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 2016 Tax Deferral and Recovery for Members of the Armed Forces Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Other Criteria 801 MA102_RR16
Tennessee 2016 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 802 TN104_RR16
Hawaii 2016 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 803 HI102_RR16
Washington 2016 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 804 WA104_RR16
Georgia 2016 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 805 GA103_RR16
Maine 2016 Veteran Exemption Exemption Age, Disability, Veteran, Surviving Spouse 806 ME103_RR16
New Hampshire 2016 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 807 NH103_RR16
Idaho 2016 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 808 ID103_RR16
West Virginia 2016 Tax Relief for Elderly Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 809 WV103_RR16
Utah 2016 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 810 UT102_RR16
Connecticut 2016 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 811 CT101_RR16
Maryland 2016 Local Property Tax Deferral Options Deferral Age, Other Criteria 812 MD102_R16
Oklahoma 2016 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 813 OK105_RR16
Arizona 2016 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 814 AZ107_RR16
Maryland 2016 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Homeowner, Renter 815 MD111_RR16
Florida 2016 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 816 FL108_RR16
Illinois 2016 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 817 IL105_RR16
Ohio 2016 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 818 OH101_RR16
District of Columbia 2016 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 819 DC105_RR16
Pennsylvania 2016 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 820 PA102_RR16
Florida 2016 Local Option Additional Exemption for Low-Income Seniors with Long-Term Residency Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 821 FL109_RR16
Texas 2016 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 822 TX101_RR16
South Dakota 2016 Optional Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 823 SD104_RR16
Indiana 2016 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 824 IN104_RR16
Iowa 2016 Elderly and Disabled Homeowner and Renters Property Tax Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 825 IA101_RR16
Alaska 2016 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 826 AK102_RR16
South Carolina 2016 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 827 SC103_RR16
North Dakota 2016 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 828 ND101_RR16
Washington 2016 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 829 WA101_RR16
Colorado 2016 Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 830 CO104_RR16
New York 2016 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 831 NY102_RR16
Kansas 2016 Homestead Property Tax Refund Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Veteran, Surviving Spouse, Other Criteria 832 KS102_RR16
District of Columbia 2016 Elderly Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 833 DC109_RR16
Arizona 2016 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 834 AZ102_RR16
Georgia 2016 Homestead Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling, Principal Residence 835 GA101_RR16
Delaware 2016 Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 836 DE103_RR16
West Virginia 2016 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Other Criteria 837 WV101_RR16
Georgia 2016 Homestead Exemption for Disabled Veterans Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 838 GA104_RR16
Maine 2016 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 839 ME106_RR16
Arizona 2016 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 840 AZ104_RR16
Massachusetts 2016 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 841 MA104_RR16
Maryland 2016 State Renters' Tax Credit with Local Option Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 842 MD103_RR16
Maryland 2016 Local Option Property Tax Credit for Long-term Elderly Residents and Veterans Credit Age, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 843 MD116_RR16
Wisconsin 2016 Homestead Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 844 WI101_RR16
Utah 2016 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 845 UT105_RR16
Connecticut 2016 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 846 CT102_RR16
New Jersey 2016 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 847 NJ103_RR16
Maryland 2016 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Homeowner, Income Ceiling, Principal Residence 848 MD112_RR16
Hawaii 2016 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 849 HI101_RR16
Illinois 2016 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 850 IL106_RR16
Delaware 2016 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 851 DE101_RR16
New York 2016 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 852 NY104_RR16
New Mexico 2015 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 853 NM101_RR15
Delaware 2015 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 854 DE101_RR15
Louisiana 2015 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 855 LA103_RR15
Georgia 2015 Homestead Exemption for Disabled Veterans Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 856 GA104_RR15
California 2015 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 857 CA106_RR15
New Mexico 2015 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 858 NM105_RR15
Kansas 2015 Homestead Property Tax Refund Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Veteran, Surviving Spouse, Other Criteria 859 KS102_RR15
Hawaii 2015 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 860 HI101_RR15
California 2015 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 861 CA101_RR15
Tennessee 2015 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 862 TN104_RR15
Massachusetts 2015 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 863 MA108_RR15
District of Columbia 2015 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 864 DC105_RR15
Hawaii 2015 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 865 HI107_RR15
Oklahoma 2015 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 866 OK101_RR15
Virginia 2015 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 867 VA101_RR15
New Jersey 2015 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 868 NJ107_RR15
Georgia 2015 Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling 869 GA106_RR15
Maryland 2015 State Renters' Tax Credit with Local Option Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 870 MD103_RR15
Arkansas 2015 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 871 AR103_RR15
Rhode Island 2015 Local Assessment Freezes Assessment Freeze Age, Disability, Income Ceiling, Surviving Spouse 872 RI103_RR15
Washington 2015 Property Tax Exemption and Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 873 WA102_RR15
South Dakota 2015 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 874 SD105_RR15
Illinois 2015 Senior Citizens Homestead Exemption Exemption Age, Homeowner 875 IL108_RR15
Kentucky 2015 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 876 KY101_RR15
Texas 2015 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 877 TX101_RR15
Montana 2015 Elderly Homeowner/Renter Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter 878 MT104_RR15
Connecticut 2015 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 879 CT101_RR15
Maryland 2015 Local Property Tax Deferral Options Deferral Age, Other Criteria 880 MD102_R15
Washington 2015 Property Tax Exemption for Widow or Widowers of Veterans Exemption Age, Income Ceiling, Surviving Spouse 881 WA103_RR15
Utah 2015 Additional Homeowner Credit Credit Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 882 UT106_RR15
Hawaii 2015 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 883 HI102_RR15
California 2015 Local Option County Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 884 CA102_RR15
Illinois 2015 Local Option Senior Citizen Property Tax Refund Credit Age, Homeowner, Principal Residence 885 IL106_RR15
Indiana 2015 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 886 IN107_RR15
Georgia 2015 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 887 GA110_RR15
New York 2015 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 888 NY102_RR15
Alaska 2015 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 889 AK102_RR15
Massachusetts 2015 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 890 MA104_RR15
Kansas 2015 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 891 KS103_RR15
Texas 2015 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 892 TX103_RR15
Connecticut 2015 Exemption and Additional Exemption with Local Option for Disabled Veterans Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 893 CT105_RR15
Colorado 2015 Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 894 CO104_RR15
New Hampshire 2015 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 895 NH103_RR15
West Virginia 2015 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Other Criteria 896 WV101_RR15
Massachusetts 2015 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 897 MA101_RR15
Mississippi 2015 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence 898 MS102_RR15
Georgia 2015 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 899 GA103_RR15
Maine 2015 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 900 ME106_RR15

Pages

# State Year Source
801 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
802 Massachusetts 2016 Mass. Gen. Laws ch. 59, § 5-18 ~ § 5-18A (in effect for 2016)
803 Ohio 2016 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2016)
804 Oklahoma 2016 Okla. Stat. § 68-2888; Okla. Stat. § 68-2893; Okla. Stat. § 68-2890.1(B) (in effect for 2016)
Okla. Const. art. X, § 8C
Statewide Maximum Qualification Income Amounts for Property Valuation Limitation (2016) Oklahoma Tax Commission, Ad Valorem Division [https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202016.pdf Accessed on 06/14/2016] View Archived Source
805 District of Columbia 2016 DC ST § 47-845; DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2016)
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 05/10/2017] View Archived Source
806 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
807 Arkansas 2016 Ark. Code § 26-26-1120; Ark. Code § 26-26-1124 (in effect for 2016)
Arkansas (2012) Frequently Asked Questions Assessment Coordination Department [http://www.accessarkansas.org/acd/faqs.html Accessed on 04/17/2017]

View Archived Source

Alaska (2015) Property Tax Equalization and Appeal System Synopsis [http://www.arkansas.gov/acd/publications/Synopsis2015.pdf Accessed on 04/18/2017]
808 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)
809 Alabama 2016 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2016)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 04/05/2017] View Archived Source
810 Maine 2016 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2016)
811 Rhode Island 2016 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 2016)
Rhode Island Department of Revenue, Municipal Finance Division Veterans', Elderly, and other Tax Exemption Programs in Rhode Island Municipalities 2016 [http://www.municipalfinance.ri.gov/documents/data/exemptions/veteran_exemptions.pdf Accessed 11/13/17] View Archived Source
812 Minnesota 2016 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2016)
813 California 2016 Cal. Revenue and Taxation Code § 69.5 (in effect for 2016)
Cal. Const. Art. XIIIA § 2 (a)
Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed on 04/18/2017] View Archived Source

Proposition 110 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed on 04/18/2017] View Archived Source
814 New Hampshire 2016 N.H. Rev. Stat. § 72:33; N.H. Rev. Stat. § 72:38-a (in effect for 2016)
815 Hawaii 2016 Haw. Rev. Stat. § 246A-2; Haw. Rev. Stat. § 246-26(d) (repealed 2016) Local ordinances apply.
2016 Haw. Sess. Laws c. 52 §7
Real Property Assessment Exemption Information (n.d.) City and County of Honolulu Real Property Assessment Division [https://www.realpropertyhonolulu.com/exemptions/exemption-information/ Accessed on 10/06/2017] View Archived Source

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

Home Exemptions Brochure (2015) County of Hawai’i Real Property Tax Division [http://www.hawaiipropertytax.com/forms/Home%20Exemptions%20Brochure.pdf Accessed on 10/06/2017] View Archived Source

Real Property Assessment Division Tax Relief Programs Maui County [http://www.co.maui.hi.us/756/Tax-Relief-Programs Accessed10/06/2017 View Archived Source
816 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.
817 Georgia 2016 Ga. Code Ann. § 48-5-48.3 (in effect for 2016)
Ga. Code Ann. § 48-5-8 (in effect for 2016)
818 Florida 2016 Fla. Stat. § 196.082; Fla. Stat. § 196.091 (in effect for 2016)
Fla. Const. Art. VII § 6
819 Washington 2016 Wash. Rev. Code § 84.38.010 ~ 84.38.160
(in effect for 2016)
2015 Wash. 3rd Sp. Sess. Laws ch. 30 § 3
820 West Virginia 2016 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2016)
W. Va. Const. Art. X §1b
821 District of Columbia 2016 DC ST § 47-1806.06 (in effect for 2016)

Schedule H Homeowner and Renter Property Tax Credit Form (April 2015) Office of Tax and Revenue [http://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/48364_Schedule%20H_12.9.15.pdf Accessed on 05/24/2016] View Archived Source
822 Maryland 2016 Md. Code, Tax-Property §9-258
Md. Code, Tax-Property § 9-105 (in effect for 2016)
2016 Md. Laws ch. 489 (HB898)
823 Georgia 2016 Ga. Code Ann. § 48-5-48 (in effect for 2016)
Ga. Const. Art. VII §II V¶
Property Tax Exemption: Homestead Exemption for Disabled Veteran or Surviving Spouse [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 09/12/2017]
824 Arizona 2016 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2016)
825 Texas 2016 Tex. Tax Code Ann. § 11.13 (in effect for 2016)
2015 Tex. Gen. Laws ch. 1169 § 1 (SB 833)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
826 Massachusetts 2016 Mass. Gen. Laws ch. 59, § 5-41; Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2016)
827 Georgia 2016 Ga. Code Ann. § 48-5-47 (in effect for 2016)
Property Tax Guide for Georgia Citizens, Department of Revenue [https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Georgia/2015/GA_Property_Tax_Guide_for_Georgia_Citizens_DOR_2016.pdf Accessed 9/11/17]
828 Maryland 2016 Md. Code, Tax-Property § 9-102 (in effect for 2016)
2016 Md. Laws ch. 483 §1
829 Indiana 2016 Ind. Code § 6-1.1-12-9 (in effect for 2016)
830 Delaware 2016 Del. Code tit. 14, § 1917 (c) (in effect for 2016)
831 Wisconsin 2016 Wis. Stat. § 71.07 (4); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2016)
Wisconsin Department of Revenue, Homestead Tax Credit Program Summary FY16 [https://www.revenue.wi.gov/DORReports/2016hmsted.pdf Accessed on 10/09/2017] View Archived Source
832 Utah 2016 Utah Code § 59-2-1202 ~ § 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
833 Connecticut 2016 Conn. Gen. Stat. § 12-129b ~ § 12-129d;
Conn. Gen. Stat. § 12-129p (in effect for 2016)
834 Maryland 2016 Md. Code, Tax-Property § 9-245 (in effect for 2016)
835 Florida 2016 Fla. Stat. § 196.075 (in effect for 2016)
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]

[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]
836 Illinois 2016 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2016)
837 Kansas 2016 Kan. Stat. Ann. § 79-4501 ~ 79-4531 (in effect for 2016)
Homestead or Property Tax Refund for Homeowners (2015) Kansas Department of Revenue [http://www.ksrevenue.org/pdf/k-40hbook15.pdf Accessed on 05/19/2016 View Archived Source
838 New York 2016 N.Y. R.P.T Law § 425
N.Y. Tax Law §606(eee) (in effect for 2016)
2016 N.Y. Laws ch. 60 Part A
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 December 19, 2017]. View Archived Source .
839 Pennsylvania 2016 L. 2006 Act 1, Taxpayer Relief Act (in effect for 2016)
Report to the Pennsylvania General Assembly on the Property Tax Rent Rebate (PTRR) Program for Property Taxes or Rent Paid in 2015 (September 2016) Pennsylvania Department of Revenue, Bureau of Research [http://www.revenue.pa.gov/GeneralTaxInformation/News%20and%20Statistics/Documents/PTRR%20Reports/2016_ptrr_report.pdf Accessed on 12/20/17] View Archived Source
840 South Dakota 2016 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2016)
841 Alaska 2016 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Alaska Taxable (2016) Department of Commerce, Office of the State Assessor [https://www.commerce.alaska.gov/dcra/DCRARepoExt/RepoPubs/Taxable/2016-Full.pdf Accessed on 04/06/2017] View Archived Source
842 Maine 2016 Me. Rev. Stat. Ann. tit. 36, § 6232 (in effect for 2016)
843 South Carolina 2016 S.C. Code Ann. § 12-37-250; S.C. Code Ann. § 12-37-270 (in effect for 2016)
844 North Dakota 2016 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2016)
Homestead Property Tax Credit and Renter's Refund Brochure (2015) North Dakota Office of State Tax Commissioner [ https://www.nd.gov/tax/data/upfiles/media/Homestead%20Brochure_web.pdf?20160707115405 Accessed on 11/8/16] View Archived Source
845 Washington 2016 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (1-5); 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
846 Iowa 2016 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 2016).
2016 Property Tax Credit Claim Form (July 2015) Iowa Department of Revenue [https://tax.iowa.gov/sites/files/idr/forms1/2016%20Iowa%20Property%20Tax%20Credit%20Claim%20%2854001%29.pdf Accessed on 09/28/2017] View Archived Source
847 Colorado 2016 Colo. Rev. Stat. § 39-3.7-101~102 (in effect for 2016)
848 New York 2016 N.Y. R.P.T. Law § 467 (in effect for 2016)
2017 NY Law Ch. 131 § 1.
849 Arizona 2016 Ariz. Rev. Stat. § 42-17401; Ariz. Rev. Stat. § 42-18153 (in effect for 2016)
A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
850 Delaware 2016 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 2016)
New Castle County Office of Finance-Assessment Application for Real Estate or Mobile Home Exemption
[https://www.newcastlede.gov/2076/Seniors Accessed 07/18/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Delaware/2022/de_local_options_seniors_new_castle_county_de_-_official_website.pdf
851 New Jersey 2016 N.J. Rev. Stat. § 54:4-8.40 ~ N.J. Rev. Stat. § 54:4-8.41a (in effect for 2016)
N.J. Const., Art. VIII, Sec. 1, Para. 4
852 Hawaii 2016 Honolulu: ROH 8-10.4;
Maui: Code of County §3.48.450; Hawaii: Laws §19-71; Kauai: Laws §5A-11.4 ( in effect for 2016)
2016 Haw. Sess. Laws Act 52
Real Property Assessment Exemption Information (n.d.) City and County of Honolulu Real Property Assessment Division[https://www.realpropertyhonolulu.com/exemptions/exemption-information/ Accessed on 10/06/2017] View Archived Source

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

Home Exemptions Brochure (2015) County of Hawai’i Real Property Tax Division [http://www.hawaiipropertytax.com/forms/Home%20Exemptions%20Brochure.pdf Accessed on 10/06/2017] View Archived Source

Real Property Assessment Division Tax Relief Programs Maui County [http://www.co.maui.hi.us/756/Tax-Relief-Programs Accessed 10/06/2017] View Archived Source
853 Hawaii 2015 Haw. Rev. Stat. § 246A-2; Haw. Rev. Stat. § 246-26(d) (in effect for 2015)
Home Exemptions Brochure (2011) County of Hawai’i Real Property Tax Division [http://www.hawaiipropertytax.com/forms/Home%20Exemptions%20Brochure.pdf Accessed on 07/29/2015] View Archived Source
Real Property Assessment Exemption Information (n.d.) City and County of Honolulu Real Property Assessment Division [https://www.realpropertyhonolulu.com/portal/rpadcms/ExemptionInformation?parent=FORMS&tree=forums&li=einfo Accessed on 07/21/2015] View Archived Source

RPA Exemption Information (n.d.) County of Kauai Department of Finance [http://www.kauai.gov/Government/Departments/Finance/RealProperty/ExemptionInformation/tabid/95/Default.aspx Accessed on 07/21/2015] View Archived Source
854 California 2015 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2015)
Homeowner and Renter Assistance, California Franchise Tax Board (no date) [http://www.ftb.ca.gov/individuals/hra/index.shtml Accessed on 04/27/2016] View Archived Source
855 Maryland 2015 Md. Code, Tax-Property § 9-102 (in effect for 2015)
2014 Md. Laws ch. 492 § 1
856 Massachusetts 2015 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2015)

Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older (2015) Massachusetts Department of Revenue [http://www.mass.gov/dor/businesses/help-and-resources/legal-library/tirs/tirs-by-years/2015-releases/tir-15-11.html Accessed on 05/25/2016]
View Archived Source
857 Rhode Island 2015 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 2015)
Rhode Island Department of Revenue, Municipal Finance Division Veterans', Elderly, and other Tax Exemption Programs in Rhode Island Municipalities 2015 [
858 Louisiana 2015 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2015)
La. Const. Art. VII, §18 (G)
859 District of Columbia 2015 DC ST § 47-845; DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2015)
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 05/24/2016] View Archived Source
860 South Dakota 2015 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2015)
Application for Assessment Freeze for the Elderly & Disabled (December 2014) South Dakota Department of Revenue [https://www.state.sd.us/eforms/secure/eforms/E1289V14-ApplicationForFreezeOnAssessmentsOfDwellingsOfDisabledAndSeniorCitizens.pdf Accessed on 06/03/2015]
View Archived Source
861 Virginia 2015 Va. Code Ann. § 58.1-3210 (in effect for 2015)
Constitution of Virginia Article X, §6 (b)
862 Georgia 2015 Ga. Code Ann. § 48-5-40; Ga. Code Ann. § 48-5-47.1 (in effect for 2015)
863 Arkansas 2015 Ark. Code § 26-26-1120; Ark. Code § 26-26-1124 (in effect for 2015)
Arkansas (2012) Property Tax Equalization and Appeal System Synopsis [http://www.accessarkansas.org/acd/faqs.html Accessed on 03/30/2016] View Archived Source
864 Montana 2015 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2015)
865 Washington 2015 Wash. Rev. Code § 84.36.379; Wash. Rev. Code § 84.36.381(6); Wash. Rev. Code § 84.04.140 (in effect for 2015)
2015 Wash. 3rd Sp. Sess. Laws ch. 30 § 2
Const. of the State of Wash. Article VII §10
866 Maryland 2015 Md. Code, Tax-Property § 10-201 ~ § 10-201.1; Md. Code, Tax-Property § 10-203 ~ § 10-204.6 (in effect for 2015)
867 Utah 2015 Utah Code § 59-2-1202(7)(c)(i) (in effect for 2015)
Utah Const. art. XIII, § 3
Property Tax Relief Table (2015) Utah State Tax Commission, Property Tax Division
[http://propertytax.utah.gov/library/pdf/taxrate_pdfs/2015TaxReliefTable.pdf Accessed on 06/02/2016] View Archived Source
868 Illinois 2015 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2015)
869 Texas 2015 Tex. Tax Code Ann. § 11.13 (in effect for 2015)
2015 Tex. Gen. Laws ch. 1169 § 1 (SB 833)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
870 Connecticut 2015 Conn. Gen. Stat. § 12-81(55); Conn. Gen. Stat. § 12-81i; Conn. Gen. Stat. § 12-81l; Conn. Gen. Stat. § 12-94a (in effect for 2015)
871 Oklahoma 2015 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2015)
872 Washington 2015 Wash. Rev. Code § 84.39.010 (In effect for 2015)
873 New Mexico 2015 N.M. Stat. § 7-2-18 (in effect for 2015)
874 California 2015 Cal. Revenue and Taxation Code § 20581 ~ § 20623 (in effect for 2015)
Cal. Const. Art. XIII, § 8.5
California State Controller Office (2015) Property Tax Postponement Reinstated [http://www.sco.ca.gov/ardtax_prop_tax_postponement.html accessed 12/16/2015 View Archived Source

California State Controller's Office, Property Tax Postponement -Frequently Asked Questions [http://www.sco.ca.gov/Files-ARD-Local/Instructions/PublicFAQs.pdf accessed 12/16/2015] View Archived Source
875 Illinois 2015 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2015)
876 New Mexico 2015 N.M. Stat. § 7-36-21.3 (in effect for 2015)
New Mexico Taxation & Revenue Department 2015 Limitation Increase 65 & Older or Disabled Application and Instructions (2014) [http://realfile.tax.newmexico.gov/2015%20Over%2065%20%20low%20income%20Disabled%20Form.pdf Accessed on 06/24/2015] View Archived Source
877 Hawaii 2015 Haw. Rev. Stat. § 246A-2; Haw. Rev. Stat. § 246-23; Haw. Rev. Stat. § 246-26 (in effect for 2015)
Real Property Assessment Exemption Information (n.d.) City and County of Honolulu Real Property Assessment Division [https://www.realpropertyhonolulu.com/exemptions/exemption-information/ Accessed on 04/10/2017]

RPA Exemption Information (n.d.) County of Kauai Department of Finance [http://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-InformationAccessed on 04/10/2017]

Home Exemptions Brochure (2015) County of Hawai’i Real Property Tax Division [http://www.hawaiipropertytax.com/forms/Home%20Exemptions%20Brochure.pdf Accessed on 04/10/2017]

Real Property Assessment Division Tax Relief Programs Maui County [http://www.co.maui.hi.us/756/Tax-Relief-Programs Accessed 04/10/2017]

Understanding Property Taxes (n.d.) County of Maui Real Property Assessment Division [http://www.mauicounty.gov/DocumentCenter/Home/View/6331 Accessed on 04/10/2017]
878 Georgia 2015 Ga. Code Ann. § 48-5-48 (in effect for 2015)
Ga. Const. Art. VII §II V¶
Homestead Exemption Information, DeKalb County Tax Commissioner [https://taxcommissioner.dekalbcountyga.gov/TaxCommissioner/PDF/Forms/homesteadinfo.pdf Accessed on 04/14/2016] View Archived Source
879 California 2015 Cal. Revenue and Taxation Code § 69.5 (in effect for 2015)
Cal. Const. Art. XIIIA § 2 (a)
Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed on 06/01/2015] View Archived Source

Proposition 110 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed on 06/01/2015] View Archived Source
880 Kentucky 2015 Ky. Rev. Stat. Ann. § 132.751; Ky. Rev. Stat. Ann. § 132.810 (in effect for 2015)
Homestead Exemption Allowance for 2015 and 2016 (2014), Kentucky Department of Revenue [http://revenue.ky.gov/NR/rdonlyres/64CB0C9E-0C82-485D-8290-573E18E4AE27/0/HomesteadExemptionAllowancefor20152016.pdf Accessed on 05/19/2016] View Archived Source

Application for Exemption under the Homestead/Disability Amendment (no date), Kentucky Department of Revenue [http://revenue.ky.gov/NR/rdonlyres/90634E9A-A972-4BE7-9BF6-8466D675B2FD/0/62A3501211_fillinform.pdf Accessed on 05/19/2016] View Archived Source
881 Tennessee 2015 Tenn. Code Ann. § 67-5-705 (in effect for 2015)

Property Tax Freeze Income Limits by County (2015) Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/TaxFreezeIncomeLimits2015List.pdf Accessed on 05/20/2016] View Archived Source

Tennessee Tax Freeze Jurisdictions (July 2015) Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/20150714TaxFreezeJurisdictions.pdf Accessed on 05/20/2016] View Archived Source
882 Kansas 2015 Kan. Stat. Ann. § 79-4501 ~ 79-4531 (in effect for 2015)
Homestead or Property Tax Refund for Homeowners (2015) Kansas Department of Revenue [http://www.ksrevenue.org/pdf/k-40hbook15.pdf Accessed on 05/19/2016]
View Archived Source .pdf
883 Hawaii 2015 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).
Kauai County Department of Finance Understanding Your Property Taxes http://www.kauai.gov/Portals/0/Finance_RP/TaxReliefDocs/2015%20Understanding%20RPTaxes_12_29_2014.pdf?ver=2015-04-22-132553-867
RPA Exemption Information (n.d.) County of Kauai Department of Finance [http://www.kauai.gov/Government/Departments/Finance/RealProperty/ExemptionInformation/tabid/95/Default.aspx Accessed on 07/21/2015] View Archived Source
884 Delaware 2015 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 2015)
New Castle County Office of Finance-Assessment Application for Real Estate or Mobile Home Exemption
[https://www.newcastlede.gov/2076/Seniors Accessed 07/18/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Delaware/2022/de_local_options_seniors_new_castle_county_de_-_official_website.pdf
885 New Jersey 2015 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2015)
886 Connecticut 2015 Conn. Gen. Stat. § 12-81 (20); Conn. Gen. Stat. § 12-81g; Conn. Gen. Stat. § 12-90 (in effect for 2015)
887 Mississippi 2015 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 2015)
2014 Miss. Laws ch. 451 (HB 1165)
888 Colorado 2015 Colo. Rev. Stat. § 39-3.7-101~102 (in effect for 2015)
889 Maine 2015 Me. Rev. Stat. Ann. tit. 36, § 6232 (1-A) (in effect for 2015)
890 West Virginia 2015 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2015)
W. Wa. Const. Art. X §1b
891 North Carolina 2015 N.C. Gen. Stat. § 105‑277.1 (in effect for 2015)
2015 Application for Property Tax Relief (2014) North Carolina Department of Revenue [http://www.dornc.com/downloads/fillin/av9_2015.pdf Accessed on 07/07/2016] View Archived Source
892 Massachusetts 2015 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2015)
893 Delaware 2015 Del. Code tit. 14, § 1917 (c) (in effect for 2015)
894 Utah 2015 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2015)
Property Tax Relief Table (2015) Utah State Tax Commission, Property Tax Division
[http://propertytax.utah.gov/library/pdf/taxrate_pdfs/2015TaxReliefTable.pdf Accessed on 06/02/2016] View Archived Source
895 Georgia 2015 Ga. Code Ann. § 48-5-70 ~ § 48-5-84 (in effect for 2015)
896 Colorado 2015 Colo. Rev. Stat. § 39-31-101 (in effect for 2015)
2014 Colo. Sess. Law 249 §2

Property Tax/Rent/Heat Rebate Booklet (2014) Colorado Department of Revenue [https://www.colorado.gov/pacific/sites/default/files/104PTC2014.pdf Accessed on 04/01/2016] View Archived Source
897 New Jersey 2015 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2015)
Form PTR-1: Property Tax Reimbursement (“Senior Freeze”) Application (2014) New Jersey State Treasury [http://www.nj.gov/treasury/taxation/pdf/ptr/14-ptr1.pdf Accessed on 09/06/2016] View Archived Source

Property Tax Reimbursement Income Limits History (2015) New Jersey Division of Taxation [http://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed on 09/06/2016] View Archived Source
898 Texas 2015 Tex. Tax Code Ann. § 11.22; Tex. Tax Code Ann. § 11.131 (in effect for 2015)
Tex. Constitution Article VIII §2
Property Tax Assistance Division Residence Homestead Exemptions (December 2015) Texas Comptroller [http://comptroller.texas.gov/taxinfo/proptax/pdf/residence-homestead-exemptions.pdf Accessed on 06/02/2016] View Archived Source

Texas Property Tax Exemptions: Complete and Partial Property Tax Code Exemptions Available to Property Owners Who Qualify (March 2015) Texas Comptroller [http://comptroller.texas.gov/taxinfo/proptax/pdf/96-1740.pdf Accessed on 12/29/2015] View Archived Source
899 Oklahoma 2015 Okla. Stat. § 68-2888; Okla. Stat. § 68-2893; Okla. Stat. § 68-2890.1(B) (in effect for 2014)
Okla. Const. art. X, § 8C
Statewide Maximum Qualification Income Amounts for Property Valuation Limitation (2015) Oklahoma Tax Commission, Ad Valorem Division [https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202015.pdf Accessed on 06/14/2016] View Archived Source
900 Maryland 2015 Md. Code, Tax-Property § 9-245 (in effect for 2015)
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