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
New York 2015 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 901 NY102_RR15
Oklahoma 2015 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 902 OK105_RR15
Utah 2015 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 903 UT102_RR15
Michigan 2015 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 904 MI105_RR15
Wisconsin 2015 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Veteran, Other Criteria 905 WI102_RR15
Texas 2015 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 906 TX102_RR15
Connecticut 2015 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 907 CT112_RR15
Arizona 2015 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 908 AZ107_RR15
Washington 2015 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 909 WA104_RR15
Tennessee 2015 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 910 TN101_RR15
New Hampshire 2015 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 911 NH103_RR15
Ohio 2015 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 912 OH101_RR15
Rhode Island 2015 Property Tax Relief Act Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 913 RI101_RR15
Massachusetts 2015 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 914 MA107_RR15
Iowa 2015 Elderly and Disabled Homeowner and Renters Property Tax Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 915 IA101_RR15
Arizona 2015 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 916 AZ103_RR15
Mississippi 2015 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 917 MS103_RR15
Maine 2015 Deferred Collection of Homestead Property Taxes Deferral Age, Homeowner, Income Ceiling 918 ME108_RR15
Alaska 2015 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 919 AK103_RR15
North Carolina 2015 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 920 NC103_RR15
Connecticut 2015 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 921 CT108_RR15
Georgia 2015 Homestead Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling, Principal Residence 922 GA101_RR15
New York 2015 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 923 NY112_RR15
Connecticut 2015 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 924 CT102_RR15
Maine 2015 Veteran Exemption Exemption Age, Disability, Veteran, Surviving Spouse 925 ME103_RR15
West Virginia 2015 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 926 WV102_RR15
Maine 2015 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 927 ME110_RR15
South Dakota 2015 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 928 SD104_RR15
Idaho 2015 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 929 ID103_RR15
Oregon 2015 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 930 OR101_RR15
Wyoming 2015 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 931 WY104_RR15
Connecticut 2015 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 932 CT111_RR15
Alabama 2015 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 933 AL103_RR15
Michigan 2015 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 934 MI106_RR15
Nebraska 2015 Homestead Exemption for Senior Citizens Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 935 NE101_RR15
Utah 2015 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 936 UT105_RR15
Florida 2015 Local Option Additional Exemption for Low-Income Seniors with Long-Term Residency Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 937 FL109_RR15
North Dakota 2015 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 938 ND101_RR15
Indiana 2015 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 939 IN104_RR15
New York 2015 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 940 NY104_RR15
Florida 2015 Local Option Homestead Exemption for Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence 941 FL107_RR15
New Jersey 2015 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 942 NJ103_RR15
Alabama 2015 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 943 AL402_RR15
Missouri 2015 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 944 MO103_RR15
Arizona 2015 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 945 AZ104_RR15
Rhode Island 2015 Local Option Tax Rate and Valuation Freeze for Disabled Persons Credit Age, Disability, Income Ceiling 946 RI102_RR15
Massachusetts 2015 Tax Deferral and Recovery for Members of the Armed Forces Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Other Criteria 947 MA102_RR15
Colorado 2015 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 948 CO103_RR15
Georgia 2015 School Property Tax Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 949 GA108_RR15
Maine 2015 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 950 ME109_RR15
Colorado 2015 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 951 CO101_RR15
District of Columbia 2015 Elderly Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 952 DC109_RR15
Idaho 2015 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 953 ID102_RR15
Maryland 2015 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Homeowner, Renter 954 MD111_RR15
Massachusetts 2015 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 955 MA105_RR15
Wyoming 2015 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 956 WY101_RR15
New Hampshire 2015 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 957 NH108_RR15
Washington 2015 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 958 WA101_RR15
Pennsylvania 2015 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 959 PA102_RR15
South Carolina 2015 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 960 SC103_RR15
Minnesota 2015 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Other Criteria 961 MN104_RR15
Illinois 2015 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 962 IL102_RR15
Wisconsin 2015 Homestead Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 963 WI101_RR15
Florida 2015 Homestead Tax Deferral Deferral Age, Homeowner, Principal Residence 964 FL105_RR15
Arizona 2015 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 965 AZ102_RR15
West Virginia 2015 Tax Relief for Elderly Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 966 WV103_RR15
District of Columbia 2015 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 967 DC106_RR15
Illinois 2015 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 968 IL105_RR15
Florida 2015 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 969 FL108_RR15
Maine 2014 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 970 ME109_RR14
Massachusetts 2014 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 971 MA104_RR14
Alaska 2014 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 972 AK102_RR14
New Jersey 2014 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 973 NJ103_RR14
Washington 2014 Property Tax Exemption for Widow or Widowers of Veterans Exemption Age, Income Ceiling, Surviving Spouse 974 WA103_RR14
Indiana 2014 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 975 IN107_RR14
Colorado 2014 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 976 CO103_RR14
Illinois 2014 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 977 IL102_RR14
Ohio 2014 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 978 OH101_RR14
Georgia 2014 Homestead Exemption for Disabled Veterans Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 979 GA104_RR14
North Carolina 2014 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 980 NC103_RR14
Indiana 2014 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 981 IN104_RR14
Wyoming 2014 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 982 WY101_RR14
Oregon 2014 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 983 OR101_RR14
Connecticut 2014 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 984 CT111_RR14
Georgia 2014 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 985 GA110_RR14
District of Columbia 2014 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 986 DC106_RR14
Alaska 2014 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 987 AK103_RR14
Utah 2014 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 988 UT102_RR14
Connecticut 2014 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 989 CT108_RR14
Tennessee 2014 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 990 TN101_RR14
Hawaii 2014 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 991 HI107_RR14
South Dakota 2014 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 992 SD105_RR14
Alabama 2014 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 993 AL402_RR14
Louisiana 2014 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 994 LA103_RR14
Mississippi 2014 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence, Veteran 995 MS102_RR14
Pennsylvania 2014 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 996 PA102_RR14
Texas 2014 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 997 TX103_RR14
Washington 2014 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 998 WA101_RR14
Washington 2014 Property Tax Exemption and Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 999 WA102_RR14
Maryland 2014 Local Property Tax Deferral Options Deferral Age, Other Criteria 1000 MD102_R14

Pages

# State Year Source
901 Colorado 2015 Colo. Rev. Stat. § 39-3.7-101~102 (in effect for 2015)
902 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
903 South Dakota 2015 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2015)
Sales or Property Tax Refund for Senior Citizens & Citizens with Disabilities: 2014 Refund Application (2015) South Dakota Department of Revenue [http://dor.sd.gov/Taxes/Special_Taxes/Forms/PDFs/2015%20Refund%20Packet.pdf Accessed on 06/03/2015]
View Archived Source
904 West Virginia 2015 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2015)
W. Wa. Const. Art. X §1b
905 Massachusetts 2015 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2015)
906 Georgia 2015 Ga. Code Ann. § 48-5-70 ~ § 48-5-84 (in effect for 2015)
907 New York 2015 N.Y. R.P.T. Law § 467 (in effect for 2015)
908 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
909 Tennessee 2015 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2015)

2015 Tenn. Pub. Acts ch. 481, § 2
Elderly or Disabled Homeowner Property Tax Relief Program (2015), Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/DisabledElderlyTaxReliefBrochure.pdf Accessed on 05/20/2016] View Archived Source
910 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
911 Michigan 2015 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2015)
Frequently Asked Questions (FAQs) About Deferred Special Assessments (February 2015) Michigan Department of Treasury [https://www.michigan.gov/documents/treasury/DeferredSpecialAssessments_189257_7.pdf Accessed on 12/15/2015] View Archived Source
912 Wisconsin 2015 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2015)
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 05/06/2016] View Archived Source
913 Indiana 2015 Ind. Code § 6-1.1-12-9 (in effect for 2015)
914 Maine 2015 Me. Rev. Stat. Ann. tit. 36, § 5219-KK (in effect for 2015)

Property Tax Fairness Credit (2014) Maine Department of Revenue [https://www1.maine.gov/revenue/forms/1040/2014/14_1040_sched%20ptfc_download.pdf accessed 2/26/2015]
View Archived Source
915 Idaho 2015 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2015)
2015 Property tax Reduction Income Brackets (2014) Idaho State Tax Commission [http://tax.idaho.gov/pubs/EPB00168_09-01-2014.pdf Accessed 09/26/2014]
View Archived Source
916 Florida 2015 Fla. Stat. § 196.075 (in effect for 2015)
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 04/14/2016]
View Archived Source
917 Rhode Island 2015 R.I. Gen. Laws § 44-33-1 ~ § 44-33-19 (in effect for 2015)
Rhode Island, Department of Taxation, Changes enacted for property tax relief, 2015 [http://www.tax.ri.gov/Tax%20Website/TAX/notice/Notice%20on%20Form%201040H%2012-10-14.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
918 Alabama 2015 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2015)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 03/10/2016] View Archived Source
919 Massachusetts 2015 Mass. Gen. Laws ch. 59, § 5K (in effect for 2015)
920 Arizona 2015 Ariz. Rev. Stat. § 43-1072 (in effect for 2015)
Arizona Booklet 140PTC: Property Tax Refund Credit (2015) Arizona Department of Revenue
https://www.azdor.gov/Portals/0/ADOR-forms/TY2014/10400/140PTCBooklet.pdf Accessed on 04/12/2017]
View Archived Source
921 Iowa 2015 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 2015).
2015 Property Tax Credit Claim Form (July 2014) Iowa Department of Revenue [https://tax.iowa.gov/sites/files/idr/forms1/IAPropertyTaxCreditClaim%2854001%2915.pdf Accessed on 05/19/2016] View Archived Source
922 Mississippi 2015 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 2015)
923 Maine 2015 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2015)
924 North Carolina 2015 N.C. Gen. Stat. § 105‑277.1B (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
925 Alaska 2015 Alaska Stat. § 29.45.030(e); (in effect for 2015)

Alaska Taxable p. 61 (2015) Department of Commerce, Office of the State Assessor [https://www.commerce.alaska.gov/web/Portals/4/pub/OSA/2015-Full.pdf Accessed on 03/30/2016] View Archived Source
926 New Jersey 2015 N.J. Rev. Stat. § 54:4-8.40 ~ N.J. Rev. Stat. § 54:4-8.41a (in effect for 2015)
N.J. Const., Art. VIII, Sec. 1, Para. 4
927 Florida 2015 Fla. Stat. § 196.075 (in effect for 2015)
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]
928 Oregon 2015 Or. Rev. Stat. § 311.666 ~ § 311.701; Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2015)
2015 Oregon Property Tax Deferral (December 2014) [http://www.oregon.gov/dor/PTD/docs/deferral-disabled-senior_490-015.pdf Accessed on 05/14/2015] View Archived Source
929 Connecticut 2015 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2015)
Homeowner Question & Answer Booklet, Pg. 1 (2015) Office of Policy and Management [http://www.ct.gov/opm/lib/opm/OWNERS_Q&A_2015.pdf Accessed on 04/06/2016] View Archived Source
930 New York 2015 N.Y. R.P.T. Law § 460 (in effect for 2015)
931 Georgia 2015 Ga. Code Ann. § 48-5-47 (in effect for 2015)
Property Tax Guide for Georgia Citizens, Department of Revenue [http://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Property%20Tax%20Facts/Property%20Tax%20Guide%20for%20Georgia%20Citizens.pdf Accessed on 04/15/2016] View Archived Source
932 Maine 2015 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2015)
933 Nebraska 2015 Neb. Rev. Stat. § 77-3501 ~ § 77-3507; Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2015)
Nebraska Homestead Exemption Information Guide (2015) Department of Revenue [http://revenue.nebraska.gov/info/96-299.pdf Accessed on 3/2/2015]
View Archived Source
934 Connecticut 2015 Conn. Gen. Stat. § 12-129b~§ 12-129d;
Conn. Gen. Stat. § 12-129p (in effect for 2015)
935 Utah 2015 Utah Code § 59-2-1202 ~ § 59-2-1209 (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
936 South Dakota 2015 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2015)
937 West Virginia 2015 W. Va. Code § 11-21-21 (in effect for 2015)
Senior Citizens Tax Credit Form TSD-411 (2014), West Virginia State Tax Department [http://www.state.wv.us/taxrev/publications/tsd/tsd411.pdf Accessed on 12/29/2015] View Archived Source
938 New York 2015 N.Y. R.P.T Law § 425 (in effect for 2015)
New York State Department of Taxation and Finance (2015) STAR Eligibility
[http://www.tax.ny.gov/pit/property/star/eligibility.htm Accessed 12/19/15]
939 Wyoming 2015 Wyo. Stat. § 39-13-107 (b)(iii) (in effect for 2015)
940 Connecticut 2015 Conn. Gen. Stat. §12-170v (in effect for 2015)
941 North Dakota 2015 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2015)
Homestead Tax Credit for Senior Citizens or Disabled Persons Brochure (2013) North Dakota Office of State Tax Commissioner [ http://www.nd.gov/tax/property/pubs/homesteadcredit-brochure.pdf?20130822083313 Accessed on 07/15/2015] View Archived Source
942 Alabama 2015 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2015)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 03/10/2016] View Archived Source
943 Michigan 2015 Mich. Comp. Laws § 206.520; Mich. Comp. Laws § 206.522 (in effect for 2015)
Michigan Legislature (2015) Michigan Taxpayer's Guide (See page 12) [http://www.legislature.mi.gov/documents/Publications/TaxpayerGuide2015.pdf Accessed on 05/26/2016]
View Archived Source
944 District of Columbia 2015 DC ST § 47-863 (in effect for 2015)

2014 D.C. Law 20-117 §12 (Act 20-291)
945 Illinois 2015 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2015)
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 05/28/2015] View Archived Source
946 Florida 2015 Fla. Stat. § 196.082; Fla. Stat. § 196.091 (in effect for 2015)
Fla. Const. Art. VII § 6
947 Idaho 2015 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2015)
2015 Property Tax Deferral Program (2014) Idaho Tax Commission [http://tax.idaho.gov/pubs/EBR00067_12-02-2014.pdf Accessed on 06/10/2015] View Archived Source
948 Rhode Island 2015 R.I. Gen. Laws § 44-3-15 (in effect for 2015)
949 Arizona 2015 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2015)
950 Massachusetts 2015 Mass. Gen. Laws ch. 59, § 5-18 ~ § 5-18A (in effect for 2015)
951 Maine 2015 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2015)
952 Georgia 2015 Ga. Code Ann. § 48-5-52 (in effect for 2015)
953 Maryland 2015 Md. Code, Tax-Property § 9-219 (in effect for 2015)
954 Pennsylvania 2015 L. 2006 Act 1, Taxpayer Relief Act (in effect for 2015)
Report to the Pennsylvania General Assembly on the Property Tax Rent Rebate (PTRR) Program for Property Taxes or Rent Paid in 2014 (September 2015) Pennsylvania Department of Revenue, Bureau of Research [http://www.revenue.pa.gov/GeneralTaxInformation/News%20and%20Statistics/Documents/PTRR%20Reports/2015_ptrr_report.pdf Accessed on 06/15/2016] View Archived Source
955 Colorado 2015 Colo. Rev. Stat. § 39-3.5-103; Colo. Rev. Stat. § 39-3.5-105 (in effect for 2015)
956 Massachusetts 2015 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2015)
957 Missouri 2015 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2015)
Property Tax Credit Claim Form and Instructions (2015) Missouri Department of Revenue [http://dor.mo.gov/forms/MO-PTC%20Instructions_2015.pdf Accessed on 07/05/2016]
View Archived Source
958 Wyoming 2015 Wyo. Stat. § 39-11-109 (c) (in effect for 2015)

Wyoming Tax Refund for Elderly & Disabled (2015) [http://www.health.wyo.gov/main/tred.html Accessed on 12/15/2015] View Archived Source
959 New Hampshire 2015 N.H. Rev. Stat. § 72:33; N.H. Rev. Stat. § 72:38-a (in effect for 2015)
960 South Carolina 2015 S.C. Code Ann. § 12-37-250; S.C. Code Ann. § 12-37-270 (in effect for 2015)
961 Minnesota 2015 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2015)
962 Washington 2015 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (1-5); 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
963 Colorado 2015 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2015)
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
964 District of Columbia 2015 DC ST § 47-1806.06 (in effect for 2015)

2013 DC Sess. Acts no. 19-649 § 2; 2015 Sess. Acts no. 20-155
Schedule H Homeowner and Renter Property Tax Credit Form (November 2014) Office of Tax and Revenue [http://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2014_Schedule%20H_11201412-2014.pdf Accessed on 05/24/2016] View Archived Source
965 Illinois 2015 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2015)
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 05/28/2015] View Archived Source
966 Wisconsin 2015 Wis. Stat. § 71.07 (4); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2015)
Wisconsin Department of Revenue, Homestead Tax Credit Program Summary FY15 [https://www.revenue.wi.gov/ra/homestead/15hmsted.pdf Accessed on 05/05/2016] View Archived Source
967 Florida 2015 Fla. Stat. § 196.031; Fla. Stat. § 196.075; Fla. Stat. § 197.252 (in effect for 2015)
Florida Property Tax Valuation and Income Limitation Rates
[http://dor.myflorida.com/dor/property/resources/limitations.html Accessed on 04/14/2016]
View Archived Source
968 Arizona 2015 Ariz. Rev. Stat. § 42-17401; Ariz. Rev. Stat. § 42-18153 (in effect for 2015)
A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
969 West Virginia 2015 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2015)
970 Maine 2014 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2014)
971 New Jersey 2014 N.J. Rev. Stat. § 54:4-8.40 ~ N.J. Rev. Stat. § 54:4-8.41a (in effect for 2014)
N.J. Const., Art. VIII, Sec. 1, Para. 4
972 Washington 2014 Wash. Rev. Code § 84.39.010 (In effect for 2014)
973 Georgia 2014 Ga. Code Ann. § 48-5-48.3 (in effect for 2014)
Department of Revenue, Property Tax Guide for Georgia Citizens (December 2014) [http://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/Property%20Tax%20Guide%20for%20Georgia%20Citizens_0.pdf Accessed on 05/29/2015] View Archived Source
974 Alaska 2014 Alaska Stat. § 29.45.030(e)(in effect for 2014)
Alaska Department of Commerce, Alaska Taxable 2014 p. 64 [http://commerce.state.ak.us/DNN/Portals/4/Repository/Taxable/14Taxable.pdf Accessed 05/22/2015]
View Archived Source
975 Connecticut 2014 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2014)
Office of Policy and Management (2014) Question and Answer Booklet (see page 1 for income eligibility)
View Archived Source
976 Georgia 2014 Ga. Code Ann. § 48-5-48 (in effect for 2014)
Ga. Const. Art. VII §II V¶
Department of Revenue, Property Tax Guide for Georgia Citizens (December 2014) [http://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/Property%20Tax%20Guide%20for%20Georgia%20Citizens_0.pdf Accessed on 05/29/2015] View Archived Source
977 Louisiana 2014 La. Admin. Code tit. 61, pt. V, § 101 (in effect 2014)
La. Const. Art. VII, §18 (G)
978 North Carolina 2014 N.C. Gen. Stat. § 105‑277.1B (in effect for 2014)
979 Massachusetts 2014 Mass. Gen. Laws ch. 59, § 5-41; Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2014)
980 Wyoming 2014 Wyo. Stat. § 39-11-109 (c) (in effect for 2014)

Wyoming Tax Refund for Elderly & Disabled (2014) [http://www.health.wyo.gov/main/tred.html Accessed on 12/19/2014] View Archived Source
981 Oregon 2014 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2014); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2014)
2014 OR. Laws ch. 41 (HB 4148)
982 Mississippi 2014 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 2014)
983 Indiana 2014 Ind. Code § 6-1.1-12-14 (in effect for 2014)
984 Connecticut 2014 Conn. Gen. Stat. §12-170v (in effect for 2014)
985 Pennsylvania 2014 L. 2006 Act 1, Taxpayer Relief Act (in effect for 2014)
2014 Penn. Sess. Laws Act 156
986 Utah 2014 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2014)
Utah State Tax Commission - Property Tax Division, 2014 Property Tax Relief Table
[http://propertytax.utah.gov/library/pdf/taxrate_pdfs/2014TaxReliefTable.pdf Accessed on 06/02/2015] View Archived Source
987 Tennessee 2014 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2014)

Elderly or Disabled Homeowner Property Tax Relief Program (2014), Monroe County Tennessee Trustee [http://www.monroetrustee.com/pages/EL_brochure.pdf Accessed on 06/09/2015] View Archived Source
988 South Dakota 2014 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2014)
April 1st Deadline for Property Tax Assessment Freeze Program (March 2014) South Dakota Department of Revenue [https://dor.sd.gov/Publications/Press_Releases/PDFs/2014/Assessment%20Freeze%200314.pdf Accessed on 06/06/2016]
View Archived Source
989 Indiana 2014 Ind. Code § 6-1.1-12-9 (in effect for 2014)
990 Alaska 2014 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Department of Commerce, Office of the State Assessor, Alaska Taxable 2014 [http://commerce.state.ak.us/DNN/Portals/4/Repository/Taxable/14Taxable.pdf Accessed 05/12/2015] View Archived Source
991 Alabama 2014 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2014)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 05/12/2015] View Archived Source
992 District of Columbia 2014 DC ST § 47-863 (in effect for 2014)

2015 D.C. Sess. Act 21-148
993 Texas 2014 Tex. Tax Code Ann. § 11.22; Tex. Tax Code Ann. § 11.131 (in effect for 2014)
Tex. Constitution Article VIII §2
994 Colorado 2014 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2014)
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
995 Washington 2014 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (1-5); Wash. Rev. Code 84.04.140 (In effect for 2014)
Const. of the State of Wash. Article VII §10
996 Illinois 2014 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2014)
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 05/28/2015] View Archived Source
997 Ohio 2014 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2014)
2013 Ohio Laws HB 59; 2014 Ohio Laws HB 85
998 Hawaii 2014 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 2014).
City and County of Honolulu Ordinance 13 (Bill 40(2013) CS2
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
999 Georgia 2014 Ga. Code Ann. § 48-5-70 ~ § 48-5-84 (in effect for 2014)
1000 New Jersey 2014 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2014)
Form PTR-1: Property Tax Reimbursement (“Senior Freeze”) Application (2013) New Jersey State Treasury [http://www.nj.gov/treasury/taxation/pdf/ptr/13_ptr1in.pdf Accessed 12/15/2015]
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 12/15/2015] View Archived Source
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