Residential Property Tax Relief Programs

[X] For the tax years 2019 and 2020, this property tax credit shall be allowed only for a Connecticut resident who is 65 years of age or older before the close of the applicable taxable year, or who claims one or more dependents for the federal income tax for the applicable taxable year. "Income" is income from all sources including but not limited to wages, pensions and disability benefits. Social security benefit adjustments, military retirement benefits, sale of local and state bonds among others are not counted as income.

[X] A qualifying veteran, or his or her surviving spouse, minor child, or parent is only eligible to receive one of the exemptions of this program.

[X] Property is revalued to full market value upon the sale or transfer of the property. If the owner is no longer eligible because income exceeds the HUD limit, the value of the property is then subject to the 3% cap increase for that year. Passage of ballot measure in the November 2012 election reduced the homestead growth limit to 3%. See tax limits for full description of limit.

[X] Effective 1 January 2020, an eligible disabled person who is 65 or older may not receive both a disabled and an elderly residence homestead exemption from the same taxing unit (city, county, school, or special district) in the same year but can choose either if the taxing unit adopted both. Additionally, an eligible disabled person who is 65 years or older can receive both a disabled and an elderly residence homestead exemption in the same year if the person receives the exemptions in relation to taxes levied by those taxing units. This was enacted by 2019 Tex. Gen. Laws. ch. 457 § 1 (HB 2441) The exemption is extended to active duty military on orders out of the area. An applicant can receive either an elderly or disabled exemption but cannot receive both.

[X] Effective beginning with taxes levied for collection in calendar 2020, the income threshold will be adjusted every five years, based on each county's median income or the growth in the consumer price index for all urban consumers for the prior 12 months. In no case can the adjustment be greater than 1%. Also effective 2020, continuation of deferral has been extended to heirs and devisees. The claimant must have fire and casualty insurance that names Washington State Department of Revenue as "loss payee". The deferral becomes a lien on the house and is due when the property is sold, the owner passes away, or they are no longer fulfill eligibility requirements. The interest rate on the deferral is 5%.

[X] The total household income limit will be adjusted for inflation annually using the Consumer Price Index for All Urban Consumers, Washington–Baltimore Area, published by the Bureau of Labor Statistics of the Department of Labor. Cost of living adjustments for the maximum household adjusted gross income occur annually and are rounded to the next lowest multiple of $50.

[X] The individual may not own or have any legal, equitable, beneficial or security interest in any other residence or other real property except indirectly through an investment security, such as a mutual fund, that includes real property assets. Applicants must reapply each year. A claim for deferral may be filed with the Assessor’s office after 1 January, but before 1 April of the tax year for which the deferral is claimed. Failure to apply means that homeowner will not be eligible for tax deferral for that year. Failure to apply does not mean that taxes deferred in previous year must be paid. Deferred taxes and accrued interest are a lien against the property. The lien attaches on the date the certificate of deferral is recorded and has priority over any mortgage, reverse mortgage, deed of trust or other real property security interest that is recorded before the certificate of deferral is recorded and any lien attaching after the certificate of deferral is recorded.

[X] Honolulu Ordinance 19-7 (Bill 3 2019), amends Honolulu 8-10.4 to raise basic exemption to $100,000 and 65 year old age exemption to $140,000 effective July 1, 2020. Kauai Ordinance 1082-2020 (Bill 2803) amends Kauai 5A-11.4 to increase occupancy period requirement from 181 days to 270, effective October 29, 2020. Maui Ord Ordinance 5108 (Bill 77) amends Maui 3.48.450 to specify that the exemption will not be allowed for homeowners that have been delinquent on their taxes for a year or more.

[X] Effective 1 January 2020, the benefit base and income eligibility amounts will be adjusted annually based on the annualized cost-of-living adjustments for Social Security retirement benefits, to be applied to the application period. Enacted 2019 ME. Laws ch. 343.

[X] Program has only been approved in Rapid City No person who receives a property tax refund or a retail sales and service tax refund or a real property tax assessment freeze may be denied a property tax reduction under this chapter because of such refund or freeze.

[X] An owner who receives this benefit may not receive other property tax relief. An otherwise qualifying owner does not lose the benefit because of a temporary absence from their residence for medical reasons or if the qualified owner is confined to a rest home or nursing home. During this period, the residence must be unoccupied or occupied by the owner's spouse or other dependent. If the owner is not eligible for a continued deferral for a tax year, the deferred taxes are carried forward. If the owner transfers the property, dies, or ceases to use the property as a permanent residence, the last three years of deferred taxes prior to a disqualifying even will become due and payable with interest on the date of the disqualifying event. To receive the benefit, an application must be submitted by June 1st of the year preceding the year that the benefit is claimed. The application must be filed every year.

[X] This exemption may be combined with other exemptions found within chapter 59 section 5.

[X] Total amount of deferred taxes, non-ad valorem assessment, interest and unsatisfied liens cannot be more than 85% of just value and primary mortgage financing cannot be more than 70% of just value.

[X] "Assessed value" means twenty percent (20%) of the appraised value of the real property. The statute was amended in 2009 to assure that the assessment freeze set out in Amendment 79 is applied to the lower assessed value.

[X] Household income means the total federal adjusted gross income (AGI) and Nebraska adjustments including railroad or retirement benefits which are excluded in the computation of the AGI. Applications are to be filed after February 1 and by July 1, 2020.

[X] Under the volunteer program, any benefits received are not considered income.

[X] If you believe you qualify for this exemption, apply as soon as possible even if you have not received the necessary documentation from the VA. When local assessors receive required documentation, this exemption can be granted as of the date of your original application, and the excess taxes can be refunded for up to 4 years. Any real estate that is owned and used as a homestead by the surviving spouse of a veteran who died from service-connected causes while on active duty as a member of the United States Armed Forces and for whom a letter from the United States Government or United States Department of Veterans Affairs or its predecessor has been issued certifying that the veteran died from service-connected causes while on active duty is exempt from taxation if the veteran was a permanent resident of this state on January 1 of the year in which the veteran died. Additional required forms include: A copy of your most current rating decision from the VA, including evidence that your disability is combat related. A copy of your DD-214.

[X] For the tax years 2017 and 2018, this property tax credit shall be allowed only for a Connecticut resident who is 65 years of age or older before the close of the applicable taxable year, or who claims one or more dependents for the federal income tax for the applicable taxable year. "Income" is income from all sources including but not limited to wages, pensions and disability benefits. Social security benefit adjustments, military retirement benefits, sale of local and state bonds among others are not counted as income.

[X] The income thresholds for the program refer to the applicant's federal adjusted gross income and that of all other individuals residing in the residence. This program may be used in lieu of, not in addition to, any other homestead exemption for county tax purposes. The exemption does not apply to any municipal taxes or county school district taxes. An initial application must be filed with the county tax commissioner. The exemption shall be automatically renewed from year to year as long as the owner occupies the residence as a homestead. Any person granted this exemption must notify the tax commissioner in the event the person is no longer eligible for the exemption.

[X] The property may not be sold or transferred unless the taxes have been paid with interest. Upon the death of the property owner, legal heirs have first priority to said property provided that they pay in full all back taxes and interest. If the heir is a surviving spouse, the spouse may enter into a tax deferral and recovery agreement with the board of assessors.

[X] Effective 1 July 2019, manufactured homes, whether affixed or un-affixed, are eligible for this program and 1% of the appropriated funds will be available for these properties. Floating home and house boats continue to not qualify for the program. These changes were set out in SB 1130. Annual application must be submitted after 1 October for the current tax year. Limited funds are available and approval is on a first-come, first served basis. For 2018, they can be filed between 1 October 2018 and 10 February 2019. For 2019, they can be filed between 1 October 2018 and 10 February 2020. Generally the forms become available in September of each year and the applications may be submitted between 1 October of that year and 10 February in the subsequent year. The interest rate on the postponed taxes is 7% per year and the postponed taxes create a lien on the property. Payment for postponed taxes may be made any time for either a portion or the full amount deferred. However, they must be repaid when the owner moves or sells the property. In addition the taxes are due if future taxes become delinquent or the owner refinances or obtains a reverse mortgage. Household income is the total income received by all persons (except minors, full-time students, and renters) who resided in the home during the year for which deferral is requested. Income is the Adjusted Gross Income on the applicant's federal tax form. Income also includes: •California State Lottery winnings in excess of $600; 100% of lottery winnings from other states • Veterans Administration benefits • Military compensation • Life insurance proceeds to the extent that they exceed the expenses incurred for the last illness and funeral of the deceased spouse or registered domestic partner of the claimant • Gifts and inheritances in excess of $300, except between members of the household • Alimony received • Amounts received from an estate or a trust • Unemployment insurance benefits • Workers’ compensation payments for temporary disability • Amounts contributed by or on behalf of the claimant to a tax-sheltered retirement or deferred compensation plan • Amounts received from an employer or any government body for loss of wages due to sickness or accident (sick leave payments) • Nontaxable gain from the sale of a residence • Scholarship and fellowship grants • The amount of the alternative minimum taxable income in excess of your regular taxable income, if you were required to pay the alternative maximum tax on your 2016 California income tax return Items not deductible from income: -Mortgage payments -Interest paid on loans -Utilities -Medical bills -Health premiums -Itemized deductions on form 1040

[X] With the exception of a service-connected totally disabled veteran of the United States Armed Forces, every person filing for the homestead exemption who is totally disabled and is less than 65 years of age must apply for the homestead exemption on an annual basis. The maximum exemption is adjusted every 2 years in the odd-numbered year by the cost of living index of the United States Department of Labor if it changes by at least 1%.

[X] Teton County is the only county that has adopted this program. An alternative qualification is if the owner demonstrates that gross monthly household income is at or below 250% of the federal poverty level for a household of 4 as adjusted annually by the comparative cost-of-living index for the respective county as determined by the division of economic analysis, department of administration and information.

[X] Property is revalued to full market value upon the sale or transfer of the property. If the owner is no longer eligible because income exceeds the HUD limit, the value of the property is then subject to the 3% cap increase for that year. Passage of ballot measure in the November 2012 election reduced the homestead growth limit to 3%. See tax limits for full description of limit.

[X] The application must be filed with the local assessor by September 1 and must be reapply every 3 years. According to the Treasurer's 2019 annual report, funds available for 2020 are significantly less than what was distributed in 2019.

[X] The property taxes and interest that are not collected may not exceed the value of the property upon which the taxes are imposed. Qualification for this program makes one ineligible for the Property and Sales Tax Refund program.

[X] An owner who receives this benefit may not receive other property tax relief. An otherwise qualifying owner does not lose the benefit because of a temporary absence from their residence for medical reasons or if the qualified owner is confined to a rest home or nursing home. During this period, the residence must be unoccupied or occupied by the owner's spouse or other dependent. To receive the benefit, an application must be submitted by June 1st of the year preceding the year that the benefit is claimed.

[X] Effective 2 August 2019, the program was expanded to first responder with a permanent occupational disability. Application procedures and due dates are set by the county. Applicants must also submit proof of disability.

[X] Effective 9 September 2019, the maximum benefit has been increased to $1,000 or 100 times the state minimum wage, whichever is greater. Previously, the maximum benefit was $750. This was enacted in 2019 Me. Laws ch. 36 (LD 62). Under the volunteer program, any benefits received are not considered income.

[X] The rate of interest for Prince George's County cannot exceed 4%, all other counties continue to have a rate of interest to be paid on the county property tax payment from the due date without a deferral until the date that the county property tax is paid.

[X] To remain eligible for this program, applicants must file a new application biannually. Taxable income is as defined as the federal adjusted gross income. Railroad pensions and postal system pensions are excluded from income.

[X] This program is also available to deceased PA residents, provided they lived at least 1 day in the year for which the benefit is applied. The benefit will be prorated by the number of days the applicant lived in the commonwealth. A surviving spouse, estate, or personal representative of the deceased resident may file on their behalf.

[X] Individuals who are a dependent or claimed as a personal exemption on another individual's income tax return may not receive the homeowner's or renter's credit. According to the state's web site the applications will be available May 1. The renter’s credit may be claimed only for rent that does not constitute a “rental assistance payment.”

[X] Maximum credit may increase based on a formula of net terminal income generated by the state authorized video lottery games.

[X] For the purposes of this exemption, household income includes retirement, survivor, or disability benefits under the Social Security Act above the maximum limit. It also includes any other public or private retirement, disability, or pension system.

[X] At the time of payment, a lien will be recorded against the property in favor of the State of Michigan. The lien will be subject to interest at one-half of 1% (.05) per month or fraction of a month (6% per year), when repaid to the State. The lien will be removed when the deferment, plus interest, is repaid by the taxpayer or the taxpayer's estate.

[X] Applications are administered by the counties. Due dates and forms required may vary.

[X] Rent is exclusive of any federal rent subsidy and of charges for any utilities, services, furniture, furnishings, or personal property appliances furnished by the landlord. Taxable value for residential property is calculated as 4.5% of market value based on all properties being assessed at 50% of market value and residential properties further taxed at 9% of assessed value. Income does not include gifts, inheritances, life insurance proceeds, social security lump sum death payments, insurance payments, federal fuel assistance, renter's refund payments, food stamps, veteran's disability payments, payments for foster care, Retired Senior Volunteer Program payments, Senior Companion Program, Vista Program, and medical expenses paid during the year if not reimbursed.

[X] The individual may not own or have any legal, equitable, beneficial or security interest in any other residence or other real property except indirectly through an investment security, such as a mutual fund, that includes real property assets. Applicants must reapply each year. A claim for deferral may be filed with the Assessor’s office after 1 January, but before 1 April of the tax year for which the deferral is claimed. Failure to apply means that homeowner will not be eligible for tax deferral for that year. Failure to apply does not mean that taxes deferred in previous year must be paid. Deferred taxes and accrued interest are a lien against the property. The lien attaches on the date the certificate of deferral is recorded and has priority over any mortgage, reverse mortgage, deed of trust or other real property security interest that is recorded before the certificate of deferral is recorded and any lien attaching after the certificate of deferral is recorded.

[X] The taxpayer can select either this tax credit or the credit provided for Homestead Property, but not both.

[X] If the market value on the property increases as a result of improvements, the tax level to be paid will increase proportionally.

[X] The property may not be sold or transferred unless the taxes have been paid with interest. When the property owner dies, legal heirs have first priority to said property provided that they pay in full all back taxes and interest. If the heir is a surviving spouse, the spouse may enter into a tax deferral and recovery agreement with the board of assessors. At the time of the owner's death or the sale or transfer of the property, the interest rate on the balance of taxes due increases to 16%.

[X] Income includes, but is not limited to, alimony, support money, cash public assistance and relief, pension or annuity benefits, federal social security benefits, veterans' benefits, nontaxable interest, workers' compensation, and unemployment compensation benefits, with some exceptions identified in statute. Some municipalities refund a portion of the municipal property tax levy to the senior citizen or disabled citizens. The property tax assistance grant shall in no case exceed the amount of the general property taxes paid.

[X] Los Alamos and Santa Fe counties have adopted a maximum income eligibility level of $24,000.

[X] This program works in conjunction with the Property Tax Exemption Program for Senior Citizens and Disabled Persons. You should also enroll in the Exemption Program administered by your county assessor. This will provide you the maximum amount of assistance. Apply for assistance 30 days before taxes are due. Mobile home may qualify even if the applicant does not own the land. However, this program does not apply if ownership is through a life estate, lease for life, revocable trust, or shared ownership in a cooperative housing unit.

[X] For the purposes of this exemption, income does not include survivor or disability benefits under the Social Security Act. It also does not include public or private retirement, disability, or pensions. Local homestead exemptions may be granted by local taxing jurisdictions upon approval by a majority of the qualified electors residing within the local taxing jurisdiction.

[X] Baltimore county has added its own program for low-income seniors who are at least 70 that will be tied to the state circuit breaker, rather than this program.