Residential Property Tax Relief Programs

[X] Applications and forms are kept with the local county auditor's office. As used for this exemption, the term “permanently and totally disabled” means the inability to perform substantial gainful employment by reason of a medically determinable impairment, either physical or mental, that has lasted or is expected to last for a continuous period of 12 months or more, or result in death.

[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] To apply for the program, a claimant shall fill out the required forms by April 15th. A six month extension may be granted for filing the claim if it is requested by the applicant. Applicants 70 years old or over may be eligible to defer payment of property taxes. If they participate in that program, they cannot claim this credit.

[X] The application must be filed with the local assessor by September 1 and the applicant must reapply every 3 years.

[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] Benefit and eligibility information for tax year 2018 may change and will not be available until 2019. Applications can be filed for the previous three years.

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

[X] The ordinance requires a taxpayer claiming the exemption to annually submit a sworn statement of household income prior, 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. The homeowner must have legal title or beneficial title in equity of the property, and they also must make a good faith effort to make the property their permanent residence. The homestead exemption does not extend to residents claiming permanent residence in other states. 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] Effective 1 January 2019 the following changes to the program take effect: (1) annual adjustments to income eligibility requirements will be calculated by using the change in the consumer price index. (2) Initial application for the benefit and certification of continuing eligibility require the same application procedures. (3) If the applicant moves within the state, he/she must file to transfer the homestead exemption by 15 August of the year the benefit is sought, or within 30 days of receiving a rejection for the benefit on the original property. Household income means the total federal adjusted gross income (AGI) and Nebraska adjustments including railroad or retirement benefits which are excluded in the computation of the AGI. Applications are to be filed after February 1 and by July 1, 2019.

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

[X] Persons who are also eligible for the Local Option Disabled Exemption may choose the greater of the two, but may not take both exemptions. Income is calculated as the all receipts less life insurance paid for the death of an insured, business costs, and proceeds from the sale of assets. Must file for the benefit every year and must be eligible for the benefit as of April 1st of the filing year.

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

[X] Applications for the statewide program must be turned in by October 1st. In any municipality that has an additional local exemption, the applicant must file an application with the county assessor before the date of the assessment

[X] Disabled means a person who has been determined to be blind or permanently disabled with medical improvement not expected or who is determined to have a permanent total disability pursuant to the Workers' Compensation Act. The limitation of value does not apply to a change in valuation resulting from any physical improvements made to the property during the year immediately prior to the tax year or a change in the permitted use or zoning of the property during the year immediately prior to the tax year; or a residential property in the 1st tax year that is valued for property taxation purposes.

[X] The form for tax year 2018 for filing in 2019 is not available at this time. The eligibility and benefit levels for the 2018 tax year, however, have been updated. Maximum benefit and income levels are adjusted each year by the percentage increase in the Consumer Price Index (CPI) from 1999. Wealth limits are adjusted annually by the percentage change in the average assessed value of homes in the state since 2004. Real estate taxes include taxes levied on the taxpayer’s residence including any water and sewer debt charges. In communities not assessing water and sewer charges, 50% of water and sewer charges paid by the taxpayer is added to the amount of real estate taxes paid. Rent constituting real estate tax payments is calculated as 25% of total rent paid. The Circuit Breaker Credit does not prohibit the applicant from taking another exemption, deferral or abatement on their property taxes, however, any amount received from such an exemption or abatement, including the senior property tax work-off program, will be counted against the amount of taxes paid for purposes of determining eligibility and the amount of the 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] A disabled person is one who is recognized as disabled by the Social Security Administration, the Railroad Retirement board, or the Office of Management and Budget. A disabled veteran of any war engaged in by the United States is one whose disability is recognized as a service-connected disability of a degree of 10% or more, or who has a pension for non-service-connected disabilities. The adjusted gross income, including social security and similar benefits, worker's compensation, loss of earnings insurance, and most non-taxable income. It does not include certain medical and funeral expenses, veterans' disability pensions, and veteran's and social security death benefits.

[X] Effective 1 June 2018 and for taxable years beginning after 30 June 2018, the credit is extended to surviving spouses of U.S. Armed Forces as long as they do not remarry.

[X] Forms are issued by the county or local taxing authority.

[X] The 2017 budget bill allows the state Office of Policy and Management to reduce the reimbursements to municipalities up to 100%, as of 1 October 2017. There is no appropriation for fiscal years 2018 and 2019. The budget bill is HB 1502. Although the state may not have the funds to reimburse the municipalities, under existing law, the municipalities must continue to provide tax reductions to the eligible homeowners. The income thresholds are indexed to the annual inflation adjustment in Social Security income, with a base year of 1983. Qualifying income is defined as adjusted gross income and tax-exempt interest, plus any other income not included in adjusted gross income. Medicaid and Social Security payments for a dependent are not counted as income. Forms and an affidavit of income must be filed with a local assessor. The program must be reapplied for every other year. The application period is from February 1 to May 15 for tax relief in the following year.

[X] Applications are administered by local county collectors who determine eligibility of applicants. Applications must be filed by March 1 of each year.

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

[X] 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. Effective 1 January 2011, 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] All counties, except Fresno, allow for intra county transfer of savings (Proposition 60). Under Propositions 90 and 110 only Alameda, Los Angeles, Orange, Riverside, San Bernardino, San Diego, San Mateo, Santa Clara, Tuolumne and Ventura allow transfers from other counties. On 12 December 2017 El Dorado approved an ordinance to rescind its ordinance. After 7 November 2018 such transfers will not be permitted in El Dorado county. The application, form BOE-60-AH, is administered by the counties.

[X] Rev. Ord. of the City and County of Honolulu § 8-10.4(e), shall be repealed effective from 30 June 2039.

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

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

[X] The rate of interest for Prince George's County cannot exceed 4%, all other counties continue to have a rate of interest to be paid on the county property tax payment from the due date without a deferral until the date that the county property tax is paid. Md. Code, Tax-Property § 10-204 provides for a statewide program for individuals 65 and older. But, like the local programs, the deferral features are determined by the local governments.

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

[X] Applicants who apply for assessment freezes are still eligible for property and sales tax rebates if they qualify for that benefit.

[X] .

[X] With limited exceptions, recipients of this benefit are not eligible for any other benefits specified under Chapter 59 §5. In calculating gross receipts, business expenses and losses may be deducted. There is also a deduction for income received from federal, state, and local government annuities, pensions, and retirement plans. In calculating the value of a whole estate, an applicant may elect to include the value of property occupied as a domicile in which case the maximum eligibility threshold is $40,000 for an individual or $45,000 for a married couple. The benefit will be prorated if the applicant owns the residence with someone other than their spouse by the percentage of the applicant's ownership interest in the property.

[X] Effective 11 July 2018, for applicant who have moved into Delaware after 31 December 2018, the residency requirement is increased to 10 years. This was enacted in HB 348. 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] Effective 1 July 2017, beginning with tax year 2018, the benefit is annually increased to reflect inflation as measured by the consumer price index for all urban consumers. Percentage change must be between 0%-3%. This change was enacted by 2017 Tenn. Pub Act ch 181 § 31, 32. Homeowners must apply for the benefit when they receive the 2018 tax bill. There is some variation among counties and cities with application, but it is generally between October and April. The deadline to apply is 35 days after the city's or county's delinquency date.

[X] The deferral becomes payable when the resident dies or the residence is sold. Application is due 1 March of each year unless otherwise specified by the local government authorizing the program.

[X] The total household income limit will be adjusted for inflation annually using the Consumer Price Index for All Urban Consumers, Washington–Baltimore Area, published by the Bureau of Labor Statistics of the Department of Labor. The benefit is distributed in two installment. If the applicant files between April 1st and September 30th, they will only get 50% of the benefit for the year the benefits are applied for.

[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.

[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] Local assessors develop application for this program. Application needs to be turned in before April 1st to qualify.

[X] Although the state identifies this program a circuit breaker, the tax burden and benefit do not vary by income, therefore, it is not considered a circuit breaker.

[X] The state levy was phased out between and 2011 and 2016, however the statute for the senior state homestead exemption remains unchanged.

[X] Must file the permanent application by March 1st. When the owner of a property subject to a tax deferral dies, the heirs, heirs-at-law, assignee or devisee shall have first priority to redeem the estate by paying in full the deferred taxes plus any interest due. If the heirs, heirs-at-law, assignees, or devisees do not redeem the property within 9 months of the date of death of the property owner, the municipality may commit the accrued amount of the deferral to the collector of taxes with a warrant signed by the assessing officials requiring him or her to collect it. When the owner of a property subject to a tax deferral sells or otherwise conveys the property, the owner or grantee shall pay in full the deferred taxes plus any interest due and the municipality shall provide recorded written release or satisfaction of the notice of tax deferral.

[X] The maximum credit is the amount provided as a homeowner's credit for the lowest household income bracket for participation in the deferral program.

[X] The adjusted gross income, including social security and similar benefits, worker's compensation, loss of earnings insurance, and most non-taxable income. It does not include certain medical and funeral expenses, veterans' disability pensions, and veteran's and social security death benefits. A disabled person is one who is recognized as disabled by the Social Security Administration, the Railroad Retirement board, or the Office of Management and Budget. A disabled veteran of any war engaged in by the United States is one whose disability is recognized as a service-connected disability of a degree of 10% or more, or who has a pension for non-service-connected disabilities. The application must be filed between January 1 and April 15