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 Year Program Name Benefit Type Eligibility Criteria Footnote Sources Record IDsort descending
Arizona 2022 Elderly Assistance Fund - Primary School District Tax Reduction Credit Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 101 AZ102_RR22
Arizona 2006 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 102 AZ103_RR06
Arizona 2007 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 103 AZ103_RR07
Arizona 2008 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 104 AZ103_RR08
Arizona 2009 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 105 AZ103_RR09
Arizona 2010 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 106 AZ103_RR10
Arizona 2011 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 107 AZ103_RR11
Arizona 2012 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 108 AZ103_RR12
Arizona 2013 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 109 AZ103_RR13
Arizona 2014 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 110 AZ103_RR14
Arizona 2015 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 111 AZ103_RR15
Arizona 2016 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 112 AZ103_RR16
Arizona 2017 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 113 AZ103_RR17
Arizona 2018 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 114 AZ103_RR18
Arizona 2019 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 115 AZ103_RR19
Arizona 2020 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 116 AZ103_RR20
Arizona 2021 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 117 AZ103_RR21
Arizona 2022 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 118 AZ103_RR22
Arizona 2006 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 119 AZ104_RR06
Arizona 2007 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 120 AZ104_RR07
Arizona 2008 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 121 AZ104_RR08
Arizona 2009 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 122 AZ104_RR09
Arizona 2010 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 123 AZ104_RR10
Arizona 2011 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 124 AZ104_RR11
Arizona 2012 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 125 AZ104_RR12
Arizona 2013 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 126 AZ104_RR13
Arizona 2014 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 127 AZ104_RR14
Arizona 2015 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 128 AZ104_RR15
Arizona 2016 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 129 AZ104_RR16
Arizona 2017 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 130 AZ104_RR17
Arizona 2018 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 131 AZ104_RR18
Arizona 2019 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 132 AZ104_RR19
Arizona 2020 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 133 AZ104_RR20
Arizona 2021 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 134 AZ104_RR21
Arizona 2022 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 135 AZ104_RR22
Arizona 2006 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 136 AZ107_RR06
Arizona 2007 Senior Property Valuation Protection Assessment Freeze Age, Income Ceiling, Principal Residence, Other Criteria 137 AZ107_RR07
Arizona 2008 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 138 AZ107_RR08
Arizona 2009 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 139 AZ107_RR09
Arizona 2010 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 140 AZ107_RR10
Arizona 2011 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 141 AZ107_RR11
Arizona 2012 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 142 AZ107_RR12
Arizona 2013 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 143 AZ107_RR13
Arizona 2014 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 144 AZ107_RR14
Arizona 2015 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 145 AZ107_RR15
Arizona 2016 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 146 AZ107_RR16
Arizona 2017 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 147 AZ107_RR17
Arizona 2018 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 148 AZ107_RR18
Arizona 2019 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 149 AZ107_RR19
Arizona 2020 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 150 AZ107_RR20
Arizona 2021 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 151 AZ107_RR21
Arizona 2022 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 152 AZ107_RR22
California 2006 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 153 CA101_RR06
California 2007 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 154 CA101_RR07
California 2008 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 155 CA101_RR08
California 2009 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 156 CA101_RR09
California 2010 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 157 CA101_RR10
California 2011 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 158 CA101_RR11
California 2012 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 159 CA101_RR12
California 2013 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 160 CA101_RR13
California 2014 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 161 CA101_RR14
California 2015 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 162 CA101_RR15
California 2016 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 163 CA101_RR16
California 2017 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 164 CA101_RR17
California 2018 Homeowner and Renter Assistance (HRA) (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 165 CA101_RR18
California 2006 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 166 CA102_RR06
California 2007 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 167 CA102_RR07
California 2008 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 168 CA102_RR08
California 2009 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 169 CA102_RR09
California 2010 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 170 CA102_RR10
California 2011 Local Option County Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 171 CA102_RR11
California 2012 Local Option County Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 172 CA102_RR12
California 2013 Local Option County Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 173 CA102_RR13
California 2014 Local Option County Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 174 CA102_RR14
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 175 CA102_RR15
California 2016 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 176 CA102_RR16
California 2017 Property Tax Postponement Program for Senior, Blind, or Disabled Citizens with Local Option Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 177 CA102_RR17
California 2018 Property Tax Postponement Program for Senior, Blind, and Disabled Citizens with Local Option Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 178 CA102_RR18
California 2019 Property Tax Postponement Program for Senior, Blind, and Disabled Citizens with Local Option Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 179 CA102_RR19
California 2020 Property Tax Postponement Program for Senior, Blind, and Disabled Citizens with Local Option Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 180 CA102_RR20
California 2021 Property Tax Postponement Program for Senior, Blind, and Disabled Citizens with Local Option Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 181 CA102_RR21
California 2022 Property Tax Postponement (Deferral) Program for Senior, Blind, and Disabled Citizens with Local Option Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 182 CA102_RR22
California 2006 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 183 CA106_RR06
California 2007 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 184 CA106_RR07
California 2008 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 185 CA106_RR08
California 2009 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 186 CA106_RR09
California 2010 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 187 CA106_RR10
California 2011 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 188 CA106_RR11
California 2012 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 189 CA106_RR12
California 2013 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 190 CA106_RR13
California 2014 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 191 CA106_RR14
California 2015 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 192 CA106_RR15
California 2016 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 193 CA106_RR16
California 2017 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 194 CA106_RR17
California 2018 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 195 CA106_RR18
California 2019 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 196 CA106_RR19
California 2020 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 197 CA106_RR20
California 2021 Transfer of Property Tax Base to Replacement Property (Preposition 19) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 198 CA106_RR21
California 2022 Transfer of Property Tax Base to Replacement Property (Preposition 19) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 199 CA106_RR22
Colorado 2006 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 200 CO101_RR06

Pages

# State Year Source
101 Arizona 2022 Ariz. Rev. Stat. § 42-17401; (in effect for 2022)
A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
Maricopa County Treasurer Annual Report FY2020
[https://treasurer.maricopa.gov/PDFs/AnnualReports/Annual_Report_FY2020.pdf Accessed 1/8/2022]
View Archived Source
102 Arizona 2006 Ariz. Rev. Stat. § 43-1072 (in effect for 2006)
103 Arizona 2007 Ariz. Rev. Stat. § 43-1072 (in effect for 2007)
104 Arizona 2008 Ariz. Rev. Stat. § 43-1072 (in effect for 2008)
105 Arizona 2009 Ariz. Rev. Stat. § 43-1072 (in effect for 2009)
106 Arizona 2010 Ariz. Rev. Stat. § 43-1072 (in effect for 2010)
Property Tax Refund (Credit) Claim Form 140PTC (2009) Arizona Department of Revenue [http://www.azdor.gov/LinkClick.aspx?fileticket=lGiSJr6VIUQ%3D&tabid=257&mid=878 Accessed 4/7/2011]
View Archived Source
107 Arizona 2011 Ariz. Rev. Stat. § 43-1072 (in effect for 2011)
Property Tax Refund (Credit) Claim Form 140PTC (2010) Arizona Department of Revenue [http://www.azdor.gov/LinkClick.aspx?fileticket=lGiSJr6VIUQ%3D&tabid=257&mid=878 Accessed 4/7/2011]
View Archived Source
108 Arizona 2012 Ariz. Rev. Stat. § 43-1072 (in effect for 2012)
Property Tax Refund (Credit) Claim Form 140PTC (2012) Arizona Department of Revenue [http://www.azdor.gov/LinkClick.aspx?fileticket=9gc0b1viMDY%3d&tabid=257&mid=878 Accessed 9/30/2013]
View Archived Source
109 Arizona 2013 Ariz. Rev. Stat. § 43-1072 (in effect for 2013)
110 Arizona 2014 Ariz. Rev. Stat. § 43-1072 (in effect for 2014)
Arizona Booklet 140PTC: Property Tax Refund Credit (2014) Arizona Department of Revenue
[http://www.azdor.gov/LinkClick.aspx?fileticket=mb1v5ferle4%3D&tabid=257&mid=878 Accessed on 12/22/2014]
View Archived Source
111 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
112 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
113 Arizona 2017 Ariz. Rev. Stat. § 43-1072 (in effect for 2017)
Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit (2018) Arizona Department of Revenue
[https://www.azdor.gov/Portals/0/ADOR-forms/TY2017/10500/140PTCBooklet.pdf Accessed 08/23/2018] View Archived Source

Arizona Booklet 140PTC: Property Tax Refund Credit (2017) Arizona Department of Revenue
[https://www.azdor.gov/Portals/0/ADOR-forms/TY2016/10500/140PTCBooklet.pdf Accessed on 04/12/2017]

View Archived Source
114 Arizona 2018 Ariz. Rev. Stat. § 43-1072 (in effect for 2018)
Arizona Department of Revenue, Property Tax Credit Claim Form - 140 PTC, 2018 form for filing in 2019, [https://azdor.gov/forms/individual/property-tax-refund-credit-claim-form-fillable accessed 01/29/2019] View Archived Source

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

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

Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit tax year 2017 for filing in 2018
[https://www.azdor.gov/Portals/0/ADOR-forms/TY2017/10500/140PTCBooklet.pdf accessed 08/23/2018] View Archived Source
115 Arizona 2019 Ariz. Rev. Stat. § 43-1072 (in effect for 2019)
Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit tax year 2018 for filing in 2019
[https://azdor.gov/forms/individual/property-tax-refund-credit-booklet Accessed 09/08/2020]
View Archived Source
116 Arizona 2020 Ariz. Rev. Stat. § 43-1072 (in effect for 2020)
Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit tax year 2019 for filing in 2020
[https://azdor.gov/forms/individual/property-tax-refund-credit-booklet Accessed 10/25/2021]
View Archived Source
117 Arizona 2021 Ariz. Rev. Stat. § 43-1072 (in effect for 2021)
Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit tax year 2020 for filing in 2021
[https://azdor.gov/forms/individual/property-tax-refund-credit-booklet Accessed 08/31/2022]
View Archived Source
118 Arizona 2022 Ariz. Rev. Stat. § 43-1072 (in effect for 2022)
Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit tax year 2020 for filing in 2021
[https://azdor.gov/forms/individual/property-tax-refund-credit-booklet Accessed 08/31/2022]
View Archived Source
119 Arizona 2006 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2006)
120 Arizona 2007 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2007)
121 Arizona 2008 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2008)
122 Arizona 2009 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2009)
123 Arizona 2010 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2010)
124 Arizona 2011 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2011)
125 Arizona 2012 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2012)
126 Arizona 2013 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2013)
127 Arizona 2014 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2014)
128 Arizona 2015 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2015)
129 Arizona 2016 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2016)
130 Arizona 2017 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2017)
131 Arizona 2018 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2018)
132 Arizona 2019 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2019)
133 Arizona 2020 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2020)
134 Arizona 2021 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2021)
135 Arizona 2022 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2022)
Arizona Department of Revenue, Overview of the Arizona Property Tax System (See pages 50-52)
[https://azdor.gov/sites/default/files/2023-03/PROPERTY_OverviewAZPTSystem.pdf Accessed 02/17/2023]
View Archived Source
136 Arizona 2006 Ariz. Const. Art. IX § 18 (7)
137 Arizona 2007 Ariz. Const. Art. IX § 18 (7)
138 Arizona 2008 A.R.S. Const. Art. IX § 18 (7)
139 Arizona 2009 Ariz. Const. Art. IX § 18 (7)
140 Arizona 2010 Ariz. Const. Art. IX § 18 (7)
Senior Property Valuation Protection Option (2003) Arizona Department of Revenue [http://www.azdor.gov/LinkClick.aspx?fileticket=onvNMlNzs80%3d&tabid=262&mid=864 Accessed 1/26/2012] View Archived Source
141 Arizona 2011 A.R.S. Const. Art. IX § 18 (7)
Senior Property Valuation Protection Option (2010) Arizona Department of Revenue [http://www.co.yavapai.az.us/uploadedFiles/Departments/Assessor/Forms/SeniorValuationFreezeApplication.pdf Accessed 4/7/2011] View Archived Source
142 Arizona 2012 Arz. Const. Art. IX § 18 (7)
143 Arizona 2013 Arz. Const. Art. IX § 18 (7)
144 Arizona 2014 Arz. Const. Art. IX § 18 (7)
145 Arizona 2015 Arz. Const. Art. IX § 18 (7)
146 Arizona 2016 Arz. Const. Art. IX § 18 (7)
147 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
148 Arizona 2018 Arz. Const. Art. IX § 18 (7)
Maricopa County Assessor 2018 Senior Valuation Protection Information and Application
[https://mcassessor.maricopa.gov/static/docs/Senior-Valuation-Protection-Form.pdf Accessed 09/05/2018]
View Archived Source

Senior Property Valuation Protection Option
[https://azdor.gov/forms/property-forms/senior-property-valuation-protection-option accessed 04/05/2019]
View Archived Source
149 Arizona 2019 Arz. Const. Art. IX § 18 (7)
Maricopa County Assessor 2018 Senior Valuation Protection Information and Application
[https://mcassessor.maricopa.gov/static/docs/Senior-Valuation-Protection-Form.pdf Accessed 02/26/2018]
View Archived Source

Senior Property Valuation Protection Option
[https://azdor.gov/forms/property-forms/senior-property-valuation-protection-option accessed 9/04/2020]
View Archived Source
150 Arizona 2020 Arz. Const. Art. IX § 18 (7)
Maricopa County Assessor 2020 Senior Valuation Protection Information and Application
[https://mcassessor.maricopa.gov/static/docs/Senior-Valuation-Protection-Form.pdf Accessed 10/25/2021]
View Archived Source

Senior Property Valuation Protection Option
[https://azdor.gov/forms/property-forms/senior-property-valuation-protection-option accessed 10/25/2021]
View Archived Source
151 Arizona 2021 Arz. Const. Art. IX § 18 (7)
Maricopa County Assessor 2021 Senior Valuation Protection Information and Application
View Archived Source

Senior Property Valuation Protection Option
[https://azdor.gov/forms/property-forms/senior-property-valuation-protection-option accessed 1/8/2022]
View Archived Source
152 Arizona 2022 Arz. Const. Art. IX § 18 (7)
Senior Property Valuation Protection Option
[file:///C:/Users/G41490468/Downloads/FORMS_PROPERTY_2020_82104-f_0.pdf accessed 01/05/2024]
View Archived Source
153 California 2006 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2006)
Annual Report, California Franchise Tax Board (2006), pp. 53-55, 172-173
[http://ftb.ca.gov/aboutftb/plans_reports.shtml Accessed on 11/8/10]
View Archived Source
Law Summary Homeowner and Renter Assistance, Franchise Tax Board (2008)
View Archived Source
154 California 2007 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2007)
Home owner and Renter Assistance Booklet (2007) View Archived Source
Law Summary Homeowner and Renter Assistance (2008) View Archived Source

Annual Report, California Franchise Tax Board (2007), p. 31
[http://www.ftb.ca.gov/aboutftb/plans_reports.shtml Accessed on 11/8/10]
View Archived Source
155 California 2008 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2008)
Public Service Bulletin 08-37, California Franchise Tax Board (2008)
[http://www.ftb.ca.gov/aboutFTB/Public_Service_Bulletins/2008/ Accessed on 11/8/10]
View Archived Source
156 California 2009 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2009)
Property Tax Information, County of Mendocino (2009)
[http://www.co.mendocino.ca.us/auditor/ Accessed 11/8/10]
View Archived Source
157 California 2010 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2010)
California Franchise Tax Board (2011) [http://www.ftb.ca.gov/individuals/hra/index.shtml Accessed on 4/6/11]
158 California 2011 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2011)
California Franchise Tax Board (2011) [http://www.ftb.ca.gov/individuals/hra/index.shtml Accessed on12/17/2012]
159 California 2012 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2012)
Homeowner and Renter Assistance, California Franchise Tax Board (2013) [http://www.ftb.ca.gov/individuals/hra/index.shtml Accessed on 3/8/2013] View Archived Source
160 California 2013 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2013)
Homeowner and Renter Assistance, California Franchise Tax Board (2013) [http://www.ftb.ca.gov/individuals/hra/index.shtml Accessed on 3/8/2013] View Archived Source
161 California 2014 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2014)
Homeowner and Renter Assistance, California Franchise Tax Board (no date) [http://www.ftb.ca.gov/individuals/hra/index.shtml Accessed on 06/01/2015] View Archived Source
162 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
163 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
164 California 2017 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2017)
Homeowner and Renter Assistance, California Franchise Tax Board (no date) [http://www.ftb.ca.gov/individuals/hra/index.shtml Accessed on 04/17/2017] View Archived Source
165 California 2018 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2017)
Homeowner and Renter Assistance, California Franchise Tax Board (no date) [http://www.ftb.ca.gov/individuals/hra/index.shtml Accessed on 04/17/2017] View Archived Source
166 California 2006 Cal. Revenue and Taxation Code § 20581 ~ § 20623 (in effect for 2006)
Cal. Const. Art. XIII, § 8.5
Property Tax Postponement FAQs, Board of Equalization Member Betty Yee (2006)
View Archived Source
167 California 2007 Cal. Revenue and Taxation Code § 20581 ~ § 20623 (in effect for 2007)
Cal. Const. Art. XIII, § 8.5
Property Tax Postponement FAQs, Board of Equalization Member Betty Yee (2006)
View Archived Source
168 California 2008 Cal. Revenue and Taxation Code § 20581 ~ § 20623 (in effect for 2008)
Cal. Const. Art. XIII, § 8.5
Property Tax Postponement FAQs, Board of Equalization Member Betty Yee (2006)
View Archived Source
169 California 2009 Cal. Revenue and Taxation Code § 20581 ~ § 20623 (in effect for 2009)
2009 Cal Stat. ch. 4
Cal. Const. Art. XIII, § 8.5
California State Controller FAQs (2009)
[http://www.sco.ca.gov/ardtax_ptp_faq.html Accessed on 11/8/10]
View Archived Source
170 California 2010 Cal. Revenue and Taxation Code § 20581 ~ § 20623 (in effect for 2010)
Cal. Const. Art. XIII, § 8.5
California State Controller FAQs (2009)
[http://www.sco.ca.gov/ardtax_ptp_faq.html Accessed on 11/8/10]
View Archived Source
171 California 2011 Cal. Revenue and Taxation Code § 20800 ~ 20808 (in effect for 2012)
2011 Cal. Stat. 369
Cal. Const. Art. XIII, § 8.5
172 California 2012 Cal. Revenue and Taxation Code § 20800 ~ 20808 (in effect for 2012)
2011 Cal. Stat. ch. 369
Cal. Const. Art. XIII, § 8.5
173 California 2013 Cal. Revenue and Taxation Code § 20800 ~ §20808 (in effect for 2013)
Cal. Const. Art. XIII, § 8.5
174 California 2014 Cal. Revenue and Taxation Code § § 20800 ~ §20808 (in effect for 2014)
L. 2014 Cal. Stat. c. 703
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
175 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
176 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
177 California 2017 Ca.Gov. Code §§16180 ~ 16187;
Ca. Rev. & Tax. Code § 20581 ~ § 20623 (in effect 2017)
Cal. Const. Art. XIII, § 8.5
California Office of the Controller Property Tax Postponement Application Fiscal 2017-18 (for filing beginning in 2017) [https://www.sco.ca.gov/Files-EO/2017-18-PTP-Application-Package.PDF Accessed 10/17/2018] View Archived Source

Property Tax Postponement Flyer (2017) Department of the Controller [https://www.sco.ca.gov/Files-ARD-Tax-Info/ptp_flyer_lf_accessible.pdf accessed 07/03/2018]

View Archived Source
178 California 2018 Ca.Gov. Code §§16180 ~ 16187
Ca. Rev. & Tax. Code § 20581 ~ § 20623 (in effect 2018)
Cal. Const. Art. XIII, § 8.5

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

California Office of the Controller Property Tax Postponement Application Fiscal 2017-18 (for filing beginning in 2017) [https://www.sco.ca.gov/Files-EO/2017-18-PTP-Application-Package.PDF Accessed 10/17/2018] View Archived Source
179 California 2019 Ca.Gov. Code §§16180 ~ 16187
Ca. Rev. & Tax. Code § 20514 ~ § 20623
Ca. Rev. & Tax. Code § 20639 ~ § 20639.13 (in effect 2019)
2018 Cal. Stat. ch. 896 (SB1130)
Cal. Const. Art. XIII, § 8.5
California Office of the Controller Property Tax Postponement Application Fiscal 2019-20 (for filing beginning in 2019)
[https://sco.ca.gov/Files-EO/2019-20_PTP_Application_and_Instructions.pdf Accessed 09/18/2019]
View Archived Source

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

California Legislative Analyst's Office LAO Report Evaluation of the Property Tax Postponement Program October 2018
[https://lao.ca.gov/reports/2018/3885/property-tax-postponement-100818.pdf Accessed 12/07/2020]
View Archived Source
180 California 2020 Ca.Gov. Code §§16180 ~ 16187
Ca. Rev. & Tax. Code § 20514 ~ § 20623
Ca. Rev. & Tax. Code § 20639 ~ § 20639.13 (in effect 2020)
Cal. Const. Art. XIII, § 8.5
California Office of the Controller Property Tax Postponement Application Fiscal 2020-21 (for filing beginning in 2020)
[https://www.sco.ca.gov/Files-ARD-Tax-Info/ptp_ApplicationPackage.pdf Accessed 10/05/2021]
View Archived Source

California Office of the Controller Property Tax Postponement Application Fiscal 2019-20 (for filing beginning in 2019)
[https://sco.ca.gov/Files-EO/2019-20_PTP_Application_and_Instructions.pdf Accessed 10/05/2021]
View Archived Source
181 California 2021 Ca.Gov. Code §§16180 ~ 16187
Ca. Rev. & Tax. Code § 20514 ~ § 20622
Ca. Rev. & Tax. Code § 20639 ~ § 20639.13 (in effect 2021)
Cal. Const. Art. XIII, § 8.5
California Office of the Controller Property Tax Postponement Application Fiscal 2021-22 (for filing beginning in 2021)
[https://www.sco.ca.gov/Files-ARD-Local/PTP_app_final.pdf Accessed 1/10/2022]
View Archived Source
182 California 2022 Ca. Gov. Code § 16180 ~ 16187 (in effect 2022)
Ca. Rev. & Tax. Code § 20514 ~ § 20623
Ca. Rev. & Tax. Code § 20639 ~ § 20639.13
Cal. Const. Art. XIII, § 8.5
California Office of the Controller, Property Tax Postponement Application Fiscal Year 2022-23 (for filing beginning in 2022)
[https://web.archive.org/web/20230330231445/https://www.sco.ca.gov/Files-ARD-Tax-Info/2022-23PTPApplicationPackage_ADA_FINAL.pdf Accessed 02/14/2023]
View Archived Source
183 California 2006 Cal. Revenue and Taxation Code § 69.5 (in effect for 2006)
Letter to Assessors No. 2006/010 (2006), California Board of Equalization.
[http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
Cal. Const. Art. XIIIA § 2 (a)
Proposition 110 (Transfer of Base Year Value) [http://boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 3/1/2012]
View Archived Source
Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
184 California 2007 Cal. Revenue and Taxation Code § 69.5 (in effect for 2007)
Letter to Assessors No. 2006/010 (2006), California Board of Equalization.
[http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
Cal. Const. Art. XIIIA § 2 (a)
Proposition 110 (Transfer of Base Year Value) [http://boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 3/1/2012]
View Archived Source
Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
185 California 2008 Cal. Revenue and Taxation Code § 69.5 (in effect for 2008)
Letter to Assessors No. 2006/010 (2006), California Board of Equalization.
[http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
Cal. Const. Art. XIIIA § 2 (a)
Proposition 110 (Transfer of Base Year Value) [http://boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 3/1/2012]
View Archived Source
Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
186 California 2009 Cal. Revenue and Taxation Code § 69.5 (in effect for 2009)
Letter to Assessors No. 2006/010 (2006), California Board of Equalization.
[http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
Cal. Const. Art. XIIIA § 2 (a)
Proposition 110 (Transfer of Base Year Value) [http://boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 3/1/2012]
View Archived Source
Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
187 California 2010 Cal. Revenue and Taxation Code § 69.5 (in effect for 2010)
Letter to Assessors No. 2006/010 (2006), California Board of Equalization.
[http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
Cal. Const. Art. XIIIA § 2 (a)
Proposition 110 (Transfer of Base Year Value) [http://boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 3/1/2012]
View Archived Source
Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
188 California 2011 Cal. Revenue and Taxation Code § 69.5 (in effect for 2011)
Letter to Assessors No. 2006/010 (2006), California Board of Equalization.
[http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
Cal. Const. Art. XIIIA § 2 (a)
Proposition 110 (Transfer of Base Year Value) [http://boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 3/1/2012]
View Archived Source
Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
189 California 2012 Cal. Revenue and Taxation Code § 69.5 (in effect for 2012)
Cal. Const. Art. XIIIA § 2 (a)
Proposition 110 (Transfer of Base Year Value) [http://boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 10/3/2013]
View Archived Source
Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 10/3/13]
View Archived Source
190 California 2013 Cal. Revenue and Taxation Code § 69.5 (in effect for 2013)
Cal. Const. Art. XIIIA § 2 (a)
Proposition 110 (Transfer of Base Year Value) [http://boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 11/13/2013]
View Archived Source
Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 11/13/13]
View Archived Source
191 California 2014 Cal. Revenue and Taxation Code § 69.5 (in effect for 2014)
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 06/01/2015] View Archived Source

Proposition 110 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 06/01/15] View Archived Source
192 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
193 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
194 California 2017 Cal. Revenue and Taxation Code § 69.5 (in effect for 2017)
Cal. Const. Art. XIIIA § 2 (a)
California Board of Equalization, Transfer of Base Year Value for Persons Age 55 and over - Propositions 60/90 [https://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#Description Accessed 10/17/2018]
View Archived Source

Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#FAQs Accessed on 10/17/2018] View Archived Source

Proposition 110 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed on 10/17/2018] View Archived Source
195 California 2018 Cal. Revenue and Taxation Code § 69.5 (in effect for 2018)
Cal. Const. Art. XIIIA § 2 (a)
California Board of Equalization, Transfer of Base Year Value for Persons Age 55 and over - Propositions 60/90
[https://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#Description Accessed 04/02/2019]
View Archived Source

Propositions 60/90 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#FAQs Accessed on 04/02/2019]
View Archived Source

Proposition 110 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed on 04/02/2019]
View Archived Source
196 California 2019 Cal. Revenue and Taxation Code § 69.5 (in effect for 2019)
Cal. Const. Art. XIIIA § 2 (a)
California Board of Equalization, Transfer of Base Year Value for Persons Age 55 and over - Propositions 60/90
[https://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#Description Accessed 05/13/2020]
View Archived Source

Propositions 60/90 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#FAQs Accessed on 05/13/2020]
View Archived Source

Proposition 110 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed on 05/13/2020]
View Archived Source
197 California 2020 Cal. Revenue and Taxation Code § 69.5 (in effect for 2020)
Cal. Const. Art. XIIIA § 2 (a)
California Board of Equalization, Transfer of Base Year Value for Persons Age 55 and over - Propositions 60/90
[https://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#Description Accessed 10/25/2021]
View Archived Source

Propositions 60/90 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#FAQs Accessed on 10/25/2021]
View Archived Source

Proposition 110 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed on 10/25/2021]
View Archived Source
198 California 2021 Cal. Revenue and Taxation Code § 69.6 (in effect for 2021)
Cal. Const. Art. XIIIA § 2 (a)
California Board of Equalization, Board of Equalization Proposition 19 Information
[https://www.boe.ca.gov/prop19/#Charts Accessed 12/22/2022]
View Archived Source

California Board of Equalization Letter to Assessors Implementation of Proposition 19 February 2022
[boe.ca.gov/proptaxes/pdf/lta22009.pdf Accessed 07/20/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/California/2022/ca_boe_letter_to_assessors_implementation_of_prop_19_no_2022_009.pdf

California Board of Equalization, Property Tax Savings: Transfer of Base Year Value for Persons Age 55 and over June 2022
[www.boe.ca.gov/pdf/pub800-3.pdf Accessed 07/20/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/California/2022/ca_boe_prop_19_disabled_persons_info_sheet_8_2022_pub800-4.pdf

California Board of Equalization, Property Tax Savings: Transfer of Base Year Value for Disabled Aug 2022
[www.boe.ca.gov/pdf/pub800-4.pdf Assessed 07/20/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/California/2022/ca_boe_prop_19_disabled_persons_info_sheet_8_2022_pub800-4.pdf

California Board of Equalization, Transfer of Base Year Value for Persons Age 55 and over - Propositions 60/90
[https://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#Description Accessed 1/12/2022]
View Archived Source

Propositions 60/90 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#FAQs Accessed 1/12/2022]
View Archived Source

Proposition 110 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 1/12/2022]
View Archived Source
199 California 2022 Cal. Revenue and Taxation Code § 69.6 (in effect for 2022)
Cal. Const. Art. XIIIA § 2.1
California Board of Equalization, Letter to Assessors - Implementation of Proposition 19: Base Year Value Transfers (February 2022)
[boe.ca.gov/proptaxes/pdf/lta22009.pdf Accessed 07/20/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/California/2022/ca_boe_letter_to_assessors_implementation_of_prop_19_no_2022_009.pdf

California Board of Equalization, Taxpayers' Rights Advocate Office, Property Tax Savings: Property Tax Base to Replacement Property - Age 55 and Older (June 2022)
[www.boe.ca.gov/pdf/pub800-3.pdf Accessed 07/20/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/California/2022/ca_boe_prop_19_disabled_persons_info_sheet_8_2022_pub800-4.pdf

California Board of Equalization, Taxpayers' Rights Advocate Office, Property Tax Savings: Transfer of Property Tax Base to Replacement Property - Disabled Persons (Aug. 2022)
[www.boe.ca.gov/pdf/pub800-4.pdf Assessed 07/20/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/California/2022/ca_boe_prop_19_disabled_persons_info_sheet_8_2022_pub800-4.pdf
California Board of Equalization, Proposition 19 Information
[https://www.boe.ca.gov/prop19/#Charts Accessed 01/05/2024]
View Archived Source

California Board of Equalization, Transfer of Base Year Value for Persons Age 55 and Over - Propositions 60/90
[https://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#Description Accessed 01/05/2024]
View Archived Source

California Board of Equalization, Proposition 110 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 01/05/2024]
View Archived Source
200 Colorado 2006 Colo. Rev. Stat. § 39-3.5-103 (in effect for 2006)
Colorado State Treasury Budget Request (2007-08), p. 13
View Archived Source
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.4 View Archived Source
Property Tax Deferral Program for Seniors and Active Military Personnel (no date), Colorado Department of the Treasury [http://www.colorado.gov/cs/Satellite/Treasury/TR/1190277266190 Accessed 8/9/2010]
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