Residential Property Tax Relief Programs

Tax reductions for residential property are a common means for states to ease the tax burden on homeowners and renters. Many states have multiple programs, with different levels of benefit available depending on the age, veteran status, and other characteristics of the taxpayer. The most common form of relief is a deduction from assessed value before the property tax rate is applied. Some states also provide tax reductions that are tied to income. The user may narrow the query by selecting applicant eligibility criteria, type of benefit, and whether there is an income ceiling.  

Summary tables for 2018 are available for exemptions and credits, circuit breakers, deferrals, and tax freezes.

For estimates of tax savings under each exemption and credit program offered in 2012, click here.

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State Yearsort ascending Program Name Benefit Type Eligibility Criteria Footnote Sources Record ID
Alabama 2012 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 1301 AL103_RR12
Georgia 2012 Homestead Exemption for Disabled Veterans Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1302 GA104_RR12
Washington 2012 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 1303 WA101_RR12
Maine 2012 Veteran Exemption Exemption Age, Disability, Veteran, Surviving Spouse 1304 ME103_RR12
California 2012 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1305 CA101_RR12
Connecticut 2012 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence 1306 CT102_RR12
Georgia 2012 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 1307 GA110_RR12
West Virginia 2012 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 1308 WV102_RR12
Wisconsin 2012 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Other Criteria 1309 WI102_RR12
Georgia 2012 School Property Tax Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 1310 GA108_RR12
Maine 2012 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 1311 ME109_RR12
Tennessee 2012 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1312 TN101_RR12
Michigan 2012 Homestead Property Tax Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Wealth Limit 1313 MI102_RR12
Florida 2012 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 1314 FL108_RR12
Kentucky 2012 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 1315 KY101_RR12
North Dakota 2012 Homestead Credit Circuit Breaker Age, Disability, Income Ceiling, Principal Residence, Renter, Wealth Limit 1316 ND101_RR12
Missouri 2012 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 1317 MO103_RR12
Delaware 2012 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1318 DE101_RR12
Arizona 2012 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1319 AZ102_RR12
California 2012 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 1320 CA106_RR12
Delaware 2012 Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 1321 DE103_RR12
Maryland 2012 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Homeowner, Income Ceiling, Principal Residence 1322 MD112_RR12
New York 2012 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1323 NY102_RR12
Illinois 2012 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 1324 IL102_RR12
Rhode Island 2012 Local Option Tax Rate and Valuation Freeze for Disabled Persons Credit Age, Disability, Income Ceiling 1325 RI102_RR12
Arkansas 2012 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 1326 AR103_RR12
Massachusetts 2012 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 1327 MA105_RR12
Utah 2012 Additional Homeowner Credit Credit Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 1328 UT106_RR12
Illinois 2012 Senior Citizens Homestead Exemption Exemption Age, Homeowner 1329 IL108_RR12
Oregon 2012 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 1330 OR101_RR12
Rhode Island 2012 Local Exemptions Exemption Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Veteran, Other Criteria 1331 RI106_RR12
Florida 2012 Local Option Homestead Exemption for Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence 1332 FL107_RR12
New Mexico 2012 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1333 NM101_RR12
Georgia 2012 Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling 1334 GA106_RR12
Idaho 2012 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1335 ID102_RR12
Washington 2012 Property Tax Exemption and Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 1336 WA102_RR12
Maine 2012 Deferred Collection of Homestead Property Taxes Deferral Age, Homeowner, Income Ceiling 1337 ME108_RR12
District of Columbia 2012 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1338 DC105_RR12
Nebraska 2012 Homestead Exemption for Senior Citizens Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1339 NE101_RR12
Oklahoma 2011 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1340 OK101_RR11
Alaska 2011 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1341 AK103_RR11
Colorado 2011 Senior Property Tax Exemption Exemption Age, Homeowner, Surviving Spouse, Other Criteria 1342 CO103_RR11
Massachusetts 2011 Real Estate Tax Credit for Persons Age 65 and Older (Circuit Breaker Credit) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 1343 MA108_RR11
Louisiana 2011 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1344 LA103_RR11
Georgia 2011 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 1345 GA103_RR11
Connecticut 2011 Exemption and Additional Exemption for Disabled Veterans Exemption Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 1346 CT105_RR11
Idaho 2011 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1347 ID103_RR11
Delaware 2011 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1348 DE101_RR11
New Jersey 2011 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1349 NJ107_RR11
Utah 2011 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1350 UT105_RR11
Georgia 2011 Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling 1351 GA106_RR11
Utah 2011 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 1352 UT102_RR11
New Jersey 2011 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling 1353 NJ103_RR11
Minnesota 2011 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Other Criteria 1354 MN104_RR11
Arizona 2011 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1355 AZ103_RR11
South Dakota 2011 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1356 SD101_RR11
Montana 2011 Elderly Homeowner/Renter Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter 1357 MT104_RR11
Virginia 2011 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 1358 VA101_RR11
Maine 2011 Maine Residents Property Tax and Rent Refund Program: Senior Refund Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 1359 ME102_RR11
Hawaii 2011 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 1360 HI102_RR11
West Virginia 2011 Senior Citizen Property Tax Payment Deferral Deferral Age, Homeowner 1361 WV106_RR11
Mississippi 2011 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 1362 MS103_RR11
South Dakota 2011 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 1363 SD103_RR11
West Virginia 2011 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 1364 WV102_RR11
Michigan 2011 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 1365 MI105_RR11
District of Columbia 2011 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1366 DC106_RR11
West Virginia 2011 Tax Relief for Elderly Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 1367 WV103_RR11
North Carolina 2011 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1368 NC101_RR11
Michigan 2011 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Renter, Surviving Spouse 1369 MI106_RR11
District of Columbia 2011 Elderly, Blind, or Disabled Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 1370 DC109_RR11
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 1371 CA102_RR11
New Hampshire 2011 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 1372 NH108_RR11
Texas 2011 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 1373 TX101_RR11
Colorado 2011 Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 1374 CO104_RR11
Wyoming 2011 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 1375 WY101_RR11
Kansas 2011 Homestead Property Tax Refund Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 1376 KS102_RR11
Maine 2011 Deferred Collection of Homestead Property Taxes Deferral Age, Homeowner, Income Ceiling 1377 ME108_RR11
Wisconsin 2011 Homestead Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 1378 WI101_RR11
Maine 2011 Veteran Exemption Exemption Age, Disability, Veteran, Surviving Spouse 1379 ME103_RR11
Georgia 2011 Homestead Exemption for Disabled Veterans Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1380 GA104_RR11
Connecticut 2011 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1381 CT108_RR11
New Mexico 2011 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1382 NM105_RR11
New York 2011 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1383 NY112_RR11
Washington 2011 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1384 WA104_RR11
Florida 2011 Homestead Tax Deferral Deferral Age, Homeowner, Principal Residence 1385 FL105_RR11
Tennessee 2011 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1386 TN101_RR11
Massachusetts 2011 Tax Deferral and Recovery for Members of the Armed Forces Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Other Criteria 1387 MA102_RR11
Maryland 2011 Renters' Tax Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 1388 MD103_RR11
Tennessee 2011 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1389 TN103_RR11
Arkansas 2011 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 1390 AR103_RR11
Rhode Island 2011 Local Property Credits Credit Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1391 RI104_RR11
New Jersey 2011 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 1392 NJ104_RR11
Oklahoma 2011 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1393 OK105_RR11
Rhode Island 2011 Local Assessment Freezes Assessment Freeze Age, Disability, Income Ceiling, Surviving Spouse, Other Criteria 1394 RI103_RR11
Georgia 2011 School Property Tax Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 1395 GA108_RR11
Washington 2011 Property Tax Exemption and Freeze for the Elderly, Disabled or Veterans Assessment Freeze, Exemption Age, Disability, Homeowner, Income Ceiling, Veteran, Surviving Spouse 1396 WA102_RR11
Florida 2011 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 1397 FL108_RR11
South Dakota 2011 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 1398 SD105_RR11
Massachusetts 2011 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1399 MA104_RR11
Illinois 2011 Senior Citizens Homestead Exemption Exemption Age, Homeowner 1400 IL108_RR11

Pages

# State Year Source
1301 Utah 2012 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2012)
Utah Const. art. XIII, § 3 (in effect for 2012)
Tax Relief and Abatement Standards of Practice (2012), Utah State Tax Commission [http://propertytax.utah.gov/library/pdf/standards/standard03.pdf Accessed 12/21/2012 View Archived Source

Property Tax Abatement, Deferral and Exemption Programs for Individuals Publication 36 (2012) Utah State Tax Commission [http://tax.utah.gov/forms/pdf Accessed 12/21/2012] View Archived Source
1302 Arizona 2012 Arz. Const. Art. IX § 18 (7)
1303 Washington 2012 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (1-5) (in effect for 2012); Wash. Rev. Code 84.04.140 (In effect for 2012)
Const. of the State of Wash. Article VII §10
1304 Texas 2012 Tex. Tax Code Ann. § 11.22 (in effect for 2012); Tex. Tax Code Ann. § 11.131 (in effect for 2012)
Tex. Constitution Article VIII §2
1305 Maine 2012 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2012)
Summary of Major State Funding (3 Oct 2012), Office of Fiscal and Program Review, p. 8
[http://www.maine.gov/revenue/propertytax/sidebar/exemptions.htm Accessed 09/30/2013]
View Archived Source
1306 Massachusetts 2012 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2012); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2012)
1307 Connecticut 2012 Conn. Gen. Stat. § 12-81(20) (in effect for 2012); Conn. Gen. Stat. § 12-81g (in effect for 2012); Conn. Gen. Stat. § 12-90 (in effect for 2012)
Property Tax Relief for Homeowners OLR Research Report 2012-R-0104 [http://www.cga.ct.gov/2012/rpt/2012-R-0104.htm Accessed 9/16/2013] View Archived Source
1308 Illinois 2012 65 Ill. Comp. Stat. § 75/0.01 ~ § 75/1 (in effect for 2012)
1309 Rhode Island 2012 R.I. Gen. Laws § 44-3-16.1 (in effect for 2012); R.I. Gen. Laws § 44-3-20 (in effect for 2012); R.I. Gen. Laws § 44-3-20.1 ~ § 44-3-20.4 (in effect for 2012); R.I. Gen. Laws § 44-3-57 (in effect for 2012); R.I. Gen. Laws § 44-3-58 (in effect for 2012); R.I. Gen. Laws § 44-3-58.1 (in effect for 2012)
1310 Rhode Island 2012 R.I. Gen. Laws § 44-3-3 (16) (in effect for 2012); R.I. Gen. Laws § 44-3-4 (in effect for 2012); R.I. Gen. Laws § 44-3-4.2 (in effect for 2012); R.I. Gen. Laws § 44-3-5 (in effect for 2012); R.I. Gen. Laws § 44-3-5.1 (in effect for 2012); R.I. Gen. Laws § 44-3-12 (in effect for 2012); R.I. Gen. Laws § 44-3-13.9 (in effect for 2012); R.I. Gen. Laws § 44-3-13.12 (in effect for 2012); R.I. Gen. Laws § 44-3-13.13 (in effect for 2012); R.I. Gen. Laws § 44-3-15.2 (in effect for 2012); R.I. Gen. Laws § 44-3-16 (in effect for 2012); R.I. Gen. Laws § 44-3-22 (in effect for 2012); R.I. Gen. Laws § 44-3-23 (in effect for 2012); R.I. Gen. Laws § 44-3-25 (in effect for 2012); R.I. Gen. Laws § 44-3-25.1 (in effect for 2012); R.I. Gen. Laws § 44-3-27 (in effect for 2012); R.I. Gen. Laws § 44-3-27.1 (in effect for 2012); R.I. Gen. Laws § 44-3-28 (in effect for 2012); R.I. Gen. Laws § 44-3-31 (in effect for 2012); R.I. Gen. Laws § 44-3-32 (in effect for 2012); R.I. Gen. Laws § 44-3-34 (in effect for 2012); R.I. Gen. Laws § 44-3-35 (in effect for 2012); R.I. Gen. Laws § 44-3-36 (in effect for 2012); R.I. Gen. Laws § 44-3-39 (in effect for 2012); R.I. Gen. Laws § 44-3-50 (in effect for 2012); R.I. Gen. Laws § 44-3-51 (in effect for 2012); R.I. Gen. Laws § 44-3-52 (in effect for 2012); R.I. Gen. Laws § 44-5-80 (in effect for 2012)
1311 New Mexico 2012 N.M. Stat. § 7-36-21.3 (in effect for 2012)
1312 Tennessee 2012 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2012)

Elderly or Disabled Homeowner Property Tax Relief (2012), Tennessee Comptroller of the Treasury [http://web.archive.org/web/20121103005117/http://www.comptroller.tn.gov/pa/patxr.asp Accessed 09/24/2013] View Archived Source
1313 Georgia 2012 Ga. Code Ann. § 48-5-40 (in effect for 2012); Ga. Code Ann. § 48-5-47.1 (in effect for 2012)
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 10/1/2013] View Archived Source
1314 Idaho 2012 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2012)
2012 Idaho State Tax Commission (no date) [http://tax.idaho.gov/search-formspublications.cfm?ch=home&t=pt Accessed 09/18/2013]
View Archived Source
1315 Kentucky 2012 Ky. Rev. Stat. Ann. § 132.751; Ky. Rev. Stat. Ann. § 132.810 (in effect for 2012)
Scott County Homestead Exemption Increase (2011), Property Valuation Administrator [http://www.scpva.com/news2.html Accessed on 04/27/2011] View Archived Source

Application for Exemption under the Homestead/ Disability Amendment (no date), Kentucky Department of Revenue [http://revenue.ky.gov/NR/rdonlyres/8DC755CA-472A-4267-80B6-E61FEA4C3BE4/0/62A350.pdf Accessed on 04/14/2010] View Archived Source
1316 Missouri 2012 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2012)
Property Tax Credit Claim FAQ (no date) Missouri Department of Revenue [http://dor.mo.gov/faq/personal/ptc.php#q1 Accessed 4/25/2013] View Archived Source
1317 District of Columbia 2012 DC ST § 47-845 (in effect for 2012); DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2012)
1318 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
1319 Nebraska 2012 Neb. Rev. Stat. § 77-3501 ~ § 77-3507; Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2012)
Nebraska Homestead Exemption (2012), Department of Revenue [http://www.revenue.state.ne.us/info/96-299.pdfAccessed on 12/13/2012] View Archived Source
1320 New York 2012 N.Y. R.P.T Law § 467 (in effect for 2012)
1321 Georgia 2012 Ga. Code Ann. § 48-5-52 (in effect for 2012)
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 10/01/2013] View Archived Source
1322 Maine 2012 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2012)
1323 Michigan 2012 Mich. Comp. Laws § 206.520 (in effect for 2012); Mich. Comp. Laws § 206.522 (in effect for 2012)
2011 Mich. P.A. 1973 No. 20, § 520; 2011 Mich. P.A. 1973 No. 20, § 522
Michican Homstead Property Tax Credit Information, Dept of Treasury (2013) [http://www.michigan.gov/taxes/0,1607,7-238-43535_43538---,00.html#noprint Accessed 10/9/2013 View Archived Source
1324 Florida 2012 Fla. Stat. § 196.082 (in effect for 2012); Fla. Stat. § 196.091 (in effect for 2012)
Fla. Const. Art. VII § 6

Homestead and Other Exemptions (no date), Department of Revenue [http://dor.myflorida.com/dor/property/taxpayers/exemptions.html Accessed on 10/2/2013] View Archived Source
1325 North Dakota 2012 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2012)
1326 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)
1327 Utah 2012 Utah Code § 59-2-1202(7)(c)(i) (in effect for 2012)
Utah Const. art. XIII, § 3 (in effect for 2012)
Tax Relief and Abatement (2012), Utah State Tax Commission [http://propertytax.utah.gov/generalinformation/forms/standards-of-practice-forms Accessed on 09/25/2013] View Archived Source
1328 Oregon 2012 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2012); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2012)
Property Tax Publication (2012), Oregon Department of Revenue [http://web.archive.org/web/20120605122049/http://www.oregon.gov/dor/SCD/Pages/formpub.aspx Accessed on 10/15/13] View Archived Source
Property Taxes: Deferral Programs, Oregon Department of Revenue [http://www.oregon.gov/DOR/SCD/Pages/changes-impacting-deferral.aspx Accessed on 2/1/2013] View Archived Source
1329 Delaware 2012 Del. Code tit. 14, § 1917 (c) (in effect for 2012)
Answers to Some Commonly Asked Questions About the Senior School Property Tax Credit, Delaware Department of Finance [http://finance.delaware.gov/publications/proptax/proptaxq_a.shtml Accessed 09/18/2013] View Archived Source
1330 Maryland 2012 Md. Code Ann. Tax-Prop. § 9-245 (in effect for 2012)
1331 Florida 2012 Fla. Stat. § 196.075 (in effect for 2012)
2012 Fla. Laws ch. 57
Fla. Const. Art. VII §6(d)
Florida Property Tax Valuation and Income Limitation Rates
[http://dor.myflorida.com/dor/property/resources/limitations.html Accessed on 10/2/2013]
View Archived Source
Homestead and Other Exemptions (no date), Department of Revenue [http://dor.myflorida.com/dor/property/taxpayers/exemptions.html Accessed on 10/2/2013] View Archived Source
1332 Illinois 2012 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2012)
Illinois Revenue (2013), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 9/26/2013] View Archived Source
1333 Rhode Island 2012 R.I. Gen. Laws § 44-3-15 (in effect for 2012)
1334 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
1335 Washington 2012 Wash. Rev. Code § 84.36.379 (in effect for 2012); Wash. Rev. Code § 84.36.381(6) (in effect for 2012); Wash. Rev. Code § 84.04.140 (in effect for 2012)
Const. of the State of Wash. Article VII §10
1336 Maine 2012 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2012)
Summary of Major State Funding (3 Oct 2012) Office of Fiscal and Program Review, p. 13
[http://www.maine.gov/legis/ofpr/municipal_funding_report/2012report/index.htm Accessed 09/30/2013] View Archived Source
1337 Massachusetts 2012 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2012)
1338 Delaware 2012 Del. Code tit. 9, § 8131 ~ §8135;
Del. Code tit. 9, § 8141;
Del. Code tit. 9, § 8363;
Del. Code tit. 22 §1001-1005 (in effect for 2012)
New Castle County Office of Finance-Assessment Application for Real Estate or Mobile Home Exemption
[https://www.newcastlede.gov/2076/Seniors Accessed 07/18/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Delaware/2022/de_local_options_seniors_new_castle_county_de_-_official_website.pdf
1339 Illinois 2012 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2012)
Illinois Revenue (2013), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 9/26/2013] View Archived Source
1340 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
1341 Montana 2011 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2011)
Montana Elderly Homeowner/Renter Credit Application (2011), Montana Department of Revenue [http://svc.mt.gov/dor/taxform/formlist.aspx?CategoryId=1 Accessed on 02/13/2012] View Archived Source
2008-2010 Biennial Report, Tax Expenditures (2011), Montana Department of Revenue, p. 250 [http://revenue.mt.gov/publications/biennial_reports/default.mcpx Accessed on 4/11/11]
1342 Michigan 2011 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2011)
Michigan Tax Payer's Guide (2012), Michigan Legislature, pp. 3-4. [http://www.legislature.mi.gov/documents/Publications/TaxPayersGuide2012.pdfAccessed 02/09/2012] View Archived Source
Frequently Asked Questions (FAQs) About Deferred Special Assessments, Michigan Department of Treasury [http://www.michigan.gov/documents/treasury/DeferredSpecialAssessments_189257_7.pdf Accessed 4/10/2011]
View Archived Source
1343 District of Columbia 2011 DC ST § 47-863 (in effect for 2011)

District of Columbia Office of Tax and Revenue, Senior Citizen or Disabled Property Owner Tax Relief (No Date) [http://otr.cfo.dc.gov/otr/cwp/view,a,1330,q,594261.asp Accessed 11/18/2011] View Archived Source
1344 Virginia 2011 Va. Code Ann. § 58.1-3210
(In effect for 2011)
L. 2011 cc. 438, 496, §4.
Constitution of Virginia Article X, §6 (7)(b)
1345 Colorado 2011 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2011)
2010 Colorado Session Law, Chapter 311 (SB10-190)
Colo. Const. Art. X, Section 3.5
2011 Annual Report, Colorado Department of Local Affairs, Property Tax Division
http://dola.colorado.gov/dpt/publications/docs/2011_Annual_Report/entire_manual_web.pdf
(Accessed 10/4/2012)


2010 Annual Report, Colorado Department of Local Affairs, Property Tax Division [http://dola.colorado.gov/dpt/publications/docs/2010_annual_report/SECII.pdf Accessed on 11/16/2011]
Colorado Department of Treasury, Senior and Veteran Property-Tax Programs
[http://www.colorado.gov/cs/Satellite/Treasury_v2/CBON/1251590262914 Accessed 12/16/2012] View Archived Source
1346 Maine 2011 Me. Rev. Stat. Ann. tit. 36, § 6201 ~ § 6220 (in effect for 2011)
Maine Tax Expenditure Report 2012-2013 (2010) Department of Administrative and Financial Services p. 42 and p. 262.
[http://www.maine.gov/revenue/research/homepage.htm Accessed on 2/17/11]
View Archived Source
1347 Hawaii 2011 Haw. Rev. Stat. § 246A-2 (in effect for 2011); Haw. Rev. Stat. § 246-26(d) (in effect for 2011)
Number and Amount of Exemption by Type (2011), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 02/02/2012]
1348 Georgia 2011 Ga. Code Ann. § 48-5-70 ~ § 48-5-84 (in effect for 2011)
Property Tax Deferrals (no date), Georgia Department of Revenue [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/deferrals.aspx Accessed 5/6/2011] View Archived Source
1349 Louisiana 2011 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2011)
La. Const. Art. VII, §18 (G)
1350 West Virginia 2011 W. Va. Code § 11-6I-1 ~ § 11-6I-11 (in effect for 2010)
1351 Idaho 2011 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2011)
Circuit Breaker Statistics (2011) Idaho State Tax Commission
[tax.idaho.gov/pubs/EPB00089_12-31-2011.pdf Accessed 10/8/2012]

Circuit Breaker Statistics (2010) Idaho State Tax Commission [http://tax.idaho.gov/s-results-pub.cfm?subptkey=policy Accessed 04/10/2011]
View Archived Source
1352 South Dakota 2011 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2011)
Homestead Exemption Program (2011), South Dakota Department of Revenue
[http://www.state.sd.us/drr2/propspectax/property/publications.htm Accessed on 5/9/11]
View Archived Source
1353 New Jersey 2011 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2011)
2011 Homestead Benefit Amount for Homeowners Age 65 or Older and/or Disabled (August 2015) New Jersey Department of the Treasury, Division of Taxation [http://www.state.nj.us/treasury/taxation/homestead/2011hrhomeowneramounts.shtml Accessed on 09/01/2016] View Archived Source
1354 Mississippi 2011 Miss. Code Ann. § 27-33-19 (in effect for 2011); Miss. Code Ann. § 27-33-67(1) (in effect for 2011); Miss. Code Ann. § 27-33-75 (in effect for 2011); Miss. Code Ann. § 27-33-77 (in effect for 2011)
1355 Alaska 2011 Alaska Stat. § 29.45.030(in effect for 2011)
Alaska Taxable 2011 (2012) p. 65 Department of Commerce [http://www.commerce.state.ak.us/dca/osa/pub/11Taxable.pdf Accessed 02/01/2012]
View Archived Source
1356 Oklahoma 2011 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2011)
Taxpayer's Rights, Remedies and Responsibilities (2011), Oklahoma Tax Commission, p. 4-5. [http://www.tax.ok.gov/advform/TES-14.pdf Accessed 04/28/2011] View Archived Source
1357 Utah 2011 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2011)
Utah Const. Art. XIII, § 3 (in effect for 2011)
Tax Relief and Abatement Standards of Practice (2011), Utah State Tax Commission [http://propertytax.utah.gov/library/pdf/standards/standard03.pdf Accessed on 01/11/2012] View Archived Source

Property Tax Abatement, Deferral and Exemption Programs for Individuals (2011) Utah State Tax Commission Publication 36 [http://tax.utah.gov/forms/ Accessed 4/15/2011] View Archived Source
1358 Massachusetts 2011 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2011)
1359 Connecticut 2011 Conn. Gen. Stat. § 12-81(20) (in effect for 2011); Conn. Gen. Stat. § 12-81g (in effect for 2011); Conn. Gen. Stat. § 12-90 (in effect for 2011)
1360 South Dakota 2011 S.D. Codified Laws §10-18A-1 ~ §10-18A-16 (in effect for 2011)
2011 Sales and Property Tax Refund Application
[http://www.state.sd.us/drr2/propspectax/property/taxrefundapplication.pdf Accessed 10/8/2012]

2010 Sales and Property Tax Refund Application [http://www.state.sd.us/drr2/propspectax/property/taxrefundapplication.pdf Accessed 1/10/2012]
View Archived Source
Property and Sales Tax Relief Programs (No date), Department of Revenue [http://www.state.sd.us/drr2/propspectax/property/relief.htm Accessed on 5/9/11] View Archived Source
1361 Utah 2011 Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2011)
Utah Const. art. XIII, § 3 (in effect for 2011)
Tax Relief and Abatement Standards of Practice (2011), Utah State Tax Commission [http://propertytax.utah.gov/library/pdf/standards/standard03.pdf Accessed on 01/11/2012] View Archived Source

Property Tax Abatement, Deferral and Exemption Programs for Individuals (2011) Utah State Tax Commission Publication 36 [http://tax.utah.gov/forms/ Accessed 4/15/2011] View Archived Source

Utah Property Tax 2010 Annual Statistical Report (2011), Utah Department of Revenue, [http://propertytax.utah.gov/reports-and-statistics/annual-statistical-report.html Accessed 01/20/2012] View Archived Source
1362 Georgia 2011 Ga. Code Ann. § 48-5-40 (in effect for 2011); Ga. Code Ann. § 48-5-47.1 (in effect for 2011)
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 05/04/2011] View Archived Source
1363 New Jersey 2011 N.J. Rev. Stat. § 54:4-8.41 (in effect for 2011)
N.J. Const., Art. VIII, Sec. 1, Para. 4 (in effect for 2011)
1364 West Virginia 2011 W. Va. Code § 11-21-21 (in effect for 2011)
2011 Senior Citizens Tax Credit
[http://www.state.wv.us/taxrev/publications/pressRelease/2011/pressRelease.2011.01.26.pit-02.pdf Accessed 10/8/2012]

Senior Citizens Tax Credit (2010), West Virginia State Tax Department [http://www.state.wv.us/taxrev/tsdPublications/tsd411.pdf Accessed 01/26/2012] View Archived Source
1365 Minnesota 2011 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2011)

Property Tax Deferral for Senior Citizens Form (2011) Minnesota Department of Revenue [http://taxes.state.mn.us/property/pages/forms.aspx Accessed 04/10/2011] View Archived Source
Senior Citizens Property Tax Deferral (2011), Department of Revenue [http://taxes.state.mn.us/property/pages/publications_fact_sheets_property_fact_sheet.aspx Accessed on 02/16/2012] View Archived Source
1366 Delaware 2011 Del. Code tit. 9, § 8131 ~ §8135;
Del. Code tit. 9, § 8141;
Del. Code tit. 9, § 8363;
Del. Code tit. 22 §1001-1005 (in effect for 2011)
New Castle County Office of Finance-Assessment Application for Real Estate or Mobile Home Exemption
[https://www.newcastlede.gov/2076/Seniors Accessed 07/18/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Delaware/2022/de_local_options_seniors_new_castle_county_de_-_official_website.pdf
1367 West Virginia 2011 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2011)
1368 Rhode Island 2011 R.I. Gen. Laws § 44-3-15.1 (in effect for 2011); R.I. Gen. Laws § 44-3-16 (in effect for 2011); R.I. Gen. Laws § 44-3-16.2 (in effect for 2011); R.I. Gen. Laws § 44-3-31.1 (in effect for 2011)
1369 Florida 2011 Fla. Stat. § 196.082 (in effect for 2011); Fla. Stat. § 196.091 (in effect for 2011)
Application for Homestead Tax Discount for Veterans Age 65 and Older with a Combat-Related Disability (2009)
[http://dor.myflorida.com/dor/forms/index.html#adval Accessed on 11/10/2010]
View Archived Source
Fla. Const. Art. VII § 6

Disabled Veterans’ Property Tax Discount on Homestead Property, Florida Department of Revenue Bulletin (current version)
[http://dor.myflorida.com/dor/property/veteran/ Accessed 10/8/2012]

Disabled Veterans’ Property Tax Discount on Homestead Property, Florida Department of Revenue Bulletin (2006)
[http://dor.myflorida.com/dor/property/veteran/ Accessed on 11/10/10]
View Archived Source
1370 Michigan 2011 Mich. Comp. Laws § 206.520 (in effect for 2011); Mich. Comp. Laws § 206.522 (in effect for 2011)
Michigan Tax Payer's Guide (2012), Michigan Legislature, p. 14. [http://www.legislature.mi.gov/documents/Publications/TaxPayersGuide2012.pdfAccessed 02/09/2012] View Archived Source
Homestead Property Tax Information (no date), Department of Treasury [http://www.michigan.gov/taxes/0,1607,7-238-43535_43538---,00.html Accessed on 04/20/2010] View Archived Source
1371 District of Columbia 2011 DC ST § 47-1806.06 (in effect for 2011)
1372 Massachusetts 2011 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2011); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2011)
Senior, Surviving Spouse or Minor, Veteran, Blind Application for Statutory Exemption (2011) The Commonwealth of Massachusetts [http://www.mass.gov/dor/docs/dls/publ/forms/all-personal-96.pdf Accessed 12/22/2011] View Archived Source

Taxpayer's Guide to Real Estate Tax Exemptions in Massachusetts: Seniors, Surviving Spouses, Children (2011), Department of Revenue [http://www.mass.gov/dor/docs/dls/publ/brochures/survivchildeld.pdf Accessed on 12/22/2011] View Archived Source
1373 Illinois 2011 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2011)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 10/8/2012] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
1374 Maine 2011 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2011)
Summary of Major State Funding (2011) Office of Fiscal and Program Review, p. 13
[http://www.maine.gov/legis/ofpr/municipal_funding_report/2011report/appendix_a.pdf Accessed 02/09/2012] View Archived Source
1375 Colorado 2011 Colo. Rev. Stat. § 39-3.7-102 (in effect for 2011)
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.6 View Archived Source
Rebates and Deferrals (2010), Colorado Department of Local Affairs. [http://dola.colorado.gov/dpt/publications/brochures_index.htm Accessed on 4/6/2011] View Archived Source
1376 Missouri 2011 ; Mo. Rev. Stat. § 137.106 sub§18(2) (in effect for 2011)
Mo. Const. Art. X, § 17
Homestead Preservation Tax Credit (no date) Missouri Department of Revenue [http://dor.mo.gov/personal/homestead/ Accessed 10/8/2012]
View Archived Source

Missouri’s Homestead Preservation Act (2006), Missouri Senate [http://www.senate.mo.gov/05info/members/d23/Homestead_preservation.pdf Accessed on 04/22/2010]
View Archived Source
Department of Revenue Tax Credit Analysis of Homestead Preservation Credit [http://tcrc.mo.gov/pdf/Homestead-Preservation-Credit.pdf accessed 05/23/2013 View Archived Source
1377 New York 2011 N.Y. R.P.T Law § 460 (in effect for 2011)
Exemption Administration Manual Clergy (2009), Office of Real Property Services [http://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec460.htm Accessed on 01/09/2012] View Archived Source
1378 Georgia 2011 Ga. Code Ann. § 48-5-48 (in effect for 2011)
Ga. Const. Art. VII §II V¶
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 05/04/2011] View Archived Source
1379 Iowa 2011 Iowa Code § 25B.7 (in effect for 2011); Iowa Code § 422.4 (in effect for 2011); Iowa Code § 425.17 (in effect for 2011); Iowa Code § 425.19 (in effect for 2011); Iowa Code § 425.23 (in effect for 2011); Iowa Code § 425.24 (in effect for 2011); Iowa Code § 425.29 (in effect for 2011); Iowa Code § 425.40 (in effect for 2011)
Legislative Guide to Local Property Tax (2007), Legislative Services Agency [http://www.legis.state.ia.us/Central/Guides/proptax.pdf Accessed on 10/08/2012]
View Archived Source
Property Tax Credits and Exemptions (no date), Iowa Department of Revenue [http://www.state.ia.us/tax/taxlaw/PropertyTaxCredits.html Accessed on 04/14/2010]
View Archived Source
1380 Maine 2011 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2011)
Summary of Major State Funding (2011), Office of Fiscal and Program Review, p. 8
[http://www.maine.gov/legis/ofpr/municipal_funding_report/2011report/exhibit_e.pdf Accessed 02/09/2012] View Archived Source
[http://www.maine.gov/revenue/propertytax/sidebar/exemptions.htm Accessed on 10/26/10]
1381 South Dakota 2011 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2011)
Application for Property Tax Reduction from Municipal Taxes for the Elderly and Disabled (2011) [https://www.state.sd.us/eforms/secure/eforms/E1295V11-ApplicationForPropertyTaxReductionFromMunicipalTaxesForTheElderlyAndDisabled.pdf Accessed 01/10/2012] View Archived Source
2011 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Program Application,[https://www.state.sd.us/eforms/secure/eforms/E1295V12-ApplicationForPropertyTaxReductionFromMunicipalTaxesForTheElderlyAndDisabled.pdf Accessed 10/8/2012]

2010 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Program Application, South Dakota Department of Revenue [http://www.state.sd.us/drr2/propspectax/property/publications.htm Accessed on 4/13/11] View Archived Source
1382 Massachusetts 2011 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2011)
Taxpayer's Guide to Local Property Tax Deferrals: Seniors (2011) Massachusetts Department of Revenue [http://www.mass.gov/dor/docs/dls/publ/brochures/proptaxdef.pdf Accessed 12/22/2011] View Archived Source

Seniors 65 and Older Application for Property Tax Deferral (2009) The Commonwealth of Massachusetts [http://www.mass.gov/dor/docs/dls/publ/forms/97-41a-application.pdf Accessed 12/22/2011] View Archived Source
1383 Washington 2011 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (in effect for 2011); Wash. Rev. Code § 84.04.140 (in effect for 2011)
Const. of the State of Wash. Article VII §10
Property Tax Statistics (2011) State of Washington Department of Revenue [http://dor.wa.gov/docs/reports/2011/Property_Tax_Statistics_2011/Table_18.pdf Accessed 02/01/2012]
1384 New Mexico 2011 N.M. Stat. § 7-2-18 (in effect for 2011)
1385 North Carolina 2011 N.C. Gen. Stat. § 105‑277.1 (in effect for 2011)
Low-Income Homestead Exclusion (2011), Tax Relief [http://charmeck.org/mecklenburg/county/AssessorsOffice/Pages/Tax%20Relief.aspx Accessed 01/09/2012] View Archived Source
1386 Pennsylvania 2011 53 P.S. § 6926.1303 ~ 53 P.S. § 6926.1304 (in effect for 2011)
2012 Report to the Pennsylvania General Assembly on the PTRR Program (2012)[http://www.portal.state.pa.us/portal/server.pt/community/reports_and_statistics/17303/property_tax_rent_rebate_program_reports/602461 Accessed 01/10/2012]
1387 California 2011 Cal. Revenue and Taxation Code § 20800 ~ 20808 (in effect for 2012)
2011 Cal. Stat. 369
Cal. Const. Art. XIII, § 8.5
1388 New Hampshire 2011 N.H. Rev. Stat. § 72:33 (in effect for 2011); N.H. Rev. Stat. § 72:38-a (in effect for 2011)
Elderly and Disabled Tax Deferral Application (2008) New Hampshire Department of Revenue Administration [http://www.nh.gov/revenue/munc_prop/exmptcrdfrms.htm Accessed 10/8/2012] View Archived Source
1389 Tennessee 2011 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2011)
1390 Rhode Island 2011 R.I. Gen. Laws § 44-3-15.3 (in effect for 2011); R.I. Gen. Laws § 44-3-15.4 (in effect for 2011); R.I. Gen. Laws § 44-3-56 (in effect for 2011); R.I. Gen. Laws § 44-33.3-1 ~ § 44-33.3-9 (in effect for 2011); R.I. Gen. Laws § 44-33.4-1 ~ § 44-33.4-9 (in effect for 2011); R.I. Gen. Laws § 44-33.5-1 ~ § 44-33.5-9 (in effect for 2011)
1391 Kansas 2011 Kan. Stat. Ann. § 79-4501 ~ 79-4521 (in effect for 2011)
2011 Kansas Homestead Claim, Kansas Department of Revenue [http://www.ksrevenue.org/pdf/k-40h11.pdf Accessed on 12/19/2012]
View Archived Source
1392 Texas 2011 Tex. Tax Code Ann. § 11.13 (in effect for 2011)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
1393 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
1394 Wisconsin 2011 Wis. Stat. § 71.07 (4); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2011)
L. 2011 Act 32
The Homestead Tax Credit Program: Summary for FY2010 (2010), Wisconsin Department of Revenue [http://www.revenue.wi.gov/ra/10hmsted.pdf Accessed 4/22/2011]
View Archived Source
1395 Wyoming 2011 Wyo. Stat. § 39-11-109 (in effect for 2011)

Tax Refund for Elderly and Disabled (No date), Wyoming Department of Health [http://health.wyo.gov/main/tred.html Accessed 01/17/2012] View Archived Source
1396 Oklahoma 2011 Okla. Stat. tit 68 §2888; Okla. Stat. tit 68 §2893; Okla. Stat. §68-2890.1(B) (in effect for 2011).
Okla. Const. art. X, § 8C (in effect for 2012)
Senior Property Valuation Freeze (2005), Oklahoma Tax Commission [http://www.tax.ok.gov/oktax/advform/SPVF05.pdf Accessed on 12/20/2011] View Archived Source
1397 Connecticut 2011 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2011)
Connecticut Office of Legislative Research "Property Tax Relief for Homeowners, 2012-R-0104
[http://www.cga.ct.gov/2012/rpt/2012-R-0104.htm Accessed 12/17/2012 View Archived Source

FY2012-FY2013 Biennium Governor's Budget (2011), Connecticut Office of Policy and Management, p. E-1 [http://www.ct.gov/opm/lib/opm/budget/2012_2013_biennial_budget/section_e_municipalaid.pdf Accessed 4/15/2011]
View Archived Source
1398 South Dakota 2011 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2011)
2011 Assessment Freeze Application (PT-38), South Dakota Department of Revenue
[http://www.state.sd.us/drr2/propspectax/property/taxrefundapplication.pdf Accessed 10/8/2012]
View Archived Source
1399 Illinois 2011 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2011)
L. 2011, P.A. 97-481 §5.
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 10/8/2012] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
1400 Rhode Island 2011 R.I. Gen. Laws § 44-3-3 (16) (in effect for 2011); R.I. Gen. Laws § 44-3-4 (in effect for 2011); R.I. Gen. Laws § 44-3-4.2 (in effect for 2011); R.I. Gen. Laws § 44-3-5 (in effect for 2011); R.I. Gen. Laws § 44-3-5.1 (in effect for 2011); R.I. Gen. Laws § 44-3-12 (in effect for 2011); R.I. Gen. Laws § 44-3-13.9 (in effect for 2011); R.I. Gen. Laws § 44-3-13.12 (in effect for 2011); R.I. Gen. Laws § 44-3-13.13 (in effect for 2011); R.I. Gen. Laws § 44-3-15.2 (in effect for 2011); R.I. Gen. Laws § 44-3-16 (in effect for 2011); R.I. Gen. Laws § 44-3-22 (in effect for 2011); R.I. Gen. Laws § 44-3-23 (in effect for 2011); R.I. Gen. Laws § 44-3-25 (in effect for 2011); R.I. Gen. Laws § 44-3-25.1 (in effect for 2011); R.I. Gen. Laws § 44-3-27 (in effect for 2011); R.I. Gen. Laws § 44-3-27.1 (in effect for 2011); R.I. Gen. Laws § 44-3-28 (in effect for 2011); R.I. Gen. Laws § 44-3-31 (in effect for 2011); R.I. Gen. Laws § 44-3-32 (in effect for 2011); R.I. Gen. Laws § 44-3-34 (in effect for 2011); R.I. Gen. Laws § 44-3-35 (in effect for 2011); R.I. Gen. Laws § 44-3-36 (in effect for 2011); R.I. Gen. Laws § 44-3-39 (in effect for 2011); R.I. Gen. Laws § 44-3-50 (in effect for 2011); R.I. Gen. Laws § 44-3-51 (in effect for 2011); R.I. Gen. Laws § 44-3-52 (in effect for 2011); R.I. Gen. Laws § 44-5-80 (in effect for 2011)
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