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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Statesort descending Year Program Name Benefit Type Eligibility Criteria Footnote Sources Record ID
Arizona 2009 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 101 AZ104_RR09
Arizona 2014 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 102 AZ104_RR14
Arizona 2016 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 103 AZ107_RR16
Arizona 2006 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 104 AZ102_RR06
Arizona 2020 Elderly Assistance Fund - Primary School District Tax Reduction Credit Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 105 AZ102_RR20
Arizona 2010 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 106 AZ107_RR10
Arizona 2022 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 107 AZ104_RR22
Arizona 2010 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 108 AZ104_RR10
Arizona 2021 Elderly Assistance Fund - Primary School District Tax Reduction Credit Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 109 AZ102_RR21
Arizona 2019 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 110 AZ104_RR19
Arizona 2020 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 111 AZ107_RR20
Arizona 2012 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 112 AZ102_RR12
Arizona 2015 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 113 AZ102_RR15
Arizona 2006 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 114 AZ104_RR06
Arizona 2016 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 115 AZ102_RR16
Arizona 2018 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 116 AZ107_RR18
Arizona 2011 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 117 AZ102_RR11
Arizona 2014 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 118 AZ103_RR14
Arizona 2015 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 119 AZ104_RR15
Arizona 2016 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 120 AZ104_RR16
Arizona 2008 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 121 AZ107_RR08
Arizona 2022 Elderly Assistance Fund - Primary School District Tax Reduction Credit Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 122 AZ102_RR22
Arizona 2018 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 123 AZ103_RR18
Arizona 2014 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 124 AZ107_RR14
Arizona 2017 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 125 AZ107_RR17
Arizona 2018 Elderly Assistance Fund - Primary School District Tax Reduction Credit Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 126 AZ102_RR18
Arizona 2008 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 127 AZ102_RR08
Arizona 2011 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 128 AZ104_RR11
Arizona 2010 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 129 AZ103_RR10
Arizona 2013 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 130 AZ102_RR13
Arkansas 2015 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 131 AR103_RR15
Arkansas 2010 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 132 AR103_RR10
Arkansas 2019 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 133 AR103_RR19
Arkansas 2018 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 134 AR103_RR18
Arkansas 2008 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 135 AR103_RR08
Arkansas 2020 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 136 AR103_RR20
Arkansas 2011 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 137 AR103_RR11
Arkansas 2014 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 138 AR103_RR14
Arkansas 2007 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence, Veteran 139 AR103_RR07
Arkansas 2021 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 140 AR103_RR21
Arkansas 2016 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 141 AR103_RR16
Arkansas 2009 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 142 AR103_RR09
Arkansas 2006 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 143 AR103_RR06
Arkansas 2012 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 144 AR103_RR12
Arkansas 2013 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 145 AR103_RR13
Arkansas 2022 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 146 AR103_RR22
Arkansas 2017 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 147 AR103_RR17
California 2016 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 148 CA101_RR16
California 2010 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 149 CA101_RR10
California 2008 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 150 CA106_RR08
California 2017 Property Tax Postponement Program for Senior, Blind, or Disabled Citizens with Local Option Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 151 CA102_RR17
California 2016 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 152 CA102_RR16
California 2017 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 153 CA101_RR17
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 154 CA102_RR15
California 2021 Transfer of Property Tax Base to Replacement Property (Preposition 19) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 155 CA106_RR21
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 156 CA102_RR12
California 2015 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 157 CA106_RR15
California 2018 Homeowner and Renter Assistance (HRA) (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 158 CA101_RR18
California 2013 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 159 CA106_RR13
California 2015 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 160 CA101_RR15
California 2009 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 161 CA102_RR09
California 2006 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 162 CA106_RR06
California 2010 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 163 CA102_RR10
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 164 CA102_RR19
California 2006 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 165 CA101_RR06
California 2019 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 166 CA106_RR19
California 2010 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 167 CA106_RR10
California 2008 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 168 CA101_RR08
California 2014 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 169 CA101_RR14
California 2017 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 170 CA106_RR17
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 2022 Transfer of Property Tax Base to Replacement Property (Preposition 19) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 172 CA106_RR22
California 2007 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 173 CA106_RR07
California 2006 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 174 CA102_RR06
California 2013 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 175 CA101_RR13
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 176 CA102_RR20
California 2014 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 177 CA106_RR14
California 2016 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 178 CA106_RR16
California 2007 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 179 CA101_RR07
California 2011 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 180 CA106_RR11
California 2011 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 181 CA101_RR11
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 182 CA102_RR18
California 2007 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 183 CA102_RR07
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 184 CA102_RR13
California 2012 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 185 CA101_RR12
California 2018 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 186 CA106_RR18
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 187 CA102_RR21
California 2012 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 188 CA106_RR12
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 189 CA102_RR14
California 2009 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 190 CA101_RR09
California 2009 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 191 CA106_RR09
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 192 CA102_RR22
California 2008 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 193 CA102_RR08
California 2020 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 194 CA106_RR20
Colorado 2017 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 195 CO101_RR17
Colorado 2012 Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 196 CO104_RR12
Colorado 2018 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 197 CO103_RR18
Colorado 2006 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 198 CO104_RR06
Colorado 2011 Senior Property Tax Exemption Exemption Age, Homeowner, Surviving Spouse, Other Criteria 199 CO103_RR11
Colorado 2014 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 200 CO103_RR14

Pages

# State Year Source
101 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
102 Arizona 2019 Ariz. Rev. Stat. § 42-17401; (in effect for 2019)
2015 Ariz. Session Laws. Ch. 324 § 1
A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
Maricopa County Treasurer Annual Report FY2019
[https://treasurer.maricopa.gov/PDFs/AnnualReports/Annual_Report_FY2019.pdf Accessed 08/28/2020]
View Archived Source
103 Arizona 2018 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2018)
104 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
105 Arizona 2016 Arz. Const. Art. IX § 18 (7)
106 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
107 Arizona 2009 Ariz. Const. Art. IX § 18 (7)
108 Arizona 2015 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2015)
109 Arizona 2011 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2011)
110 Arizona 2014 Arz. Const. Art. IX § 18 (7)
111 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
112 Arizona 2013 Ariz. Rev. Stat. § 42-17401 (in effect for 2013); Ariz. Rev. Stat. § 42-18153 (in effect for 2013)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
113 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
114 Arizona 2018 Ariz. Rev. Stat. § 42-17401; (in effect for 2018)
A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
Maricopa County Treasurer Annual Report FY2017-2018 [https://treasurer.maricopa.gov/PDFs/AnnualReports/Annual_Report_FY2018.pdf Accessed 02/26/2019]
View Archived Source
115 Arizona 2006 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2006)
116 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)
117 Arizona 2012 Ariz. Rev. Stat. § 42-17401 (in effect for 2012); Ariz. Rev. Stat. § 42-18153 (in effect for 2012)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
118 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
119 Arizona 2010 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2010)
120 Arizona 2008 Ariz. Rev. Stat. § 42-17401 (in effect for 2008); Ariz. Rev. Stat. § 42-18153 (in effect for 2008)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
121 Arizona 2016 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2016)
122 Arizona 2011 Ariz. Rev. Stat. § 42-17401 (in effect for 2011); Ariz. Rev. Stat. § 42-18153 (in effect for 2011)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
123 Arizona 2019 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2019)
124 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
125 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
126 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
127 Arizona 2021 Ariz. Rev. Stat. § 42-17401; (in effect for 2021)
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 01/08/2022]
View Archived Source
128 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
129 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)
130 Arizona 2008 A.R.S. Const. Art. IX § 18 (7)
131 Arkansas 2010 Ark. Code § 26-26-1120; Ark. Code § 26-26-1124 (in effect for 2010)
Ark. Const. Amendment 79
Arkansas (2009) Amendment 79 Assessor's Guide [http://www.arkansas.gov/acd/publications/Assessor__s_Guide_3rd_Edition_eff_7-1-09.pdf Accessed on 01/18/2012] View Archived Source
132 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
133 Arkansas 2019 Ark. Code § 26-26-1120;
Ark. Code § 26-26-1124 (in effect for 2019)
Ark. Const. Amendment 79
Arkansas Assessment Coordination Department, Property Tax Equalization and Appeal System: A Synopsis (2015)
[www.arkansas.gov/acd/publications/Synopsis2015.pdf accessed 08/18/2020]
View Archived Source
Arkansas (2012) Property Tax Equalization and Appeal System Synopsis
[http://www.accessarkansas.org/acd/faqs.html Accessed on 02/28/2019]
View Archived Source
134 Arkansas 2018 Ark. Code § 26-26-1120; Ark. Code § 26-26-1124 (in effect for 2018)
Ark. Const. Amendment 79
Arkansas Assessment Coordination Department, Property Tax Equalization and Appeal System: A Synopsis (2015)

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

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


Arkansas (2012) Property Tax Equalization and Appeal System Synopsis

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

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Arkansas/2012/AR_FAQs_docpub_State_of_Arkansas_14_Jun_2012.pdf]
135 Arkansas 2020 Ark. Code § 26-26-1120;
Ark. Code § 26-26-1124 (in effect for 2020)
Ark. Const. Amendment 79
Arkansas Assessment Coordination Department, Property Tax Equalization and Appeal System: A Synopsis (2015)
[www.arkansas.gov/acd/publications/Synopsis2015.pdf accessed 10/25/2021]
View Archived Source
136 Arkansas 2014 Ark. Code § 26-26-1120; Ark. Code § 26-26-1124 (in effect for 2014)
Arkansas (2012) Property Tax Equalization and Appeal System Synopsis [http://www.accessarkansas.org/acd/faqs.html Accessed on 05/18/2015] View Archived Source
137 Arkansas 2008 Ark. Code § 26-26-1120 (in effect for 2008); Ark. Code § 26-26-1124 (in effect for 2008)
Arkansas (2005) Property Tax
Equalization and Appeal System Synopsis [http://www.arkansas.gov/acd/publications/a_synopsis.pdf Accessed on 03/24/2010] View Archived Source
Arkansas (2006) Amendment 79 Assessor's Guide [http://www.arkansas.gov/acd/publications/amendment79_assessors-guide.pdf Accessed on 03/24/2010] View Archived Source
138 Arkansas 2011 Ark. Code § 26-26-1120 (in effect for 2011); Ark. Code § 26-26-1124 (in effect for 2011)
Arkansas (2011) Property Tax Equalization and Appeal System Synopsis [http://www.arkansas.gov/acd/publications/synopsis_2011.pdf Accessed on 01/18/2012] View Archived Source
Arkansas (2009) Amendment 79 Assessor's Guide [http://www.arkansas.gov/acd/publications/Assessor__s_Guide_3rd_Edition_eff_7-1-09.pdf Accessed on 01/18/2012] View Archived Source
139 Arkansas 2007 Ark. Code § 26-26-1120 (in effect for 2007); Ark. Code § 26-26-1124 (in effect for 2007)
Arkansas (2005) Property Tax
Equalization and Appeal System Synopsis [http://www.arkansas.gov/acd/publications/a_synopsis.pdf Accessed on 03/24/2010] View Archived Source
Arkansas (2006) Amendment 79 Assessor's Guide [http://www.arkansas.gov/acd/publications/amendment79_assessors-guide.pdf Accessed on 03/24/2010] View Archived Source
140 Arkansas 2021 Ark. Code § 26-26-1120;
Ark. Code § 26-26-1124 (in effect for 2021)
Ark. Const. Amendment 79
Arkansas Assessment Coordination Department, Property Tax Equalization and Appeal System: A Synopsis (2015)
[www.arkansas.gov/acd/publications/Synopsis2015.pdf accessed 10/25/2021]
View Archived Source
141 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]
142 Arkansas 2012 Ark. Code § 26-26-1120 (in effect for 2012); Ark. Code § 26-26-1124 (in effect for 2012)
Arkansas (2012) Property Tax Equalization and Appeal System Synopsis [http://www.accessarkansas.org/acd/faqs.html Accessed on 09/18/2013] View Archived Source
Arkansas (2009) Amendment 79 Assessor's Guide [http://www.arkansas.gov/acd/publications/Assessor__s_Guide_3rd_Edition_eff_7-1-09.pdf Accessed on 9/18/2013] View Archived Source
143 Arkansas 2022 Ark. Code § 26-26-1120;
Ark. Code § 26-26-1124 (in effect for 2022)
Ark. Const. Amendment 79
144 Arkansas 2009 Ark. Code § 26-26-1120 (in effect for 2009); Ark. Code § 26-26-1124 (in effect for 2009)
Arkansas (2005) Property Tax
Equalization and Appeal System Synopsis [http://www.arkansas.gov/acd/publications/a_synopsis.pdf Accessed on 03/24/2010] View Archived Source
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145 Arkansas 2006 Ark. Code § 26-26-1120 (in effect for 2006); Ark. Code § 26-26-1124 (in effect for 2006)
Arkansas (2005) Property Tax
Equalization and Appeal System Synopsis [http://www.arkansas.gov/acd/publications/a_synopsis.pdf Accessed on 03/24/2010] View Archived Source
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146 Arkansas 2013 Ark. Code § 26-26-1120 (in effect for 2013); Ark. Code § 26-26-1124 (in effect for 2013)
Arkansas (2012) Property Tax Equalization and Appeal System Synopsis [http://www.accessarkansas.org/acd/faqs.html Accessed on 11/12/2013] View Archived Source
147 Arkansas 2017 Ark. Code § 26-26-1120; Ark. Code § 26-26-1124 (in effect for 2017)
Ark. Const. Amendment 79
Arkansas Assessment Coordination Department, Property Tax Equalization and Appeal System: A Synopsis (2015)

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

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


Arkansas (2012) Property Tax Equalization and Appeal System Synopsis

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

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

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[http://www.ncsl.org/research/fiscal-policy/state-property-tax-freezes-and-assessment-freezes.aspx accessed 07/02/2018]
148 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
149 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
150 California 2006 Cal. Revenue and Taxation Code § 69.5 (in effect for 2006)
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[http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
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View Archived Source
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View Archived Source
151 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
152 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
153 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
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154 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
155 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]
156 California 2008 Cal. Revenue and Taxation Code § 69.5 (in effect for 2008)
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[http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
Cal. Const. Art. XIIIA § 2 (a)
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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
157 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
158 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
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View Archived Source

View Archived Source
159 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
160 California 2012 Cal. Revenue and Taxation Code § 20800 ~ 20808 (in effect for 2012)
2011 Cal. Stat. ch. 369
Cal. Const. Art. XIII, § 8.5
161 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
162 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
163 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
164 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
165 California 2011 Cal. Revenue and Taxation Code § 20800 ~ 20808 (in effect for 2012)
2011 Cal. Stat. 369
Cal. Const. Art. XIII, § 8.5
166 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
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[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
167 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
168 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
169 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
170 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
171 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
172 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
173 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
174 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
175 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
176 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
177 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
178 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
179 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
180 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
181 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
182 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]
183 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
184 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
185 California 2013 Cal. Revenue and Taxation Code § 20800 ~ §20808 (in effect for 2013)
Cal. Const. Art. XIII, § 8.5
186 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
187 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
188 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
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 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
191 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
192 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]
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193 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

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194 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
195 Colorado 2017 Colo. Rev. Stat. § 39-31-101 (in effect for 2017)
Property Tax/Rent/Heat Rebate 2017 Booklet Colorado Department of Revenue for filing in 2018
[https://www.colorado.gov/pacific/sites/default/files/104PTC.pdf Accessed on 02/1/2018]
View Archived Source

Property Tax/Rent/Heat Rebate 2016 Booklet for filing in 2017
[https://www.colorado.gov/pacific/sites/default/files/2016104PTC.pdf Accessed 08/23/2018]

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Final Fiscal Note (2014) Colorado Legislative Council Staff Fiscal Note

[http://www.leg.state.co.us/clics/clics2014a/csl.nsf/billcontainers/252DAD4B597DDA3387257C300005BB72/$FILE/SB014_f1.pdf Accessed 02/12/2018]

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Colorado Department of Revenue Taxation Division, Property Tax, Rent, Heat Credit Rebate

[https://www.colorado.gov/pacific/tax/property-tax-rent-heat-credit-ptc-rebate-file Accessed 09/06/2018]

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196 Colorado 2009 Colo. Rev. Stat. § 39-31-101 (in effect for 2009)
Annual Reports (2009) Colorado Department of Revenue, p. 30
[http://www.colorado.gov/cs/Satellite?blobcol=urldata&blobheader=application%2Fpdf&blobkey=id&blobtable=MungoBlobs&blobwhere=1251606078806&ssbinary=true Accessed on 11/16/2011]
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Property Tax/Rent /Heat Rebate Application (2009). Colorado Department of Revenue. [http://www.colorado.gov/cs/Satellite/Revenue/REVX/1216116072809 Accessed on 4/6/11] View Archived Source
197 Colorado 2013 Colo. Rev. Stat. § 39-31-101 (in effect for 2013)

Property Tax/Rent /Heat Rebate Application (2012). Colorado Department of Revenue. [http://www.colorado.gov/cs/Satellite?blobcol=urldata&blobheader=application%2Fpdf&blobkey=id&blobtable=MungoBlobs&blobwhere=1251844056862&ssbinary=true Accessed on 9/19/13] View Archived Source
198 Colorado 2012 Colo. Rev. Stat. § 39-3.7-101~102 (in effect for 2012)
199 Colorado 2017 Colo. Rev. Stat. § 39-3.5-103; Colo. Rev. Stat. § 39-3.5-105 (in effect for 2017)
Senior and Veteran Property Tax Programs Department of Revenue [https://www.colorado.gov/pacific/treasury/senior-and-veteran-property-tax-programs accessed 02/12/2018

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200 Colorado 2006 Colo. Rev. Stat. § 39-3.7-102 (in effect for 2006)
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.6 View Archived Source
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