Residential Property Tax Relief Programs

[X] Income is defined as Missouri adjusted income and increased to reflect the following: social security and railroad retirement; veteran payments and benefits unless the claimant or spouse is a 100% disabled as a result of military service; all other public and private pensions and annuities; public relief, public assistance, and unemployment benefits received; SSI, TANF and/or child support payments received; non-business losses; wages, dividends, and interest; and rental income. Homeowner applicants may reduce income by $2,000, and by an additional $4,000 for the applicant's spouse residing at the same address. “Disabled” is defined as the inability to engage in any substantial gainful activity by reason of any physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of at least one year. A claimant is not required to be employed prior to such disability to qualify.

[X] Application forms are available at a parish assessor's office. The property shall be immediately revalued at fair market value by the assessor and placed on the assessment rolls in the year it was sold. Any owner entitled to the special assessment who is unable to occupy the homestead due to damage or destruction caused by a disaster or emergency declared by the governor shall be entitled to keep the special assessment level prior to its damage or destruction on the repaired or rebuilt homestead provided the repaired or rebuilt homestead is reoccupied by the owner within 5 years following the disaster. If the property owner receives a homestead exemption on another homestead during the same 5 year period, the damaged or destroyed property shall not be entitled to keep the special assessment level, and the land and buildings shall be assessed in that year at the percentage of fair market value. In addition, the owner must also maintain the homestead exemption to qualify for the special assessment level. Under certain conditions extensions of up to two additional years to the "return and reoccupy" provision may be granted and up to 3 one-year extensions after that.

[X] The Kent County Levy Court exempts all real property owned by citizens over the age of 65 from real estate taxes. The exemption amount in New Castle County is up to $32,000. The exemption amount in Sussex County is up to $12,500.

[X] This deduction cannot be in addition to any other exemption from taxes to which the individual may be entitled, except a veteran’s deduction. Recipients of this benefit are eligible to receive any homestead rebate or credit.

[X] All deferred taxes and interest are payable if: the taxpayer dies, or someone other than the taxpayer becomes the property’s owner, or the property is no longer occupied as the taxpayer’s primary residence, or the property is moved out of the State. In the latter-most case, all owed monies are due 5 days before moving. In all other instances, all owed monies are due within 45 days of the date of notice for payment. A municipality that has adopted the program under this section may discontinue it through the same procedure by which the program was adopted; however, any taxes deferred under the program continue to be deferred under the conditions of the program on the date it was ended. If an event requiring the the payment of deferred tax and interest occurs, and the ownership of the property is transferred to another member of the same property, the transferee may apply for continuation of the deferral of taxes only if that person is at least 70 years of age with an income not exceeding 300% of the federal poverty level.

[X] South Dakota resident who has claimed a refund of retail sales and service tax for the year may not qualify for the refund on property taxes paid.

[X] In computing household income, a claimant may deduct $500 for each dependent living with the claimant. For renters, property taxes are assumed to be 20% of rent if heat is included or 25% of rent if heat is not included in the rent.

[X] The claimant must have fire and casualty insurance. 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] Although the state identifies this program as a circuit breaker, the tax burden and benefit do not vary by income, therefore, it is not considered a circuit breaker.

[X] The blind and disabled are no longer identified separately under this program but can apply for the Regular Circuit Breaker program. Applications are due by April 15th annually.

[X] The term disabled person for purposes of this benefit is someone who is unable to engage in any substantial gainful activity by reason of a medically determined physical or mental impairment which is expected to last for a continuous period of 12 months or longer. Income includes gross amount of income from every type received by all persons occupying the residence whether taxable or not taxable.

[X] Applications can be filed for the previous three years.

[X] Income levels are adjusted annually by the gross domestic product price deflator computed for the second quarter of the calendar year by the Bureau of Economic Analysis of the United States Department of Commerce. Totally disabled means the inability to engage in any substantial gainful employment by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or is reasonably expected to last for a continuous period of not less than 12 months. A person who is eligible to file a claim for credit for property taxes due with a household income in the lowest bracket who has an unpaid special assessment levied against the homestead may file a claim for a special assessment credit with the county treasurer. The claim filed by the claimant constitutes a claim for credit of an amount equal to the actual amount due upon the unpaid special assessment, plus interest, payable during the fiscal year for which the claim is filed against the homestead of the claimant. Beginning in 1995 a person who has attained the age of 23 or a head of household and was not claimed as a dependent on any other person's tax return for the base year is eligible by statutes for this program if they meet income requirements. However, the state has never provided funding for this portion of the program.

[X] The growth in the number of new applicants to the program annually is limited to a 5 percent increase over the prior year's new program participants. Taxes become payable upon: (a) the death of a claimant; (b) when the property is sold or no longer inhabited as a homestead (unless reasons of health prevent the owner from occupying the property as a homestead); or (c) when the qualifying disability ends. If income rises above the eligibility threshold, the amount of taxes for which the deferral is allowed shall decline by $0.50 for every $1.00 of income above the threshold. The deferral may be continued after the property is condemned by the Department of Transportation.

[X] The application must be submitted by the date that the income tax is due. If they do not need to file taxes, the claim is due April 15th.

[X] Applicants must be residents of the state

[X] Income eligibility limits shall increase annually by the maximum Social Security benefit cost of living increase. The director shall adopt new income limits annually by notice or regulation. Total income includes Social Security benefit and other retirement income.

[X] Effective 01 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.

[X] The ordinance requires a taxpayer claiming the exemption to annually submit a sworn statement of household income, on a form prescribed by the Department of Revenue, to the property appraiser not later than 1 March. The income limitation shall be adjusted annually on 1 January by the percentage change in the average cost-of-living index, determined by the state. A homestead damaged by misfortune or calamity that is uninhabitable on 1 January may qualify for the exemption if (a) the homeowner is otherwise qualified for a homestead exemption and (b) the homeowner intends to rebuild or repair the property within 3 years. Failure to rebuild or repair within 3 years constitutes an abandonment of the property as a homestead.

[X] Applications must be filed yearly with the local assessors. In calculating personal estate values, cemetery plots, wearing apparel, and household furniture and effects are excluded. With limited exceptions, homeowners are only eligible for one exemption under chapter 59, section 5. If they qualify for more than one exemption, they will receive the one with the greatest benefit.

[X] Effective for applying in 2019, qualified individuals who did not file an income tax return prior to 2019 will still be eligible for exemption in the 2019 tax year so long as they file a statement to the New York State Department of Taxation that verifies their source(s) of income. This was enacted in 2018 N.Y. Laws ch. 59 § B-1 (SB 7509). The STAR program is converted from an exemption benefit program to an income tax credit program. The exemption program is closed to new applicants. All new applicants receive an income tax credit of the same value rather than a reduction on their school tax bill. For the Basic STAR, in counties where the median home value is higher than the statewide median home value, the exemption or credit is increased proportionally so that homeowners in these areas will realize equivalent tax relief. Residents of NYC while not eligible for STAR relief, a flat rate benefit, unrelated to property tax is available.

[X] The growth in the number of new applicants to the program annually is limited to a 5 percent increase over the prior year's new program participants. Taxes become payable upon: (a) the death of a claimant; (b) when the property is sold or no longer inhabited as a homestead (unless reasons of health prevent the owner from occupying the property as a homestead); or (c) when the qualifying disability ends. If income rises above the eligibility threshold, the amount of taxes for which the deferral is allowed shall decline by $0.50 for every $1.00 of income above the threshold. The deferral may be continued after the property is condemned by the Department of Transportation.

[X] Income increases due solely to Social Security cost-of-living adjustments will not disqualify claimants from receiving rebates. This provision expires on December 31, 2016. Federal Veterans Disability Payments, and state veterans benefits including service-connected compensation or benefits of any kind provided to a veteran or an unmarried surviving spouse of a veteran by a state agency are not included when calculating income for this benefit. 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] Effective 30 June 2018, 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.

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

[X] Effective 23 September 2017, for claims filed in 2018 and thereafter, in order to qualify for the benefit, applicants must meet one of the following criteria: (1) claimant or claimant's spouse must have earned income during the year; (2) must be disabled; or (3)must be 62 years of age or older by the last day of the year before filing. In computing household income, a claimant may deduct $500 for each dependent living with the claimant. For renters, property taxes are assumed to be 20% of rent if heat is included or 25% of rent if heat is not included in the rent.

[X] Annual application must be submitted. They can be filed between 1 October 2018 and 10 February 2019. Limited funds are available and approval is on a first-come, first served basis. The funds are available through appropriation. 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] 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] Although the state identifies this program as a circuit breaker, the tax burden and benefit do not vary by income, therefore, it is not considered a circuit breaker.

[X] The term disabled person for purposes of this benefit is someone who is unable to engage in any substantial gainful activity by reason of a medically determined physical or mental impairment which is expected to last for a continuous period of 12 months or longer. Income includes gross amount of income from every type received by all persons occupying the residence whether taxable or not taxable.

[X] This program is subject to annual appropriation, and currently remains unfunded due to budgetary constraints. “Totally disabled” means a person 18 years of age or older whose physical or mental condition permanently prevents the person from performing any substantial gainful employment during the 1 year period immediately preceding the date of application for a refund. In determining assets, the following property is exempt: (1) The structure and lands occupied as the applicant's primary residence; (2) household furnishings and personal belongings; and (3) one personal motor vehicle per adult in the household; (4) assets held under a bona fide pension plan or individual retirement account (IRA); (5) the cash value of any life insurance policies held.

[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] Taxpayers must calculate the credit authorized in this section prior to calculating the refundable credit for taxes in excess of 4% of household income. The Senior Citizen Tax Credit and Homestead Excess Property Tax Credit are available to low-income taxpayers. Some taxpayers may qualify for both. A return must be filed in order to receive either of these refundable credits even if you are not required to file a federal return. If you recently received a WV/SCTC-1 in the mail from the West Virginia State Tax Department for the Homestead Exemption program administered at the county level, you may be entitled to claim a refundable state income tax credit.

[X] This deduction cannot be in addition to any other exemption from taxes to which the individual may be entitled, except a veteran’s deduction. Recipients of this benefit are eligible to receive any homestead rebate or credit.

[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] Income is defined as Missouri adjusted income and increased to reflect the following: social security and railroad retirement; veteran payments and benefits unless the claimant or spouse is a 100% disabled as a result of military service; all other public and private pensions and annuities; public relief, public assistance, and unemployment benefits received; SSI, TANF and/or child support payments received; non-business losses; wages, dividends, and interest; and rental income. Homeowner applicants may reduce income by $2,000, and by an additional $4,000 for the applicant's spouse residing at the same address. “Disabled” is defined as the inability to engage in any substantial gainful activity by reason of any physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of at least one year. A claimant is not required to be employed prior to such disability to qualify.

[X] A renewal application is required at least once every six years. After your initial application and approval, you will be notified by your county assessor when it is time to submit a renewal application. You may be eligible for a refund if you paid prior years’ taxes because of a mistake, oversight, or a lack of knowledge about this program. You must meet all of the qualifications for the exemption as if you had applied at the time the application was due. Separate applications must be submitted for each of the tax years. In order to receive a refund, applications must be filed within three years of the date the taxes were due. Refunds will not be made beyond the three years. The exempt status may be transferred to a new residence with the value of the new residence frozen as of 1 January of the year of change. If the resident moves to Washington from another state, the exemption may be transferred to the new residence if owner meets all other eligibility requirements and provides proof of the prior exemption and its cancellation date.

[X] The credits are calculated based on the household combined income, which is defined as combined gross household income before deductions. This includes income from all sources, whether or not taxable for federal and state income tax purposes. It also includes Social Security as well as all other retirement benefits of the tax year. Prince George's county is authorized to provide additional relief to renters.

[X] With respect to the county exemption, if homesteads are situated in more than one county, the exemption will be prorated between the counties in the proportion that the area of the homestead in each county bears to the total of the homestead claimed for exemption. No county exemption granted can prevent the payment of any bonded indebtedness secured by any tax to which the homestead exemption would apply. Income is defined as the Adjusted Gross Income that is calculated on the federal income tax. If married, income is the sum of the adjusted gross incomes of the applicant and their spouse.

[X] Gross household income is total household income plus all non-cash business expenses such as depreciation, amortization, depletion, and net operating losses. Total household income includes social security; interest/dividends; pensions/annuities; Supplemental Security Income (SSI); State Supplemental Program (SSP); Aid to the Totally Disabled (ATD); rental income/loss; gain/loss from sale of assets; wages, alimony, life insurance, unemployment insurance, worker's compensation for temporary disability, and public assistance and relief. In addition, participants may deduct the following amounts from their total household income: IRA contributions deduction, student loan interest deduction, medical Savings Account (MSA) deduction, moving expenses, and alimony paid from the total household income.

[X] 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.