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
District of Columbia 2017 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 701 DC105_RR17
Utah 2017 Homeowner Valuation Reduction Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 702 UT106_RR17
Rhode Island 2017 Property Tax Relief for Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 703 RI101_RR17
Maine 2017 Deferred Collection of Homestead Property Taxes (Program Phasing Out) Deferral Age, Homeowner, Income Ceiling 704 ME108_RR17
Idaho 2017 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 705 ID102_RR17
New York 2017 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 706 NY104_RR17
Massachusetts 2017 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 707 MA105_RR17
Massachusetts 2017 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 708 MA101_RR17
Florida 2017 Local Option Homestead Exemption for Limited-Income Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 709 FL107_RR17
Mississippi 2017 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 710 MS103_RR17
Arizona 2017 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 711 AZ107_RR17
West Virginia 2017 Tax Relief for Elderly Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 712 WV103_RR17
Connecticut 2017 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 713 CT102_RR17
Maryland 2017 Local Property Tax Deferral Options Deferral Age, Other Criteria 714 MD102_R17
Illinois 2017 Senior Citizens Homestead Exemption Exemption Age, Homeowner 715 IL108_RR17
New Hampshire 2017 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 716 NH108_RR17
Arkansas 2017 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 717 AR103_RR17
Ohio 2017 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 718 OH101_RR17
Texas 2017 Senior School Tax Freeze with Local Option for Other Local Taxes Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 719 TX102_RR17
Connecticut 2017 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 720 CT112_RR17
Washington 2017 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 721 WA104_RR17
Indiana 2017 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 722 IN107_RR17
South Dakota 2017 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 723 SD104_RR17
Georgia 2017 Homestead Exemption for Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 724 GA104_RR17
Rhode Island 2016 Property Tax Relief Act Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 725 RI101_RR16
Nebraska 2016 Homestead Exemption for Senior Citizens Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 726 NE101_RR16
Maine 2016 Deferred Collection of Homestead Property Taxes Deferral Age, Homeowner, Income Ceiling 727 ME108_RR16
New Mexico 2016 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 728 NM105_RR16
Florida 2016 Homestead Tax Deferral Deferral Age, Homeowner, Principal Residence 729 FL105_RR16
Connecticut 2016 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 730 CT111_RR16
Missouri 2016 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 731 MO103_RR16
Tennessee 2016 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 732 TN101_RR16
New Jersey 2016 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 733 NJ104_RR16
Georgia 2016 School Property Tax Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 734 GA108_RR16
Washington 2016 Property Tax Exemption and Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 735 WA102_RR16
Georgia 2016 Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling 736 GA106_RR16
New York 2016 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 737 NY112_RR16
Massachusetts 2016 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 738 MA108_RR16
Texas 2016 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 739 TX102_RR16
West Virginia 2016 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 740 WV102_RR16
Utah 2016 Additional Homeowner Credit Credit Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 741 UT106_RR16
Louisiana 2016 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 742 LA103_RR16
Connecticut 2016 Exemption and Additional Exemption with Local Option for Disabled Veterans Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 743 CT105_RR16
California 2016 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 744 CA102_RR16
Colorado 2016 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 745 CO101_RR16
Massachusetts 2016 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 746 MA105_RR16
Illinois 2016 Senior Citizens Homestead Exemption Exemption Age, Homeowner 747 IL108_RR16
Wyoming 2016 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 748 WY101_RR16
Maine 2016 Property Tax Fairness Credit (Previously Maine Residents Property Tax and Rent Refund Program: General and Senior Refund Programs) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 749 ME110_RR16
Wisconsin 2016 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Veteran, Other Criteria 750 WI102_RR16
South Dakota 2016 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 751 SD103_RR16
Kansas 2016 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 752 KS103_RR16
California 2016 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 753 CA101_RR16
Michigan 2016 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 754 MI106_RR16
District of Columbia 2016 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 755 DC106_RR16
Wyoming 2016 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 756 WY104_RR16
Rhode Island 2016 Local Option Tax Rate and Valuation Freeze for Disabled Persons Credit Age, Disability, Income Ceiling 757 RI102_RR16
Maine 2016 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 758 ME109_RR16
Virginia 2016 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 759 VA101_RR16
Florida 2016 Local Option Homestead Exemption for Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence 760 FL107_RR16
Connecticut 2016 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 761 CT112_RR16
Montana 2016 Elderly Homeowner/Renter Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter 762 MT104_RR16
Arizona 2016 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 763 AZ103_RR16
Oregon 2016 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 764 OR101_RR16
New Jersey 2016 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 765 NJ107_RR16
Washington 2016 Property Tax Exemption for Widow or Widowers of Veterans Exemption Age, Income Ceiling, Surviving Spouse 766 WA103_RR16
South Dakota 2016 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 767 SD105_RR16
Hawaii 2016 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 768 HI107_RR16
Illinois 2016 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 769 IL102_RR16
Idaho 2016 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 770 ID102_RR16
Texas 2016 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 771 TX103_RR16
North Carolina 2016 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 772 NC101_RR16
Massachusetts 2016 Credit or Exemption for Surviving Spouses, Minor Children of Deceased Parents, and Persons Over Age 70 (Clause 17s) Credit, Exemption Age, Homeowner, Principal Residence, Wealth Limit, Surviving Spouse, Other Criteria 773 MA101_RR16
Connecticut 2016 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 774 CT108_RR16
Colorado 2016 Property Tax and Rent Rebate Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 775 CO102_RR16
Michigan 2016 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 776 MI105_RR16
Massachusetts 2016 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 777 MA107_RR16
Alabama 2016 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 778 AL103_RR16
North Carolina 2016 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 779 NC103_RR16
New Mexico 2016 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 780 NM101_RR16
Kentucky 2016 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 781 KY101_RR16
Nevada 2016 Senior Citizens’ Property Tax / Rent Rebate (STARR program) Circuit Breaker Age, Homeowner, Income Ceiling, Property Value Limit, Renter, Wealth Limit 782 NV105_RR16
Mississippi 2016 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence 783 MS102_RR16
Alaska 2016 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 784 AK103_RR16
Hawaii 2016 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 785 HI102_RR16
Rhode Island 2016 Local Assessment Freezes Assessment Freeze Age, Disability, Income Ceiling, Surviving Spouse 786 RI103_RR16
Maryland 2016 Local Property Tax Deferral Options Deferral Age, Other Criteria 787 MD102_R16
Georgia 2016 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 788 GA110_RR16
Minnesota 2016 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Other Criteria 789 MN104_RR16
Florida 2016 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 790 FL108_RR16
Georgia 2016 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 791 GA103_RR16
Colorado 2016 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 792 CO103_RR16
New Hampshire 2016 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 793 NH108_RR16
Tennessee 2016 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 794 TN104_RR16
Oklahoma 2016 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 795 OK101_RR16
Washington 2016 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 796 WA104_RR16
Utah 2016 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 797 UT102_RR16
Indiana 2016 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 798 IN107_RR16
Connecticut 2016 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 799 CT101_RR16
Arizona 2016 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 800 AZ107_RR16

Pages

# State Year Source
701 Maine 2017 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2017)
702 Maine 2017 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2017)
703 Idaho 2017 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2017)
2017 Property Tax Deferral Program (2016) Idaho Tax Commission [http://tax.idaho.gov/i-1053.cfm Accessed on 09/18/2017]

View Archived Source

Property Tax Deferral Application [https://tax.idaho.gov/forms/EFO00023_01-01-2018.pdf accessed 06/26/2018]

View Archived Source
704 New York 2017 N.Y. R.P.T Law § 425
N.Y. Tax Law §606(eee) (in effect for 2017)
2017 N.Y. Laws ch. 59 (AB 3009); 2016 N.Y. Laws ch. 60 Part A
New York State Department of Taxation and Finance, Summary of Tax Provisions in SFY 2016-17 Budget (June 2016) p.2
[https://www.tax.ny.gov/pdf/stats/sumprovisions/Summary_of_Provisions-2016-17_FINAL.pdf Accessed 12/19/17]
View Archived Source

New York State Department of Taxation and Finance, Summary of 2016 STAR Transition Legislation, (2016)

[https://www.tax.ny.gov/images/orpts/star2016-amendments-summary.pdf Accessed 09/25/2018]

View Archived Source

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 07/17/2018]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit Information, (2017)
[https://www.tax.ny.gov/pdf/star/rp-5310-fs.pdf accessed 07/17/2018]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit, (2017)
[https://www.tax.ny.gov/pit/property/star/default.htm accessed 07/17/2018]
View Archived Source

New York State Department of Taxation and Finance, STAR Eligibility Information, (2017)

[https://www.tax.ny.gov/pit/property/star/eligibility.htm accessed 07/17/2018]

View Archived Source
705 Massachusetts 2017 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2017)
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]
View Archived Source
706 Ohio 2017 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2017)
Ohio Department of Taxation Application for Homestead Exemption for the Elderly and Disabled [https://www.tax.ohio.gov/portals/0/forms/real_property/dte_105a.pdf Accessed 04/30/2018]
View Archived Source

Ohio Department of Taxation Certification Form for Applicants Filing With Disability Status [https://www.tax.ohio.gov/portals/0/forms/real_property/dte_105a.pdf Accessed 04/30/2018]
View Archived Source
Ohio Department of Taxation Frequently Asked Questions - Homestead Exemption for the Elderly and Disabled [https://www.tax.ohio.gov/real_property/faqs/homestead_exemption_faqs/tabid/3074/Default.aspx?QuestionID=304&AFMID=9554 Accessed 04/30/2018] View Archived Source
707 Mississippi 2017 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 2017)
Property FAQ, Mississippi Tax Commission [https://www.dor.ms.gov/Property/Documents/PropertyFAQ.pdf accessed 06/26/2018]

View Archived Source
708 Florida 2017 Fla. Stat. § 196.075 (in effect for 2017)
2016 Fla. Laws ch. 16-121
Fla. Const. Art. VII §6(d)
Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return, (2017)

[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

[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 07/16/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_Additional_Homestead_Exemptions_DOR_2017.pdf]

Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions, (2017)

[http://floridarevenue.com/property/Documents/dr501.pdf accessed 07/16/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_Original_Application_for_Homestead_and_Related_Tax_Exemptions_Florida_Department_of_Revenue_2017.pdf]

Miami-Dade Property Appraiser, The Law Providing an Additional Homestead Exemption for Senior Citizens, (2017)

[http://www.miamidade.gov/pa/exemptions_homestead_senior_law.asp accessed 07/16/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_The_Law_Providing_an_Additional_Homestead_Exemption_for_Senior_Citizens_Miami_Dade_County_2017.pdf]

Brevard County Property Appraiser, Additional Exemption for Limited-Income Senior Citizens, (2017)

[https://www.bcpao.us/Docs/Brochures/Brochure_Seniors.pdf accessed 07/16/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Florida/2017/FL_Additional_Exemption_for_Limited_Income_Senior_Citizens_Brevard_County_Property_Appraiser_2017.pdf]
709 Massachusetts 2017 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2017)
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 01/24/2018] 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 01/24/2018] 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 1/24/18] View Archived Source
710 Arizona 2017 Arz. Const. Art. IX § 18 (7)
Santa Cruz County Assessor Transfers and Exemption Senior Property Valuation Protection Information [https://www.santacruzcountyaz.gov/215/Transfers-Exemptions Accessed 09/05/2018] View Archived Source
711 Connecticut 2017 Conn. Gen. Stat. § 12-129b ~ § 12-129d;
Conn. Gen. Stat. § 12-129p (in effect for 2017)
Form M-36, Office of Policy and Management [http://www.ct.gov/opm/lib/opm/igp/grants/taxrel/m36(freezeclaimform07).pdf accessed 07/05/2018]

View Archived Source
Property Tax Relief for Seniors [https://www.cga.ct.gov/2008/rpt/2008-R-0005.htm accessed 02/14/18]

View Archived Source
712 West Virginia 2017 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2017)
713 New Hampshire 2017 N.H. Rev. Stat. § 72:33; N.H. Rev. Stat. § 72:38-a (in effect for 2017)
Elderly and Disabled Tax Deferral Application View Archived Source
714 Illinois 2017 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2017)
2017 Ill. Laws ch. 100-401
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 07/11/2018]

View Archived Source
715 Arkansas 2017 Ark. Code § 26-26-1120; Ark. Code § 26-26-1124 (in effect for 2017)
Ark. Const. Amendment 79
Arkansas Assessment Coordination Department, Property Tax Equalization and Appeal System: A Synopsis (2015)

[www.arkansas.gov/acd/publications/Synopsis2015.pdf accessed 07/02/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Arkansas/2017/AR_Property_Tax_Equalization_and_Appeal_System_Assessment_Coordination_Department_2015.pdf]


Arkansas (2012) Property Tax Equalization and Appeal System Synopsis

[http://www.accessarkansas.org/acd/faqs.html Accessed on 04/17/2017]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Arkansas/2012/AR_FAQs_docpub_State_of_Arkansas_14_Jun_2012.pdf]

National Conference of State Legislatures, State Property Tax Freeze and Assessment Freeze Programs, (2017)

[http://www.ncsl.org/research/fiscal-policy/state-property-tax-freezes-and-assessment-freezes.aspx accessed 07/02/2018]
716 Maryland 2017 Md. Code, Tax-Property § 10-201 ~ § 10-201.1; Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2017)

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 07/10/2018]
View Archived Source
717 Connecticut 2017 Conn. Gen. Stat. §12-129n (in effect for 2017)
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 07/16/2018]
View Archived Source
718 Texas 2017 Tex. Tax Code §11.26, Tex. Tax Code §11.261 (in effect for 2017)
Tex. Cons. §1-b(h)
719 South Dakota 2017 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2017)
South Dakota Department of Revenue Form 1295 V17: Municipal Tax Reduction Local Option [https://www.state.sd.us/eforms/secure/eforms/E1295V17-ApplicationForPropertyTaxReductionFromMunicipalTaxesForTheElderlyAndDisabled.pdf Accessed 04/18/2018] View Archived Source

South Dakota Department of Revenue Guide for Municipal Property Tax Reduction Local option [https://dor.sd.gov/Taxes/Property_Taxes/PDFs/property_tax_reduction_from_muni.pdf Accessed 04/18/2018] 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 04/18/2018] View Archived Source
720 Indiana 2017 Ind. Code § 6-1.1-12-14 (in effect for 2017)
2016 In. Laws Ch. 100.
Department of Local Finance Form 12662 [https://forms.in.gov/Download.aspx?id=4735 accessed 06/25/2018]

View Archived Source
721 Georgia 2017 Ga. Code Ann. § 48-5-48 (in effect for 2017)
2017 Ga. Laws ch. 25 §3
Ga. Const. Art. VII §II V¶
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 02/13/2018] View Archived Source

Property Tax Exemption: Homestead Exemption for Disabled Veteran or Surviving Spouse [https://dor.georgia.gov/property-tax-exemptions Accessed on 09/12/2017] View Archived Source
722 Washington 2017 Wash. Rev. Code § 84.38.010 ~ 84.38.160
(in effect for 2017)
Department of Revenue, Property Tax Deferral for Senior Citizens and Disabled Persons, (2017)

[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/SeniorDefs.pdf accessed 06/26/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Property_Tax_Deferral_for_Senior_Citizens_and_Disabled_Persons_Washington_State_Department_of_Revenue_Jan_2018.pdf]

Department of Revenue, Deferral Application for Senior Citizens and Disabled Persons, (2017)

[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/proptx/forms/srcitdispersdeclaredefer.doc accessed 06/26/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Deferral_Application_for_Senior_Citizens_and_Disabled_Persons_Washington_State_Department_of_Revenue_Dec_2017.doc]

Department of Revenue, Proof of Disability Statement, (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]
723 Rhode Island 2017 R.I. Gen. Laws § 44-33-1 ~ § 44-33-19 (in effect for 2017)
Rhode Island, Department of Taxation, Rhode Island Tax News, p.14, 2017 [http://www.tax.ri.gov/newsletter/Rhode%20Island%20Division%20of%20Taxation%20Newsletter%20--%20Special%20Edition%20--%20Filing%20Season%202017.pdf Accessed 02/26/2018] View Archived Source

2016 Form RI-1040H Application and Instructions (2017) Rhode Island Division of Taxation
[http://www.tax.ri.gov/forms/2016/Income/2016%201040H_m.pdf Accessed 02/26/2018] View Archived Source
Rhode Island Division of Taxation Personal Income Tax Forms [http://www.tax.ri.gov/taxforms/personal.php Accessed 02/26/2018] View Archived Source
724 Utah 2017 Utah Code § 59-2-1202(7)(c)(i) ~ 59-2-1209 (in effect for 2017)
L. 2017, c. 391
Utah Const. art. XIII, § 3
Property Tax Relief Table (2017) Utah State Tax Commission, Property Tax Division
[http://propertytax.utah.gov/media/tax-relief.pdf Accessed on 10/19/2017] View Archived Source
725 California 2016 Cal. Revenue and Taxation Code § 20581 ~ § 20623 (in effect for 2016)
Cal. Const. Art. XIII, § 8.5
California State Controller Betty T. Yee (2015) Property Tax Postponement FAQ [http://www.sco.ca.gov/ard_ptp_faq.html accessed04/17/17]
View Archived Source
California State Controller Betty T. Yee (2016) Property Tax postponement [http://www.sco.ca.gov/ardtax_prop_tax_postponement.html accessed 4/17/17]
View Archived Source

View Archived Source
726 Maine 2016 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2016)
727 Massachusetts 2016 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2016)
728 Florida 2016 Fla. Stat. § 196.031; Fla. Stat. § 196.075; Fla. Stat. § 197.252 (in effect for 2016)
Florida Property Tax Valuation and Income Limitation Rates
[http://dor.myflorida.com/dor/property/resources/limitations.html Accessed on 09/11/2017]
View Archived Source
729 Wyoming 2016 Wyo. Stat. § 39-11-109 (c) (in effect for 2016)

Memorandum on Wyoming Tax Refund for Elderly & Disabled (2016) [ http://www.sublettewyo.com/index.aspx?NID=68 Accessed on 10/9/2017]

View Archived Source
730 Georgia 2016 Ga. Code Ann. § 48-5-40; Ga. Code Ann. § 48-5-47.1 (in effect for 2016)
731 Wisconsin 2016 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2016)
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 10/09/2017] View Archived Source
732 New Jersey 2016 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2016)


Senior Freeze (Property Tax Reimbursement) Income Limit History [http://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed 11/2/2017]
View Archived Source
733 Massachusetts 2016 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2016)

Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older (2016) Massachusetts Department of Revenue http://www.mass.gov/dor/businesses/help-and-resources/legal-library/tirs/tirs-by-years/2016-releases/tir-16-8.html Accessed on 01/30/2017 View Archived Source
734 Georgia 2016 Ga. Code Ann. § 48-5-52 (in effect for 2016)
Property Tax Exemptions, Department of Revenue [https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Georgia/2016/GA_Property%20Tax%20Guide%20for%20Georgia%20Citizens_Department%20of%20Revenue.pdf Accessed on 09/13/2017]
735 Michigan 2016 Mich. Comp. Laws § 206.520; Mich. Comp. Laws § 206.522 (in effect for 2016)
2015 Mi. Laws Ch. 179 § 522

Michigan Legislature (2016) Michigan Taxpayer's Guide (See page 12) [http://www.legislature.mi.gov/documents/Publications/TaxpayerGuide2017.pdf Accessed on 10/19/2017]
View Archived Source
736 Utah 2016 Utah Code § 59-2-1202(7)(c)(i) ~ 59-2-1209 (in effect for 2016)
L. 2016, c. 375, § 1
Utah Const. art. XIII, § 3
Property Tax Relief Table (2016) Utah State Tax Commission, Property Tax Division
[http://propertytax.utah.gov/library/pdf/taxrate_pdfs/2016TaxReliefTable.pdf Accessed on 06/02/2016] View Archived Source
737 Connecticut 2016 Conn. Gen. Stat. § 12-62g; Conn. Gen. Stat. § 12-81 (20); Conn. Gen. Stat. § 12-81f; Conn. Gen. Stat. § 12-81g; Conn. Gen. Stat. § 12-90 (in effect for 2016)
738 Rhode Island 2016 R.I. Gen. Laws § 44-33-1 ~ § 44-33-19 (in effect for 2016)
Rhode Island, Department of Taxation, Rhode Island Tax News, p.6, 2016[http://www.tax.ri.gov/Tax%20Website/TAX/newsletter/Rhode%20Island%20Division%20of%20Taxation%20Newsletter%20--%20Special%20Edition%20--%20Filing%20Season%202016.pdf Accessed 07/15/2016] View Archived Source

2015 Form RI-1040H Application and Instructions (2015) Rhode Island Division of Taxation [http://www.tax.ri.gov/forms/2015/Income/2015%201040H_hhh.pdf Accessed on 07/14/2016] View Archived Source
739 Colorado 2016 Colo. Rev. Stat. § 39-3.5-103; Colo. Rev. Stat. § 39-3.5-105 (in effect for 2016)
740 New Mexico 2016 N.M. Stat. § 7-2-18 (in effect for 2016)
741 Texas 2016 Tex. Tax Code §11.26, Tex. Tax Code §11.261 (in effect for 2016)
Tex. Cons. §1-b(h)
742 Illinois 2016 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2016)
743 Missouri 2016 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2016)
Property Tax Credit Claim Form and Instructions (2016) [http://dor.mo.gov/forms/MO-PTC%20Instructions_2016.pdf Accessed on 10/25/2017 View Archived Source
744 Louisiana 2016 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2016)
La. Const. Art. VII, §18 (G)
745 South Dakota 2016 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2016)
Homestead Exemption Program (2011), South Dakota Department of Revenue
[http://www.state.sd.us/drr2/propspectax/property/publications.htm Accessed on 11/6/17]
View Archived Source
746 Maine 2016 Me. Rev. Stat. Ann. tit. 36, § 5219-KK (in effect for 2016)

Property Tax Fairness Credit (2016) Maine Department of Revenue [https://www1.maine.gov/revenue/forms/1040/2016/16_1040%20sched%20pstfc_download.pdf Accessed 10/03/17]
View Archived Source
747 Tennessee 2016 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2016)

2016 Tenn. Pub. Acts ch. 1065
Elderly or Disabled Homeowner Property Tax Relief Program (2016), Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/TaxReliefBrochure2016.pdf Accessed on 05/20/2016] View Archived Source
748 California 2016 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2016)
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
749 Washington 2016 Wash. Rev. Code § 84.36.379; Wash. Rev. Code § 84.36.381(6); Wash. Rev. Code § 84.04.140 (in effect for 2016)
2015 Wash. 3rd Sp. Sess. Laws ch. 30 § 2
Const. of the State of Wash. Article VII §10
750 New York 2016 N.Y. R.P.T. Law § 460 (in effect for 2016)
751 Kansas 2016 Kan. Stat. Ann. §79-32,263 (in effect for 2016)
Homestead or Property Tax Refund for Homeowners (2016) Kansas Department of Revenue [https://www.ksrevenue.org/pdf/k-40hbook15.pdf Accessed on 09/29/2017 View Archived Source
752 Nebraska 2016 Neb. Rev. Stat. § 77-3501 ~ § 77-3507; Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2016)
Nebraska Homestead Exemption Information Guide (2016) Department of Revenue [http://www.revenue.nebraska.gov/info/96-299.pdf Accessed on 07/08/2016]
View Archived Source
753 District of Columbia 2016 DC ST § 47-863 (in effect for 2016)

Homestead/Senior Citizen Deduction (2016) Office of Tax and Revenue [http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed on 05/20/2016]

View Archived Source
754 Connecticut 2016 Conn. Gen. Stat. §12-170v (in effect for 2016)
755 West Virginia 2016 W. Va. Code § 11-21-21 (in effect for 2016)
How Do I? (2017) West Virginia State Department [https://tax.wv.gov/Individuals/HowDoI/Pages/IndividualsHowDoI.aspx Accessed on 10/11/2017] View Archived Source
756 Connecticut 2016 Conn. Gen. Stat. §12-129n (in effect for 2016)
757 North Carolina 2016 N.C. Gen. Stat. § 105‑277.1 (in effect for 2016)
2016 Application for Property Tax Relief (2015) North Carolina Department of Revenue [https://files.nc.gov/ncdor/documents/forms/av9_2016.pdf?omlQRVNXQN0Wy90Wt2eIvC5gnwQkDBHk Accessed on 12/19/2017] View Archived Source
758 Arizona 2016 Ariz. Rev. Stat. § 43-1072 (in effect for 2016)
Arizona Booklet 140PTC: Property Tax Refund Credit (2016) Arizona Department of Revenue
[https://www.azdor.gov/Portals/0/ADOR-forms/TY2015/10400/140PTCBooklet.pdf Accessed on 04/12/2017]

View Archived Source
759 Maine 2016 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2016)
760 Oregon 2016 Or. Rev. Stat. § 311.666 ~ § 311.701; Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2016)
L. 2015, c. 309, § 1
2016 Oregon Property Tax Deferral (December 2015) [https://www.oregon.gov/DOR/forms/FormsPubs/tax-deferral-application_490-014.pdf Accessed on 09/06/2016] View Archived Source
761 Massachusetts 2016 Mass. Gen. Laws ch. 59, § 5K (in effect for 2016)
2016 Ma. Laws Ch. 218 § 127
762 Florida 2016 Fla. Stat. § 196.075 (in effect for 2016)
Fla. Const. Art. VII §6(d)
Florida Property Tax Valuation and Income Limitation Rates
[http://dor.myflorida.com/dor/property/resources/limitations.html Accessed on 09/11/2017]
View Archived Source
763 South Dakota 2016 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2016)
Application for Assessment Freeze for the Elderly & Disabled (December 2015) South Dakota Department of Revenue [https://www.state.sd.us/eforms/secure/eforms/E1289V15-ApplicationForFreezeOnAssessmentsOfDwellingsOfDisabledAndSeniorCitizens.pdf Accessed on 10/23/2017]
View Archived Source
764 North Carolina 2016 N.C. Gen. Stat. § 105‑277.1B (in effect for 2016)
2016 Application for Property Tax Relief (2015) North Carolina Department of Revenue [https://files.nc.gov/ncdor/documents/forms/av9_2016.pdf?omlQRVNXQN0Wy90Wt2eIvC5gnwQkDBHk Accessed on 12/19/2017] View Archived Source
765 New Jersey 2016 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2016)
766 Illinois 2016 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2016)
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 09/219/2017] View Archived Source
767 Mississippi 2016 Miss. Code Ann. § 27-33-19; Miss. Code Ann. § 27-33-67 (2); Miss. Code Ann. § 27-33-75; Miss. Code Ann. § 27-33-77 (in effect for 2016)
768 Hawaii 2016 Haw. Rev. Stat. § 246A-2;
Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1); County of Honolulu § 8-10.4(e)
Kauai County (in effect for 2015).
RPA Exemption Information (n.d.) County of Kauai Department of Finance [http://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information Accessed on 10/06/2017] View Archived Source
769 Wyoming 2016 Wyo. Stat. § 39-13-107 (b)(iii) (in effect for 2016)
770 Connecticut 2016 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2016)
Homeowner Question & Answer Booklet, Pg. 1 (2016) Office of Policy and Management [http://www.ct.gov/opm/lib/opm/igp/patsullivan/owners_q&a_2016.pdf Accessed on 04/24/2017] View Archived Source
771 Rhode Island 2016 R.I. Gen. Laws § 44-3-15 (in effect for 2016)
772 Colorado 2016 Colo. Rev. Stat. § 39-31-101 (in effect for 2016)
Property Tax/Rent/Heat Rebate Booklet (2015) Colorado Department of Revenue [https://www.colorado.gov/pacific/sites/default/files/104PTC2015.pdf Accessed on 04/18/2017]

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 4/18/17]
773 Idaho 2016 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2016)
2016 Property Tax Deferral Program (2015) Idaho Tax Commission [http://tax.idaho.gov/i-1053.cfm Accessed on 09/18/2017] View Archived Source
Ada County Property Tax Reduction/Deferral (2016) [https://adacounty.id.gov/Home/ArticleID/1754/Property-Tax-Reduction-Deferral-Programs Accessed on 09/18/17] View Archived Source
774 Virginia 2016 Va. Code Ann. § 58.1-3210 (in effect for 2016)
Constitution of Virginia Article X, §6 (b)
775 Texas 2016 Tex. Tax Code Ann. § 11.22; Tex. Tax Code Ann. § 11.131 (in effect for 2016)
L. 2015, c. 702 § 1
Tex. Constitution Article VIII §2
Texas Property Tax Exemption (January 2016) Texas Comptroller [ https://comptroller.texas.gov/taxes/property-tax/exemptions/index.php Accessed on 10/19/2017] View Archived Source
776 Alabama 2016 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2017)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 04/05/] View Archived Source
777 Montana 2016 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2016)
778 Massachusetts 2016 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2016)
779 Michigan 2016 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2016)
Frequently Asked Questions (FAQs) About Deferred Special Assessments (March 2016) Michigan Department of Treasury [http://www.michigan.gov/documents/treasury/DeferredSpecialAssessments_189257_7.pdf Accessed on 05/26/2016] View Archived Source
780 New Mexico 2016 N.M. Stat. § 7-36-21.3 (in effect for 2016)
New Mexico Taxation and Revenue Department 2016 Limitation Increase 65 & Older or Disabled Application and Instructions (2015) New Mexico Taxation & Revenue Department [http://www.tax.newmexico.gov/uploads/files/Property%20Tax%20Division/Appraisal/2016%20Over%2065%20%20low%20income%20Disabled%20Form%20and%20Instructions.pdf Accessed on 11/03/2017] View Archived Source
781 Washington 2016 Wash. Rev. Code § 84.39.010 (In effect for 2016)
782 Alaska 2016 Alaska Stat. § 29.45.030(e)(in effect for 2016)

Alaska Taxable p. 61 (2016) Department of Commerce, Office of the State Assessor [https://www.commerce.alaska.gov/dcra/DCRARepoExt/RepoPubs/Taxable/2016-Full.pdf Accessed on 04/13/2017] View Archived Source
783 Kentucky 2016 Ky. Rev. Stat. Ann. § 132.751; Ky. Rev. Stat. Ann. § 132.810 (in effect for 2016)
Homestead Exemption Allowance for 2016, Kentucky Department of Revenue [https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/Pages/Homestead-Exemption.aspx Accessed on 09/29/2017] View Archived Source

Application for Exemption under the Homestead/Disability Amendment (no date), Kentucky Department of Revenue [https://revenue.ky.gov/Forms/62A350.pdf Accessed on 05/19/2016] View Archived Source
784 Nevada 2016 2015 Nev. Stat. ch 534 §60
Senior Tax Assistance Rebate Program (2016) [http://adsd.nv.gov/uploadedFiles/adsdnvgov/content/Programs/Physical/Senior_Tax_Assistance_Rebate/Instructions%209.8.16%20with%20extension.pdf Accessed 10/27/17).
View Archived Source
785 Georgia 2016 Ga. Code Ann. § 48-5-70 ~ § 48-5-84 (in effect for 2016)
786 West Virginia 2016 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2016)
787 Maryland 2016 Md. Code, Tax-Property § 10-201 ~ § 10-201.1; Md. Code, Tax-Property § 10-203 ~ § 10-204.6 (in effect for 2016)
2016 MD Laws Ch. 369.
788 Georgia 2016 Ga. Code Ann. § 48-5-48.3 (in effect for 2016)
Ga. Code Ann. § 48-5-8 (in effect for 2016)
789 Maryland 2016 Md. Code, Tax-Property § 9-219 (in effect for 2016)
790 Florida 2016 Fla. Stat. § 196.082; Fla. Stat. § 196.091 (in effect for 2016)
Fla. Const. Art. VII § 6
791 Utah 2016 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2016)
Property Tax Relief Table (2016) Utah State Tax Commission, Property Tax Division
[http://propertytax.utah.gov/library/pdf/taxrate_pdfs/2016TaxReliefTable.pdf Accessed on 06/02/2016] View Archived Source
792 Connecticut 2016 Conn. Gen. Stat. § 12-81(55); Conn. Gen. Stat. § 12-81i; Conn. Gen. Stat. § 12-81l; Conn. Gen. Stat. § 12-94a (in effect for 2016)
793 Tennessee 2016 Tenn. Code Ann. § 67-5-705 (in effect for 2016)

Property Tax Freeze Income Limits by County (2016) Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/TaxFreezeIncomeLimits2016List.pdf Accessed on 10/23/2017] View Archived Source
794 Ohio 2016 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2016)
795 Arizona 2016 Arz. Const. Art. IX § 18 (7)
796 Oklahoma 2016 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2016)
797 Illinois 2016 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2016)
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 09/19/2016]

View Archived Source
798 Mississippi 2016 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 2016)
799 Indiana 2016 Ind. Code § 6-1.1-12-14 (in effect for 2016)
800 Colorado 2016 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2016)
Colo. Const. Art. X, Section 3.5
Colorado Department of the Treasury, Senior and Veteran Property-Tax Programs, Property Tax Exemption Program for Seniors and Disabled Veterans
[https://treasury.colorado.gov/senior-and-veteran-property-tax-programs Accessed 10/07/2021]
View Archived Source
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