://www.revenue.state.il.us/publications/bulletins/2001/Fy2001-16.pdf Accessed on 04/12/2010] View Archived Source
Ill. Admin. Code tit. 86, pt. 530.201 ~ 530.220 (in effect for 2011)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 10/8/2012] View Archived Source

How to estimate your Circuit Breaker Property Tax Grant (2009) [http://www.state.il.us/aging/1rx/cbrx/estimate-tax.pdf Accessed 4/12/2011]
View Archived Source
Circuit Breaker and Illinois Cares Rx, Illinois Department of Aging (2011) [http://www.state.il.us/aging/1rx/cbrx/cbrx-main.htm Accessed 03/05/2012] View Archived Source
1418 North Carolina 2011 N.C. Gen. Stat. § 105‑277.1B (in effect for 2011)
Low-Income Homestead Exclusion (2011), Tax Relief [http://charmeck.org/mecklenburg/county/AssessorsOffice/Pages/Tax%20Relief.aspx Accessed 01/09/2012] View Archived Source
1419 Arizona 2011 A.R.S. Const. Art. IX § 18 (7)
Senior Property Valuation Protection Option (2010) Arizona Department of Revenue [http://www.co.yavapai.az.us/uploadedFiles/Departments/Assessor/Forms/SeniorValuationFreezeApplication.pdf Accessed 4/7/2011] View Archived Source
1420 Georgia 2011 Ga. Code Ann. § 48-5-47 (in effect for 2011)
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 05/04/2011] View Archived Source
1421 Utah 2011 Utah Code § 59-2-1202(7)(c)(i) (in effect for 2011)
Utah Property Tax 2010 Annual Statistical Report (2011), Utah Department of Revenue, [http://propertytax.utah.gov/reports-and-statistics/annual-statistical-report.html Accessed 01/20/2012] View Archived Source
Utah Const. art. XIII, § 3 (in effect for 2011)
Tax Relief and Abatement Standards of Practice (2011), Utah State Tax Commission [http://propertytax.utah.gov/library/pdf/standards/standard03.pdf Accessed on 01/11/2012] View Archived Source

Property Tax Abatement, Deferral and Exemption Programs for Individuals (2011) Utah State Tax Commission Publication 36 [http://tax.utah.gov/forms/ Accessed 4/15/2011] View Archived Source
1422 Kansas 2011 Kan. Stat.Ann. §79-32,263 (in effect for 2011)
1423 California 2011 Cal. Revenue and Taxation Code § 69.5 (in effect for 2011)
Letter to Assessors No. 2006/010 (2006), California Board of Equalization.
[http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
Cal. Const. Art. XIIIA § 2 (a)
Proposition 110 (Transfer of Base Year Value) [http://boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 3/1/2012]
View Archived Source
Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
1424 Wisconsin 2011 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2011)
http://www.douglascountywi.org/DocumentCenter/Home/View/981
Property Tax Deferral Loan Program (2011) Wisconsin Legislative Fiscal Bureau [http://legis.wisconsin.gov/lfb/publications/Informational-Papers/Pages/Info_2011.aspx Accessed 05/16/2011] View Archived Source
1425 Oregon 2011 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2011); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2011)
L. 2011 c. 723 §§2-3
Public Finance: Basic Facts (2011), Legislative Revenue Office, p. E5
[http://www.leg.state.or.us/comm/lro/2011_publications_reports/2011_BasicFacts.pdf Accessed on 01/09/2012] View Archived Source Property Tax Publication (2011) Oregon [http://www.oregon.gov/dor/STATS/docs/303-405-12/property-tax-stats_303-405_2011-12.pdf Accessed 10/8/2012]

Property Tax Publication (2010), Oregon Department of Revenue [http://www.oregon.gov/DOR/PTD/docs/490-015.pdf Accessed on 05/04/2010] View Archived Source
Property Taxes: Deferral Programs (2011), Oregon Department of Revenue [http://www.oregon.gov/DOR/SCD/disableddef.shtml Accessed on 01/09/2012] View Archived Source
1426 Nebraska 2011 Neb. Rev. Stat. § 77-3501 ~ § 77-3507 (in effect for 2011); Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2011)
Nebraska Homestead Exemption (2011), Department of Revenue [http://www.revenue.ne.gov/info/96-299.pdf Accessed on 01/03/2012] View Archived Source
1427 Maryland 2011 Md. Code Ann. Tax-Prop. § 10-201 ~ § 10-201.1 (in effect for 2011); Md. Code Ann. Tax-Prop. § 10-203 ~ § 10-204.5 (in effect for 2011)
1428 Maine 2011 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2011)
1429 Ohio 2011 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2011)
Ohio Homestead Exemption Application (2009)
[http://tax.ohio.gov/documents/forms/real_property/DTE_105A.pdf Accessed 10/8/2012]
View Archived Source
1430 California 2011 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2011)
California Franchise Tax Board (2011) [http://www.ftb.ca.gov/individuals/hra/index.shtml Accessed on12/17/2012]
1431 South Carolina 2011 S.C. Code Ann. § 12-37-250 (in effect for 2011); S.C. Code Ann. § 12-37-270 (in effect for 2011)
1432 New Mexico 2011 N.M. Stat. § 7-36-21.3 (in effect for 2011)
1433 Texas 2011 Tex. Tax Code Ann. § 11.22 (in effect for 2011); Tex. Tax Code Ann. § 11.131 (in effect for 2011)
Tex. Constitution Article VIII §2
1434 Tennessee 2011 Tenn. Code Ann. § 67-5-705 (in effect for 2011)

Tenn. Const. Art. II, §28
State of Tennessee
Property Tax Freeze Program
[http://www.comptroller1.state.tn.us/pa/taxfreeze.asp accessed 10/12/2011]
View Archived Source
View Archived Source
View Archived Source
1435 Wyoming 2011 Wyo. Stat. § 39-13-107 (b) (iii) (in effect for 2011)
2011 Property Tax Refund Brochure (no date) Department of Revenue [http://revenue.wyoming.gov/PortalVBVS/uploads/2011%20Property%20Tax%20Refund%20Program%20Brochure%20.pdf Assessed 01/20/2012] View Archived Source
1436 Georgia 2011 Ga. Code Ann. § 48-5-48.3 (in effect for 2011)
1437 Hawaii 2011 Haw. Rev. Stat. § 246A-2 (in effect for 2011); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2011); County of Honolulu § 8-10.20(a) (in effect for 2011).
Exemptions (no date), City and County of Honolulu [http://www1.honolulu.gov/council/ocs/roh/rohchapter8a10.pdf Accessed 02/29/2012] View Archived Source
Understanding Your Real Property Taxes (no date), Kauai County [http://www.kauai.gov/default.aspx?tabid=103 Accessed 02/29/2012] View Archived Source
1438 Connecticut 2011 Conn. Gen. Stat.§12-129n (in effect for 2011)
1439 Illinois 2011 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2011)
Illinois Department of Revenue (no date), Illinois Property Tax System (p. 25)[http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 10/8/2012] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
1440 Washington 2011 Wash. Rev. Code § 84.39.010 (In effect for 2011)
1441 New York 2011 N.Y. R.P.T Law § 425 (in effect for 2011)
2010 N.Y. Laws ch. 57 Part FF § 1
Summary of Real Property Tax Legislation (2011), State Board of Real Property Tax Services [http://www.tax.ny.gov/pdf/publications/orpts/legis/legsum11.pdf Accessed 10/8/2012]

Summary of Real Property Tax Legislation (2006), State Board of Real Property Tax Services [http://www.tax.ny.gov/pdf/publications/orpts/legis/legsum06.pdf Accessed on 05/03/2010] View Archived Source

School Tax Relief (STAR) Section 4.01 - RPTL Section 425 (2011), Office of Real Property Services [http://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec425.htm Accessed on 01/05/2012] View Archived Source
1442 Rhode Island 2011 R.I. Gen. Laws § 44-3-15 (in effect for 2011)
1443 Florida 2011 Fla. Stat. § 196.075 (in effect for 2011)
Property Tax Valuation and Income Limitation Rates [http://www.myflorida.com/dor/property/limitations.html Accessed on 04/07/11] View Archived Source
Fla. Const. Art. VII §6(d)
2011 Florida Property Valuations & Tax Data (2012) Florida Department of Revenue [http://dor.myflorida.com/dor/property/rp/databk.html Accessed 11/21/2011]
General List of Exemptions in Florida, Homestead Exemption up to $50,000 [http://www.myflorida.com/dor/property/exemptions.html Accessed on 04/06/2010] View Archived Source
1444 West Virginia 2011 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2011)
W. Va. Const. Art. X §1b
1445 Indiana 2011 Ind. Code § 6-1.1-12-14 (in effect for 2011)
1446 Alaska 2011 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Alaska Taxable 2011 (2012) p. 69 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/11Taxable.pdf Accessed 02/01/2012]
View Archived Source
1447 Maryland 2011 Md. Code Ann. Tax-Prop. § 9-245 (in effect for 2011)
1448 District of Columbia 2011 DC ST § 47-845 (in effect for 2011); DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2011)
Tax Deferral for Low-Income and Low-Income Senior Property Owner Application (no date) Office of Tax and Revenue [http://otr.cfo.dc.gov/otr/frames.asp?doc=/otr/lib/otr/rpta_relocation_files/low_income_tax_deferral_form.pdf] (Accessed 10/8/2012)

Tax Deferral for Low-Inome and Low-Income Senior Property Owner Application (no date) Office of Tax and Revenue [http://otr.cfo.dc.gov/otr/cwp/view,a,1330,Q,593974.asp#relief Assessed 11/18/10]
View Archived Source
Property Tax Deferral (no date) Office of Tax and Revenue [http://otr.cfo.dc.gov/otr/cwp/view,a,1330,q,594247.asp Assessed 11/18/10]
View Archived Source
1449 Connecticut 2011 Conn. Gen. Stat. §12-170v~170w (in effect for 2011)
http://www.cga.ct.gov/2006/ACT/PA/2006PA-00176-R00HB-05093-PA.htm[accessed 2 march 2012]
View Archived Source
1450 Illinois 2011 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2011)
1451 Colorado 2011 Colo. Rev. Stat. § 39-31-101 (in effect for 2011)
Annual Reports (2011) Colorado Department of Revenue, p. 30
[http://www.colorado.gov/cs/Satellite?blobcol=urldata&blobheader=application%2Fpdf&blobkey=id&blobtable=MungoBlobs&blobwhere=1251766101011&ssbinary=true Accessed on 01/18/2012] View Archived Source

Property Tax/Rent /Heat Rebate Application (2011)
http://www.colorado.gov/cs/Satellite?blobcol=urldata&blobheader=application%2Fpdf&blobkey=id&blobtable=MungoBlobs&blobwhere=1251759876892&ssbinary=true (Accessed 10/4/2012)

Property Tax/Rent /Heat Rebate Application (2010). Colorado Department of Revenue. [http://www.colorado.gov/cs/Satellite/Revenue/REVX/1216116072809 Accessed on 4/6/11] View Archived Source
1452 Arizona 2011 Ariz. Rev. Stat. § 42-17401 (in effect for 2011); Ariz. Rev. Stat. § 42-18153 (in effect for 2011)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
1453 West Virginia 2011 W. Va. Code § 11-21-24 (in effect for 2011)
1454 Texas 2011 Tex. Tax Code §11.26, Tex Tax Code §11.261 (in effect for 2011)
Tex. Cons. §1-b(h)
1455 Massachusetts 2011 Mass. Gen. Laws ch. 59, § 5K (in effect for 2011)
Senior Citizen Property Tax Work-Off Abatement (2002), Massachusetts Property Tax Bureau [http://www.mass.gov/dor/docs/dls/publ/igr/2002/02-210.pdf Accessed 10/8/2012] View Archived Source
1456 Idaho 2011 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2011)
2011 Property Tax Deferral Program (2010) Idaho State Tax Commission [http://tax.idaho.gov/pubs/EBR00067_11-16-2010.pdf Accessed 01/19/2012] View Archived Source
1457 Mississippi 2011 Miss. Code Ann. § 27-33-19 (in effect for 2011); Miss. Code Ann. § 27-33-67 (2) (in effect for 2011); Miss. Code Ann. § 27-33-75 (in effect for 2011); Miss. Code Ann. § 27-33-77 (in effect for 2011)
Mississippi State Tax Commission Homestead Exemption Division Rules and Regulations (no date), Northwest Mississippi Association of Realtors [http://www.nwmar.com/nwmar.homestead_files/homesteaed%20rule1hst.pdf Accessed on 10/8/2012] View Archived Source
1458 Delaware 2011 Del. Code tit. 14, § 1917 (c) (in effect for 2011)
Answers to Some Commonly Asked Questions About the Senior School Property Tax Credit, Delaware Department of Finance (Current version which was updated 2/8/2012)
[http://finance.delaware.gov/publications/proptax/proptaxq_a.shtml Accessed 1/24/2013] View Archived Source
Property Tax Program Fact Sheet, Delaware Department of Finance [http://finance.delaware.gov/publications/proptax/ptpoints.shtml Accessed 04/04/2010] View Archived Source
1459 North Dakota 2011 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2011)
Homestead Property Tax Credit Background Memorandum (2011) North Dakota Legislative Council [ Accessed 10/8/2012 View Archived Source


Homestead Property Tax Credit Background Memorandum (2009) North Dakota Legislative Council [http://www.legis.nd.gov/assembly/61-2009/docs/pdf/19078.pdf Accessed 06/23/2010] View Archived Source
1460 Maine 2011 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2011)
1461 Alabama 2011 Ala. Code § 40-9-19 (b) (in effect for 2011); Ala. Code § 40-9-19 (c) (in effect for 2011)
Alabama Homestead Exemptions [http://www.revenue.alabama.gov/advalorem/exemptions/homestead.pdf Accessed 1/26/12] View Archived Source

Homestead Exemption, Morgan County Revenue Commissioner [http://www.morgancountyrevenue.com/learn-about-property-taxes/homestead-exemption Accessed 4/7/2011] View Archived Source
1462 Colorado 2011 Colo. Rev. Stat. § 39-3.5-103 (in effect for 2011)
Colorado State Treasury Budget Request (2012-13), p. 12 [http://www.colorado.gov/cs/Satellite?blobcol=urldata&blobheader=application%2Fpdf&blobkey=id&blobtable=MungoBlobs&blobwhere=1251751464171&ssbinary=true Accessed 02/09/2012] View Archived Source
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.4 View Archived Source
Property Tax Deferral Program for Seniors and Active Military Personnel (no date), Colorado Department of the Treasury [http://www.colorado.gov/cs/Satellite/Treasury/TR/1190277266190 Accessed 8/9/2010]
View Archived Source
1463 Connecticut 2011 Conn. Gen. Stat. § 12-129b (in effect for 2011); Conn. Gen. Stat. § 12-129d (in effect for 2011)
Homeowners' (No date-last modifed 1/27/2012) Elderly/Disabled (Freeze) Tax Relief Program [http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383144&opmNav_GID=1807 Accessed on 04/03/2010] View Archived Source
1464 New Hampshire 2011 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2011)
1465 Nevada 2011 Nev. Rev. Stat. § 427A.450 ~ 427A.600 (in effect for 2011 until July1); program repealed in SB423 effective 1 July 2011
2011 Nev. Stat. ch. 391
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
1466 Arizona 2011 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2011)
1467 Hawaii 2011 Haw. Rev. Stat. § 246A-2 (in effect for 2011); Haw. Rev. Stat. § 246-23 (in effect for 2011); Haw. Rev. Stat. § 246-26 (in effect for 2011)
Number and Amount of Exemption by Type (2011), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 02/02/2012] View Archived Source
1468 Rhode Island 2011 R.I. Gen. Laws § 44-3-16.1 (in effect for 2011); R.I. Gen. Laws § 44-3-20 (in effect for 2011); R.I. Gen. Laws § 44-3-20.1 ~ § 44-3-20.4 (in effect for 2011); R.I. Gen. Laws § 44-3-57 (in effect for 2011); R.I. Gen. Laws § 44-3-58 (in effect for 2011); R.I. Gen. Laws § 44-3-58.1 (in effect for 2011)
1469 West Virginia 2010 W. Va. Code § 11-6I-1 ~ § 11-6I-11 (in effect for 2010)
1470 District of Columbia 2010 DC ST § 47-863 (in effect for 2010)
1471 Florida 2010 Fla. Stat. § 196.082 (in effect for 2010); Fla. Stat. § 196.091 (in effect for 2010)
Application for Homestead Tax Discount for Veterans Age 65 and Older with a Combat-Related Disability (2009)
[http://dor.myflorida.com/dor/forms/index.html#adval Accessed on 11/10/2010]
View Archived Source
Fla. Const. Art. VII § 6 (e)
Disabled Veterans’ Property Tax Discount on Homestead Property, Florida Department of Revenue Bulletin (2006)
[http://dor.myflorida.com/dor/property/veteran/ Accessed on 11/10/10]
View Archived Source
1472 Rhode Island 2010 R.I. Gen. Laws § 44-3-3 (in effect for 2010); R.I. Gen. Laws § 44-3-4 (in effect for 2010); R.I. Gen. Laws § 44-3-4.2 (in effect for 2010); R.I. Gen. Laws § 44-3-5 (in effect for 2010); R.I. Gen. Laws § 44-3-5.1 (in effect for 2010); R.I. Gen. Laws § 44-3-12 (in effect for 2010); R.I. Gen. Laws § 44-3-13.9 (in effect for 2010); R.I. Gen. Laws § 44-3-13.12 (in effect for 2010); R.I. Gen. Laws § 44-3-13.13 (in effect for 2010); R.I. Gen. Laws § 44-3-15.2 (in effect for 2010); R.I. Gen. Laws § 44-3-16 (in effect for 2010); R.I. Gen. Laws § 44-3-22 (in effect for 2010); R.I. Gen. Laws § 44-3-23 (in effect for 2010); R.I. Gen. Laws § 44-3-25 (in effect for 2010); R.I. Gen. Laws § 44-3-25.1 (in effect for 2010); R.I. Gen. Laws § 44-3-27 (in effect for 2010); R.I. Gen. Laws § 44-3-27.1 (in effect for 2010); R.I. Gen. Laws § 44-3-28 (in effect for 2010); R.I. Gen. Laws § 44-3-31 (in effect for 2010); R.I. Gen. Laws § 44-3-32 (in effect for 2010); R.I. Gen. Laws § 44-3-34 (in effect for 2010); R.I. Gen. Laws § 44-3-35 (in effect for 2010); R.I. Gen. Laws § 44-3-36 (in effect for 2010); R.I. Gen. Laws § 44-3-39 (in effect for 2010); R.I. Gen. Laws § 44-3-50 (in effect for 2010); R.I. Gen. Laws § 44-3-51 (in effect for 2010); R.I. Gen. Laws § 44-3-52 (in effect for 2010); R.I. Gen. Laws § 44-5-80 (in effect for 2010)
1473 California 2010 Cal. Revenue and Taxation Code § 20581 ~ § 20623 (in effect for 2010)
Cal. Const. Art. XIII, § 8.5
California State Controller FAQs (2009)
[http://www.sco.ca.gov/ardtax_ptp_faq.html Accessed on 11/8/10]
View Archived Source
1474 Idaho 2010 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2010)
Circuit Breaker Statistics (2010) Idaho State Tax Commission [http://tax.idaho.gov/s-results-pub.cfm?subptkey=policy Accessed 04/10/2011]
View Archived Source
1475 New York 2010 N.Y. R.P.T Law § 460 (in effect for 2010)
Exemption Administration Manual Clergy (2009), Office of Real Property Services [http://www.orps.state.ny.us/assessor/manuals/vol4/part1/section4.01/sec460.htm Accessed on 05/03/2010] View Archived Source
1476 Maine 2010 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2010)
1477 Rhode Island 2010 R.I. Gen. Laws § 44-3-16 (in effect for 2010); R.I. Gen. Laws § 44-3-16.2 (in effect for 2010); R.I. Gen. Laws § 44-3-31.1 (in effect for 2010)
1478 California 2010 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2010)
California Franchise Tax Board (2011) [http://www.ftb.ca.gov/individuals/hra/index.shtml Accessed on 4/6/11]
1479 Massachusetts 2010 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2010); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2010)
Senior, Surviving Spouse or Minor, Veteran, Blind Application for Statutory Exemption (2009) The Commonwealth of Massachusetts [http://www.mass.gov/?pageID=dorterminal&L=3&L0=Home&L1=Local+Officials&L2=Municipal+Law&sid=Ador&b=terminalcontent&f=dls_mflb_formbroc&csid=Ador Accessed 04/18/2011] View Archived Source

Taxpayer's Guide to Local Property Tax Exemptions: Seniors (2010) The Commonwealth of Massachusetts [http://www.mass.gov/?pageID=dorterminal&L=3&L0=Home&L1=Local+Officials&L2=Municipal+Law&sid=Ador&b=terminalcontent&f=dls_mflb_formbroc&csid=Ador Accessed 04/18/2011] View Archived Source
1480 Arkansas 2010 Ark. Code § 26-26-1120; Ark. Code § 26-26-1124 (in effect for 2010)
Ark. Const. Amendment 79
Arkansas (2009) Amendment 79 Assessor's Guide [http://www.arkansas.gov/acd/publications/Assessor__s_Guide_3rd_Edition_eff_7-1-09.pdf Accessed on 01/18/2012] View Archived Source
1481 New York 2010 N.Y. R.P.T Law § 467 (in effect for 2010)
Exemption Administration Manual Persons 65 Years of Age or Older (2009), Office of Real Property Services [http://www.orps.state.ny.us/assessor/manuals/vol4/part1/section4.01/sec467.htm Accessed on 05/03/2010] View Archived Source
Senior Citizens' Exemptions Q&A (2009), Office of Real Property Services [http://www.orps.state.ny.us/pamphlet/exempt/senior.htm Accessed on 05/03/2010] View Archived Source
1482 Hawaii 2010 Haw. Rev. Stat. § 246A-2 (in effect for 2010); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2010); County of Honolulu § 8-10.20(a) (in effect for 2010).
Exemptions (no date), City and County of Honolulu [http://www1.honolulu.gov/council/ocs/roh/rohchapter8a10.pdf Accessed 02/29/2012] View Archived Source
Understanding Your Real Property Taxes (no date), Kauai County [http://www.kauai.gov/default.aspx?tabid=103 Accessed 02/29/2012] View Archived Source
1483 New Jersey 2010 N.J. Rev. Stat. § 54:4-8.41 (in effect for 2010)
N.J. Const., Art. VIII, Sec. 1, Para. 4 (in effect for 2010)
1484 Illinois 2010 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2010)
Illinois Department of Revenue (no date), Illinois Property Tax System (p. 25)[http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
1485 Wisconsin 2010 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2010)
1486 Connecticut 2010 Conn. Gen. Stat. § 12-81(55) (in effect for 2010); Conn. Gen. Stat. § 12-81i (in effect for 2010); Conn. Gen. Stat. § 12-81l (in effect for 2010); Conn. Gen. Stat. § 12-94a (in effect for 2010)
FY2012-FY2013 Biennium Governor's Budget (2011), Connecticut Office of Policy and Management, p. E-1 [http://www.ct.gov/opm/lib/opm/budget/2012_2013_biennial_budget/section_e_municipalaid.pdf Accessed 4/15/2011]
View Archived Source
1487 Connecticut 2010 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2010)
FY2012-FY2013 Biennium Governor's Budget (2011), Connecticut Office of Policy and Management, p. E-1 [http://www.ct.gov/opm/lib/opm/budget/2012_2013_biennial_budget/section_e_municipalaid.pdf Accessed 4/15/2011]
View Archived Source
1488 Colorado 2010 Colo. Rev. Stat. § 39-3.5-101~119(in effect for 2010)
Colorado State Treasury Budget Request (2011-12), p. 12 [http://www.colorado.gov/cs/Satellite?blobcol=urldata&blobheadername1=Content-Disposition&blobheadername2=Content-Type&blobheadervalue1=inline%3B+filename%3D%22State+Budget+Request+FY12.pdf%22&blobheadervalue2=application%2Fpdf&blobkey=id&blobtable=MungoBlobs&blobwhere=1251714175655&ssbinary=true Accessed 02/09/2012] View Archived Source

Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.4 View Archived Source
Property Tax Deferral Program for Seniors and Active Military Personnel (no date), Colorado Department of the Treasury [http://www.colorado.gov/cs/Satellite/Treasury/TR/1190277266190 Accessed 8/9/2010] View Archived Source
1489 Massachusetts 2010 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2010)
Taxpayer's Guide to Local Property Tax Deferrals: Seniors (2010) Massachusetts Department of Revenue [http://www.mass.gov/?pageID=dorterminal&L=3&L0=Home&L1=Local+Officials&L2=Municipal+Law&sid=Ador&b=terminalcontent&f=dls_mflb_formbroc&csid=Ador Accessed 04/18/2011] View Archived Source

Seniors 65 and Older Application for Property Tax Deferral (2009) The Commonwealth of Massachusetts [http://www.mass.gov/?pageID=dorterminal&L=3&L0=Home&L1=Local+Officials&L2=Municipal+Law&sid=Ador&b=terminalcontent&f=dls_mflb_formbroc&csid=Ador Accessed 04/18/2011] View Archived Source
1490 Mississippi 2010 Miss. Code Ann. § 27-33-19 (in effect for 2010); Miss. Code Ann. § 27-33-67 (2) (in effect for 2010); Miss. Code Ann. § 27-33-75 (in effect for 2010); Miss. Code Ann. § 27-33-77 (in effect for 2010)
Mississippi State Tax Commission Homestead Exemption Division Rules and Regulations (no date), Northwest Mississippi Association of Realtors [http://www.nwmar.com/nwmar.homestead_files/homesteaed%20rule1hst.pdf Accessed on 04/22/2010] View Archived Source
1491 South Dakota 2010 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2010)
South Dakota Department of Revenue [http://www.state.sd.us/drr2/propspectax/property/publications.htm Accessed on 4/13/11] View Archived Source
2010 Assessment Freeze Application (PT-38), South Dakota Department of Revenue View Archived Source
1492 Texas 2010 Tex. Tax Code Ann. § 11.22 (in effect for 2010); Tex. Tax Code Ann. § 11.131 (in effect for 2010)
2009 Tx. Laws ch. 1405
Tex. Constitution Article VIII §2
1493 Tennessee 2010 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2010)
1494 Illinois 2010 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2010)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
1495 New Jersey 2010 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2010)
N.J. Const. §1 (5)
Homestead Property Tax Credit/Rebate FAQs (2006), New Jersey Division of Taxation [http://www.state.nj.us/treasury/taxation/pdf/homestead/06hrfaq.pdf Accessed on 05/03/2010] View Archived Source
2010 Homestead Benefit Amount for Homeowners Age 65 or Older and/or Disabled (October 2011) New Jersey Department of the Treasury, Division of Taxation[http://www.state.nj.us/treasury/taxation/homestead/hrhomeowneramounts.shtml Accessed on 02/21/2012] View Archived Source
1496 North Carolina 2010 N.C. Gen. Stat. § 105‑277.1 (in effect for 2010)
1497 Colorado 2010 Colo. Rev. Stat. § 39-3-201 (in effect for 2010)
2010 Colorado Session Law, Chapter 311 (SB10-190)
Colo. Const. Art. X, Section 3.5
2010 Annual Report, Colorado Department of Local Affairs, Property Tax Division [http://dola.colorado.gov/dpt/publications/docs/2010_annual_report/SECII.pdf Accessed on 11/16/2011] View Archived Source
[http://www.colorado.gov/cs/Satellite/Treasury/TR/1190277266190 Accessed on 11/2/10]
1498 Maryland 2010 Md. Code, Tax-Property § 9-102 (in effect for 2010)
Form RTC-60 (2010), Maryland Department of Assessments and Taxation [http://www.dat.state.md.us/sdatweb/RTC-60.pdf]
View Archived Source
Renter's Tax Credit (2009), Department of Assessment and Taxation [http://www.dat.state.md.us/sdatweb/rtc.html Accessed on 04/16/2010] View Archived Source
1499 Rhode Island 2010 R.I. Gen. Laws § 44-3-15.3 (in effect for 2010); R.I. Gen. Laws § 44-3-15.4 (in effect for 2010); R.I. Gen. Laws § 44-3-56 (in effect for 2010); R.I. Gen. Laws § 44-33.3-1 ~ § 44-33.3-9 (in effect for 2010); R.I. Gen. Laws § 44-33.4-1 ~ § 44-33.4-9 (in effect for 2010); R.I. Gen. Laws § 44-33.5-1 ~ § 44-33.5-9 (in effect for 2010)
1500 Georgia 2010 Ga. Code Ann. § 48-5-40 (in effect for 2010); Ga. Code Ann. § 48-5-47.1 (in effect for 2010)
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed 2/1/2012 via WayBack Machine http://web.archive.org/web/20100527181113/https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx] View Archived Source
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