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
South Dakota 2006 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1601 SD101_RR06
South Dakota 2014 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1602 SD104_RR14
South Dakota 2015 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1603 SD101_RR15
South Dakota 2006 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1604 SD104_RR06
South Dakota 2016 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 1605 SD103_RR16
South Dakota 2011 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1606 SD104_RR11
South Dakota 2006 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 1607 SD105_RR06
South Dakota 2016 Optional Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Other Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1608 SD104_RR16
South Dakota 2017 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse 1609 SD105_RR17
South Dakota 2010 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 1610 SD105_RR10
South Dakota 2021 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1611 SD103_RR21
South Dakota 2007 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 1612 SD105_RR07
South Dakota 2019 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Other Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1613 SD104_RR19
South Dakota 2006 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 1614 SD103_RR06
South Dakota 2007 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 1615 SD103_RR07
South Dakota 2007 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1616 SD101_RR07
South Dakota 2019 Sales and Property Tax Refund for Senior and Disabled Citizens (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1617 SD101_RR19
South Dakota 2014 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 1618 SD105_RR14
South Dakota 2015 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1619 SD104_RR15
South Dakota 2013 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1620 SD101_RR13
South Dakota 2019 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse 1621 SD105_RR19
South Dakota 2007 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1622 SD104_RR07
South Dakota 2017 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1623 SD101_RR17
South Dakota 2010 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 1624 SD103_RR10
South Dakota 2012 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1625 SD101_RR12
South Dakota 2018 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1626 SD103_RR18
South Dakota 2020 Sales and Property Tax Refund for Senior and Disabled Citizens (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1627 SD101_RR20
South Dakota 2020 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1628 SD103_RR20
South Dakota 2021 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Other Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1629 SD104_RR21
South Dakota 2011 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1630 SD101_RR11
South Dakota 2008 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 1631 SD105_RR08
South Dakota 2021 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse 1632 SD105_RR21
South Dakota 2011 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 1633 SD105_RR11
South Dakota 2009 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 1634 SD105_RR09
South Dakota 2014 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1635 SD101_RR14
South Dakota 2008 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 1636 SD103_RR08
South Dakota 2008 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1637 SD101_RR08
South Dakota 2013 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1638 SD104_RR13
South Dakota 2018 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse 1639 SD105_RR18
South Dakota 2008 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1640 SD104_RR08
South Dakota 2017 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1641 SD103_RR17
South Dakota 2010 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1642 SD101_RR10
South Dakota 2012 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 1643 SD105_RR12
South Dakota 2018 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Other Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1644 SD104_RR18
South Dakota 2020 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Other Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1645 SD104_RR20
Tennessee 2006 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1646 TN101_RR06
Tennessee 2021 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1647 TN101_RR21
Tennessee 2019 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1648 TN101_RR19
Tennessee 2007 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling 1649 TN104_RR07
Tennessee 2018 Local Option Property Tax Freeze Act Assessment Freeze, Other Age, Homeowner, Income Ceiling, Principal Residence 1650 TN104_RR18
Tennessee 2007 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1651 TN103_RR07
Tennessee 2020 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1652 TN103_RR20
Tennessee 2015 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 1653 TN104_RR15
Tennessee 2012 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 1654 TN104_RR12
Tennessee 2011 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling 1655 TN104_RR11
Tennessee 2017 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1656 TN101_RR17
Tennessee 2019 Local Option Property Tax Freeze Act Assessment Freeze, Other Age, Homeowner, Income Ceiling, Principal Residence 1657 TN104_RR19
Tennessee 2017 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 1658 TN104_RR17
Tennessee 2007 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1659 TN101_RR07
Tennessee 2021 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1660 TN103_RR21
Tennessee 2019 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1661 TN103_RR19
Tennessee 2008 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling 1662 TN104_RR08
Tennessee 2006 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1663 TN103_RR06
Tennessee 2012 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1664 TN101_RR12
Tennessee 2010 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1665 TN103_RR10
Tennessee 2013 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1666 TN101_RR13
Tennessee 2020 Local Option Property Tax Freeze Act Assessment Freeze, Other Age, Homeowner, Income Ceiling, Principal Residence 1667 TN104_RR20
Tennessee 2011 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1668 TN101_RR11
Tennessee 2017 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1669 TN103_RR17
Tennessee 2008 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1670 TN101_RR08
Tennessee 2021 Local Option Property Tax Freeze Act Assessment Freeze, Other Age, Homeowner, Income Ceiling, Principal Residence 1671 TN104_RR21
Tennessee 2014 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1672 TN101_RR14
Tennessee 2016 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 1673 TN104_RR16
Tennessee 2009 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling 1674 TN104_RR09
Tennessee 2008 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1675 TN103_RR08
Tennessee 2013 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 1676 TN104_RR13
Tennessee 2016 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1677 TN101_RR16
Tennessee 2010 Local Option Property Tax Freeze Act Credit Age, Homeowner, Income Ceiling 1678 TN104_RR10
Tennessee 2010 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1679 TN101_RR10
Tennessee 2009 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1680 TN101_RR09
Tennessee 2018 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1681 TN101_RR18
Tennessee 2018 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1682 TN103_RR18
Tennessee 2014 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 1683 TN104_RR14
Tennessee 2009 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1684 TN103_RR09
Tennessee 2015 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1685 TN101_RR15
Tennessee 2020 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1686 TN101_RR20
Tennessee 2011 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1687 TN103_RR11
Texas 2009 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 1688 TX103_RR09
Texas 2021 Senior School Tax Freeze with Local Option for Other Local Taxes Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1689 TX102_RR21
Texas 2018 Deferral for Elderly, Disabled Person, or Disabled Veteran Deferral, Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1690 TX106_RR18
Texas 2014 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 1691 TX101_RR14
Texas 2020 Senior School Tax Freeze with Local Option for Other Local Taxes Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1692 TX102_RR20
Texas 2013 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 1693 TX102_RR13
Texas 2015 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 1694 TX102_RR15
Texas 2009 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 1695 TX101_RR09
Texas 2012 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 1696 TX102_RR12
Texas 2010 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Homeowner, Surviving Spouse 1697 TX102_RR10
Texas 2016 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 1698 TX101_RR16
Texas 2021 Disabled Veterans Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 1699 TX103_RR21
Texas 2018 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1700 TX101_RR18

Pages
# State Year Source
1601 South Dakota 2007 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2007)
2007 Assessment Freeze Application (PT-38), South Dakota Department of Revenue View Archived Source
1602 South Dakota 2021 S.D. Codified Laws § 43-31-31 ~ § 43-31-41 (in effect for 2021)
South Dakota Department of Revenue Application Form 1294-V15 for Property Tax Deferral for the Elderly
[https://dor.sd.gov/media/z3flsvcj/pt-38c-property-tax-homestead-exemption.pdf Accessed 03/24/2022]
View Archived Source

South Dakota Department of Revenue, Homestead Exemption' Tax Deferral Program Brochure
[https://dor.sd.gov/media/5lrpvndw/homestead-exemption-brochure.pdf Accessed 03/24/2022]
View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website
[http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 03/24/2022]
View Archived Source
1603 South Dakota 2006 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2006)
South Dakota Department of Revenue, Property Tax Division
[http://www.state.sd.us/drr2/propspectax/property/relief.htm Accessed on 11/2/10]
View Archived Source
1604 South Dakota 2010 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2010)
South Dakota Department of Revenue [http://www.state.sd.us/drr2/propspectax/property/publications.htm Accessed on 4/13/11] View Archived Source
2010 Assessment Freeze Application (PT-38), South Dakota Department of Revenue View Archived Source
1605 South Dakota 2016 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2016)
Application for Assessment Freeze for the Elderly & Disabled (December 2015) South Dakota Department of Revenue [https://www.state.sd.us/eforms/secure/eforms/E1289V15-ApplicationForFreezeOnAssessmentsOfDwellingsOfDisabledAndSeniorCitizens.pdf Accessed on 10/23/2017]
View Archived Source
1606 South Dakota 2014 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2014)
1607 South Dakota 2019 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2019)
South Dakota Department of Revenue Form 1295 V17: Municipal Tax Reduction Local Option
[https://www.state.sd.us/eforms/secure/eforms/E1295V17-ApplicationForPropertyTaxReductionFromMunicipalTaxesForTheElderlyAndDisabled.pdf Accessed 04/18/2018]
View Archived Source .pdf

South Dakota Department of Revenue Guide for Municipal Property Tax Reduction Local option
[https://dor.sd.gov/Taxes/Property_Taxes/PDFs/property_tax_reduction_from_muni.pdf Accessed 04/18/2018]
View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website
[http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 02/11/2019]
View Archived Source
1608 South Dakota 2006 S.D. Codified Laws §10-18A (in effect for 2006)
2006 South Dakota Department of Revenue Annual Report, p. 18
[http://www.state.sd.us/drr2/publicat.htm Accessed 11/2/2010]
View Archived Source
[http://www.state.sd.us/drr2/propspectax/property/relief.htm Accessed on 11/2/10]
1609 South Dakota 2015 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2015)
Sales or Property Tax Refund for Senior Citizens & Citizens with Disabilities: 2014 Refund Application (2015) South Dakota Department of Revenue [http://dor.sd.gov/Taxes/Special_Taxes/Forms/PDFs/2015%20Refund%20Packet.pdf Accessed on 06/03/2015]
View Archived Source
1610 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
1611 South Dakota 2006 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2006)
2006 South Dakota Department of Revenue Annual Report, p. 18
[http://www.state.sd.us/drr2/publicat.htm Accessed 11/2/2010]
View Archived Source
1612 South Dakota 2016 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2016)
1613 South Dakota 2016 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2016)
Homestead Exemption Program (2011), South Dakota Department of Revenue
[http://www.state.sd.us/drr2/propspectax/property/publications.htm Accessed on 11/6/17]
View Archived Source
1614 South Dakota 2006 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2006)
2006 Annual Report (ND) South Dakota Department of Revenue and Regulation, p.19 [http://www.state.sd.us/drr2/publicat.htm Accessed 9/11/2010]
View Archived Source
1615 South Dakota 2008 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2008)
2008 Assessment Freeze Application (PT-38), South Dakota Department of Revenue View Archived Source
1616 South Dakota 2020 S.D. Codified Laws § 43-31-31 ~ § 43-31-41 (in effect for 2020)
South Dakota Department of Revenue Application Form 1294-V15 for Property Tax Deferral for the Elderly
[https://dor.sd.gov/media/z3flsvcj/pt-38c-property-tax-homestead-exemption.pdf Accessed 11/12/2021]
View Archived Source

South Dakota Department of Revenue, Homestead Exemption' Tax Deferral Program Brochure (2014)
[https://dor.sd.gov/media/5lrpvndw/homestead-exemption-brochure.pdf Accessed 11/12/2021]
View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website
[http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 11/12/2021]
View Archived Source
1617 South Dakota 2021 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2021)
South Dakota Department of Revenue Form 1295 V17: Municipal Tax Reduction Local Option
[https://www.state.sd.us/eforms/secure/eforms/E1295V17-ApplicationForPropertyTaxReductionFromMunicipalTaxesForTheElderlyAndDisabled.pdf Accessed 03/24/2022]
View Archived Source

South Dakota Department of Revenue Guide for Municipal Property Tax Reduction Local option
[https://dor.sd.gov/Taxes/Property_Taxes/PDFs/property_tax_reduction_from_muni.pdf Accessed 02/19/2021]
View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website, 2021
[http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 03/24/2022]
View Archived Source
1618 South Dakota 2007 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2007)
South Dakota Department of Revenue, Property Tax Division
[http://www.state.sd.us/drr2/propspectax/property/relief.htm Accessed on 11/2/10]
View Archived Source
1619 South Dakota 2020 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2020)
South Dakota Department of Revenue, 2019 (to be filed in 2020) Sales or Property Tax Refund for Seniors and Disabled: Application, (2019)
[https://dor.sd.gov/media/wsqehuhj/2019-sales-property-tax-refund-elderly-disabled.pdf Accessed 12/22/2020]
View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website
[https://dor.sd.gov/individuals/taxes/property-tax/relief-programs/#sale Accessed 12/22/2020]
View Archived Source
1620 South Dakota 2014 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2014)
April 1st Deadline for Property Tax Assessment Freeze Program (March 2014) South Dakota Department of Revenue [https://dor.sd.gov/Publications/Press_Releases/PDFs/2014/Assessment%20Freeze%200314.pdf Accessed on 06/06/2016]
View Archived Source
1621 South Dakota 2007 S.D. Codified Laws §10-18A (in effect for 2007)
L. 2006, c. 42
1622 South Dakota 2015 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2015)
1623 South Dakota 2013 S.D. Codified Laws §10-18A-1 ~ §10-18A-16 (in effect for 2013)
2013 S.D. Sess. Laws ch. 47 (SB 190)
1624 South Dakota 2019 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2019)
2019 S.D. Sess. Laws ch TBD (HJ 761; HB 1256)
2018 S.D. Sess. Laws ch. 62 § 4, 5
South Dakota Department of Revenue, 2017 (to be filed in 2018) Sales or Property Tax Refund for Seniors and Disabled: Application, (2017) [https://dor.sd.gov/Taxes/Property_Taxes/PDFs/2018SalesPropertyTaxRefundElderlyAndDisabled.pdf Accessed 10/09/2018] View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website
[https://dor.sd.gov/individuals/taxes/property-tax/relief-programs/#sale Accessed 12/22/2020]
View Archived Source
1625 South Dakota 2007 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2007)
1626 South Dakota 2012 S.D. Codified Laws §10-18A-1 ~ §10-18A-16 (in effect for 2012)
2012 S.D. Sess. Laws ch. 65 (SB 194)
Property and Sales Tax Relief Programs (No date), Department of Revenue [http://www.state.sd.us/drr2/propspectax/property/relief.htm Accessed on 2/1/2013 via WayBack Machine http://web.archive.org/web/20121216130159/http://www.state.sd.us/drr2/propspectax/property/relief.htm] View Archived Source
1627 South Dakota 2019 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2019)
South Dakota Department of Revenue Application for Assessment Freeze for Elderly and Disabled, Form 1289 V17 PT38
[https://dor.sd.gov/Taxes/Property_Taxes/PDFs/PT38.pdf Accessed 02/08/2019]
View Archived Source

South Dakota Department of Revenue Guide for Assessment Freeze for Elderly and Disabled
[http://dor.sd.gov/Taxes/Property_Taxes/Publications/PDFs/PropTaxReduction2015_asset_freeze.pdf Accessed 04/16/2018]
View Archived Source

South Dakota Department of Revenue Property Tax Relief Programs Website
[http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 04/16/2018]
View Archived Source
1628 South Dakota 2017 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2017)
Sales or Property Tax Refund for Senior Citizens & Citizens with Disabilities: Taxes paid in 2016 Refund Application (Benefit received in 2017) South Dakota Department of Revenue [http://dor.sd.gov/Taxes/Special_Taxes/Forms/PDFs/2016%20Refund%20packet.pdf Accessed 03/07/2018] View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website [http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 03/07/2018] View Archived Source
1629 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
1630 South Dakota 2018 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2018)
South Dakota Department of Revenue Application Form 1294-V15PT 38C for Property Tax Homestead Exemption for the Elderly [https://dor.sd.gov/Taxes/Property_Taxes/PDFs/PT38C.pdf Accessed 02/08/2019] View Archived Source

South Dakota Department of Revenue Application Form 1294-V15 for Property Tax Deferral for the Elderly [https://www.state.sd.us/eforms/secure/eforms/E1294V15-ApplicationForPropertyTaxHomesteadExemption.pdf Accessed 10/11/2018] View Archived Source

South Dakota Department of Revenue (2014) 'Homestead Exemption' Tax Deferral Program Brochure [http://dor.sd.gov/Taxes/Property_Taxes/PDFs/PropTaxReduction2014_Homestead.pdf Accessed 10/11/2018] View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website [http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 10/11/2018] View Archived Source
1631 South Dakota 2010 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2010)
South Dakota Department of Revenue, Property Tax Division
[http://www.state.sd.us/drr2/propspectax/property/publications.htm Accessed on 4/13/11]
View Archived Source
1632 South Dakota 2018 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2018)
South Dakota Department of Revenue Form 1295 V17: Municipal Tax Reduction Local Option [https://www.state.sd.us/eforms/secure/eforms/E1295V17-ApplicationForPropertyTaxReductionFromMunicipalTaxesForTheElderlyAndDisabled.pdf Accessed 04/18/2018] View Archived Source

South Dakota Department of Revenue Guide for Municipal Property Tax Reduction Local option [https://dor.sd.gov/Taxes/Property_Taxes/PDFs/property_tax_reduction_from_muni.pdf Accessed 04/18/2018] View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website [http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 02/11/2019] View Archived Source
1633 South Dakota 2010 S.D. Codified Laws §10-18A-1 ~ §10-18A-16 (in effect for 2010)
2010 Sales and Property Tax Refund Application [http://www.state.sd.us/drr2/propspectax/property/taxrefundapplication.pdf Accessed 1/10/2012]
View Archived Source
Sales and Property Tax Refund for Senior & Disabled Citizens (No date), Department of Revenue [http://www.state.sd.us/drr2/propspectax/property/relief.htm Accessed on 5/9/11]
1634 South Dakota 2009 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2009)
2009 Assessment Freeze Application (PT-38), South Dakota Department of Revenue View Archived Source
1635 South Dakota 2020 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2020)
South Dakota Department of Revenue Form 1295 V17: Municipal Tax Reduction Local Option
[https://www.state.sd.us/eforms/secure/eforms/E1295V17-ApplicationForPropertyTaxReductionFromMunicipalTaxesForTheElderlyAndDisabled.pdf Accessed 11/12/2021]
View Archived Source

South Dakota Department of Revenue Guide for Municipal Property Tax Reduction Local option
[https://dor.sd.gov/Taxes/Property_Taxes/PDFs/property_tax_reduction_from_muni.pdf Accessed 02/19/2021]
View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website
[http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 11/12/2021]
View Archived Source
1636 South Dakota 2021 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2021)
South Dakota Department of Revenue Application for Assessment Freeze for Elderly and Disabled, Form 1289 V17 PT38
[https://dor.sd.gov/Taxes/Property_Taxes/PDFs/PT38.pdf Accessed 02/19/2021]
View Archived Source

South Dakota Department of Revenue Guide for Assessment Freeze for Elderly and Disabled
[http://dor.sd.gov/Taxes/Property_Taxes/Publications/PDFs/PropTaxReduction2015_asset_freeze.pdf Accessed 02/19/2021]
View Archived Source

South Dakota Department of Revenue Property Tax Relief Programs Website
[http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 02/19/2021]
View Archived Source
1637 South Dakota 2008 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2008)
South Dakota Department of Revenue, Property Tax Division
[http://www.state.sd.us/drr2/propspectax/property/relief.htm Accessed on 11/2/10]
View Archived Source
1638 South Dakota 2008 S.D. Codified Laws §10-18A (in effect for 2008)
L. 2006, c. 42
[http://www.state.sd.us/drr2/propspectax/property/relief.htm Accessed on 11/2/10]
1639 South Dakota 2014 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2014)
Sales or Property Tax Refund for Senior Citizens & Citizens with Disabilities: 2013 Refund Application (2014) South Dakota Department of Revenue [https://dor.sd.gov/Taxes/Special_Taxes/Forms/PDFs/2014%20Refund%20Packet.pdf Accessed on 06/06/2016]
View Archived Source
1640 South Dakota 2013 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2013)
1641 South Dakota 2008 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2008)
1642 South Dakota 2012 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2012)
Freeze on Assessments: Dwellings of Disabled and Senior Citizens Brochure (February 2012) South Dakota Department of Revenue [http://dor.sd.gov/Taxes/Property_Taxes/PDFs/freeze_on_assessments.pdf Accessed on 06/06/2016]
View Archived Source
1643 South Dakota 2018 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2018)
South Dakota Department of Revenue Application for Assessment Freeze for Elderly and Disabled, Form 1289 V17 PT38 [https://dor.sd.gov/Taxes/Property_Taxes/PDFs/PT38.pdf Accessed 02/08/2019] View Archived Source

South Dakota Department of Revenue Application for Assessment Freeze for Elderly and Disabled, Form 1289 V17 [https://www.state.sd.us/eforms/secure/eforms/E1289V17-ApplicationForFreezeOnAssessmentsOfDwellingsOfDisabledAndSeniorCitizens.pdf Accessed 04/16/2018] View Archived Source

South Dakota Department of Revenue Guide for Assessment Freeze for Elderly and Disabled [http://dor.sd.gov/Taxes/Property_Taxes/Publications/PDFs/PropTaxReduction2015_asset_freeze.pdf Accessed 04/16/2018] View Archived Source

South Dakota Department of Revenue Property Tax Relief Programs Website [http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 04/16/2018] View Archived Source
1644 South Dakota 2017 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2017)
2017 South Dakota Department of Revenue Application Form 1294-V15 for Property Tax Deferral for the Elderly [https://www.state.sd.us/eforms/secure/eforms/E1294V15-ApplicationForPropertyTaxHomesteadExemption.pdf Accessed 04/16/2018] View Archived Source

South Dakota Department of Revenue (2014) 'Homestead Exemption' Tax Deferral Program Brochure [http://dor.sd.gov/Taxes/Property_Taxes/PDFs/PropTaxReduction2014_Homestead.pdf Accessed 04/16/2018] View Archived Source

South Dakota Department of Revenue Property Tax Relief Programs Website [http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 04/16/2018] View Archived Source
1645 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
1646 Tennessee 2020 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2020)
1647 Tennessee 2015 Tenn. Code Ann. § 67-5-705 (in effect for 2015)

Property Tax Freeze Income Limits by County (2015) Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/TaxFreezeIncomeLimits2015List.pdf Accessed on 05/20/2016] View Archived Source

Tennessee Tax Freeze Jurisdictions (July 2015) Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/20150714TaxFreezeJurisdictions.pdf Accessed on 05/20/2016] View Archived Source
1648 Tennessee 2017 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2017)

2017 Tenn. Pub Act ch 181 § 31, 32

Elderly or Disabled Homeowner Property Tax Relief Program (2017), Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/TaxReliefBrochure2017.pdf Accessed on 10/23/2017]

View Archived Source
1649 Tennessee 2021 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2021)

Tennessee Comptroller of the Treasury, Property ax Relief Program Brochure (2021)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-relief/TaxReliefBrochure.pdf Accessed 03/26/2022]
View Archived Source
Tennessee Comptroller of the Treasury, Property Tax Relief
[https://comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs/tax-relief.html Accessed 02/12/2021]
1650 Tennessee 2006 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2006)
1651 Tennessee 2019 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2019)

Elderly or Disabled Homeowner Property Tax Relief Program (2019), Tennessee Comptroller of the Treasury
[https://www.cityofmanchestertn.com/DocumentCenter/View/2086/Property-Tax-Relief-Program-2019?bidId= Accessed 11/17/2020]
View Archived Source
1652 Tennessee 2018 Tenn. Code Ann. § 67-5-705 (in effect for 2018)

State of Tennessee, Comptroller of the Treasury, Tennessee Tax Freeze Jurisdictions as of 1 June, 2018
[https://www.comptroller.tn.gov/pa/pdf/Tax_Freeze_Jurisdictions_2018.pdf accessed 09 October 2018]
View Archived Source

State of Tennessee, Comptroller of the Treasury, Property Tax Freeze Income Limits by County - Tax Year 2018
[https://www.comptroller.tn.gov/pa/pdf/TaxFreezeIncomeLimits2018List.pdf accessed 09 October 2018]
View Archived Source
1653 Tennessee 2007 Tenn. Code Ann. § 67-5-705 (in effect for 2007)

Tenn. Const. Art. II, §28
State of Tennessee
Property Tax Freeze Program
[http://www.comptroller1.state.tn.us/pa/taxfreeze.asp accessed 10/12/2011]
View Archived Source
View Archived Source
View Archived Source
1654 Tennessee 2012 Tenn. Code Ann. § 67-5-705 (in effect for 2012)
1655 Tennessee 2011 Tenn. Code Ann. § 67-5-705 (in effect for 2011)

Tenn. Const. Art. II, §28
State of Tennessee
Property Tax Freeze Program
[http://www.comptroller1.state.tn.us/pa/taxfreeze.asp accessed 10/12/2011]
View Archived Source
View Archived Source
View Archived Source
1656 Tennessee 2007 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2007)
1657 Tennessee 2010 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2010)
1658 Tennessee 2020 Tenn. Code Ann. § 67-5-705
Tenn. Code Ann. § 67-5-702 (in effect for 2020)
Tenn. Comp. R. & Regs. 0520-4-1-.03 0600-9-.01~0600-9-.12
Tenn. Const. Art. II, § 28
Comptroller of the Treasury, Tennessee Tax Freeze Jurisdictions (2019)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-freeze/TaxFreezeJurisdictions.pdf accessed 10/21/2021]
View Archived Source

Comptroller of the Treasury, Property Tax Freeze Income Limits by County - Tax Year 2020 (2021)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-freeze/TaxFreezeIncomeLimits2020List.pdf accessed 10/21/2021]
View Archived Source
1659 Tennessee 2017 Tenn. Code Ann. § 67-5-705 (in effect for 2017)

Tennessee Comptroller of the Treasury Tennessee Tax Freeze Jurisdictions as of October 1, 2017 [https://www.comptroller.tn.gov/pa/pdf/20180206TaxFreezeJurisdictions.pdf Accessed 03/06/2018] View Archived Source

Tennessee Comptroller of the Treasury Property Tax Freeze Income Limits by County 2017 [ https://www.comptroller.tn.gov/pa/pdf/TaxFreezeIncomeLimits2017List.pdf Accessed on 10/23/2017] View Archived Source
1660 Tennessee 2019 Tenn. Code Ann. § 67-5-705
Tenn. Code Ann. § 67-5-702 (in effect for 2019)
Tenn. Comp. R. & Regs. 0520-4-1-.03 0600-9-.01~0600-9-.12
Tenn. Const. Art. II, § 28
State of Tennessee, Comptroller of the Treasury, Tennessee Tax Freeze Jurisdictions (2019)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-freeze/TaxFreezeJurisdictions.pdf accessed 11/13/2020]
View Archived Source

State of Tennessee, Comptroller of the Treasury, Property Tax Freeze Income Limits by County - Tax Year 2019 (2020)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-freeze/TaxFreezeIncomeLimits2019List.pdf accessed 11/17.2020]
View Archived Source
1661 Tennessee 2021 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2021)
1662 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
1663 Tennessee 2007 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2007)
1664 Tennessee 2019 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2019)
1665 Tennessee 2006 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2006)
1666 Tennessee 2008 Tenn. Code Ann. § 67-5-705 (in effect for 2008)

Tenn. Const. Art. II, §28
State of Tennessee
Property Tax Freeze Program
[http://www.comptroller1.state.tn.us/pa/taxfreeze.asp accessed 10/12/2011]
View Archived Source
View Archived Source
View Archived Source
1667 Tennessee 2013 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2013)
1668 Tennessee 2011 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2011)

Elderly or Disabled Homeowner Property Tax Relief (2011), Tennessee Comptroller of the Treasury [http://www.comptroller1.state.tn.us/pa/pdf/ElderlyDisabledBrochure.pdf Accessed 02/16/2012] View Archived Source
1669 Tennessee 2014 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2014)

Elderly or Disabled Homeowner Property Tax Relief Program (2014), Monroe County Tennessee Trustee [http://www.monroetrustee.com/pages/EL_brochure.pdf Accessed on 06/09/2015] View Archived Source
1670 Tennessee 2017 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2017)
1671 Tennessee 2021 Tenn. Code Ann. § 67-5-705
Tenn. Code Ann. § 67-5-702 (in effect for 2021)
Tenn. Comp. R. & Regs. 0520-4-1-.03 0600-9-.01~0600-9-.12
Tenn. Const. Art. II, § 28
Comptroller of the Treasury, Tennessee Tax Freeze Jurisdictions (2021)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-freeze/TaxFreezeJurisdictions.pdf Accessed 03/29/2022]
View Archived Source

Comptroller of the Treasury, Property Tax Freeze Income Limits by County - Tax Year 2021 (2022)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-freeze/TaxFreezeIncomeLimits2021List.pdf Accessed 03/29/2022]
View Archived Source
1672 Tennessee 2008 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2008)
1673 Tennessee 2016 Tenn. Code Ann. § 67-5-705 (in effect for 2016)

Property Tax Freeze Income Limits by County (2016) Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/TaxFreezeIncomeLimits2016List.pdf Accessed on 10/23/2017] View Archived Source
1674 Tennessee 2008 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2008)
1675 Tennessee 2009 Tenn. Code Ann. § 67-5-705 (in effect for 2009)

Tenn. Const. Art. II, §28
State of Tennessee
Property Tax Freeze Program
[http://www.comptroller1.state.tn.us/pa/taxfreeze.asp accessed 10/12/2011]
View Archived Source
View Archived Source
View Archived Source
1676 Tennessee 2016 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2016)

2016 Tenn. Pub. Acts ch. 1065
Elderly or Disabled Homeowner Property Tax Relief Program (2016), Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/TaxReliefBrochure2016.pdf Accessed on 05/20/2016] View Archived Source
1677 Tennessee 2013 Tenn. Code Ann. § 67-5-705 (in effect for 2013)
1678 Tennessee 2010 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2010)

Elderly or Disabled Homeowner Property Tax Relief (2010), Tennessee Comptroller of the Treasury [http://web.archive.org/web/20101005153842/http://www.comptroller1.state.tn.us/pa/pdf/ElderlyDisabledBrochure.pdf Accessed 2/15/2012] View Archived Source
1679 Tennessee 2010 Tenn. Code Ann. § 67-5-705 (in effect for 2010)

Tenn. Const. Art. II, §28
State of Tennessee
Property Tax Freeze Program
[http://www.comptroller1.state.tn.us/pa/taxfreeze.asp accessed 10/12/2011]
View Archived Source
View Archived Source
View Archived Source
1680 Tennessee 2014 Tenn. Code Ann. § 67-5-705 (in effect for 2014)

Property Tax Freeze Income Limits by County (2014), Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/TaxFreezeIncomeLimits2014List.pdf Accessed on 06/09/2015] View Archived Source
1681 Tennessee 2018 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2018)
1682 Tennessee 2015 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2015)

2015 Tenn. Pub. Acts ch. 481, § 2
Elderly or Disabled Homeowner Property Tax Relief Program (2015), Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/DisabledElderlyTaxReliefBrochure.pdf Accessed on 05/20/2016] View Archived Source
1683 Tennessee 2009 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2009)
1684 Tennessee 2018 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2018)

2017 Tenn. Pub Act ch 181 § 31, 32

Elderly or Disabled Homeowner Property Tax Relief Program (2018), Tennessee Comptroller of the Treasury [https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-relief/TaxReliefBrochure2018.pdf Accessed 02/08/2019] View Archived Source

Elderly or Disabled Homeowner Property Tax Relief Program (2017), Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/TaxReliefBrochure2017.pdf Accessed on 10/23/2017]

View Archived Source
1685 Tennessee 2011 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2011)
1686 Tennessee 2009 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2009)
1687 Tennessee 2020 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2020)

Tennessee Comptroller of the Treasury, Property ax Relief Program Brochure (2020)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-relief/TaxReliefBrochure2020.pdf accessed 02/12/2021]
View Archived Source
Tennessee Comptroller of the Treasury, Property Tax Relief
[https://comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs/tax-relief.html accessed 02/12/2021]
1688 Texas 2015 Tex. Tax Code §11.26, Tex. Tax Code §11.261 (in effect for 2015)
Tex. Cons. §1-b(h)
1689 Texas 2009 Tex. Tax Code Ann. § 11.22 (in effect for 2009)
Tex. Constitution Article VIII §2
1690 Texas 2014 Tex. Tax Code Ann. § 11.13 (in effect for 2014)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
1691 Texas 2021 Tex. Tax Code §11.26,
Tex. Tax Code §11.261 (in effect for 2021)
2019 Tex. Gen. Laws ch. 1284 § 1

Tex. Cons. §1-b(h)
1692 Texas 2018 Tex. Tax Code §33.06 (in effect for 2018)
Harris County Appraisal District,
Tax Deferral Affidavit, 2019,
[http://hcad.org/assets/uploads/pdf/forms/2019/33-06_Feb_2019_fillable.pdf accessed 03/15/2019]
View Archived Source
1693 Texas 2020 Tex. Tax Code §11.26,
Tex. Tax Code §11.261 (in effect for 2020)
2019 Tex. Gen. Laws ch. 1284 § 1

Tex. Cons. §1-b(h)
1694 Texas 2012 Tex. Tax Code §11.26, Tex Tax Code §11.261 (in effect for 2012)
Tex. Cons. §1-b(h)
1695 Texas 2009 Tex. Tax Code Ann. § 11.13 (in effect for 2009)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
1696 Texas 2013 Tex. Tax Code §11.26, Tex Tax Code §11.261 (in effect for 2013)
Tex. Cons. §1-b(h)
1697 Texas 2006 Tex. Tax Code Ann. § 11.22 (in effect for 2006)
Tex. Constitution Article VIII §2
1698 Texas 2013 Tex. Tax Code Ann. § 11.22 (in effect for 2013); Tex. Tax Code Ann. § 11.131 (in effect for 2013)
Tex. Constitution Article VIII §2
1699 Texas 2010 Tex. Tax Code §11.26, Tex Tax Code §11.261 (in effect for 2010)
Tex. Cons. §1-b(h)
1700 Texas 2010 Tex. Tax Code Ann. § 11.22 (in effect for 2010); Tex. Tax Code Ann. § 11.131 (in effect for 2010)
2009 Tx. Laws ch. 1405
Tex. Constitution Article VIII §2

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: 09/30/2023 11:01:58 AM)

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