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
North Carolina 2006 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1401 NC101_RR06
North Carolina 2018 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1402 NC101_RR18
North Carolina 2008 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1403 NC101_RR08
North Carolina 2014 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1404 NC103_RR14
North Carolina 2010 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1405 NC103_RR10
North Carolina 2007 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1406 NC101_RR07
North Carolina 2012 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1407 NC101_RR12
North Carolina 2009 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1408 NC101_RR09
North Carolina 2019 Homestead Circuit Breaker Tax Deferment for Senior or Disabled Citizens Circuit Breaker, Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1409 NC103_RR19
North Carolina 2011 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1410 NC101_RR11
North Carolina 2012 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1411 NC103_RR12
North Carolina 2009 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1412 NC103_RR09
North Carolina 2020 Homestead Circuit Breaker Tax Deferment for Senior or Disabled Citizens Circuit Breaker, Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1413 NC103_RR20
North Carolina 2011 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1414 NC103_RR11
North Carolina 2013 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1415 NC101_RR13
North Carolina 2021 Homestead Circuit Breaker Tax Deferment for Senior or Disabled Citizens Circuit Breaker, Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1416 NC103_RR21
North Carolina 2015 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1417 NC101_RR15
North Carolina 2010 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1418 NC101_RR10
North Carolina 2019 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1419 NC101_RR19
North Carolina 2016 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1420 NC101_RR16
North Carolina 2013 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1421 NC103_RR13
North Carolina 2021 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1422 NC101_RR21
North Carolina 2015 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1423 NC103_RR15
North Carolina 2016 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1424 NC103_RR16
North Carolina 2017 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1425 NC101_RR17
North Dakota 2016 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1426 ND101_RR16
North Dakota 2021 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1427 ND101_RR21
North Dakota 2019 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1428 ND101_RR19
North Dakota 2014 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1429 ND101_RR14
North Dakota 2018 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1430 ND101_RR18
North Dakota 2009 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1431 ND101_RR09
North Dakota 2020 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1432 ND101_RR20
North Dakota 2006 Homestead Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 1433 ND101_RR06
North Dakota 2011 Homestead Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 1434 ND101_RR11
North Dakota 2007 Homestead Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 1435 ND101_RR07
North Dakota 2008 Homestead Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 1436 ND101_RR08
North Dakota 2012 Homestead Credit Circuit Breaker Age, Disability, Income Ceiling, Principal Residence, Renter, Wealth Limit 1437 ND101_RR12
North Dakota 2015 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1438 ND101_RR15
North Dakota 2010 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1439 ND101_RR10
North Dakota 2013 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1440 ND101_RR13
North Dakota 2017 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 1441 ND101_RR17
Ohio 2014 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1442 OH101_RR14
Ohio 2012 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 1443 OH101_RR12
Ohio 2019 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1444 OH101_RR19
Ohio 2020 Disabled Veteran Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 1445 OH105_RR20
Ohio 2011 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 1446 OH101_RR11
Ohio 2016 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1447 OH101_RR16
Ohio 2007 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 1448 OH101_RR07
Ohio 2013 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 1449 OH101_RR13
Ohio 2020 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1450 OH101_RR20
Ohio 2019 Disabled Veteran Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 1451 OH105_RR19
Ohio 2021 Disabled Veteran Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 1452 OH105_RR21
Ohio 2017 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1453 OH101_RR17
Ohio 2018 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1454 OH101_RR18
Ohio 2010 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 1455 OH101_RR10
Ohio 2008 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 1456 OH101_RR08
Ohio 2021 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1457 OH101_RR21
Ohio 2015 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1458 OH101_RR15
Ohio 2009 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 1459 OH101_RR09
Ohio 2006 Senior and Disabled Property Tax Homestead Exemption Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1460 OH101_RR06
Oklahoma 2010 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1461 OK101_RR10
Oklahoma 2016 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1462 OK101_RR16
Oklahoma 2008 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1463 OK105_RR08
Oklahoma 2016 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1464 OK105_RR16
Oklahoma 2013 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1465 OK101_RR13
Oklahoma 2006 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1466 OK101_RR06
Oklahoma 2020 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1467 OK105_RR20
Oklahoma 2012 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1468 OK105_RR12
Oklahoma 2017 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1469 OK105_RR17
Oklahoma 2018 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1470 OK105_RR18
Oklahoma 2012 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1471 OK101_RR12
Oklahoma 2007 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1472 OK105_RR07
Oklahoma 2007 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1473 OK101_RR07
Oklahoma 2018 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1474 OK101_RR18
Oklahoma 2015 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1475 OK101_RR15
Oklahoma 2014 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1476 OK101_RR14
Oklahoma 2006 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1477 OK105_RR06
Oklahoma 2008 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1478 OK101_RR08
Oklahoma 2021 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1479 OK101_RR21
Oklahoma 2019 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1480 OK101_RR19
Oklahoma 2011 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1481 OK105_RR11
Oklahoma 2015 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1482 OK105_RR15
Oklahoma 2009 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1483 OK105_RR09
Oklahoma 2020 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 1484 OK101_RR20
Oklahoma 2013 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1485 OK105_RR13
Oklahoma 2017 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1486 OK101_RR17
Oklahoma 2011 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1487 OK101_RR11
Oklahoma 2010 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1488 OK105_RR10
Oklahoma 2014 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1489 OK105_RR14
Oklahoma 2009 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1490 OK101_RR09
Oklahoma 2021 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1491 OK105_RR21
Oklahoma 2019 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 1492 OK105_RR19
Oregon 2013 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 1493 OR101_RR13
Oregon 2021 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 1494 OR101_RR21
Oregon 2008 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1495 OR101_RR08
Oregon 2010 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1496 OR101_RR10
Oregon 2014 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 1497 OR101_RR14
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 1498 OR101_RR12
Oregon 2018 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 1499 OR101_RR18
Oregon 2011 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 1500 OR101_RR11

Pages
# State Year Source
1401 North Carolina 2008 N.C. Gen. Stat. § 105‑277.1 (in effect for 2008)
1402 North Carolina 2018 N.C. Gen. Stat. § 105‑277.1B (in effect for 2018)
Application for Property Tax Relief Property Tax Forms, North Carolina Department of Revenue, (2019)
[https://www.ncdor.gov/documents/av-9-2019-application-property-tax-relief Accessed 02/07/2019]
View Archived Source

2019 Application for Property Tax Relief-Elederly or Disabled Exclusion, North Carolina Department of Revenue (2019) [https://files.nc.gov/ncdor/documents/files/av-9-2019.pdf Accessed on 2/7/19] View Archived Source

2018 Application for Property Tax Relief - Elderly or Disabled Exclusion, North Carolina Department of Revenue (2018) [https://files.nc.gov/ncdor/documents/files/av-9_2018.pdf Accessed on 10/31/2018]
View Archived Source
1403 North Carolina 2017 N.C. Gen. Stat. § 105‑277.1B (in effect for 2017)
2017 Application for Property Tax Relief (2016) North Carolina Department of Revenue [https://files.nc.gov/ncdor/documents/forms/av9_2017.pdf?omlQRVNXQN0Wy90Wt2eIvC5gnwQkDBHk Accessed on 05/29/2018]
View Archived Source
1404 North Carolina 2014 N.C. Gen. Stat. § 105‑277.1B (in effect for 2014)
1405 North Carolina 2007 N.C. Gen. Stat. § 105‑277.1 (in effect for 2007)
1406 North Carolina 2010 N.C. Gen. Stat. § 105‑277.1B (in effect for 2010)
1407 North Carolina 2009 N.C. Gen. Stat. § 105‑277.1 (in effect for 2009)
1408 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
1409 North Carolina 2019 N.C. Gen. Stat. § 105‑277.1B (in effect for 2019)
Application for Property Tax Relief Property Tax Forms, North Carolina Department of Revenue, (2019)
[https://www.ncdor.gov/documents/av-9-2019-application-property-tax-relief Accessed 08/10/2020]
View Archived Source
1410 North Carolina 2012 N.C. Gen. Stat. § 105‑277.1 (in effect for 2012)
Low-Income Homestead Exclusion, Tax Relief, Assessor's Office, Mecklenburg County [http://web.archive.org/web/20120103012304/http://charmeck.org/mecklenburg/county/AssessorsOffice/Pages/Tax%20Relief.aspx Accessed on 10/10/13] View Archived Source
1411 North Carolina 2012 N.C. Gen. Stat. § 105‑277.1B (in effect for 2012)
Low-Income Homestead Exclusion, Tax Relief, Assessor's Office, Mecklenburg County [http://web.archive.org/web/20120103012304/http://charmeck.org/mecklenburg/county/AssessorsOffice/Pages/Tax%20Relief.aspx Accessed on 10/10/13] View Archived Source
1412 North Carolina 2013 N.C. Gen. Stat. § 105‑277.1 (in effect for 2013)
1413 North Carolina 2021 N.C. Gen. Stat. § 105‑277.1B (in effect for 2021)
Application for Property Tax Relief Property Tax Forms, North Carolina Department of Revenue, (2021)
[https://www.ncdor.gov/media/11284/open Accessed 02/09/2022]
View Archived Source
1414 North Carolina 2015 N.C. Gen. Stat. § 105‑277.1 (in effect for 2015)
2015 Application for Property Tax Relief (2014) North Carolina Department of Revenue [http://www.dornc.com/downloads/fillin/av9_2015.pdf Accessed on 07/07/2016] View Archived Source
1415 North Carolina 2010 N.C. Gen. Stat. § 105‑277.1 (in effect for 2010)
1416 North Carolina 2009 N.C. Gen. Stat. § 105‑277.1B (in effect for 2009)
1417 North Carolina 2011 N.C. Gen. Stat. § 105‑277.1B (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
1418 North Carolina 2020 N.C. Gen. Stat. § 105‑277.1B (in effect for 2020)
Application for Property Tax Relief Property Tax Forms, North Carolina Department of Revenue, (2020)
[https://files.nc.gov/ncdor/documents/files/av-9-2020.pdf Accessed 11/11/2020]
View Archived Source
1419 North Carolina 2019 N.C. Gen. Stat. § 105‑277.1 (in effect for 2019)
Application for Property Tax Relief
Property Tax Forms, North Carolina Department of Revenue, (2019)
[https://www.ncdor.gov/documents/av-9-2019-application-property-tax-relief Accessed 08/10/2020]
View Archived Source
1420 North Carolina 2016 N.C. Gen. Stat. § 105‑277.1 (in effect for 2016)
2016 Application for Property Tax Relief (2015) North Carolina Department of Revenue [https://files.nc.gov/ncdor/documents/forms/av9_2016.pdf?omlQRVNXQN0Wy90Wt2eIvC5gnwQkDBHk Accessed on 12/19/2017] View Archived Source
1421 North Carolina 2013 N.C. Gen. Stat. § 105‑277.1B (in effect for 2013)
1422 North Carolina 2021 N.C. Gen. Stat. § 105‑277.1 (in effect for 2021)
Application for Property Tax Relief Property Tax Forms, North Carolina Department of Revenue, (2021)
[https://www.ncdor.gov/media/11284/open Accessed 02/09/2022]
View Archived Source
1423 North Carolina 2016 N.C. Gen. Stat. § 105‑277.1B (in effect for 2016)
2016 Application for Property Tax Relief (2015) North Carolina Department of Revenue [https://files.nc.gov/ncdor/documents/forms/av9_2016.pdf?omlQRVNXQN0Wy90Wt2eIvC5gnwQkDBHk Accessed on 12/19/2017] View Archived Source
1424 North Carolina 2015 N.C. Gen. Stat. § 105‑277.1B (in effect for 2015)
2015 Application for Property Tax Relief (2014) North Carolina Department of Revenue [http://www.dornc.com/downloads/fillin/av9_2015.pdf Accessed on 07/07/2016] View Archived Source
1425 North Carolina 2017 N.C. Gen. Stat. § 105‑277.1 (in effect for 2017)
2017 Application for Property Tax Relief (2016) North Carolina Department of Revenue [https://files.nc.gov/ncdor/documents/forms/av9_2017.pdf?omlQRVNXQN0Wy90Wt2eIvC5gnwQkDBHk Accessed on 05/29/2018]

View Archived Source
Property Tax Forms, Department of Revenue [https://www.ncdor.gov/taxes-forms/property-tax/property-tax-forms#exemption-and-exclusion-forms accessed 06/26/2018]

View Archived Source
1426 North Dakota 2016 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2016)
Homestead Property Tax Credit and Renter's Refund Brochure (2015) North Dakota Office of State Tax Commissioner [ https://www.nd.gov/tax/data/upfiles/media/Homestead%20Brochure_web.pdf?20160707115405 Accessed on 11/8/16] View Archived Source
1427 North Dakota 2021 N.D. Cent. Code § 47-18-01;
N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2021)
North Dakota Office of State Tax Commissioner, Guideline-Property Tax: Credits for ND Homeowners and Renters November 2019
[https://www.nd.gov/tax/data/upfiles/media/credits-for-nd-homeowners-renters-guideline.pdf accessed 08/31/2022]
View Archived Source

North Dakota Office of State Tax Commissioner, Homestead Property Tax Credit and Renter's Refund Brochure, (2021)
[https://www.tax.nd.gov/sites/www/files/documents/news-center/publications/homestead-property-tax-credit-and-renter-s-refund-brochure.pdf Accessed on08/31/2022]
View Archived Source

North Dakota Office of State Tax Commissioner, Homestead Property Tax Credit
[https://www.nd.gov/tax/homestead/ accessed 02/21/2022]
1428 North Dakota 2014 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2014)
North Dakota Office of State Tax Commissioner, Homestead Tax Credit for Senior Citizens or Disabled Persons. [ http://www.nd.gov/tax/property/pubs/homesteadcredit-brochure.pdf?20130822083313 Accessed on 07/15/2015] View Archived Source
1429 North Dakota 2019 N.D. Cent. Code §47-18-01;
N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2019)
North Dakota Office of State Tax Commissioner, Guideline-Property Tax: Credits for ND Homeowners and Renters November 2019
[https://www.nd.gov/tax/data/upfiles/media/credits-for-nd-homeowners-renters-guideline_1.pdf accessed 08/07/2020] View Archived Source

North Dakota Office of State Tax Commissioner, Homestead Property Tax Credit and Renter's Refund Brochure, (2015)
[https://www.nd.gov/tax/data/upfiles/media/Homestead%20Brochure_web.pdf?20160707115405 Accessed on 08/07/2020]
View Archived Source
1430 North Dakota 2018 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2018)
North Dakota Office of State Tax Commissioner, Guideline-Property Tax: Credits for ND Homeowners and Renters May 2018 [https://www.nd.gov/tax/data/upfiles/media/credits-for-nd-homeowners-renters-guideline_2.pdf?20181128085829 accessed 11/28/2018] View Archived Source

North Dakota Office of State Tax Commissioner, Homestead Property Tax Credit and Renter's Refund Brochure, (2015) [https://www.nd.gov/tax/data/upfiles/media/Homestead%20Brochure_web.pdf?20160707115405 Accessed on 05/02/2018]
View Archived Source

State Tax Commissioner, Homestead Application, (2017)
[https://www.nd.gov/tax/data/upfiles/media/homesteadcreditapplicationforseniorcitizensanddisabledpersons_1.pdf?20180626124954 accessed 11/28/2018] View Archived Source
1431 North Dakota 2009 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2009)
Acts of 2009, SB 2402, 2009 Regular Session, amends N.D. Cent. Code § 57-02-08.1 [http://www.legis.nd.gov/assembly/61-2009/bill-text/JCBF0400.pdf Accessed 10/27/2010]
Homestead Property Tax Credit Background Memorandum (2009) North Dakota Legislative Council [http://www.legis.nd.gov/assembly/61-2009/docs/pdf/19078.pdf Accessed 06/23/2010] View Archived Source
1432 North Dakota 2020 N.D. Cent. Code §47-18-01;
N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2020)
North Dakota Office of State Tax Commissioner, Guideline-Property Tax: Credits for ND Homeowners and Renters November 2019
[https://www.nd.gov/tax/data/upfiles/media/credits-for-nd-homeowners-renters-guideline.pdf accessed 11/11/2021] View Archived Source

North Dakota Office of State Tax Commissioner, Homestead Property Tax Credit and Renter's Refund Brochure, (2015)
[https://www.nd.gov/tax/data/upfiles/media/homestead-property-tax-credit-and-renter-s-refund-brochure.pdf Accessed on 11/11/2021]
View Archived Source

North Dakota Office of State Tax Commissioner, Homestead Property Tax Credit
[https://www.nd.gov/tax/homestead/ accessed 03/05/2021]
1433 North Dakota 2006 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2006)
1434 North Dakota 2011 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2011)
Homestead Property Tax Credit Background Memorandum (2011) North Dakota Legislative Council [ Accessed 10/8/2012 View Archived Source


Homestead Property Tax Credit Background Memorandum (2009) North Dakota Legislative Council [http://www.legis.nd.gov/assembly/61-2009/docs/pdf/19078.pdf Accessed 06/23/2010] View Archived Source
1435 North Dakota 2007 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2007)
Acts of 2007, S.B. 2032, 2007 Regular Session effective after December 31, 2006.
1436 North Dakota 2015 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2015)
Homestead Tax Credit for Senior Citizens or Disabled Persons Brochure (2013) North Dakota Office of State Tax Commissioner [ http://www.nd.gov/tax/property/pubs/homesteadcredit-brochure.pdf?20130822083313 Accessed on 07/15/2015] View Archived Source
1437 North Dakota 2013 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2013)
L.2013 SB 2171
North Dakota Office of State Tax Commissioner, Homestead Tax Credit for Senior Citizens or Disabled Persons. [ http://www.nd.gov/tax/property/pubs/homesteadcredit-brochure.pdf?20130822083313 accessed 08/22/2013] View Archived Source
1438 North Dakota 2017 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2017)
North Dakota Office of State Tax Commissioner, Guideline-Property Tax: Credits for ND Homeowners and Renters May 2018 [https://www.nd.gov/tax/data/upfiles/media/credits-for-nd-homeowners-renters-guideline_2.pdf?20181128085829 accessed 08/29/2018] View Archived Source

North Dakota Office of State Tax Commissioner, Homestead Property Tax Credit and Renter's Refund Brochure, (2015) [https://www.nd.gov/tax/data/upfiles/media/Homestead%20Brochure_web.pdf?20160707115405 Accessed on 05/02/2018]
View Archived Source

State Tax Commissioner, Homestead Application, (2017)
[https://www.nd.gov/tax/data/upfiles/media/homesteadcreditapplicationforseniorcitizensanddisabledpersons_1.pdf?20180626124954 accessed 06/26/2018]
View Archived Source
1439 North Dakota 2008 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2008)
1440 North Dakota 2010 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2010)
2009 Nd. Laws Ch. 528
Homestead Property Tax Credit Background Memorandum (2009) North Dakota Legislative Council [http://www.legis.nd.gov/assembly/61-2009/docs/pdf/19078.pdf Accessed 06/23/2010] View Archived Source
1441 North Dakota 2012 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2012)
1442 Ohio 2012 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2012)
1443 Ohio 2020 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2020)
2020 Ohio Laws File No. TBA §1 (Amended HB 17)
Ohio Department of Taxation, Application for Homestead Exemption for Disabled Veterans and Surviving Spouses, (2020)
[https://www.tax.ohio.gov/portals/0/forms/real_property/DTE_105I.pdf Accessed 03/03/2021]
View Archived Source

Ohio Department of Taxation, Certificate of Disability for the Homestead Exemption (2019)
[https://tax.ohio.gov/static/forms/real_property/dte_105e.pdf accessed 03/03/2021]
View Archived Source
Ohio Department of Taxation, Real Property Tax- Homestead Means Testing
[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing#:~:text=To%20apply%2C%20complete%20the%20application,with%20your%20local%20county%20auditor.&text=You%20will%20automatically%20receive%20the,year%2C%20if%20you%20otherwise%20qualify. accessed 03/03/2020]
View Archived Source
1444 Ohio 2016 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2016)
1445 Ohio 2019 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2019)
Ohio Department of Taxation FAQ Real Property Tax -Homestead Means Testing
[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing Accessed 10/19/2020]
View Archived Source

Ohio Department of Taxation Application for Homestead Exemption for the Elderly and Disabled, (2019)
[https://tax.ohio.gov/static/forms/real_property/dte_105a.pdf Accessed 10/19/2020]
View Archived Source


Ohio Department of Taxation Frequently Asked Questions - Homestead Exemption for the Elderly and Disabled
[https://www.tax.ohio.gov/real_property/faqs/homestead_exemption_faqs/tabid/3074/Default.aspx?QuestionID=304&AFMID=9554 Accessed 04/30/2018]
View Archived Source
1446 Ohio 2011 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2011)
Ohio Homestead Exemption Application (2009)
[http://tax.ohio.gov/documents/forms/real_property/DTE_105A.pdf Accessed 10/8/2012]
View Archived Source
1447 Ohio 2007 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2007)
Laws of 2007, HB 119, 2007 Regular Session.
Ohio Homestead Exemption Application (2009)
[http://www.tax.ohio.gov/divisions/communications/homestead_exemption_information.stm Accessed on 11/8/10]
View Archived Source
1448 Ohio 2014 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2014)
2013 Ohio Laws HB 59; 2014 Ohio Laws HB 85
1449 Ohio 2013 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2013)
1450 Ohio 2020 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2020)
Ohio Department of Taxation FAQ Real Property Tax -Homestead Means Testing
[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing Accessed 11/11/2021]
View Archived Source

Ohio Department of Taxation Application for Homestead Exemption for the Elderly and Disabled, (2021)
[https://tax.ohio.gov/static/forms/real_property/dte_105a.pdf Accessed 12/27/2021]
View Archived Source


Ohio Department of Taxation Frequently Asked Questions - Homestead Exemption for the Elderly and Disabled
[https://www.tax.ohio.gov/real_property/faqs/homestead_exemption_faqs/tabid/3074/Default.aspx?QuestionID=304&AFMID=9554 Accessed 03/03/2021]
1451 Ohio 2021 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2021)
2020 Ohio Laws File No. TBD §1 (Amended HB 17)
Ohio Department of Taxation, Application for Homestead Exemption for Disabled Veterans and Surviving Spouses
[https://www.tax.ohio.gov/portals/0/forms/real_property/DTE_105I.pdf Accessed 02/24/2022]
View Archived Source

Ohio Department of Taxation, Certificate of Disability for the Homestead Exemption
[https://tax.ohio.gov/static/forms/real_property/dte_105e.pdf Accessed 02/24/2022]
View Archived Source
Ohio Department of Taxation, Real Property Tax- Homestead Means Testing
[https://tax.ohio.gov/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing Accessed 02/24/2022]
View Archived Source
1452 Ohio 2017 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2017)
Ohio Department of Taxation Application for Homestead Exemption for the Elderly and Disabled [https://www.tax.ohio.gov/portals/0/forms/real_property/dte_105a.pdf Accessed 04/30/2018]
View Archived Source

Ohio Department of Taxation Certification Form for Applicants Filing With Disability Status [https://www.tax.ohio.gov/portals/0/forms/real_property/dte_105a.pdf Accessed 04/30/2018]
View Archived Source
Ohio Department of Taxation Frequently Asked Questions - Homestead Exemption for the Elderly and Disabled [https://www.tax.ohio.gov/real_property/faqs/homestead_exemption_faqs/tabid/3074/Default.aspx?QuestionID=304&AFMID=9554 Accessed 04/30/2018] View Archived Source
1453 Ohio 2019 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2019)
Ohio Department of Taxation, Application for Homestead Exemption for Disabled Veterans and Surviving Spouses, (2019)
[https://www.tax.ohio.gov/portals/0/forms/real_property/DTE_105I.pdf Accessed 11/25/2020]
View Archived Source

Ohio Department of Taxation, Certificate of Disability for the Homestead Exemption (2019)
[https://tax.ohio.gov/static/forms/real_property/dte_105e.pdf accessed 11/25/2020]
View Archived Source
Ohio Department of Taxation, Real Property Tax- Homestead Means Testing
[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing#:~:text=To%20apply%2C%20complete%20the%20application,with%20your%20local%20county%20auditor.&text=You%20will%20automatically%20receive%20the,year%2C%20if%20you%20otherwise%20qualify. accessed 11/25/2020]
View Archived Source
1454 Ohio 2018 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2018)
Ohio Department of Taxation Application for Homestead Exemption for the Elderly and Disabled, (2018)
[https://www.tax.ohio.gov/portals/0/forms/real_property/dte_105a.pdf Accessed 11/02/2018]
View Archived Source

Ohio Department of Taxation Certification Form for Applicants Filing With Disability Status, (2018)
[https://www.tax.ohio.gov/portals/0/forms/real_property/dte_105a.pdf Accessed 11/02/2018]
View Archived Source

Ohio Department of Taxation, Addendum to the Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses, (2018)
[https://www.ashlandcounty.org/auditor/forms/dte_form_105h.pdf?r=20180711 accessed 11/02/2018]
View Archived Source
Ohio Department of Taxation Frequently Asked Questions - Homestead Exemption for the Elderly and Disabled
[https://www.tax.ohio.gov/real_property/faqs/homestead_exemption_faqs/tabid/3074/Default.aspx?QuestionID=304&AFMID=9554 Accessed 04/30/2018]
View Archived Source
1455 Ohio 2010 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2010)
Ohio Department of Taxation Annual Report (2010), p. 102
[http://tax.ohio.gov/divisions/communications/publications/annual_reports/2010_annual_report/2010%20ARentireJK.pdf Accessed on 01/09/2012]
View Archived Source
1456 Ohio 2008 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2008)
Ohio Homestead Exemption Application (2009)
[http://www.tax.ohio.gov/divisions/communications/homestead_exemption_information.stm Accessed on 11/8/10]
View Archived Source
1457 Ohio 2021 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2021)
Effective 15 January 2021, peace officers, firefighters, and first responders qualify for the exemption irrespective of their volunteer or paid positions for tax year 2020 and every tax year after that. This was enacted by 2020 Ohio Laws File No. TBH §1 (HB 17).
2020 Ohio Laws File No. TBD §1 (HB 17)

Ohio Department of Taxation FAQ Real Property Tax -Homestead Means Testing
[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing Accessed 02/24/2022]
View Archived Source

Ohio Department of Taxation Application for Homestead Exemption for the Elderly and Disabled, (2020)
[https://tax.ohio.gov/static/forms/real_property/dte_105a.pdf Accessed 02/24/2022]
View Archived Source


Ohio Department of Taxation Frequently Asked Questions - Homestead Exemption for the Elderly and Disabled
[https://www.tax.ohio.gov/real_property/faqs/homestead_exemption_faqs/tabid/3074/Default.aspx?QuestionID=304&AFMID=9554 Accessed 02/24/2022]
1458 Ohio 2015 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2015)
1459 Ohio 2009 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2009)
Ohio Homestead Exemption Application (2009)
[http://www.tax.ohio.gov/divisions/communications/homestead_exemption_information.stm Accessed on 11/8/10]
View Archived Source
1460 Ohio 2006 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2006)
Property Tax Relief report (2007), Ohio Department of Taxation [http://www.tax.ohio.gov/divisions/tax_analysis/tax_data_series/publications_tds_property.stm Accessed on 11/8/10]
View Archived Source
1461 Oklahoma 2016 Okla. Stat. § 68-2888; Okla. Stat. § 68-2893; Okla. Stat. § 68-2890.1(B) (in effect for 2016)
Okla. Const. art. X, § 8C
Statewide Maximum Qualification Income Amounts for Property Valuation Limitation (2016) Oklahoma Tax Commission, Ad Valorem Division [https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202016.pdf Accessed on 06/14/2016] View Archived Source
1462 Oklahoma 2008 Okla. Stat. tit 68 §2888 (in effect for 2008); Okla. Stat. tit 68 §2893 (in effect for 2008); Okla. Stat. §68-2890.1(B) (in effect for 2008).
Okla. Const. art. X, § 8C (in effect for 2008)
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
1463 Oklahoma 2013 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2013)
1464 Oklahoma 2020 Okla. Stat. § 68-2888;
Okla. Stat. § 68-2890.1(B);
Okla. Stat. § 68-2893(in effect for 2020)
Okla. Const. art. X, § 8C
Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/ad-valorem/TES-14.pdf Assessed 11/11/2021]
View Archived Source

Oklahoma Tax Commission Brochure for Property Tax Valuation Limitation for Seniors (2020)
[https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/ad-valorem/SVLB.pdf Accessed 11/11/2021]
View Archived Source

Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2020
[https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202020.pdf Accessed 02/27/2021]
View Archived Source
1465 Oklahoma 2012 Okla. Stat. tit 68 §2888; Okla. Stat. tit 68 §2893; Okla. Stat. §68-2890.1(B) (in effect for 2012).
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 9/18/2013] View Archived Source
1466 Oklahoma 2017 Okla. Stat. § 68-2888; Okla. Stat. § 68-2893; Okla. Stat. § 68-2890.1(B) (in effect for 2017)
Okla. Const. art. X, § 8C
Oklahoma Tax Commission Application for Property Valuation Limitation for Senior Citizens [https://www.ok.gov/tax/documents/994.pdf Accessed 04/25/2018] View Archived Source

Oklahoma Tax Commission Brochure for Property Tax Valuation Limitation for Seniors (2016) [https://www.ok.gov/tax/documents/SVLB.pdf Accessed 04/25/2018] View Archived Source

Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2017 [https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202017.pdf Accessed 04/25/2018] View Archived Source
1467 Oklahoma 2006 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2006)
Oklahoma Property Taxpayers Rights, Remedies, and Responsibilities (2006), Oklahoma Tax Commission, p. 4 [http://www.tax.ok.gov/oktax/advform/TES-14.pdf Accessed on 05/04/2010] View Archived Source
1468 Oklahoma 2018 Okla. Stat. § 68-2888; Okla. Stat. § 68-2893; Okla. Stat. § 68-2890.1(B) (in effect for 2018)
Okla. Const. art. X, § 8C
Oklahoma Tax Commission Application for Property Valuation Limitation for Senior Citizens
[https://www.ok.gov/tax/documents/994.pdf Accessed 10/25/2018]
View Archived Source

Oklahoma Tax Commission Brochure for Property Tax Valuation Limitation for Seniors (2016)
[https://www.ok.gov/tax/documents/SVLB.pdf Accessed 10/25/2018]
View Archived Source

Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2018
[https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202018.pdf Accessed 10/25/2018]
View Archived Source
1469 Oklahoma 2016 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2016)
1470 Oklahoma 2010 Okla. Stat. tit 68 §2904; tit 68 §2907 (in effect for 2010)
1471 Oklahoma 2007 Okla. Stat. tit 68 §2888 (in effect for 2007); Okla. Stat. tit 68 §2893 (in effect for 2007); Okla. Stat. §68-2890.1(B) (in effect for 2007).
Okla. Const. art. X, § 8C (in effect for 2007)
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
1472 Oklahoma 2015 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2015)
1473 Oklahoma 2018 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2018)
Oklahoma Tax Commission Claim Form for Credit or Refund for Property Taxes 2019 (based on 2018 income) [https://www.ok.gov/tax/documents/538-H-18.pdf Accessed 2/11/19] View Archived Source

Oklahoma Tax Commission Claim Form for Credit or Rebate for Property Taxes of The Elderly and Totally Disabled 2018 (based on 2017 income) [https://www.ok.gov/tax/documents/538-H-17.pdf Accessed 04/23/2018] View Archived Source
1474 Oklahoma 2014 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2014)
1475 Oklahoma 2007 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2007)
1476 Oklahoma 2012 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2012)
Taxpayer's Rights, Remedies and Responsibilities (2012), Oklahoma Tax Commission [http://www.tax.ok.gov/adv4.html Accessed 9/18/2013]
View Archived Source
1477 Oklahoma 2008 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2008)
1478 Oklahoma 2006 Okla. Stat. tit 68 §2888 (in effect for 2006); Okla. Stat. tit 68 §2893 (in effect for 2006); Okla. Stat. §68-2890.1(B) (in effect for 2006).
Okla. Const. art. X, § 8C (in effect for 2006)
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
1479 Oklahoma 2021 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2021)
Oklahoma Tax Commission Claim Form for Credit or Refund for Property Taxes 2021 (based on 2020 income)
[https://lincolnassessor.org/download/form-538-h-claim-for-credit-or-refund-of-property-tax/?wpdmdl=225&refresh=6218504e32b011645760590 Accessed 02/24/2022]
View Archived Source

Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://static1.squarespace.com/static/6036b93771a99b354a5ee6e3/t/607db283400b1d6afe02301c/1618850435968/TES-14+2021.pdf Assessed 02/24/2022]
View Archived Source
1480 Oklahoma 2019 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2019)
Oklahoma Tax Commission Claim Form for Credit or Refund for Property Taxes 2019 (based on 2018 income) [https://www.ok.gov/tax/documents/538-H-18.pdf Accessed 2/11/19] View Archived Source

Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://www.ok.gov/tax/documents/TES-14.pdf Assessed 08/04/2020]
View Archived Source
1481 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
1482 Oklahoma 2009 Okla. Stat. tit 68 §2888 (in effect for 2009); Okla. Stat. tit 68 §2893 (in effect for 2009); Okla. Stat. §68-2890.1(B) (in effect for 2009).
Okla. Const. art. X, § 8C (in effect for 2009)
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
1483 Oklahoma 2009 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2009)
1484 Oklahoma 2020 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2020)
Oklahoma Tax Commission Claim Form for Credit or Refund for Property Taxes 2020 (based on 2019 income)
[https://www.ok.gov/tax/documents/538-H-19.pdf Accessed 11/10/2021] View Archived Source

Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://www.ok.gov/tax/documents/TES-14.pdf Assessed 11/10/2021]
View Archived Source
1485 Oklahoma 2013 Okla. Stat. tit 68 §2888 Okla. Stat. tit 68 §2893; Okla. Stat. §68-2890.1(B) (in effect for 2013).
Okla. Const. art. X, § 8C (in effect for 2013)
Oklahoma Tax Commission, Ad Valorem Division, 2013 Property Valuation Limitations and Manufactured Homes Pers. Prop. Exemption [http://www.tax.ok.gov/advform/2013QuaIncPropValLimitation.pdf Accessed 11/30/2013] View Archived Source
1486 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
1487 Oklahoma 2014 Okla. Stat. tit 68 §2888; Okla. Stat. tit 68 §2893; Okla. Stat. §68-2890.1(B) (in effect for 2014).
Okla. Const. art. X, § 8C
Oklahoma Tax Commission, Ad Valorem Division, 2014 Property Valuation Limitations and Manufactured Homes Personal Property Exemption [ttps://www.ok.gov/tax/documents/QualifyingIncomesPPExemption2014.pdf Accessed 12/29/2015] View Archived Source
1488 Oklahoma 2017 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2017)
Oklahoma Tax Commission Claim Form for Credit or Rebate for Property Taxes of The Elderly and Totally Disabled [https://www.ok.gov/tax/documents/538-H-17.pdf Accessed 04/23/2018] View Archived Source
1489 Oklahoma 2010 Okla. Stat. tit 68 §2888 (in effect for 2010); Okla. Stat. tit 68 §2893 (in effect for 2010); Okla. Stat. §68-2890.1(B) (in effect for 2010).
Okla. Const. art. X, § 8C (in effect for 2010)
Statewide Maximum Qualification Income
Amounts for Property Valuation Limitation 2010 (2009), Oklahoma Tax Commission.
[http://www.tax.ok.gov/adv4.html Accessed 05/22/12]
View Archived Source
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
1490 Oklahoma 2021 Okla. Stat. § 68-2888;
Okla. Stat. § 68-2890.1(B);
Okla. Stat. § 68-2893 (in effect for 2021)
Okla. Const. art. X, § 8C
Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://static1.squarespace.com/static/6036b93771a99b354a5ee6e3/t/607db283400b1d6afe02301c/1618850435968/TES-14+2021.pdf Assessed 02/25/2022]
View Archived Source

Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2020
[https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202020.pdf Accessed 02/27/2021]
View Archived Source
1491 Oklahoma 2019 Okla. Stat. § 68-2888;
Okla. Stat. § 68-2893;
Okla. Stat. § 68-2890.1(B) (in effect for 2019)
Okla. Const. art. X, § 8C
Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://www.ok.gov/tax/documents/TES-14.pdf Assessed 08/04/2020]
View Archived Source

Oklahoma Tax Commission Brochure for Property Tax Valuation Limitation for Seniors (2020)
[https://www.ok.gov/tax/documents/SVLB.pdf Accessed 08/05/2020]
View Archived Source

Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2019
[https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202019.pdf Accessed 08/05/2020]
View Archived Source
1492 Oklahoma 2015 Okla. Stat. § 68-2888; Okla. Stat. § 68-2893; Okla. Stat. § 68-2890.1(B) (in effect for 2014)
Okla. Const. art. X, § 8C
Statewide Maximum Qualification Income Amounts for Property Valuation Limitation (2015) Oklahoma Tax Commission, Ad Valorem Division [https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202015.pdf Accessed on 06/14/2016] View Archived Source
1493 Oregon 2013 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2013); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2013)
1494 Oregon 2008 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2008); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2008)
Public Finance: Basic Facts (2006), Legislative Revenue Office, p. E5 [http://www.leg.state.or.us/comm/lro/rr1_06_oregon_publicfinance_basicfacts.pdf Accessed on 05/04/2010] View Archived Source
Property Tax Publication (2010), Oregon Department of Revenue [http://www.oregon.gov/DOR/PTD/docs/490-015.pdf Accessed on 05/04/2010] View Archived Source
Property Taxes: Deferral Programs (2010), Oregon Department of Revenue [http://www.oregon.gov/DOR/SCD/disableddef.shtml Accessed on 05/04/2010] View Archived Source
1495 Oregon 2021 Or. Rev. Stat. § 311.666 ~ § 311.701;
Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2021)
Oregon Department of Revenue Property Tax Deferrals for Disabled and Senior Citizens (2019)
[https://www.co.curry.or.us/Property%20Tax%20Deferral.pdf Accessed 11/10/2021]
View Archived Source
Oregon Department of Revenue
[https://www.oregon.gov/dor/Pages/index.aspx]
1496 Oregon 2010 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2010); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2010)
Public Finance: Basic Facts (2006), Legislative Revenue Office, p. E5 [http://www.leg.state.or.us/comm/lro/rr1_06_oregon_publicfinance_basicfacts.pdf Accessed on 05/04/2010] View Archived Source
Property Tax Publication (2010), Oregon Department of Revenue [http://www.oregon.gov/DOR/PTD/docs/490-015.pdf Accessed on 05/04/2010] View Archived Source
Property Taxes: Deferral Programs (2010), Oregon Department of Revenue [http://www.oregon.gov/DOR/SCD/disableddef.shtml Accessed on 05/04/2010] View Archived Source
1497 Oregon 2014 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2014); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2014)
2014 OR. Laws ch. 41 (HB 4148)
1498 Oregon 2018 Or. Rev. Stat. § 311.666 ~ § 311.701; Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2018)
Oregon Department of Revenue 2017 Property Tax Deferral Application
[http://www.oregon.gov/DOR/forms/FormsPubs/tax-deferral-application_490-014.pdf Accessed 04/17/2018]
View Archived Source

Oregon Department of Revenue Guide for Property Tax Deferrals for Disabled and Senior Citizens (2017)
[http://www.oregon.gov/DOR/forms/FormsPubs/deferral-disabled-senior_490-015.pdf Accessed 04/17/2018]
View Archived Source
Oregon Department of Revenue Deferral Program for Disabled and Senior Citizens Website
[http://www.oregon.gov/DOR/programs/property/Pages/deferral.aspx Accessed 04/17/2018]
View Archived Source
1499 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
1500 Oregon 2020 Or. Rev. Stat. § 311.666 ~ § 311.701;
Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2020)
Oregon Department of Revenue Property Tax Deferrals for Disabled and Senior Citizens (2019)
[https://www.co.curry.or.us/Property%20Tax%20Deferral.pdf Accessed 11/10/2021]
View Archived Source
Oregon Department of Revenue
[https://www.oregon.gov/dor/Pages/index.aspx]

To reference this webpage/table, please use the following citation:

Significant Features of the Property Tax. https://www.lincolninst.edu/research-data/data-toolkits/significant-features-property-tax/access-property-tax-database/residential-property-tax-relief-programs Lincoln Institute of Land Policy and George Washington Institute of Public Policy. (Residential Property Tax Relief Programs; accessed: 05/29/2023 01:41:33 PM)

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