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
Massachusetts 2018 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 501 MA108_RR18
Massachusetts 2018 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 502 MA104_RR18
Rhode Island 2018 Property Tax Relief for Elderly and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 503 RI101_RR18
Utah 2018 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 504 UT102_RR18
New Hampshire 2018 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 505 NH103_RR18
Wyoming 2018 Tax Rebate to Elderly and Disabled Program (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 506 WY101_RR18
Arkansas 2018 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 507 AR103_RR18
Tennessee 2018 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 508 TN101_RR18
New York 2018 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 509 NY102_RR18
Illinois 2018 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 510 IL106_RR18
Washington 2018 Property Tax Exemption for Widow or Widowers of Veterans (Circuit Breaker) Circuit Breaker Age, Income Ceiling, Principal Residence, Surviving Spouse 511 WA103_RR18
Alabama 2018 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner, Other Criteria 512 AL103_RR18
New Jersey 2018 Homestead Benefit Program for Senior Citizens and Disabled Persons (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 513 NJ107_RR18
Idaho 2018 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 514 ID103_RR18
Delaware 2018 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 515 DE101_RR18
Maryland 2018 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Homeowner, Renter 516 MD111_RR18
Connecticut 2018 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 517 CT111_RR18
Maine 2018 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 518 ME106_RR18
West Virginia 2018 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Principal Residence, Other Criteria 519 WV101_RR18
Florida 2018 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse 520 FL108_RR18
Maryland 2018 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Homeowner, Income Ceiling, Principal Residence 521 MD112_RR18
Maine 2018 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 522 ME110_RR18
Texas 2018 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 523 TX101_RR18
Colorado 2018 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner, Principal Residence, Other Criteria 524 CO101_RR18
Delaware 2018 Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 525 DE103_RR18
New Mexico 2018 Property Tax Rebate for Elderly with Local Option (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 526 NM105_RR18
Idaho 2018 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 527 ID102_RR18
North Dakota 2018 Homestead Special Assessment Deferral Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 528 ND107_RR18
Washington 2018 Property Tax Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 529 WA102_RR18
Massachusetts 2018 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 530 MA105_RR18
West Virginia 2018 Tax Relief for Elderly Homeowners and Renters (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 531 WV103_RR18
Hawaii 2018 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 532 HI107_RR18
South Carolina 2018 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 533 SC103_RR18
New York 2018 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse, Other Criteria 534 NY112_RR18
District of Columbia 2018 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 535 DC105_RR18
North Carolina 2018 Homestead Circuit Breaker Tax Deferment for Senior or Disabled Citizens Circuit Breaker, Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 536 NC103_RR18
Illinois 2018 Senior Citizens Homestead Exemption Exemption Age, Homeowner, Principal Residence 537 IL108_RR18
North Dakota 2018 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 538 ND101_RR18
Indiana 2018 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 539 IN104_RR18
Mississippi 2018 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 540 MS103_RR18
South Dakota 2018 Sales and Property Tax Refund for Senior and Disabled Citizens (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 541 SD101_RR18
Texas 2018 Deferral for Elderly, Disabled Person, or Disabled Veteran Deferral, Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 542 TX106_RR18
Wisconsin 2018 Homestead Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 543 WI101_RR18
California 2018 Property Tax Postponement Program for Senior, Blind, and Disabled Citizens with Local Option Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 544 CA102_RR18
Alaska 2018 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 545 AK103_RR18
New Mexico 2018 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 546 NM101_RR18
Iowa 2018 Elderly and Disabled Homeowner and Renters Property Tax Credit (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 547 IA101_RR18
Oklahoma 2018 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 548 OK105_RR18
South Dakota 2018 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse 549 SD105_RR18
Maine 2018 Deferred Collection of Homestead Property Taxes (Program Phasing Out) Deferral Age, Homeowner, Income Ceiling, Principal Residence 550 ME108_RR18
Connecticut 2018 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 551 CT112_RR18
Massachusetts 2018 Tax Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 552 MA112_RR18
West Virginia 2018 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 553 WV102_RR18
Georgia 2018 Floating, Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 554 GA106_RR18
Georgia 2018 Homestead Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 555 GA101_RR18
Massachusetts 2018 Credit or Exemption for Surviving Spouses, Minor Children of Deceased Parents, and Persons Over Age 70 with Local Option (Clause 17- 17E) Credit, Exemption Age, Homeowner, Principal Residence, Wealth Limit, Surviving Spouse, Other Criteria 556 MA101_RR18
Texas 2018 Senior School Tax Freeze with Local Option for Other Local Taxes Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 557 TX102_RR18
Rhode Island 2018 Local Option Tax Rate and Valuation Freeze with Eligibility Requirements Assessment Freeze Age, Disability, Income Ceiling 558 RI102_RR18
Arizona 2018 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 559 AZ104_RR18
North Carolina 2018 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 560 NC101_RR18
Illinois 2018 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 561 IL102_RR18
Minnesota 2018 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 562 MN104_RR18
Massachusetts 2018 Local Option Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 563 MA107_RR18
Louisiana 2018 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 564 LA103_RR18
Florida 2018 Homestead Tax Deferral Deferral Age, Homeowner, Principal Residence 565 FL105_RR18
South Dakota 2018 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 566 SD103_RR18
New York 2018 Property Tax Relief Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 567 NY114_RR18
Pennsylvania 2018 Rebate and Circuit Breaker for Seniors or Disabled Persons Circuit Breaker (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 568 PA102_RR18
Washington 2018 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 569 WA101_RR18
South Dakota 2018 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 570 SD104_RR18
Maryland 2018 State Renters' Tax Credit with Local Option (Circuit Breaker) Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 571 MD103_RR18
Utah 2018 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 572 UT105_RR18
Indiana 2018 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 573 IN107_RR18
California 2018 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 574 CA106_RR18
Colorado 2018 Property Tax and Rent Rebate (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Surviving Spouse, Other Criteria 575 CO102_RR18
New Jersey 2018 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 576 NJ104_RR18
Arizona 2018 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 577 AZ103_RR18
Arizona 2018 Elderly Assistance Fund - Primary School District Tax Reduction Credit Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 578 AZ102_RR18
Connecticut 2018 Income Tax Credit for Property Taxes Paid (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 579 CT107_RR18
Kentucky 2018 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 580 KY101_RR18
District of Columbia 2018 Regular Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 581 DC108_RR18
New York 2018 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 582 NY104_RR18
Oklahoma 2018 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 583 OK101_RR18
Maine 2018 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 584 ME109_RR18
Montana 2018 Elderly Homeowner/Renter Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter 585 MT104_RR18
Tennessee 2018 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 586 TN103_RR18
Florida 2018 Local Option Additional Exemption for Low-Income Seniors with Long-Term Residency Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 587 FL109_RR18
Nebraska 2018 Homestead Exemption for Senior Citizens (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 588 NE101_RR18
Michigan 2018 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 589 MI105_RR18
Kansas 2018 Homestead Property Tax Refund (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Veteran, Surviving Spouse, Other Criteria 590 KS102_RR18
Georgia 2018 School Property Tax Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 591 GA108_RR18
Georgia 2018 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 592 GA103_RR18
Michigan 2018 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Surviving Spouse 593 MI106_RR18
Massachusetts 2018 Tax Deferral and Recovery for Poverty or Financial Hardship (Clause 18A) Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 594 MA102_RR18
Texas 2018 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 595 TX103_RR18
New Hampshire 2018 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 596 NH108_RR18
Wisconsin 2018 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Other Criteria 597 WI102_RR18
Arizona 2018 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 598 AZ107_RR18
Ohio 2018 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 599 OH101_RR18
Missouri 2018 Property Tax Credit Claim (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Veteran, Surviving Spouse, Other Criteria 600 MO103_RR18

Pages

# State Year Source
501 Utah 2018 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2018)
2018 Utah Laws ch. 310
2018 Utah State Tax Commission Property Tax Relief Summary Table
[https://propertytax.utah.gov/media/tax-relief.pdf Accessed 09/26/2018]
View Archived Source

2018 Utah State Tax Commission Publication 36 Property Tax Relief Programs for Individuals
[https://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 09/26/2018]
View Archived Source
502 Wyoming 2018 Wyo. Stat. § 39-13-107 (b)(iii) (in effect for 2018)
Wyoming Department of Revenue Property Tax Division Current Property Tax Relief/Credit/Deferral Programs March 2017
[http://fremontcountywy.org/wp-content/uploads/2017/10/Property-Tax-Relief-Programs.pdf Accessed 04/02/2019]
View Archived Source

Teton County Assessor Property Tax Deferral Program application
[http://www.tetonwyo.org/DocumentCenter/View/226/Property-Tax-Deferral-Program-Form-and-Instructions-PDF Accessed 04/02/2019]
View Archived Source
503 Wyoming 2018 Wyo. Stat. § 39-11-109 (c) (in effect for 2018)

Wyoming Department of Revenue, Memorandum on Wyoming Tax Refund for Elderly & Disabled, (2017) [http://www.sublettewyo.com/DocumentCenter/View/1866 accessed on 6/27/2018]

View Archived Source

Wyoming Department of Health, Tax Refund for the Elderly and Disabled, (2013)

[http://www.sublettewyo.com/DocumentCenter/Home/View/248 accessed 06/27/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Wyoming/2017/WY_Tax_Refund_for_Elderly_and_Disabled_Wyoming_Department_of_Health_2013.pdf]
504 Georgia 2018 Ga. Code Ann. § 48-5-48.3 (in effect for 2018)
Ga. Code Ann. § 48-5-8 (repealed effective 1 July 2018)
2018 Ga. Laws ch. 334 § 1
505 Maine 2018 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2018)
Maine Revenue Services, Application for Veterans Property Tax Exemption, (2016)[http://www.maine.gov/revenue/forms/property/apps/veteranapp.pdf Accessed 02/15/2018] View Archived Source

Maine Revenue Services, Flowchart Guide for Veteran Eligibility, (2018) [http://www.maine.gov/revenue/propertytax/sidebar/vetflowchart.pdf Accessed 02/15/2018] View Archived Source
Maine Revenue Services: Property Tax Exemptions Overview [http://www.maine.gov/revenue/propertytax/sidebar/exemptions.htm Accessed 02/15/2018] View Archived Source
506 Massachusetts 2018 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2018)

Massachusetts Department of Revenue: Application for Circuit Breaker for Tax Year 2018 (benefit payable in 2019) [https://www.mass.gov/files/documents/2019/01/29/dor-2018-inc-sch-cb.pdf accessed 2/5/19]
View Archived Source

Massachusetts Department of Revenue 2018 Form 1 Resident Income Tax Return [https://www.mass.gov/lists/2018-massachusetts-personal-income-tax-forms-and-instructions#form-1:-massachusetts-resident-income-tax-return- Assessed 02/11/2019] View Archived Source

Massachusetts Department of Revenue 2018 Form 1 Resident Income Tax Instructions [https://www.mass.gov/files/documents/2019/01/16/dor-2018-inc-form-1-inst.pdf Accessed 02/11/2019] View Archived Source

Massachusetts Department of Revenue: Application for Circuit Breaker Credit for Tax Year 2017 (benefit payable in 2018) [https://www.mass.gov/files/documents/2018/01/16/dor-2017-inc-sch-cb.pdf Accessed 2/5/18] View Archived Source
Massachusetts Department of Revenue Technical Information Release TIR 18-10: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older dated 10/03/2018 (for tax year 2018 benefit payable in 2019) [https://www.mass.gov/technical-information-release/tir-18-10-annual-update-of-real-estate-tax-credit-for-certain-persons Accessed 10/21/2018] View Archived Source

Massachusetts Department of Revenue Technical Information Release TIR 17-8: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older dated 10/03/2018 (for tax year 2017 benefit payable in 2018)
[https://www.mass.gov/technical-information-release/tir-17-8-annual-update-of-real-estate-tax-credit-for-certain-persons Accessed 10/21/2018] View Archived Source

Massachusetts: Learn about the Circuit Breaker Credit [https://www.mass.gov/service-details/learn-about-the-circuit-breaker-tax-credit Accessed 2/5/18] View Archived Source

Massachusetts: Applying for the Circuit Breaker Credit [https://www.mass.gov/how-to/apply-for-the-circuit-breaker-credit Accessed 2/5/18] View Archived Source
507 California 2018 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2017)
Homeowner and Renter Assistance, California Franchise Tax Board (no date) [http://www.ftb.ca.gov/individuals/hra/index.shtml Accessed on 04/17/2017] View Archived Source
508 Maryland 2018 Md. Code, Tax-Property § 10-201 ~ § 10-201.1; Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2018)

Department of Assessments and Taxation, Local Assessment Offices of Maryland, (2017) [http://dat.maryland.gov/realproperty/Pages/Maryland-Assessment-Offices.aspx accessed 07/10/2018] View Archived Source

Department of Assessments and Taxation, A Homeowner's Guide to Property Taxes and Assessments, (2017) [http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx accessed 10/29/2018] View Archived Source
509 Maryland 2018 Md. Code, Tax-Property § 9-258
Md. Code, Tax-Property § 9-105 (in effect for 2018)
2018 Md. Laws ch. 309 (HB502)
510 Virginia 2018 Va. Code Ann. § 58.1-3210 (in effect for 2018)
Constitution of Virginia Article IX, §6 (b)
511 Maryland 2018 Md. Code, Tax-Property § 9-219 (in effect for 2018)
512 New Mexico 2018 N.M. Stat. § 7-2-18 (in effect for 2018)
New Mexico Taxation and Revenue, 2018 PIT-RC New Mexico Rebate and Credit Instructions n.d. [https://s3.amazonaws.com/realFile34821a95-73ca-43e7-b06d-fad20f5183fd/c70a8cab-8c4f-427f-9091-7a3b9236b191?response-content-disposition=filename%3D%222018pit-rc-ins.pdf%22&response-content-type=application%2Fpdf&AWSAccessKeyId=AKIAJBI25DHBYGD7I7TA&Signature=0hr6VOQKnEo650nGgLytlnuRfPA%3D&Expires=1549476161 Accessed 02/06/2019] View Archived Source

New Mexico Taxation and Revenue 2018 PIT-RC Schedule [https://s3.amazonaws.com/realFile34821a95-73ca-43e7-b06d-fad20f5183fd/313bd81a-511f-43d4-a1f6-5cbf165022b3?response-content-disposition=filename%3D%222018pit-rc.pdf%22&response-content-type=application%2Fpdf&AWSAccessKeyId=AKIAJBI25DHBYGD7I7TA&Signature=0gP1CO6vBo6oOZ0aE4hQgR0xjRk%3D&Expires=1549477346 Accessed 02/06/2019]
View Archived Source

New Mexico Taxation and Revenue, 2018 PIT-RC New Mexico Rebate and Credit Schedule (2018 form based on 2017 income) [https://www.freetaxusa.com/FreeTaxUSA/formdownload?form=nm_pit_rc_inst.pdf Accessed 11/06/2018] View Archived Source

New Mexico Taxation and Revenue, 2019 PIT-RC New Mexico Rebate and Credit Schedule (2019 form based on 2018 income)

New Mexico Taxation and Revenue Department, Tax Information for New Mexico's Senior Citizens, (2017) [http://realfile.tax.newmexico.gov/Brochure1-Tax-Information-for-New-Mexicos-Senior-Citizens-6-2008.pdf accessed 11/06/2018] View Archived Source
513 Connecticut 2018 Conn. Gen. Stat. §12-170v (in effect for 2018)
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

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 04/03/2019]
View Archived Source
514 Idaho 2018 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2018)
2019 Property Tax Deferral Application (based on 2018 income)
[https://tax.idaho.gov/pubs/EBR00067_09-10-2018.pdf Accessed 2/7/19]
View Archived Source

2018 Property Tax Deferral Application (based on 2017 income)
[https://tax.idaho.gov/forms/EFO00023_01-01-2018.pdf accessed 06/26/2018]
View Archived Source

2018 Idaho State Tax Commission Property Tax Deferral (based on 2017 income) Program Brochure [https://tax.idaho.gov/pubs/EBR00067_10-25-2017.pdf Accessed 09/24/2018] View Archived Source

2018 Idaho State Tax Commission Property Tax Deferral Website [https://tax.idaho.gov/i-1053.cfm Accessed 09/24/2018] View Archived Source
515 West Virginia 2018 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2018)
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 02/11/2019]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/West%20Virginia/2018/WV_Application_for_Homestead_Exemption_$20000_Assessed_Valuation_2017.pdf]
516 Massachusetts 2018 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2018)
Massachusetts Division of Local Services, Taxpayers Guide to Local Property Tax Deferrals for Seniors [http://www.mass.gov/dor/docs/dls/publ/brochures/proptaxdef.pdf Accessed 10/23/2018] View Archived Source

Massachusetts Department of Revenue, Informational Guideline Release 06-201 for Senior Property Tax Deferrals [http://www.mass.gov/dor/docs/dls/publ/igr/2006/igr06-201.pdf Accessed 10/23/2018] View Archived Source

Massachusetts Department of Revenue, State Tax Form 97: Seniors 65 and Older Application for Property Tax Deferral [http://www.mass.gov/dor/docs/dls/publ/forms/97-41a-application.pdf Accessed 10/23/2018] View Archived Source
517 Maine 2018 Me. Rev. Stat. Ann. tit. 36, § 5219-KK (in effect for 2018)

ME. 2017 Laws Ch. 211 Sec. D-6 & D-7
Property Tax Fairness Credit Application (2018 tax year): Maine Revenue Services [https://www.maine.gov/revenue/forms/1040/2018/18_1040me_ptfc_stfc_d_rev_jan2019.pdf accessed 2/5/19]
View Archived Source

Property Tax Fairness Credit Application (2017 tax year): Maine Revenue Services [http://www.maine.gov/revenue/forms/1040/2017/17_1040me_ptfc_stfc_d.pdf Accessed 02/21/2018]
View Archived Source
Maine Revenue Services Property Tax Fairness Credit Summary [http://www.maine.gov/revenue/taxrelief/ptfcsummary.htm Accessed 02/21/2018] View Archived Source
518 District of Columbia 2018 DC ST § 47-845; DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2018)
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 on 02/26/2018]
View Archived Source

Homestead/Senior Citizen Deduction (2017) Office of Tax and Revenue
[http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed on 02/21/18]
View Archived Source
519 Delaware 2018 Del. Code tit. 14, § 1917 (c) (in effect for 2018)
2017 Del. Laws ch. 71 § 1
Application for Senior School Property Tax Credit [https://finance.delaware.gov/publications/proptax/ssptc_app.pdf accessed 10/22/17] View Archived Source
520 North Dakota 2018 N.D. Cent. Code § 47-18-01;
N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.3 (in effect for 2019)
North Dakota Office of the State Tax Commissioner, Guideline - Property Tax: Homestead Credit For Special Assessments (November 2019)
[https://www.tax.nd.gov/sites/www/files/documents/guidelines/property-tax/homestead-credit-for-special-assessments-guideline.pdf Accessed 10/06/2023]
View Archived Source
521 Illinois 2018 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2018)
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions (2018)
[http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 08/01/2018]
View Archived Source
522 West Virginia 2018 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2018)
523 Texas 2018 Tex. Tax Code Ann. § 11.13 (in effect for 2018)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
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524 Hawaii 2018 Rev. Ord. of Honolulu § 8-10.4(e)(1);
Kauai County Code §5A-11.4 (d)(in effect for 2018).
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525 Colorado 2018 Colo. Rev. Stat. § 39-3.5-103; Colo. Rev. Stat. § 39-3.5-105 (in effect for 2018)
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526 New York 2018 N.Y. R.P.T. Law § 460 (in effect for 2018)
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527 New Jersey 2018 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2018)
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528 North Carolina 2018 N.C. Gen. Stat. § 105‑277.1B (in effect for 2018)
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529 Washington 2018 Wash. Rev. Code § 84.36.379; Wash. Rev. Code § 84.36.381(6); Wash. Rev. Code § 84.04.140 (in effect for 2018)
Const. of the State of Wash. Article VII §10
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530 Florida 2018 Fla. Stat. § 196.082 (in effect for 2018)
Fla. Const. Art. VII § 6

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[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_2017_Application_for_Homestead_Tax_Discount_Department_of_Revenue_Dec_2012.pdf]
531 Washington 2018 Wash. Rev. Code § 84.39.010 (In effect for 2018)
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532 South Carolina 2018 S.C. Code Ann. § 12-37-250; S.C. Code Ann. § 12-37-270 (in effect for 2018)
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533 Maine 2018 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2018)
534 Alabama 2018 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2018)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 04/02/2019
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535 Idaho 2018 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2018)
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2019 Idaho Tax Commission Property Tax Reduction (Circuit Breaker) Information Sheet (2018) [https://tax.idaho.gov/pubs/EBR00135_09-10-2018.pdf Accessed 09/24/2018] View Archived Source

2018 Property tax Reduction Income Brackets (2017) Idaho State Tax Commission [https://tax.idaho.gov/pubs/EPB00168_10-02-2017.pdf Accessed 03/05/2018]
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2018 Idaho Tax Commission Property Tax Reduction (Circuit Breaker) Information Sheet (Oct 2017) [https://tax.idaho.gov/pubs/EBR00135_10-24-2017.pdf Accessed 08/28/2018] View Archived Source

Idaho Tax Commission Application for Property Tax Reduction for 2018 [https://tax.idaho.gov/forms/EFO00002_01-01-2018.pdf Accessed 08/28/2018] View Archived Source
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536 Maryland 2018 Md. Code, Tax-Property § 9-245 (in effect for 2018)
2018 Md. Laws ch. 709 § 1
537 Delaware 2018 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 2018)
2017 Del. Laws ch. 314
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]
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538 South Dakota 2018 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2018)
South Dakota Department of Revenue Application for Assessment Freeze for Elderly and Disabled, Form 1289 V17 PT38 [https://dor.sd.gov/Taxes/Property_Taxes/PDFs/PT38.pdf Accessed 02/08/2019] View Archived Source

South Dakota Department of Revenue Application for Assessment Freeze for Elderly and Disabled, Form 1289 V17 [https://www.state.sd.us/eforms/secure/eforms/E1289V17-ApplicationForFreezeOnAssessmentsOfDwellingsOfDisabledAndSeniorCitizens.pdf Accessed 04/16/2018] View Archived Source

South Dakota Department of Revenue Guide for Assessment Freeze for Elderly and Disabled [http://dor.sd.gov/Taxes/Property_Taxes/Publications/PDFs/PropTaxReduction2015_asset_freeze.pdf Accessed 04/16/2018] 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 04/16/2018] View Archived Source
539 Minnesota 2018 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2018)

2018 Minn. Laws ch. 155 § 33
Minnesota Department of Revenue Fact Sheet for Senior Citizens Property Tax Deferral Program [http://www.revenue.state.mn.us/propertytax/factsheets/factsheet_07.pdf Accessed 10/09/2018] View Archived Source

Minnesota Department of Revenue Senior Citizens Property Tax Deferral Application [http://www.revenue.state.mn.us/Forms_and_Instructions/crscd.pdf Accessed 10/09/2018] View Archived Source
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540 North Carolina 2018 N.C. Gen. Stat. § 105‑277.1 (in effect for 2018)
Application for Property Tax Relief
Property Tax Forms, North Carolina Department of Revenue, (2019)
[https://www.ncdor.gov/documents/av-9-2019-application-property-tax-relief Accessed 11/07/2018]
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541 Connecticut 2018 Conn. Gen. Stat. §12-129n (in effect for 2018)
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 04/03/2019]
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542 Illinois 2018 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2018)
Form PTAX-340, Department of Revenue, (2018)

[http://15wb253pgifv3qzuu9h7yren.wpengine.netdna-cdn.com/wp-content/uploads/2018/01/2018PTAX-340.pdf accessed 07/11/2018]

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[http://www.revenue.state.il.us/Publications/Pubs/Pub-101.pdf accessed 07/30/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Illinois/2018/IL_Publication_101_Income_Exempt_from_Tax_Illinois_Department_of_Revenue_2010.pdf]
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions, (2018)

[http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 08/01/2018]

View Archived Source
543 West Virginia 2018 W. Va. Code § 11-21-21 (in effect for 2018)
West Virginia State Tax Department Schedule HEPTC-1 for Homestead Excess Property Tax Credit (2018) for benefits received in 2019 [https://tax.wv.gov/Documents/TaxForms/2018/it140.schedule-HEPTC1.pdf Accessed 02/07/2019] View Archived Source

West Virginia State Tax Department IT-140 Personal Income Tax Return Forms and Instructions (2018) [https://tax.wv.gov/Documents/TaxForms/2018/it140.booklet.pdf Accessed 02/07/2019] View Archived Source

West Virginia State Tax Department, 2017 West VA Personal Income Tax Forms and Instructions (2017 income for 2018 filing)
[https://tax.wv.gov/Documents/TaxForms/2017/it140.booklet.pdf accessed 06/25/2018] View Archived Source
544 South Dakota 2018 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2018)
2019 S.D. Sess. Laws ch TBD (HJ 761; HB 1256)
2018 S.D. Sess. Laws ch. 62 § 4, 5
South Dakota Department of Revenue, 2017 (to be filed in 2018) Sales or Property Tax Refund for Seniors and Disabled: Application, (2017) [https://dor.sd.gov/Taxes/Property_Taxes/PDFs/2018SalesPropertyTaxRefundElderlyAndDisabled.pdf Accessed 10/09/2018] 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 10/09/2018] View Archived Source
545 Massachusetts 2018 Mass. Gen. Laws ch. 59, § 5K;
Mass Gen. Laws ch. 59 § 5N (in effect for 2018)
546 Arizona 2018 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2018)
547 Indiana 2018 Ind. Code § 6-1.1-12-9 (in effect for 2018)
Department of Local Government Finance, Property Tax Forms (2018)

[https://www.in.gov/dlgf/2344.htm Accessed 03/19/2018]

View Archived Source
548 Mississippi 2018 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 2018)
Property FAQ, Mississippi Tax Commission [https://www.dor.ms.gov/Property/Documents/PropertyFAQ.pdf accessed 10/15/2018] View Archived Source
549 Oklahoma 2018 Okla. Stat. § 68-2888; Okla. Stat. § 68-2893; Okla. Stat. § 68-2890.1(B) (in effect for 2018)
Okla. Const. art. X, § 8C
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[https://www.ok.gov/tax/documents/994.pdf Accessed 10/25/2018]
View Archived Source

Oklahoma Tax Commission Brochure for Property Tax Valuation Limitation for Seniors (2016)
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View Archived Source

Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2018
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View Archived Source
550 Louisiana 2018 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2018)
La. Const. Art. VII, §18 (G)
Beaureguard Parish Assessor Louisiana Special Assessment Level Application Freeze 65 Years or older Application for tax year 2019 [http://bpassessor.com/Images/Interior/exemptions/speclvlapp.65yearsolder.pdf Accessed 02/11/2019] View Archived Source
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551 Texas 2018 Tex. Tax Code §11.26, Tex. Tax Code §11.261 (in effect for 2018)
Tex. Cons. §1-b(h)
552 Florida 2018 Fla. Stat. § 197.252 (in effect for 2018)
Florida Property Tax Valuation and Income Limitation Rates
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 09/11/2017]
View Archived Source
553 Rhode Island 2018 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 2018)
Rhode Island Municipal Finance, State Exemptions Report (page 29)
[http://www.municipalfinance.ri.gov/documents/data/exemptions/exemptions_report.pdf Accessed 11/08/2018]
View Archived Source

Rhode Island Department of Revenue Veteran Senior and Other Tax Exemption Programs by Location (2017)
[http://www.municipalfinance.ri.gov/documents/data/exemptions/ExemptionsReport2017.pdf Accessed 11/08/2018]
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554 New York 2018 N.Y. Tax Law §606(n-1) (in effect for 2018)
New York State Department of Taxation and Finance, Property Tax Relief Credit Amounts (2019)
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555 New Mexico 2018 N.M. Stat. § 7-36-21.3 (in effect for 2018)
State of New Mexico 2019 Tax Year Application Valuation Freeze (San Juan County revised 12/2018)
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View Archived Source

State of New Mexico 2018 Tax Year Application Valuation Freeze (Bernalillo County revised 11/2017)
[https://www.bernco.gov/uploads/FileLinks/726145bdbada4423944d13be514b3339/Value_Freeze_Application_English_2018_1.pdf Accessed 11/06/2018]
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556 North Dakota 2018 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2018)
North Dakota Office of State Tax Commissioner, Guideline-Property Tax: Credits for ND Homeowners and Renters May 2018 [https://www.nd.gov/tax/data/upfiles/media/credits-for-nd-homeowners-renters-guideline_2.pdf?20181128085829 accessed 11/28/2018] View Archived Source

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557 Georgia 2018 Ga. Code Ann. § 48-5-47 (in effect for 2018)
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 09/11/2018] View Archived Source

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 09/11/2018] View Archived Source
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View Archived Source
558 Maine 2018 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2018)
559 Texas 2018 Tex. Tax Code §33.06 (in effect for 2018)
Harris County Appraisal District,
Tax Deferral Affidavit, 2019,
[http://hcad.org/assets/uploads/pdf/forms/2019/33-06_Feb_2019_fillable.pdf accessed 03/15/2019]
View Archived Source
560 Wisconsin 2018 Wis. Stat. § 71.07 (4); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2018)
2017 Wis. Sess. Laws no. 59 §1120;
2017 Wis. Sess. Laws no. 59 §1121
Wisconsin Department of Revenue, Wisconsin Homestead Credit Situations and Solutions, (2019). [https://www.revenue.wi.gov/DOR%20Publications/pb127.pdf Accessed 01/24/2019] View Archived Source

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Wisconsin Department of Revenue Wisconsin Homestead Credit 2018 H and H-EZ Instructions [https://www.revenue.wi.gov/TaxForms2017through2019/2018-ScheduleHandH-EZ-inst.pdf Accessed 11/28/2018] View Archived Source

Wisconsin Department of Revenue Wisconsin Income Tax 2018 Form 1 Instructions [ View Archived Source Accessed 11/27/2018] View Archived Source Wisconsin Department of Revenue Application (Long form) for Homestead Credit (FY 2017) [https://www.revenue.wi.gov/TaxForms2017through2019/2017-ScheduleH.pdf Accessed 05/07/2018] View Archived Source

Wisconsin Department of Revenue, Application (H-EZ form) for Homestead Credit (2018 taxable information for filing in 2019). [https://www.revenue.wi.gov/TaxForms2017through2019/2018-ScheduleH-EZf.pdf Accessed 01/24/2019] View Archived Source

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Wisconsin Department of Revenue Homestead Tax Credit Program Summary (FY 2017) [https://www.revenue.wi.gov/DORReports/2017hmsted.pdf Accessed 05/07/2018] View Archived Source
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561 South Dakota 2018 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2018)
South Dakota Department of Revenue Application Form 1294-V15PT 38C for Property Tax Homestead Exemption for the Elderly [https://dor.sd.gov/Taxes/Property_Taxes/PDFs/PT38C.pdf Accessed 02/08/2019] View Archived Source

South Dakota Department of Revenue Application Form 1294-V15 for Property Tax Deferral for the Elderly [https://www.state.sd.us/eforms/secure/eforms/E1294V15-ApplicationForPropertyTaxHomesteadExemption.pdf Accessed 10/11/2018] View Archived Source

South Dakota Department of Revenue (2014) 'Homestead Exemption' Tax Deferral Program Brochure [http://dor.sd.gov/Taxes/Property_Taxes/PDFs/PropTaxReduction2014_Homestead.pdf Accessed 10/11/2018] 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 10/11/2018] View Archived Source
562 California 2018 Ca.Gov. Code §§16180 ~ 16187
Ca. Rev. & Tax. Code § 20581 ~ § 20623 (in effect 2018)
Cal. Const. Art. XIII, § 8.5

Fiscal 2018-19 (for filing beginning in 2018)
[https://www.sco.ca.gov/Files-ARD-Tax-Info/2018-19%20PTP%20Application%20and%20Instructions.pdf Accessed 10/17/2018]
View Archived Source

California Office of the Controller Property Tax Postponement Application Fiscal 2017-18 (for filing beginning in 2017) [https://www.sco.ca.gov/Files-EO/2017-18-PTP-Application-Package.PDF Accessed 10/17/2018] View Archived Source
563 Massachusetts 2018 Mass. Gen. Laws ch. 59, § 18 (in effect for 2018)
Massachusetts Department of Revenue State Tax Form 98: Statutory Exemption for Financial Hardship [https://www.mass.gov/files/documents/2017/09/25/form98.pdf Accessed 10/26/2018] View Archived Source
564 Alaska 2018 Alaska Stat. § 29.45.030(e); Alaska Stat. § 29.45.030(i)(in effect for 2018)
Alaska Taxable p. 39 (2019) Department of Commerce, Office of the State Assessor [https://www.commerce.alaska.gov/web/dcra/OfficeoftheStateAssessor/AlaskaTaxable-New.aspx Accessed on 04/02/2019]

View Archived Source
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View Archived Source
565 Georgia 2018 Ga. Code Ann. § 48-5-40; Ga. Code Ann. § 48-5-47.1 (in effect for 2018)
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 09/20/2018] View Archived Source

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 09/20/2018] View Archived Source
Property Tax Guide for Georgia Citizens, Department of Revenue [https://dor.georgia.gov/property-tax-exemptions Accessed 09/20/2018] View Archived Source
566 Iowa 2018 Iowa Code § 25B.7;
Iowa Code § 422.4;
Iowa Code § 425.17;
Iowa Code § 425.19;
Iowa Code § 425.23;
Iowa Code § 425.24;
Iowa Code § 425.29;
Iowa Code § 425.40 (in effect for 2018).
Iowa Department of Revenue, 2019 Property Tax Credit Claim, (2019)
[https://tax.iowa.gov/sites/files/idr/forms1/IowaPropertyTaxCreditClaim%2854001%29.pdf Accessed 2/7/19]
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Iowa Department of Revenue, 2018 Property Tax Credit Claim, (2018)
[https://tax.iowa.gov/sites/files/idr/forms1/2018IowaPropertyTaxCreditClaim%2854001%29.pdf Accessed 12/05/2018]
View Archived Source

Iowa Department of Revenue, 2017 Property Tax Credit Claim, (2017)
[https://tax.iowa.gov/sites/files/idr/forms1/Iowa%20Property%20Tax%20Credit%20Claim%20%2854001%29.pdf Accessed 07/03/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Iowa/2017/IA_2017_Iowa_Property_Tax_Credit_Claim_Dept_of_Revenue_Jun_2016.pdf]

Iowa Department of Revenue 2018 Iowa Rent Reimbursement Claim (2018) [https://tax.iowa.gov/sites/files/idr/forms1/2018IowaRentReimbursementClaim%20%2854130%29.pdf Accessed 04/03/2019]
View Archived Source

Iowa Department of Revenue, 2017 Rent Reimbursement Claim, (2017) [https://tax.iowa.gov/sites/files/idr/forms1/2017IowaRentReimbursementClaim%2854130%292017.12.06_0.pdf Accessed 07/03/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Iowa/2017/IA_2017_Iowa_Rent_Reimbursement_Claim_Iowa_Dept_of_Revenue_2017.pdf]
Iowa Department of Revenue, Property Tax Credits and Exemptions Web Page, (2018)
[https://tax.iowa.gov/property-tax-credits-and-exemptions#Disabled Accessed 07/03/2018]
View Archived Source
567 Massachusetts 2018 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2018)
Massachusetts Division of Local Services Taxpayers Guide to Local Property Tax Exemptions for Seniors, Surviving Spouses, and Minor Children of Deceased Parents (2017)
[http://www.mass.gov/dor/docs/dls/publ/brochures/survivchildeld.pdf Accessed 1/24/18]
View Archived Source

Massachusetts Department of Revenue State Tax Form 96-6 Application for Statutory Exemption for Seniors, Surviving Spouses, Minor Children (2017)
[http://www.mass.gov/dor/docs/dls/publ/forms/seniors-surviving-spouses-minors-96-6.pdf Accessed 1/24/18]
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568 Georgia 2018 Ga. Code Ann. § 48-5-52 (in effect for 2018)
Ga. Const. Art. VII, § II
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 09/20/2018] View Archived Source

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 09/20/2018] View Archived Source
Property Tax Exemptions, Department of Revenue [https://dor.georgia.gov/property-tax-exemptions Accessed on 09/20/2018] View Archived Source
569 District of Columbia 2018 DC ST § 47-1806.06 (in effect for 2018)

Office of Tax and Revenue, Schedule H Homeowner and Renter Property Tax Credit Form (2018 tax year for filing in 2019)
[https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2018%20Schedule%20H.pdf accessed 02/06/2019]
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Office of Tax and Revenue, Schedule H Homeowner and Renter Property Tax Credit Form (2017 tax year for filing in 2018)
[https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2017%20Schedule%20H.pdf Accessed on 02/26/2018]
View Archived Source
570 Massachusetts 2018 Mass. Gen. Laws ch. 59, §5 18A (in effect for 2018)
Massachusetts Department of Revenue State Tax Form 99: Property Tax Deferral for Reasons of Financial Hardship, (2018) [http://www.mass.gov/dor/docs/dls/ptb/pdfs/financial-hardship.pdf Accessed 10/18/18]

View Archived Source

Massachusetts Department of Revenue State Tax Form 99-1: Property Tax Deferral and Recovery Agreement, (2018)

[http://www.mass.gov/dor/docs/dls/publ/forms/tax-deferral-recovery.pdf Accessed 10/18/18]

View Archived Source
571 Oklahoma 2018 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2018)
Oklahoma Tax Commission Claim Form for Credit or Refund for Property Taxes 2019 (based on 2018 income) [https://www.ok.gov/tax/documents/538-H-18.pdf Accessed 2/11/19] View Archived Source

Oklahoma Tax Commission Claim Form for Credit or Rebate for Property Taxes of The Elderly and Totally Disabled 2018 (based on 2017 income) [https://www.ok.gov/tax/documents/538-H-17.pdf Accessed 04/23/2018] View Archived Source
572 Alabama 2018 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2018)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 04/02/2019]
View Archived Source
573 Florida 2018 Fla. Stat. § 196.075 (in effect for 2018)
Fla. Const. Art. VII §6(d)
Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return, (2018)
[http://floridarevenue.com/property/Documents/dr501sc.pdf Accessed 09/27/2018]
View Archived Source

Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates, (2018)
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 07/16/2018]
View Archived Source

Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions, (2017)
[http://floridarevenue.com/property/Documents/dr501.pdf accessed 07/16/2018]
View Archived Source
574 Ohio 2018 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2018)
Ohio Department of Taxation Application for Homestead Exemption for the Elderly and Disabled, (2018)
[https://www.tax.ohio.gov/portals/0/forms/real_property/dte_105a.pdf Accessed 11/02/2018]
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Ohio Department of Taxation Certification Form for Applicants Filing With Disability Status, (2018)
[https://www.tax.ohio.gov/portals/0/forms/real_property/dte_105a.pdf Accessed 11/02/2018]
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Ohio Department of Taxation, Addendum to the Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses, (2018)
[https://www.ashlandcounty.org/auditor/forms/dte_form_105h.pdf?r=20180711 accessed 11/02/2018]
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[https://www.tax.ohio.gov/real_property/faqs/homestead_exemption_faqs/tabid/3074/Default.aspx?QuestionID=304&AFMID=9554 Accessed 04/30/2018]
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575 Nebraska 2018 Neb. Rev. Stat. § 77-3501 ~ § 77-3507; Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2018)
2018 Neb Laws p. 1 ~ 8 (LB 1089)
Nebraska Department of Revenue, Homestead Exemption Information Guide (Feb 2019) [http://www.revenue.nebraska.gov/info/96-299.pdf Accessed on 02/07/2019] View Archived Source

Nebraska Department of Revenue, Homestead Exemption Information Guide (Feb 2018) [http://www.revenue.nebraska.gov/info/96-299.pdf Accessed on 05/01/2018] View Archived Source

Nebraska Homestead Exemption Application, Department of Revenue [http://www.revenue.nebraska.gov/tax/current/fill-in/f_458.pdf accessed 02/07/2019] View Archived Source
576 Colorado 2018 Colo. Rev. Stat. § 39-3.7-101~102 (in effect for 2018)
577 Illinois 2018 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2018)
Department of Revenue, Application for Deferral of Real Estate / Special Assessment Taxes for Tax Year, (2017)

[https://www.cookcountytreasurer.com/pdfs/seniordeferral/IL-1017.pdf accessed 07/11/2018]

View Archived Source

Illinois Department of Revenue, Publication 101 - Income Exempt from Tax, (2010)

[http://www.revenue.state.il.us/Publications/Pubs/Pub-101.pdf accessed 08/01/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Illinois/2018/IL_Publication_101_Income_Exempt_from_Tax_Illinois_Department_of_Revenue_2010.pdf]
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions, (2018)

[http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 08/01/2018]

View Archived Source
578 Kansas 2018 Kan. Stat. Ann. § 79-4501 ~ 79-4531 (in effect for 2018)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2018)
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Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2017)
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Department of Revenue - Division of Property Valuation, Personal Property Summary, (2017)
[https://www.ksrevenue.org/pdf/ppsumm.pdf accessed 07/09/2018]
View Archived Source

Department of Revenue - Division of Property Valuation, A Homeowner's Guide to Property Tax in Kansas, (2016)
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Department of Revenue, Kansas Homestead Claim, (2017)
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Kansas Department of Revenue - Division of Taxation, Website on Homestead Refunds, (2018)

[https://www.ksrevenue.org/perstaxtypeshs.html Accessed 07/09/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Kansas/2017/KS_Homestead_Refund_Page_Kansas_Department_of_Revenue_Division_of_Taxation_2017.pdf]
579 Michigan 2018 Mich. Comp. Laws § 206.520; Mich. Comp. Laws § 206.522 (in effect for 2018)
2015 Mi. Laws Ch. 179 § 522

Michigan Individual Income Tax Forms and Instruction MI-1040 [https://www.michigan.gov/documents/taxes/MI-1040_Book_642356_7.pdf Accessed 02/04/2019] View Archived Source
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Michigan Department of Treasury, Checklist for Determining Total Household Resources (2017)
[https://www.michigan.gov/documents/taxes/ChecklistDetermineTHR_444822_7.pdf accessed 06/29/2018] View Archived Source

Michigan Department of Treasury, Checklist for Preparing a Homestead Property Tax Credit (MI-1040CR), (2017)
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[https://www.michigan.gov/documents/taxes/MI-1040CR_642216_7.pdf Accessed 04/03/2019]
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Michigan Department of Treasury, 2017 Michigan Homestead Property Tax Credit Claim MI-1040CR, (2017)
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Michigan Department of Treasury, 2018 Michigan Homestead Property Tax Credit Claim MI-1040CR-2, (2018)
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Michigan Legislature, Michigan Taxpayer's Guide (2017, see page 10)
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Michigan Department of Treasury, Homestead Property tax Credit Information (2017)

[https://www.michigan.gov/taxes/0,4676,7-238-43535_43538-155081--,00.html accessed 6/29/2018]
580 Tennessee 2018 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2018)
581 New Hampshire 2018 N.H. Rev. Stat. § 72:33; N.H. Rev. Stat. § 72:38-a (in effect for 2018)
Elderly and Disabled Tax Deferral Application
[http://www.townofdalton.com/files/Download/PA-30.pdf accessed 02/12/2018]
View Archived Source
582 Arizona 2018 Arz. Const. Art. IX § 18 (7)
Maricopa County Assessor 2018 Senior Valuation Protection Information and Application
[https://mcassessor.maricopa.gov/static/docs/Senior-Valuation-Protection-Form.pdf Accessed 09/05/2018]
View Archived Source

Senior Property Valuation Protection Option
[https://azdor.gov/forms/property-forms/senior-property-valuation-protection-option accessed 04/05/2019]
View Archived Source
583 Indiana 2018 Ind. Code § 6-1.1-12-14 (in effect for 2018)
Department of Local Finance, Form 12662, (2018)

[https://forms.in.gov/Download.aspx?id=4735 accessed 07/26/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Indiana/2017/IN_Application_for_Tax_Deduction_for_Disabled_Veterans_Department_of_Local_Government_Finance_Jan_2017.pdf]
584 California 2018 Cal. Revenue and Taxation Code § 69.5 (in effect for 2018)
Cal. Const. Art. XIIIA § 2 (a)
California Board of Equalization, Transfer of Base Year Value for Persons Age 55 and over - Propositions 60/90
[https://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#Description Accessed 04/02/2019]
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Propositions 60/90 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#FAQs Accessed on 04/02/2019]
View Archived Source

Proposition 110 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed on 04/02/2019]
View Archived Source
585 Missouri 2018 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2018)
Missouri Form MO-PTC property Tax Claim
[https://dor.mo.gov/forms/MO-PTC%20Instructions_2018.pdf Accessed 02/07/2019]
View Archived Source

Missouri Form MO-PTC Property Tax Credit Claim [http://dor.mo.gov/forms/MO-PTC%20Instructions_2017.pdf accessed 10/17/2018]
View Archived Source
586 New York 2018 N.Y. R.P.T Law § 425
N.Y. Tax Law §606(eee) (in effect for 2018)
New York State Department of Taxation and Finance Office of Real Property Tax Service, Application for Basic STAR Exemption for the 2019-2020 School Year RP-425-B
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp425b_fill_in.pdf Accessed 02/07/2019]
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New York State Department of Taxation and finance Office of Real Property Tax Service, Application for Basic STAR Exemption for the 2019-2020 School Year RP-425-E
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New York State Department of Taxation and Finance, Questions and Answers for Homeowners about the New STAR Credit Program, (2017)
[https://www.tax.ny.gov/pit/property/star/star-2016-tp-faqs.htm accessed 02/07/2019]
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New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit Information, (2018)
[https://www.tax.ny.gov/pdf/star/rp-5310-fs.pdf accessed 02/07/2019]
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New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit, (2017)
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New York State Department of Taxation and Finance, STAR Eligibility Information
[https://www.tax.ny.gov/pit/property/star/eligibility.htm accessed 02/07/2019]
View Archived Source
587 Montana 2018 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2018)
Montana Department of Revenue Form 2 Individual Income Tax Return, includes Montana Elderly Homeowner/Renter Credit Application for filing in 2019 (2018) [https://app.mt.gov/myrevenue/Endpoint/DownloadPdf?yearId=937 Accessed 2/7/19] View Archived Source

Montana Department of Revenue, Form 2EC 920170 - Montana Elderly Homeowner / Renter Credit Application for filing in 2018, (2017)
[https://app.mt.gov/myrevenue/Endpoint/DownloadPdf?yearId=788 accessed 11/13/2018]
View Archived Source
588 Oregon 2018 Or. Rev. Stat. § 311.666 ~ § 311.701; Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2018)
Oregon Department of Revenue 2017 Property Tax Deferral Application
[http://www.oregon.gov/DOR/forms/FormsPubs/tax-deferral-application_490-014.pdf Accessed 04/17/2018]
View Archived Source

Oregon Department of Revenue Guide for Property Tax Deferrals for Disabled and Senior Citizens (2017)
[http://www.oregon.gov/DOR/forms/FormsPubs/deferral-disabled-senior_490-015.pdf Accessed 04/17/2018]
View Archived Source
Oregon Department of Revenue Deferral Program for Disabled and Senior Citizens Website
[http://www.oregon.gov/DOR/programs/property/Pages/deferral.aspx Accessed 04/17/2018]
View Archived Source
589 Texas 2018 Tex. Tax Code Ann. § 11.22; Tex. Tax Code Ann. § 11.131; Tex. Tax Code Ann. § 11.132 (in effect for 2018)
Tex. Constitution Article VIII §2
Texas Property Tax Exemption, Texas Comptroller of Public Accounts, (2018)
[https://comptroller.texas.gov/taxes/property-tax/exemptions/index.php accessed 10/11/2018]
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Texas Comptroller of Public Accounts, Application for Disabled Veteran’s or Survivor’s Exemption, (2018)
[https://comptroller.texas.gov/forms/50-135.pdf accessed 10/11/2018]
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590 Pennsylvania 2018 2006 Pa. Act 1, P.L. 1873 §1301 ~ §1313 (Taxpayer Relief Act) (in effect for 2018)
Pennsylvania Department of Revenue Form PA-1000 Application for Property Tax/Rent Rebate Program (for filing in 2019 for 2018 taxes) [https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2018_pa-1000.pdf Accessed 01/24/2019]
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Pennsylvania Department of Revenue Form PA-1000 Application for Property Tax/Rent Rebate Program (for filing in 2018 for 2017 taxes) [https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2017_pa-1000.pdf Accessed 10/02/2018] View Archived Source

Pennsylvania Department of Revenue Property Tax/Rent Rebate Booklet and Filing Instructions [https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2017_pa-1000_inst.pdf Accessed 10/02/2018] View Archived Source

Pennsylvania Department of Revenue Property Tax/Rent Rebate Brochure [https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/rev-573.pdf Accessed 10/02/2018] View Archived Source


Pennsylvania Department of Revenue Property Tax/Rent Rebate Program [http://www.revenue.pa.gov/GeneralTaxInformation/PropertyTaxRentRebateProgram/Pages/default.aspx Accessed 10/02/2018]
View Archived Source
591 Washington 2018 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (1-5); Wash. Rev. Code 84.04.140 (in effect for 2018)
Const. of the State of Wash. Article VII §10
Department of Revenue, Application for Senior Citizen and Disabled Persons Exemption from Property Taxes (2017),
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/640002.doc accessed 06/26/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Senior_Citizen_and_Disabled_Persons_Exemption_from_Property_Taxes_Dept_of_Revenue_Washington_State_2017.doc]

Department of Revenue, Proof of Disability Affidavit (2012),
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/proptx/forms/prfdisbstatmnt.doc accessed 06/26/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Proof_of_Disability_Statement_Dept_of_Revenue_Washingrton_State_2012.doc]
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 06/28/2018]
View Archived Source
592 Wisconsin 2018 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2018)
Wisconsin Legislative Fiscal Bureau, Property Tax Deferral Loan Program (Informational Paper 23)(2015)
[http://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2015/0023_property_tax_deferral_loan_program_informational_paper_23.pdf accessed on 10/17/2018]
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593 Maryland 2018 Md. Code, Tax-Property § 9-102 (in effect for 2018)
Maryland Department of Assessments and Taxation Renters' Tax Credit Form RTC-60 2018 [http://dat.maryland.gov/SDAT%20Forms/RTC-60.pdf ]
View Archived Source

Maryland State Department of Assessments and Taxation, Renters' Tax Credits [http://dat.maryland.gov/realproperty/Pages/Renters%27-Tax-Credits.aspx accessed 07/10/2018]
View Archived Source
594 Kentucky 2018 Ky. Rev. Stat. Ann. § 132.751; Ky. Rev. Stat. Ann. § 132.810 (in effect for 2018)
Kentucky Department of Revenue, Homestead Exemption Allowance 2017-2018, (2016)
[https://revenue.ky.gov/Property/Documents/Homestead%20Exemption%20Allowance%20for%202017%20and%202018.pdf accessed 07/09/18]
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[https://revenue.ky.gov/Forms/62A350.pdf accessed 07/09/2018]
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Department of Revenue - Jefferson County PVA Office, Application for Exemption Under the Homestead Amendment, (2017)
[https://jeffersonpva.ky.gov/wp-content/uploads/2018/04/HDExemptionApplication-Writable022017.pdf accessed 07/09/2018]
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[http://www.lrc.ky.gov/Statutes/statute.aspx?id=39641 accessed 07/09/2018]
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Kentucky Department of Revenue, Homestead Exemption Allowance for 2017 and 2018

[https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/Pages/Homestead-Exemption.aspx Accessed on 07/09/2018]

View Archived Source
595 Utah 2018 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2018)
2018 Utah Laws ch. 456
Utah Const. art. XIII, § 3
2018 Utah State Tax Commission Application for Renter Refund [https://tax.utah.gov/forms/current/tc-90cb.pdf Accessed 02/11/2019] View Archived Source

2018 Utah State Tax Commission Property Tax Relief Summary Table [https://propertytax.utah.gov/media/tax-relief.pdf Accessed 02/11/2019] View Archived Source

2018 Utah State Tax Commission Publication 36 Property Tax Relief Programs for Individuals [https://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 02/11/2019] View Archived Source
Utah State Tax Commission "Property Tax Abatement, Deferral and Exemption Programs for Individuals" Publication 36 revised 1/19 [https://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 02/07/2019] View Archived Source

Utah State Tax Commission Circuit Breaker Homeowners Tax Credit Website (2018) [https://tax.utah.gov/circuitbreaker/tax-credit Accessed 09/25/2018] View Archived Source

Utah State Tax Commission Renter Rebate (Circuit Breaker) Tax Credit Website (2018) [https://tax.utah.gov/circuitbreaker/renter-refund Accessed 09/25/2018] View Archived Source
596 Georgia 2018 Ga. Code Ann. § 48-5-70 ~ § 48-5-84;
Ga. Code Ann. § 48-2-40 (in effect for 2018)
Gwinnett County Tax Commissioner's Office, Property Taxes and Motor Vehicle Facts [https://gwinnetttaxcommissioner.publicaccessnow.com/Portals/0/PDF/OTCBrochure.pdf Accessed 11/28/2018] View Archived Source
597 Colorado 2018 Colo. Rev. Stat. § 39-31-101 (in effect for 2018)
Colorado Department of Revenue Property Tax/Rent/Heat Rebate Booklet, (Tax year 2018 for benefit 2019)
[https://www.colorado.gov/pacific/sites/default/files/104PTC.pdf Accessed on 04/02/2019]
View Archived Source

Colorado Department of Revenue, Property Tax/Rent/Heat Rebate Booklet, (Tax year 2017 for benefit 2018)
[https://www.colorado.gov/pacific/sites/default/files/Book%200104PTC.pdf Accessed 04/02/2019]
View Archived Source

Final Fiscal Note (2014) Colorado Legislative Council Staff Fiscal Note
[http://www.leg.state.co.us/clics/clics2014a/csl.nsf/billcontainers/252DAD4B597DDA3387257C300005BB72/$FILE/SB014_f1.pdf Accessed 04/02/2019]
View Archived Source
Colorado Department of Revenue Taxation Division, Property Tax, Rent, Heat Credit Rebate
[https://www.colorado.gov/pacific/tax/property-tax-rent-heat-credit-ptc-rebate-file Accessed 04/02/2019]
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598 Maine 2018 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2018)
599 New Jersey 2018 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2018)
New Jersey Department of the Treasury Senior Freeze Application and Information Packet, 2018 for filing in 2019
[https://www.state.nj.us/treasury/taxation/pdf/ptr/ptr18-cp.pdf accessed 4/3/2019]
View Archived Source

New Jersey Department of the Treasury Senior Freeze Application and Information Packet, 2017 for filing in 2018
New Jersey Department of the Treasury Senior Freeze Application and Information Packet [https://www.state.nj.us/treasury/taxation/pdf/ptr/16-ptr1-cp.pdf Accessed 09/17/2018] View Archived Source

Senior Freeze (Property Tax Reimbursement) Income Limit History
[http://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed 05/30/2018]
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 05/30/2018]
View Archived Source
600 Arizona 2018 Ariz. Rev. Stat. § 43-1072 (in effect for 2018)
Arizona Department of Revenue, Property Tax Credit Claim Form - 140 PTC, 2018 form for filing in 2019, [https://azdor.gov/forms/individual/property-tax-refund-credit-claim-form-fillable accessed 01/29/2019] View Archived Source

Arizona Department of Revenue, Property Tax Credit Claim Form - 140 PTC, 2017 form for filing in 2018, [https://azdor.gov/forms/individual/property-tax-refund-credit-claim-form-fillable accessed 01/29/2019]
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Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit, Tax Year 2018 for filing in 2019, [https://azdor.gov/forms/individual/property-tax-refund-credit-booklet accessed 01/30/2019]
View Archived Source

Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit tax year 2017 for filing in 2018
[https://www.azdor.gov/Portals/0/ADOR-forms/TY2017/10500/140PTCBooklet.pdf accessed 08/23/2018] View Archived Source
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