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
Colorado 2021 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 201 CO103_RR21
Tennessee 2021 Local Option Property Tax Freeze Act Assessment Freeze, Other Age, Homeowner, Income Ceiling, Principal Residence 202 TN104_RR21
North Carolina 2021 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 203 NC101_RR21
Massachusetts 2021 Tax Deferral and Recovery for Poverty or Financial Hardship (Clause 18A) Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 204 MA102_RR21
North Dakota 2021 Homestead Special Assessment Deferral Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 205 ND107_RR21
Illinois 2021 Senior Citizens Homestead Exemption Exemption Age, Homeowner, Principal Residence 206 IL108_RR21
New York 2021 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 207 NY102_RR21
Connecticut 2021 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 208 CT108_RR21
Texas 2021 Deferral for Elderly, Disabled Person, or Disabled Veteran Deferral Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse 209 TX106_RR21
Oklahoma 2021 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 210 OK105_RR21
Massachusetts 2021 Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 211 MA112_RR21
Louisiana 2021 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 212 LA103_RR21
Montana 2021 Elderly Homeowner/Renter Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter 213 MT104_RR21
Florida 2021 Homestead Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence 214 FL105_RR21
Washington 2021 Property Tax Freeze for the Elderly, Disabled or Veterans Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 215 WA102_RR21
District of Columbia 2021 Regular and Elderly Circuit Breaker (Schedule H) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 216 DC108_RR21
Arizona 2021 Elderly Assistance Fund - Primary School District Tax Reduction Credit Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 217 AZ102_RR21
South Carolina 2021 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 218 SC103_RR21
Mississippi 2021 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 219 MS103_RR21
Maine 2021 Property Tax Fairness Credit Circuit Breaker (Previously Maine Residents Property Tax and Rent Refund Program: General and Senior Refund Programs) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 220 ME110_RR21
Georgia 2021 Floating, Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 221 GA106_RR21
West Virginia 2021 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 222 WV102_RR21
California 2021 Property Tax Postponement Program for Senior, Blind, and Disabled Citizens with Local Option Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 223 CA102_RR21
South Dakota 2021 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 224 SD105_RR21
New Jersey 2021 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 225 NJ104_RR21
Maryland 2021 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Homeowner, Income Ceiling, Principal Residence 226 MD112_RR21
Idaho 2021 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 227 ID103_RR21
Florida 2021 Local Option Additional Exemption for Low-Income Seniors with Long-Term Residency Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 228 FL109_RR21
Illinois 2021 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 229 IL102_RR21
Wyoming 2021 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 230 WY104_RR21
Colorado 2021 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 231 CO104_RR21
Texas 2021 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 232 TX101_RR21
North Dakota 2021 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 233 ND101_RR21
Massachusetts 2021 Credit or Exemption for Persons Aged 70 or Older with Local Option (Clause 41; 41B-D) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 234 MA104_RR21
Indiana 2021 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 235 IN104_RR21
New York 2021 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse, Other Criteria 236 NY112_RR21
Connecticut 2021 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 237 CT111_RR21
Utah 2021 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 238 UT105_RR21
Oregon 2021 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 239 OR101_RR21
Michigan 2021 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 240 MI105_RR21
Maine 2021 Veteran Exemption Including Surviving Spouses, Minor Children and Parents of Deceased Veterans Exemption Age, Disability, Veteran, Surviving Spouse 241 ME103_RR21
Georgia 2020 Homestead Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 242 GA101_RR20
Maryland 2020 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Homeowner, Income Ceiling, Principal Residence 243 MD112_RR20
Massachusetts 2020 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 244 MA108_RR20
Washington 2020 Property Tax Exemption for the Elderly, Disabled or Veterans (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 245 WA101_RR20
Texas 2020 Deferral for Elderly, Disabled Person, or Disabled Veteran Deferral Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse 246 TX106_RR20
Georgia 2020 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 247 GA110_RR20
Connecticut 2020 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 248 CT102_RR20
District of Columbia 2020 Regular and Elderly Circuit Breaker (Schedule H) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 249 DC108_RR20
Florida 2020 Local Option Homestead Exemption for Limited-Income Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 250 FL107_RR20
Alaska 2020 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 251 AK103_RR20
Arizona 2020 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 252 AZ103_RR20
New York 2020 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse, Other Criteria 253 NY112_RR20
South Dakota 2020 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 254 SD103_RR20
Illinois 2020 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 255 IL106_RR20
Massachusetts 2020 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 256 MA105_RR20
District of Columbia 2020 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 257 DC105_RR20
Maryland 2020 State Renters' Tax Credit with Local Option (Circuit Breaker) Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 258 MD103_RR20
Alabama 2020 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 259 AL402_RR20
South Dakota 2020 Sales and Property Tax Refund for Senior and Disabled Citizens (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 260 SD101_RR20
New Hampshire 2020 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 261 NH108_RR20
Rhode Island 2020 Property Tax Relief for Elderly and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 262 RI101_RR20
Maryland 2020 Local Property Tax Deferral Options Deferral Age, Income Ceiling, Other Criteria 263 MD102_R20
Minnesota 2020 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 264 MN104_RR20
Maine 2020 Veteran Exemption Including Surviving Spouses, Minor Children and Parents of Deceased Veterans Exemption Age, Disability, Veteran, Surviving Spouse 265 ME103_RR20
West Virginia 2020 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 266 WV102_RR20
Oklahoma 2020 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 267 OK101_RR20
Nebraska 2020 Homestead Exemption for Senior Citizens (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 268 NE101_RR20
Oklahoma 2020 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 269 OK105_RR20
Texas 2020 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 270 TX101_RR20
Georgia 2020 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 271 GA103_RR20
Maryland 2020 Local Option Property Tax Credit for Long-term Elderly Residents and Veterans Credit Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 272 MD116_RR20
California 2020 Property Tax Postponement Program for Senior, Blind, and Disabled Citizens with Local Option Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 273 CA102_RR20
Washington 2020 Property Tax Freeze for the Elderly, Disabled or Veterans Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 274 WA102_RR20
District of Columbia 2020 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 275 DC106_RR20
Wisconsin 2020 Homestead Credit (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 276 WI101_RR20
Ohio 2020 Disabled Veteran Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 277 OH105_RR20
Washington 2020 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 278 WA104_RR20
Tennessee 2020 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 279 TN101_RR20
Hawaii 2020 Basic and Elderly Home Exemption Exemption Age, Homeowner, Principal Residence, Other Criteria 280 HI101_RR20
Massachusetts 2020 Credit or Exemption for Surviving Spouses, Minor Children of Deceased Parents, and Persons Over Age 70 with Local Option (Clause 17- 17F) Credit, Exemption Age, Homeowner, Principal Residence, Wealth Limit, Surviving Spouse, Other Criteria 281 MA101_RR20
Florida 2020 Local Option Additional Exemption for Low-Income Seniors with Long-Term Residency Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 282 FL109_RR20
Maine 2020 Property Tax Fairness Credit Circuit Breaker (Previously Maine Residents Property Tax and Rent Refund Program: General and Senior Refund Programs) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 283 ME110_RR20
Arizona 2020 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 284 AZ104_RR20
New Mexico 2020 Property Tax Rebate for Elderly with Local Option (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 285 NM105_RR20
South Dakota 2020 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 286 SD104_RR20
Indiana 2020 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 287 IN104_RR20
Massachusetts 2020 Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 288 MA112_RR20
Florida 2020 Homestead Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence 289 FL105_RR20
Utah 2020 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 290 UT105_RR20
Arkansas 2020 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 291 AR103_RR20
Montana 2020 Elderly Homeowner/Renter Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter 292 MT104_RR20
North Carolina 2020 Homestead Circuit Breaker Tax Deferment for Senior or Disabled Citizens Circuit Breaker, Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 293 NC103_RR20
Rhode Island 2020 Local Option Tax Rate and Valuation Freeze with Eligibility Requirements Assessment Freeze Age, Disability, Income Ceiling 294 RI102_RR20
Connecticut 2020 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 295 CT111_RR20
Mississippi 2020 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 296 MS103_RR20
Kansas 2020 Homestead Property Tax Refund (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Veteran, Surviving Spouse, Other Criteria 297 KS102_RR20
Maine 2020 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 298 ME106_RR20
Colorado 2020 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner, Other Criteria 299 CO101_RR20
West Virginia 2020 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Principal Residence, Other Criteria 300 WV101_RR20

Pages

# State Year Source
201 Rhode Island 2021 R.I. Gen. Laws § 44-3-15 ~ R.I. Gen. Laws § 44-3-15.1;
R.I. Gen. Laws § 44-3-16;
R.I. Gen. Laws § 44-3-16.2;
R.I. Gen. Laws § 44-3-31.1 (in effect for 2021)
Rhode Island Department of Revenue Veteran Senior and Other Tax Exemption Programs by Location (2018)
[http://www.municipalfinance.ri.gov/documents/data/exemptions/Veterans-Senior-Exemptions-Report.pdf Accessed 03/19/2022]
View Archived Source
202 Georgia 2021 Ga. Code Ann. § 48-5-70 ~ § 48-5-84;
Ga. Code Ann. § 48-2-40 (in effect for 2021)
Coweta County Board Of Tax Assessors & Appraisal Office, Exemptions
[https://www.coweta.ga.us/government/tax-assessors-office/exemptions Accessed 01/14/2022]
View Archived Source
203 Mississippi 2021 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 2021)
Mississippi Tax Commission, Property FAQ
[https://www.dor.ms.gov/sites/default/files/Property/PropertyFAQ.pdf Accessed 02/02/2022]
View Archived Source
204 Arkansas 2021 Ark. Code § 26-26-1120;
Ark. Code § 26-26-1124 (in effect for 2021)
Ark. Const. Amendment 79
Arkansas Assessment Coordination Department, Property Tax Equalization and Appeal System: A Synopsis (2015)
[www.arkansas.gov/acd/publications/Synopsis2015.pdf accessed 10/25/2021]
View Archived Source
205 Delaware 2021 Del. Code tit. 9, § 8131 ~ §8135;
Del. Code tit. 9, § 8141;
Del. Code tit. 9, § 8363;
Del. Code tit. 22 §1001-1005 (in effect for 2021)
New Castle County Office of Finance-Assessment Application for Real Estate or Mobile Home Exemption
[https://www.newcastlede.gov/2076/Seniors Accessed 07/18/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Delaware/2022/de_local_options_seniors_new_castle_county_de_-_official_website.pdf
206 Maine 2021 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2021)
2021 M.E. Laws ch. 120 § 1
207 West Virginia 2021 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2021)
W. Va. Const. Art. X §1b
Monongalia County Assessor's Office, Application for Homestead Exemption $20,000 Assessed Valuation (2017)
[https://www.assessor.org/DocumentCenter/View/5738/Homestead-Exemption?bidId= Accessed 04/24/2022]
View Archived Source
208 Florida 2021 Fla. Stat. § 196.075 (in effect for 2021)
Fla. Const. Art. VII §6(d)
Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return
[http://floridarevenue.com/property/Documents/dr501sc.pdf Accessed 10/31/2022]
View Archived Source

Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 01/14/2022]
View Archived Source

Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions
[http://floridarevenue.com/property/Documents/dr501.pdf Accessed 01/14/2022]
View Archived Source
Florida Department of Revenue, Property Tax Oversight (2021)
[https://floridarevenue.com/property/pages/forms.aspx Accessed 01/14/2022]
View Archived Source
209 South Dakota 2021 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2021)
South Dakota Department of Revenue Form 1295 V17: Municipal Tax Reduction Local Option
[https://www.state.sd.us/eforms/secure/eforms/E1295V17-ApplicationForPropertyTaxReductionFromMunicipalTaxesForTheElderlyAndDisabled.pdf Accessed 03/24/2022]
View Archived Source

South Dakota Department of Revenue Guide for Municipal Property Tax Reduction Local option
[https://dor.sd.gov/Taxes/Property_Taxes/PDFs/property_tax_reduction_from_muni.pdf Accessed 02/19/2021]
View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website, 2021
[http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 03/24/2022]
View Archived Source
210 Hawaii 2021 Honolulu: ROH 8-10.3~ 8-10.4;
Maui: Code of County §3.48.450;
Hawaii: Laws §19-71;
Kauai: Laws §5A-11.4 (in effect for 2021)
City and County of Honolulu Real Property Assessment Division, Real Property Assessment Exemption Information
[https://www.realpropertyhonolulu.com/help-resources/faq/ Accessed on 01/14/2022]
View Archived Source

City and County of Honolulu Department of Budget Application for Homestead Exemption, (2019)
[https://www.realpropertyhonolulu.com/media/1398/bfsrpp3.pdf Accessed 01/14/2022]
View Archived Source

County of Kauai Department of Finance, RPA Exemption Information, (2018)
[https://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information#who Accessed on 01/14/2022]
View Archived Source

County of Hawaii Real Property Tax Division, Home Exemptions Brochure, (2020)
[http://www.hawaiipropertytax.com/forms/Home%20Exemption%20Program%20(Oct%202020).pdf Accessed 01/14/2022]
View Archived Source

Maui County Real Property Assessment Division Tax Relief Programs
[https://www.mauicounty.gov/FAQ.aspx?TID=94#a_94 Accessed 01/14/2022]
View Archived Source
211 New Jersey 2021 N.J. Rev. Stat. § 54:4-8.40 ~ § 54:4-8.41a (in effect for 2021)
N.J. Const., Art. VIII, Sec. 1, Para. 4
New Jersey Treasury Department, Application for Property Tax Deduction for Senior Citizens and Disabled Individuals, (2019)
[https://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/ptd.pdf Accessed 02/06/2022]
View Archived Source

New Jersey Treasury Department, Guide for Property Tax Benefits, (2020)
[http://www.state.nj.us/treasury/taxation/pdf/lpt/ptbenefitsbrochure.pdf Accessed 02/06/2022]
View Archived Source
212 Colorado 2021 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2021)
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 1/12/2022]
View Archived Source

Long Form: Property Tax Exemption for Seniors (2017)
[https://www.denvergov.org/content/dam/denvergov/Portals/assessors-office/documents/Real_Property/Sr_Property_Tax_Exemption/Long_Form.pdf Accessed 1/12/2022]
View Archived Source
213 Illinois 2021 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2021)
Illinois Department of Revenue, Form PTAX-340
[https://wincoil.us/media/274083/2020_saf_form_fill-in.pdf Accessed 01/16/2022]
View Archived Source

Illinois Department of Revenue, Publication 101 - Income Exempt from Tax (2020)
[https://www2.illinois.gov/rev/research/publications/pubs/Documents/pub-101.pdf Accessed 01/16/2022]
View Archived Source
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions (2019)
[https://www2.illinois.gov/rev/localgovernments/property/Pages/taxrelief.aspx Accessed 01/16/2022]
View Archived Source
214 New Jersey 2021 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2021)
New Jersey Department of the Treasury Senior Freeze Application and Information Packet, 2020 for filing in 2021
[https://www.state.nj.us/treasury/taxation/pdf/ptr/ptr20-cp.pdf accessed 02/06/2022]
View Archived Source

New Jersey Department of the Treasury Senior Freeze (Property Tax Reimbursement) Income Limit History
[http://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed 02/06/2022]
View Archived Source

New Jersey Department of the Treasury Senior Freeze Income Report PTR
[https://www.state.nj.us/treasury/taxation/pdf/ptr/20-ptri.pdf Accessed 02/06/2022]
View Archived Source

New Jersey Department of the Treasury, News Release, Extension of Senior Freeze Deadline
[https://www.state.nj.us/treasury/news/2020/12302020.shtml#:~:text=NJ%20Treasury&text=(TRENTON)%20%2D%20State%20Treasurer%20Elizabeth,extended%20until%20February%201%2C%202021. Accessed 02/06/2022]
View Archived Source
New Jersey Department of the Treasury Website for Senior Property Tax Reimbursement (Senior Freeze)
[http://www.state.nj.us/treasury/taxation/ptr/ Accessed 02/06/22]
View Archived Source
215 Colorado 2021 Colo. Rev. Stat. § 39-3.7-101 ~ 102 (in effect for 2021)
216 Maryland 2021 Md. Code, Tax-Property § 9-245 (in effect for 2021)
[https://mgaleg.maryland.gov/2018RS/Chapters_noln/CH_709_sb0599t.pdf Date Accessed 01/27/2022]
View Archived Source
217 Wyoming 2021 Wyo. Stat. § 39-13-107 (b)(iii) (in effect for 2021)
Teton County Assessor Property Tax Deferral Program application
[https://www.tetoncountywy.gov/223/Property-Tax-Deferral-Program Accessed 11/05/2021]
View Archived Source

Teton County Assessor Tax Relief Program
[http://www.tetoncountywy.gov/DocumentCenter/View/4741/Property-Tax-Deferral-Program-PDF Accessed 09/21/2020]
View Archived Source
218 Texas 2021 Tex. Tax Code Ann. § 11.13 (in effect for 2021)
2019 Tex. Gen. Laws ch. 457 § 1
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
Texas Comptroller, Application for Residence Homestead Exemption Form 50-114, (2021)
[https://comptroller.texas.gov/forms/50-114.pdf Accessed 03/29/2022]
View Archived Source

Texas Comptroller, Residence Homestead Exemption FAQ, (2021)
[https://comptroller.texas.gov/taxes/property-tax/exemptions/residence-faq.php Accessed 03/29/2022]
View Archived Source

Texas Comptroller, Age 65 or older or disabled exemptions frequently asked questions
[https://comptroller.texas.gov/taxes/property-tax/exemptions/age65older-disabled-faq.php#:~:text=Age%2065%20or%20older%20and,%2425%2C000%20exemption%20for%20all%20homeowners. Accessed 03/29/2022]
View Archived Source
219 Indiana 2021 Ind. Code § 6-1.1-12-9 (in effect for 2021)
P.L. 159-2020,SEC. 16
P.L. 114-2019,SEC. 1

Department of Local Government Finance, Application for Senior Citizen Property Tax Benefits (2020)
[https://forms.in.gov/Download.aspx?id=5070 Accessed 01/19/2022]
View Archived Source
Department of Local Government Finance Forms
[https://www.in.gov/dlgf/2344.htm Accessed 01/19/2022]
220 North Dakota 2021 N.D. Cent. Code § 47-18-01;
N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2021)
North Dakota Office of State Tax Commissioner, Guideline-Property Tax: Credits for ND Homeowners and Renters November 2019
[https://www.nd.gov/tax/data/upfiles/media/credits-for-nd-homeowners-renters-guideline.pdf accessed 08/31/2022]
View Archived Source

North Dakota Office of State Tax Commissioner, Homestead Property Tax Credit and Renter's Refund Brochure, (2021)
[https://www.tax.nd.gov/sites/www/files/documents/news-center/publications/homestead-property-tax-credit-and-renter-s-refund-brochure.pdf Accessed on08/31/2022]
View Archived Source

North Dakota Office of State Tax Commissioner, Homestead Property Tax Credit
[https://www.nd.gov/tax/homestead/ accessed 02/21/2022]
221 Connecticut 2021 Conn. Gen. Stat. §12-170v (in effect for 2021)
Office of Legislative, Research Property Tax Relief for Seniors, OLR Research Report 2008R-005
[https://www.cga.ct.gov/2008/rpt/2008-R-0005.htm Accessed 01/13/2022]
View Archived Source

Office of Policy and Management, Question and Answer Booklet for the Homeowners Freeze and Other Tax Relief Programs
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/OWNERS-Disabled-Add-Vets-QA-2021.pdf Accessed 10/26/2022]
View Archived Source
222 Massachusetts 2021 Mass. Gen. Laws ch. 59, § 5-41;
Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2021)
Massachusetts Department of Revenue, Taxpayers Guide to Property Tax Exemptions for Seniors (2016)
[https://www.mass.gov/files/documents/2018/01/02/dor-proptax-guide-seniors.pdf Accessed 01/28/2022]
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Massachusetts Department of Revenue, Application for Senior Exemption Under Clauses 41 and 41B through D (2017)
[https://www.mass.gov/files/documents/2018/01/02/dor-proptax-form-96-1-seniors.pdf Accessed 01/28/2022]
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Massachusetts Department of Revenue, Property Tax Forms and Guides
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 01/28/2022]
223 New York 2021 N.Y. R.P.T. Law § 460 (in effect for 2021)
New York State Department of Taxation and Finance - Office of Real Property Tax Services, RP-460 Application for Partial Tax Exemption for Real Property of Members of the Clergy, (2008)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp460_fill_in.pdf Accessed 11/15/2022]
View Archived Source

New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Application Listing, (2021)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/clergy.htm Accessed 11/15/2022]
View Archived Source

New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Renewal Application Listing, (2021)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/renewapp.htm Accessed 11/12/2021]
View Archived Source
New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration - Overview, (2020)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec460.htm Accessed 11/12/2021]
224 Utah 2021 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2021)
Utah Const. art. XIII, § 3
2021 Utah State Tax Commission Publication 36 Property Tax Relief Programs for Individuals
[https://tooeleco.org/wp-content/uploads/2021/03/pub-36.pdf Accessed 11/17/2022]
View Archived Source
225 Montana 2021 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2021)
Montana Department of Revenue, Form 2 Individual Income Tax Return, includes Montana Elderly Homeowner/Renter Credit Application TY 2020 (2021)
[https://app.mt.gov/myrevenue/Endpoint/DownloadPdf?yearId=1043 Accessed 04/13/2021]
View Archived Source

Montana Department of Revenue, Montana Individual Income Tax Return
[https://app.mt.gov/myrevenue/Endpoint/Form/24 Accessed 03/27/2021]
226 Oregon 2021 Or. Rev. Stat. § 311.666 ~ § 311.701;
Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2021)
Oregon Department of Revenue Property Tax Deferrals for Disabled and Senior Citizens (2019)
[https://www.co.curry.or.us/Property%20Tax%20Deferral.pdf Accessed 11/10/2021]
View Archived Source
Oregon Department of Revenue
[https://www.oregon.gov/dor/Pages/index.aspx]
227 Florida 2021 Fla. Stat. § 197.252 (in effect for 2021)
Florida Property Tax Valuation and Income Limitation Rates
[https://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed 09/07/2022]
View Archived Source

Florida Department of Revenue, Application for Homestead Tax Deferral
[https://floridarevenue.com/property/Documents/dr570.pdf Accessed 01/14/2022]
View Archived Source
228 District of Columbia 2021 DC ST § 47-1806.06 (in effect for 2021)

Office of Tax and Revenue, Schedule H Homeowner and Renter Property Tax Credit Form (2020 tax year for filing in 2021)
[https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2020_Schedule_H_0.pdf Accessed 01/13/2022]
View Archived Source
229 Michigan 2021 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2021)
2020, Act 331,s 1, eff. 12/29/2020 (SB 1053)
Department of Treasury, Senior Citizen or Totally and Permanently Disabled Person's Affidavit Requesting Special Assessment Deferment, form 2748 (2020)
[https://www.michigan.gov/-/media/Project/Websites/taxes/RETIRED_2748_DSA_Affidavit__Instructions_2020.pdf?rev=86254fd20a7248b9bc1cdce17ca950f4 Accessed 05/07/2022]
View Archived Source

Michigan Department of Treasury Property Tax Deferment Website
[https://www.michigan.gov/taxes/property/deferment/deferment-of-special-assessment-on-principal-residence Accessed 05/07/2022]
230 Arizona 2021 Ariz. Rev. Stat. § 42-17401; (in effect for 2021)
A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
Maricopa County Treasurer Annual Report FY2020
[https://treasurer.maricopa.gov/PDFs/AnnualReports/Annual_Report_FY2020.pdf Accessed 01/08/2022]
View Archived Source
231 Maine 2021 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2021)
Maine Revenue Services, Application for Veterans Property Tax Exemption, (2016)
[https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/veteranapp.pdf Accessed 01/22/2022]
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Maine Revenue Services, Flowchart Guide for Veteran Eligibility, (2018)
[https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/vetflowchart.pdf Accessed 01/22/2022]
View Archived Source

Maine Revenue Services: Property Tax Exemptions Overview
[https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/property-tax-relief-programs/property-tax-exemptions Accessed 11/09/2022]
View Archived Source
232 Washington 2021 Wash. Rev. Code § 84.36.379;
Wash. Rev. Code § 84.36.381(6);
Wash. Rev. Code § 84.04.140 (in effect for 2021)
Const. of the State of Wash. Article VII §10
Washington Department of Revenue "Property Tax Exemption for Senior Citizens and People with Disabilities"
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/PTExemption_Senior.pdf Assessed 04/23/2022]
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Department of Revenue, Application for Senior Citizen and Disabled Persons Exemption from Property Taxes 2021,
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/640002.doc accessed 06/18/2020]
View Archived Source

Department of Revenue, Income Thresholds for Senior Citizens and Disabled Persons For Tax Years 2020-2024, (2021)
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/IncomeThres_20-24.pdf accessed 04/23/2022]
View Archived Source
233 South Carolina 2021 S.C. Code Ann. § 12-37-250;
S.C. Code Ann. § 12-37-270 (in effect for 2021)
South Carolina Department of Revenue, General Information on the Taxation of Real and Personal Property, (2020)
[https://dor.sc.gov/resources-site/lawandpolicy/Documents/SCTIED-Chapter%205.pdf#search=homestead%20exemption Accessed 03/21/2022]
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South Carolina Department of Revenue, Brief Overview and Current Status of Property Tax in South Carolina (2020)
[https://www.scstatehouse.gov/Archives/CitizensInterestPage/PropertyTaxReform/BriefOverviewofPropertyTaxesinSC.doc Accessed 03/21/2022]
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South Carolina Department of Revenue Homestead Exemption Website
[https://dor.sc.gov/lgs/homestead-exemption Accessed 03/21/2022]
View Archived Source
234 Georgia 2021 Ga. Code Ann. § 48-5-40;
Ga. Code Ann. § 48-5-47.1 (in effect for 2021)
Georgia Department of Revenue, Application for Homestead Exemptions (General)
[https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Form/LGS-Homestead_Application_for_Homestead_Exemption.pdf Accessed 01/14/2022]
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Georgia Department of Human Services Senior Homeowner's Resource Guide (Page 25-28)
[http://dhs.georgia.gov/sites/aging.georgia.gov/files/imported/DHR-DAS/DHR-DAS_Newsletter/GA%20Senior%20Homeowners%20Guide.pdf Accessed 01/14/2022] View Archived Source
Property Tax Guide for Georgia Citizens, Department of Revenue
[https://dor.georgia.gov/property-tax-exemptions Accessed 01/14/2022]
View Archived Source
235 Mississippi 2021 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 2021)
Property FAQ, Mississippi Tax Commission
[https://www.dor.ms.gov/property/homestead-exemption-rules-and-regulations Accessed 02/02/2022]
View Archived Source
236 California 2021 Ca.Gov. Code §§16180 ~ 16187
Ca. Rev. & Tax. Code § 20514 ~ § 20622
Ca. Rev. & Tax. Code § 20639 ~ § 20639.13 (in effect 2021)
Cal. Const. Art. XIII, § 8.5
California Office of the Controller Property Tax Postponement Application Fiscal 2021-22 (for filing beginning in 2021)
[https://www.sco.ca.gov/Files-ARD-Local/PTP_app_final.pdf Accessed 1/10/2022]
View Archived Source
237 Maine 2021 Me. Rev. Stat. Ann. tit. 36, § 5219-KK (in effect for 2021)

2019 ME. Laws ch. 343
Property Tax Fairness Credit Application (filing 2021): Maine Revenue Services
[https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/20_1040me_sched_pstfc_dwnldff.pdf Accessed 01/25/2022]
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Maine Revenue Services Property Tax Fairness Credit Summary
[https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/income-tax-credits/property-tax-fairness-credit Accessed 01/25/2022]
238 Idaho 2021 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2021)
2020 Property Tax Reduction Income Brackets (filing in 2021) Idaho State Tax Commission
[https://tax.idaho.gov/pubs/EPB00168_06-30-2021.pdf Accessed 09/12/2022]
View Archived Source
Idaho State Tax Commission Property Tax Reduction Website
[https://tax.idaho.gov/i-1052.cfm Accessed 05/07/2022]
239 West Virginia 2021 W. Va. Code § 11-21-21 (in effect for 2021)
West Virginia State Tax Department Senior Citizen Tax Credit TSD-411
[https://tax.wv.gov/Documents/TSD/tsd411.pdf Accessed 04/24/2022]
View Archived Source

West Virginia State Tax Department Schedule HEPTC-1 for Homestead Excess Property Tax Credit (2020) for benefits received in 2021
[https://tax.wv.gov/Documents/TaxForms/2020/it140.schedule-HEPTC1.pdf Accessed 04/24/2022]
View Archived Source
West Virginia, State Tax Department, Senior Citizens Tax Credit
[https://web.archive.org/web/20210424054053/https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizensTaxCredit.aspx Accessed 11/07/2023]
View Archived Source
240 Florida 2021 Fla. Stat. § 196.075 (in effect for 2021)
Fla. Const. Art. VII §6(d)
Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 10/31/2022]
View Archived Source

Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return
[http://floridarevenue.com/property/Documents/dr501sc.pdf Accessed 10/31/2022]
View Archived Source

Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions
[http://floridarevenue.com/property/Documents/dr501.pdf Accessed 10/31/2022]
View Archived Source
241 South Dakota 2021 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2021)
South Dakota, Department of Revenue, Application for Assessment Freeze for Elderly and Disabled, Form PT38 (for application in 2021)
[https://web.archive.org/web/20210308170525/https://sddor.seamlessdocs.com/f/pt38 Accessed 11/07/2023]
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South Dakota, Department of Revenue, Assessment Freeze for Elderly and Disabled Brochure (January 2021)
[https://web.archive.org/web/20210527154004/https://dor.sd.gov/media/ipul4avf/freeze-on-assessments-brochure.pdf Accessed 11/07/2023]
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242 District of Columbia 2020 DC ST § 47-845;
DC ST § 47-845.02
DC ST § 47-845.03 (in effect for 2020)
Application for Tax Deferral for Low-Income Senior Property Owners and Low-Income Property Owners (November 2014) D.C. Office of Tax and Revenue
[http://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2014Low_income_tax_deferral_form_OGCFINAL.pdf Accessed 11/04/2021]
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Homestead/Senior Citizen Deduction (2017) Office of Tax and Revenue
[http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed 11/04/2021]
View Archived Source
243 Maryland 2020 Md. Code Tax-Property § 9-102;
Md. Code Tax-Property §9-402 (in effect for 2020)
2020 Md. Laws ch.179
Maryland Department of Assessments and Taxation Renters' Tax Credit Form RTC-1 2020
[https://dat.maryland.gov/SDAT%20Forms/2020RTCApplication.pdf Accessed 06/22/2021]
View Archived Source
244 Alabama 2020 Ala. Code § 40-9-19;
Ala. Code § 40-9-21 (in effect for 2020)
Alabama Homestead Comparison Chart (May 2013)
[https://revenue.alabama.gov/property-tax/homestead-exemptions/ Accessed on 10/25/2021]
View Archived Source
245 South Dakota 2020 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2020)
South Dakota Department of Revenue, 2019 (to be filed in 2020) Sales or Property Tax Refund for Seniors and Disabled: Application, (2019)
[https://dor.sd.gov/media/wsqehuhj/2019-sales-property-tax-refund-elderly-disabled.pdf Accessed 12/22/2020]
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South Dakota Department of Revenue Property Tax Relief Programs Website
[https://dor.sd.gov/individuals/taxes/property-tax/relief-programs/#sale Accessed 12/22/2020]
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246 New Hampshire 2020 N.H. Rev. Stat. § 72:33;
N.H. Rev. Stat. § 72:38-a (in effect for 2020)
Elderly and Disabled Tax Deferral Application Form PA-30
[https://www.revenue.nh.gov/forms/documents/pa-30-ext-print.pdf accessed 11/16/2021]
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New Hampshire Department of Revenue Administration, Forms and Instructions - Exemption & Tax
[https://www.revenue.nh.gov/forms/exempt-credit.htm accessed 11/16/21]
247 Rhode Island 2020 R.I. Gen. Laws § 44-33-1 ~ § 44-33-19 (in effect for 2020)
Rhode Island Division of Taxation 2019 Form RI-1040H Application and Instructions (filed in 2020, based on 2019 income)
[http://www.tax.ri.gov/forms/2019/Income/2019%20RI-1040H_m.pdf Accessed 11/10/2021]
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Rhode Island, Department of Taxation, Rhode Island Tax News, pp. 12 & 17, 2020
[http://www.tax.ri.gov/newsletter/Rhode_Island_Division_of_Taxation_Newsletter_Filing_Season_2020.pdf Accessed 11/10/2021]
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Rhode Island Division of Taxation Personal Income Tax Forms
[http://www.tax.ri.gov/taxforms/personal.php Accessed 02/20/2021]
248 Maryland 2020 Md. Code, Tax-Property § 10-201 ~ § 10-201.1;
Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2020)

Department of Assessments and Taxation, A Homeowner's Guide to Property Taxes and Assessments,
[http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx accessed 11/11/2021]
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249 Minnesota 2020 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2020)

Minnesota Department of Revenue Fact Sheet for Senior Citizens Property Tax Def
https://www.lyonco.org/home/showpublisheddocument/4931/63707336131220000 Deferral Program Accessed 10/18/2021] View Archived Source

Minnesota Department of Revenue Senior Citizens Property Tax Deferral Application
[https://www.revenue.state.mn.us/sites/default/files/2020-04/crscd_20.pdf Accessed 10/18/2021]
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Minnesota Department of Revenue Senior Citizens Property Tax Deferral Program (2019)
[https://www.house.leg.state.mn.us/hrd/pubs/ss/ssscptdp.pdf Accessed 10/18/2021]
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Minnesota Department of Revenue Senior Citizens Property Tax Deferral Program (2020)
[https://www.revenue.state.mn.us/property-tax-deferral-senior-citizens Accessed 10/18/2021]
250 Maine 2020 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2020)
Maine Revenue Services, Application for Veterans Property Tax Exemption, (2016)
[https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/veteranapp_0.pdf Accessed 10/12/2021] View Archived Source

Maine Revenue Services, Flowchart Guide for Veteran Eligibility, (2018)
[https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/vetflowchart.pdf Accessed 10/12/2021]
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Maine Revenue Services: Property Tax Exemptions Overview
[https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/property-tax-relief-programs/property-tax-exemptions Accessed 10/12/2021]
251 West Virginia 2020 W. Va. Code § 11-21-21 (in effect for 2020)
West Virginia State Tax Department Senior Citizen Tax Credit TSD-411
[https://tax.wv.gov/Documents/TSD/tsd411.pdf Accessed 11/05/2021]
View Archived Source

West Virginia State Tax Department Schedule HEPTC-1 for Homestead Excess Property Tax Credit (2019) for benefits received in 2020
[https://tax.wv.gov/Documents/TaxForms/2019/it140.schedule-HEPTC1.pdf Accessed 09/23/2020]
View Archived Source
252 Oklahoma 2020 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2020)
Oklahoma Tax Commission Claim Form for Credit or Refund for Property Taxes 2020 (based on 2019 income)
[https://www.ok.gov/tax/documents/538-H-19.pdf Accessed 11/10/2021] View Archived Source

Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://www.ok.gov/tax/documents/TES-14.pdf Assessed 11/10/2021]
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253 Georgia 2020 Ga. Code Ann. § 48-5-47 (in effect for 2020)
Ga. Const. Art. VII, § 2
Georgia Department of Revenue, Application for Homestead Exemptions (General)
[https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Form/LGS-Homestead_Application_for_Homestead_Exemption.pdf Accessed 10/27/2021]
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Georgia Department of Human Services Senior Homeowner's Resource Guide (Page 25-28)
[http://dhs.georgia.gov/sites/aging.georgia.gov/files/imported/DHR-DAS/DHR-DAS_Newsletter/GA%20Senior%20Homeowners%20Guide.pdf Accessed 10/27/2021] View Archived Source
Property Tax Guide for Georgia Citizens, Department of Revenue
[https://dor.georgia.gov/property-tax-exemptions Accessed 10/27/2021]
View Archived Source
254 Maryland 2020 Md. Code, Tax-Property § 9-245 (in effect for 2020)
[lhttps://mgaleg.maryland.gov/2018RS/Chapters_noln/CH_709_sb0599t.pdf Date Accessed 12/19/21]
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255 Massachusetts 2020 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2020)

Massachusetts Department of Revenue Technical Information Release TIR 19-13: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older dated 10/08/2019 (for tax year 2019 benefit payable in 2020)
[https://www.mass.gov/technical-information-release/tir-19-13-annual-update-of-real-estate-tax-credit-for-certain-persons Accessed 09/25/2020]
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Massachusetts: Applying for the Circuit Breaker Credit [https://www.mass.gov/how-to/apply-for-the-circuit-breaker-credit Accessed 09/25/2020] View Archived Source
256 Washington 2020 Wash. Rev. Code § 84.36.379 ~ 84.36.389;
Wash. Rev. Code 84.04.140 (in effect for 2020)
2019 Wash. Sess. Laws ch. 453 § 1 (SB5160)

Wash. Const. Art. VII §10
Department of Revenue, Application for Senior Citizen and Disabled Persons Exemption from Property Taxes (2020),
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/64-0002.pdf accessed 01/15/2021]
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Washington, Department of Revenue, Senior citizens and people with disabilities exemption and deferred income thresholds (Tax Years 2020-2023)
[https://dor.wa.gov/sites/default/files/2023-08/IncomeThres_20-23.pdf?uid=65033565c7cf9 Accessed 09/14/2023]
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Property Tax Exemption for the Elderly, Disabled or Veterans, Department of Revenue
[https://dor.wa.gov/content/property-tax-exemption-program-senior-citizens-and-disabled-persons accessed 01/15/2021]
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257 Texas 2020 Tex. Tax Code §33.06
Tex. Tax Code §11.22 (in effect for 2020)
Texas Comptroller Property Tax Deferral Affidavit Form 50-126
[https://comptroller.texas.gov/forms/50-126.pdf Accessed 11/09/2021]
View Archived Source

Harris County Appraisal District, Tax Deferral Affidavit
[http://hcad.org/assets/uploads/pdf/forms/2019/33-06_Feb_2019_fillable.pdf Accessed 11/09/2021]
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258 District of Columbia 2020 DC ST § 47-1806.06 (in effect for 2020)

Office of Tax and Revenue, Schedule H Homeowner and Renter Property Tax Credit Form (2019 tax year for filing in 2020)
[https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2019%20Schedule%20H.pdf Accessed 11/05/2021]
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259 Georgia 2020 Ga. Code Ann. § 48-5-48.3 (in effect for 2020)
Ga. Code Ann. § 48-5-8 (repealed effective 1 July 2018)
260 Connecticut 2020 Conn. Gen. Stat. § 12-129b~ §129d;
Conn. Gen. Stat. § 12-129p (in effect for 2020)
Form M-36, Office of Policy and Management
[http://www.ct.gov/opm/lib/opm/igp/grants/taxrel/m36(freezeclaimform07).pdf accessed 11/04/2021]
View Archived Source
Property Tax Relief for Seniors
[http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383144 accessed 11/04/2021]
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261 Florida 2020 Fla. Stat. § 196.075 (in effect for 2020)
Fla. Const. Art. VII §6(d)
Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return
[http://floridarevenue.com/property/Documents/dr501sc.pdf Accessed 11/05/2021]
View Archived Source

Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 11/05/2021]
View Archived Source

Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions
[http://floridarevenue.com/property/Documents/dr501.pdf accessed 11/05/2021]
View Archived Source

Brevard County Property Appraiser, Additional Exemption for Limited-Income Senior Citizens
[https://www.bcpao.us/Docs/Brochures/Brochure_Seniors.pdf accessed 11/05/2021]
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Florida Department of Revenue, Property Tax Oversight (2019)
[https://floridarevenue.com/property/pages/forms.aspx accessed 11/05/2021]
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262 Alaska 2020 Alaska Stat. § 29.45.030(e);
Alaska Stat. § 29.45.030(i);
Alaska Stat. § 43.23.005 (in effect for 2020)
Alaska Department of Commerce, Alaska Taxable Report (2020)
[https://www.commerce.alaska.gov/web/Portals/4/pub/OSA/Official%20Alaska%20Taxable%202020.pdf?ver=2021-02-01-094707-703 Accessed on 10/25/2021]
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Property Tax Exemptions in Alaska (2013) Division of Community and Regional Affairs [https://www.commerce.alaska.gov/web/dcra/LocalGovernmentResourceDesk/TaxationAssessment/PropertyTaxExemptionsinAlaska.aspx accessed 10/25/2021]
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263 Arizona 2020 Ariz. Rev. Stat. § 43-1072 (in effect for 2020)
Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit tax year 2019 for filing in 2020
[https://azdor.gov/forms/individual/property-tax-refund-credit-booklet Accessed 10/25/2021]
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264 New York 2020 N.Y. R.P.T. Law § 460 (in effect for 2020)
New York State Department of Taxation and Finance - Office of Real Property Tax Services, RP-460 Application for Partial Tax Exemption for Real Property of Members of the Clergy, (2008)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp460_fill_in.pdf accessed 11/12/2021]
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New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Application Listing, (2020)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/clergy.htm accessed 11/12/2021]
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New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Renewal Application Listing, (2020)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/renewapp.htm accessed 11/12/2021]
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New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration - Overview, (2020)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec460.htm accessed 11/12/2021]
265 South Dakota 2020 S.D. Codified Laws § 43-31-31 ~ § 43-31-41 (in effect for 2020)
South Dakota Department of Revenue Application Form 1294-V15 for Property Tax Deferral for the Elderly
[https://dor.sd.gov/media/z3flsvcj/pt-38c-property-tax-homestead-exemption.pdf Accessed 11/12/2021]
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South Dakota Department of Revenue, Homestead Exemption' Tax Deferral Program Brochure (2014)
[https://dor.sd.gov/media/5lrpvndw/homestead-exemption-brochure.pdf Accessed 11/12/2021]
View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website
[http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 11/12/2021]
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266 Illinois 2020 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2020)
267 Massachusetts 2020 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2020)
Massachusetts Division of Local Services, Taxpayers Guide to Local Property Tax Deferrals for Seniors (2016)
[https://www.mass.gov/doc/qualifying-persons/download Accessed 10/15/2021]
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Massachusetts Department of Revenue, Informational Guideline Release 06-201 for Senior Property Tax Deferrals (2006)
[https://archives.lib.state.ma.us/bitstream/handle/2452/41694/ocn425958307-06-201.pdf?sequence=1&isAllowed=y Accessed 10/15/2021]
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Massachusetts Department of Revenue, State Tax Form 97: Seniors 65 and Older Application for Property Tax Deferral (2016)
[https://www.mass.gov/doc/form-97-application-for-clause-41a-senior-property-tax-deferral/download Accessed 10/15/2021]
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Massachusetts Division of Local Services Guidelines, Opinions And Advisories
[https://www.mass.gov/lists/guidelines-opinions-and-advisories Accessed 10/15/2021]

State Library of Massachusetts Informational Guideline Releases: Recent Submissions
[https://archives.lib.state.ma.us/handle/2452/41056/recent-submissions Accessed 10/15/2021]

Massachusetts Department of Revenue, Property Tax Forms and Guides
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 10/15/2021]
268 Massachusetts 2020 Mass. Gen. Laws ch. 59, § 5-18 (in effect for 2020)
Massachusetts Department of Revenue State Tax Form 98: Statutory Exemption for Financial Hardship (2016)
[https://www.mass.gov/files/documents/2017/09/25/form98.pdf Accessed 10/15/2021]
View Archived Source
269 Florida 2020 Fla. Stat. § 197.252 (in effect for 2020)
Florida Property Tax Valuation and Income Limitation Rates
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed 11/05/2021]
View Archived Source

Florida Department of Revenue, Application for Homestead Tax Deferral
[https://floridarevenue.com/property/Documents/dr570.pdf Accessed 10/11/2021]
View Archived Source
270 Utah 2020 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2020)
2020 Utah Laws ch. 238 § 1
Utah Const. art. XIII, § 3
2020 Utah State Tax Commission Low Income Abatement and Homeowner's Tax Credit Application Form TC-90CY
[https://www.richcountyut.org/wp-content/uploads/rich-county-property-tax-abatement-form.pdf Accessed 10/121/2021]
View Archived Source

2020 Utah State Tax Commission Publication 36 Property Tax Relief Programs for Individuals
[https://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 10/21/2021]
View Archived Source
271 Arkansas 2020 Ark. Code § 26-26-1120;
Ark. Code § 26-26-1124 (in effect for 2020)
Ark. Const. Amendment 79
Arkansas Assessment Coordination Department, Property Tax Equalization and Appeal System: A Synopsis (2015)
[www.arkansas.gov/acd/publications/Synopsis2015.pdf accessed 10/25/2021]
View Archived Source
272 Montana 2020 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2020)
Montana Department of Revenue, Form 2 Individual Income Tax Return, includes Montana Elderly Homeowner/Renter Credit Application TY 2019 (2020)
[https://app.mt.gov/myrevenue/Endpoint/DownloadPdf?yearId=981 Accessed 03/27/2021]
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Montana Department of Revenue, 2019 Montana Form 2 Individual Income Tax Instructions (2019)
[https://app.mt.gov/myrevenue/Endpoint/DownloadPdf?yearId=1006 accessed 03/27/2021]
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Montana Department of Revenue, Montana Individual Income Tax Return
[https://app.mt.gov/myrevenue/Endpoint/Form/24 accessed 03/27/2021]
273 North Carolina 2020 N.C. Gen. Stat. § 105‑277.1B (in effect for 2020)
Application for Property Tax Relief Property Tax Forms, North Carolina Department of Revenue, (2020)
[https://files.nc.gov/ncdor/documents/files/av-9-2020.pdf Accessed 11/11/2020]
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274 Rhode Island 2020 R.I. Gen. Laws § 44-3-15~R.I. Gen. Laws § 44-3-15.1;
R.I. Gen. Laws § 44-3-16;
R.I. Gen. Laws § 44-3-16.2;
R.I. Gen. Laws § 44-3-31.1 (in effect for 2020)
Rhode Island Department of Revenue Veteran Senior and Other Tax Exemption Programs by Location (2018)
[http://www.municipalfinance.ri.gov/documents/data/exemptions/Veterans-Senior-Exemptions-Report.pdf Accessed 11/10/2021]
View Archived Source
275 Connecticut 2020 Conn. Gen. Stat. §12-170v (in effect for 2020)
Office of Legislative, Research Property Tax Relief for Seniors, OLR Research Report 2008R-005
[https://www.cga.ct.gov/2008/rpt/2008-R-0005.htm accessed 11/22/2021]
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Office of Policy and Management, Question and Answer Booklet for the Homeowners Freeze and Other Tax Relief Programs [https://portal.ct.gov/-/media/OPM/CPIP-Data-Grants-Mgmt/OWNERS-QA-2019.pdf?la=en accessed 02/08/2019]
View Archived Source
276 Mississippi 2020 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 2020)
Property FAQ, Mississippi Tax Commission
[https://www.dor.ms.gov/property/homestead-exemption-rules-and-regulations accessed 12/22/2021]
View Archived Source
277 Kansas 2020 Kan. Stat. Ann. § 79-4501 ~ 79-4531 (in effect for 2020)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2020)
[https://www.ksrevenue.org/pdf/k-40hbook19.pdf Accessed 11/18/2021]
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Kansas Department of Revenue 2019 Kansas Homestead Claim Form k-40h (filing in 2020)
[https://www.ksrevenue.org/pdf/k-40h19.pdf Accessed 11/18/2021]
View Archived Source

Department of Revenue - Division of Property Valuation, A Homeowner's Guide to Property Tax in Kansas, (2016)
[https://www.ksrevenue.org/pdf/pvdhomeowner.pdf accessed 11/18/2021]
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278 Maine 2020 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2020)
[https://www.mainelegislature.org/legis/statutes/36/title36sec6232.html Date Accessed 12/19/21]
View Archived Source
279 Colorado 2020 Colo. Rev. Stat. § 39-3.5-103;
Colo. Rev. Stat. § 39-3.5-105 (in effect for 2020)
Colorado Department of the Treasury Senior and Veteran Property Tax Programs 2021
[https://treasury.colorado.gov/senior-and-veteran-property-tax-programs accessed 10/06/2021]
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280 Nebraska 2020 Neb. Rev. Stat. § 77-3501 ~ § 77-3507;
Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2020)
Nebraska Department of Revenue, Homestead Exemption Information Guide (Feb 2020)
[https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/pad/info/96-299.pdf Accessed on 11/17/2021]
View Archived Source
281 Oklahoma 2020 Okla. Stat. § 68-2888;
Okla. Stat. § 68-2890.1(B);
Okla. Stat. § 68-2893(in effect for 2020)
Okla. Const. art. X, § 8C
Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/ad-valorem/TES-14.pdf Assessed 11/11/2021]
View Archived Source

Oklahoma Tax Commission Brochure for Property Tax Valuation Limitation for Seniors (2020)
[https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/ad-valorem/SVLB.pdf Accessed 11/11/2021]
View Archived Source

Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2020
[https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202020.pdf Accessed 02/27/2021]
View Archived Source
282 Texas 2020 Tex. Tax Code Ann. § 11.13 (in effect for 2020)
2019 Tex. Gen. Laws ch. 457 § 1
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
Texas Comptroller, Application for Residence Homestead Exemption Form 50-114, (2020)
[https://comptroller.texas.gov/forms/50-114.pdf accessed 11/08/2021]
View Archived Source

Texas Comptroller, Residence Homestead Exemption FAQ, (2020)
[https://comptroller.texas.gov/taxes/property-tax/exemptions/residence-faq.php accessed 11/08/2021]
View Archived Source

Texas Comptroller, Age 65 or older or disabled exemptions frequently asked questions
[https://comptroller.texas.gov/taxes/property-tax/exemptions/age65older-disabled-faq.php#:~:text=Age%2065%20or%20older%20and,%2425%2C000%20exemption%20for%20all%20homeowners. Accessed 11/08/2021]
View Archived Source
283 California 2020 Ca.Gov. Code §§16180 ~ 16187
Ca. Rev. & Tax. Code § 20514 ~ § 20623
Ca. Rev. & Tax. Code § 20639 ~ § 20639.13 (in effect 2020)
Cal. Const. Art. XIII, § 8.5
California Office of the Controller Property Tax Postponement Application Fiscal 2020-21 (for filing beginning in 2020)
[https://www.sco.ca.gov/Files-ARD-Tax-Info/ptp_ApplicationPackage.pdf Accessed 10/05/2021]
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California Office of the Controller Property Tax Postponement Application Fiscal 2019-20 (for filing beginning in 2019)
[https://sco.ca.gov/Files-EO/2019-20_PTP_Application_and_Instructions.pdf Accessed 10/05/2021]
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284 Georgia 2020 Ga. Code Ann. § 48-5-70 ~ § 48-5-84;
Ga. Code Ann. § 48-2-40 (in effect for 2020)
Gwinnett County Tax Commissioner's Office, Property Taxes and Motor Vehicle Facts
[https://gwinnetttaxcommissioner.publicaccessnow.com/Portals/0/PDF/OTCBrochure.pdf Accessed 10/27/2021]
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285 Maryland 2020 Md. Code, Tax-Property § 9-258
Md. Code, Tax-Property § 9-105 (in effect for 2020)
2020 Md. Laws, Ch. 642,Sec. 1, eff. 6/1/2020
286 Washington 2020 Wash. Rev. Code § 84.36.379;
Wash. Rev. Code § 84.36.381(6);
Wash. Rev. Code § 84.04.140 (in effect for 2020)
Const. of the State of Wash. Article VII §10
Washington Department of Revenue "Property Tax Exemption for Senior Citizens and People with Disabilities"
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/PTExemption_Senior.pdf Assessed 12/27/2021]
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Department of Revenue, Application for Senior Citizen and Disabled Persons Exemption from Property Taxes 2020,
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/640002.doc accessed 06/18/2020]
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Department of Revenue, Income Thresholds for Senior Citizens and Disabled Persons For Tax Years 2020-2024, (2020)
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/IncomeThres_20-24.pdf accessed 01/15/2021]
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287 District of Columbia 2020 DC ST § 47-863 (in effect for 2020)

Office of Tax and Revenue, Senior Citizen or Disabled Property Owner Tax Relief, (for filing in 2019)
[http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed on 2/5/2019]
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288 Wisconsin 2020 Wis. Stat. § 71.07 (4);
Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2020)
Wisconsin Department of Revenue, Wisconsin Homestead Credit Situations and Solutions, (2020)
[https://www.revenue.wi.gov/DOR%20Publications/pb127.pdf Accessed 11/05/2021]
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Wisconsin Department of Revenue Wisconsin Income Tax 2019 Form 1 (2019 income for filing in 2020) Income Tax Form line
[https://www.revenue.wi.gov/TaxForms2017through2019/2019-Form1f.pdf Accessed 11/05/2021]
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Wisconsin Department of Revenue Wisconsin Income Tax 2019 Form 1 Instructions
[https://www.revenue.wi.gov/TaxForms2017through2019/2019-Form1-Inst.pdf Accessed 11/05/2021]
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Wisconsin Department of Revenue, Application (Schedule H) for Homestead Credit (2019 taxable information for filing in 2020).
[https://www.revenue.wi.gov/TaxForms2017through2019/2019-ScheduleHf.pdf Accessed 11/05/2021]
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Wisconsin Department of Revenue Wisconsin Homestead Credit 2018 H and H-EZ Instructions
[https://www.revenue.wi.gov/TaxForms2017through2019/2019-ScheduleH-inst.pdf Accessed 11/05/2021]
View Archived Source

Wisconsin Department of Revenue Homestead Tax Credit Program Summary (FY 2018)
[ https://www.revenue.wi.gov/dorreports/2018hmsted.pdf Accessed 11/05/2021]
View Archived Source
Wisconsin Department of Revenue Website: Claiming a Homestead Credit
[https://www.revenue.wi.gov/Pages/FAQS/ise-home.aspx Accessed 11/05/2021]
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289 Ohio 2020 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2020)
2020 Ohio Laws File No. TBA §1 (Amended HB 17)
Ohio Department of Taxation, Application for Homestead Exemption for Disabled Veterans and Surviving Spouses, (2020)
[https://www.tax.ohio.gov/portals/0/forms/real_property/DTE_105I.pdf Accessed 03/03/2021]
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Ohio Department of Taxation, Certificate of Disability for the Homestead Exemption (2019)
[https://tax.ohio.gov/static/forms/real_property/dte_105e.pdf accessed 03/03/2021]
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Ohio Department of Taxation, Real Property Tax- Homestead Means Testing
[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing#:~:text=To%20apply%2C%20complete%20the%20application,with%20your%20local%20county%20auditor.&text=You%20will%20automatically%20receive%20the,year%2C%20if%20you%20otherwise%20qualify. accessed 03/03/2020]
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290 Washington 2020 Wash. Rev. Code § 84.38.010 ~ 84.38.160
(in effect for 2020)
2019 Wash. Sess Laws C. 453
Washington Department of Revenue, Property Tax Deferral for Senior Citizens and Disabled Persons, (2020)
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/PTDeferralSeniorsDisabilities.pdf Accessed on 11/08/2021]
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Washington Department of Revenue, Income Thresholds for Senior Citizens and Disabled Persons Exemptions and Deferral for Tax Years 2020-2024
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/IncomeThres_20-24.pdf Accessed on 11/09/2021]
View Archived Source
291 Tennessee 2020 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2020)

Tennessee Comptroller of the Treasury, Property ax Relief Program Brochure (2020)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-relief/TaxReliefBrochure2020.pdf accessed 02/12/2021]
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Tennessee Comptroller of the Treasury, Property Tax Relief
[https://comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs/tax-relief.html accessed 02/12/2021]
292 Hawaii 2020 Honolulu: ROH 8-10.4;
Maui: Code of County §3.48.450;
Hawaii: Laws §19-71;
Kauai: Laws §5A-11.4 (in effect for 2020)
Honolulu Ordinance 19-7 (Bill 3 2019)
Kauai Ordinance 1082-2020 (Bill 2803)
Maui Ord Ordinance 5108 (Bill 77)
City and County of Honolulu Real Property Assessment Division, Real Property Assessment Exemption Information
[https://www.realpropertyhonolulu.com/help-resources/faq/ Accessed on 10/28/2021]
View Archived Source

City and County of Honolulu Department of Budget Application for Homestead Exemption, (2019)
[https://www.realpropertyhonolulu.com/media/1398/bfsrpp3.pdf Accessed 10/28/2021]
View Archived Source

County of Kauai Department of Finance, RPA Exemption Information, (2018)
[https://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information#who Accessed on 10/28/2021]
View Archived Source

County of Hawaii Real Property Tax Division, Home Exemptions Brochure, (2020)
[http://www.hawaiipropertytax.com/forms/Home%20Exemption%20Program%20(Oct%202020).pdf accessed 10/28/2021]
View Archived Source

Maui County Real Property Assessment Division Tax Relief Programs
[https://www.mauicounty.gov/FAQ.aspx?TID=94#a_94 Accessed 10/28/2021]
View Archived Source
293 Massachusetts 2020 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17F (in effect for 2020)
Massachusetts Division of Local Services Taxpayers Guide to Local Property Tax Exemptions for Seniors, Surviving Spouses, and Minor Children of Deceased Parents (2016)
[https://www.mass.gov/doc/qualifying-surviving-spouses-minor-children-and-elderly-persons/download Accessed 10/15/2021]
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Massachusetts Department of Revenue State Tax Form 96-6 Application for Statutory Exemption for Seniors, Surviving Spouses, Minor Children (2017)
[https://www.mass.gov/doc/form-96-6-application-for-personal-property-tax-exemptions-for-seniors-surviving-spouses-or/download Accessed 10/15/2021]
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Property Tax Forms and Guides, Massachusetts Department of Revenue
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 10/15/2021]
294 Florida 2020 Fla. Stat. § 196.075 (in effect for 2020)
Fla. Const. Art. VII §6(d)
Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 11/05/2021]
View Archived Source

Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return
[http://floridarevenue.com/property/Documents/dr501sc.pdf Accessed 11/05/2021]
View Archived Source

Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions
[http://floridarevenue.com/property/Documents/dr501.pdf accessed 11/05/2021]
View Archived Source
295 Maine 2020 Me. Rev. Stat. Ann. tit. 36, § 5219-KK (in effect for 2020)

2019 ME. Laws ch. 343
Property Tax Fairness Credit Application (filing 2020): Maine Revenue Services
[https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/19_1040me_ptfc_sftc_dwnldff_0.pdf Accessed 10/11/2021]


Maine Revenue Services Property Tax Fairness Credit Summary
[https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/income-tax-credits/property-tax-fairness-credit Accessed 07/23/2021]
296 Arizona 2020 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2020)
297 New Mexico 2020 N.M. Stat. § 7-2-18 (in effect for 2020)
New Mexico Taxation and Revenue, 2020 PIT-RC New Mexico Rebate and Credit Instructions n.d. (2020)
[https://webcache.googleusercontent.com/search?q=cache:GJO6k_Xdqz4J:realfile.tax.newmexico.gov/2019pit-rc-ins.pdf+&cd=1&hl=en&ct=clnk&gl=us Accessed 11/15/2021] View Archived Source

New Mexico Taxation and Revenue 2019 PIT-RC Schedule
[https://webcache.googleusercontent.com/search?q=cache:GJO6k_Xdqz4J:realfile.tax.newmexico.gov/2019pit-rc-ins.pdf+&cd=1&hl=en&ct=clnk&gl=us Accessed 11/15/2021]
View Archived Source
298 South Dakota 2020 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2020)
South Dakota Department of Revenue Form 1295 V17: Municipal Tax Reduction Local Option
[https://www.state.sd.us/eforms/secure/eforms/E1295V17-ApplicationForPropertyTaxReductionFromMunicipalTaxesForTheElderlyAndDisabled.pdf Accessed 11/12/2021]
View Archived Source

South Dakota Department of Revenue Guide for Municipal Property Tax Reduction Local option
[https://dor.sd.gov/Taxes/Property_Taxes/PDFs/property_tax_reduction_from_muni.pdf Accessed 02/19/2021]
View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website
[http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 11/12/2021]
View Archived Source
299 Indiana 2020 Ind. Code § 6-1.1-12-9 (in effect for 2020)
P.L. 159-2020,SEC. 16
P.L. 114-2019,SEC. 1

Department of Local Government Finance, Application for Senior Citizen Property Tax Benefits (2020)
[https://forms.in.gov/Download.aspx?id=5070 Accessed 11/03/2021]
View Archived Source
Department of Local Government Finance Forms
[https://www.in.gov/dlgf/2344.htm Accessed 11/03/2021]
300 South Dakota 2020 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2020)
South Dakota, Department of Revenue, Application for Assessment Freeze for Elderly and Disabled, Form PT38 (for application in 2020)
[https://web.archive.org/web/20200327105021/https://dor.sd.gov/media/lekdwclr/pt-38_2020_assessment-freeze.pdf Accessed 11/07/2023]
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South Dakota, Department of Revenue, Assessment Freeze for Elderly and Disabled Brochure (as of March 2020)
[https://web.archive.org/web/20200327105023/https://dor.sd.gov/media/ipul4avf/2020-freeze-on-assessments-brochure.pdf Accessed 11/07/2023]
View Archived Source
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