Residential Property Tax Relief Programs

[X] Effective 1 January 2018, the residency requirements for the program have changed. For applicants who establish residency in the state after 31 December 2017, eligibility requirements are amended to require 10 years of prior residency in order to qualify for the benefit. In addition, all new and subsequent applications now have a due date of 30 April. To receive this tax credit, taxpayers must have paid in full their property tax bill at the end of the tax year for which the credit was reported.

[X] All counties, except Fresno, allow for intra county transfer of savings (Proposition 60). Under Propositions 90 and 110 only Alameda, Los Angeles, Orange, Riverside, San Bernardino, San Diego, San Mateo, Santa Clara, Tuolumne and Ventura allow transfers from other counties. On 12 December 2017 El Dorado approved an ordinance to rescind its ordinance. After 7 November 2018 such transfers will not be permitted in El Dorado county. The application, form BOE-60-AH, is administered by the counties.

[X] Application forms are available at a parish assessor's office. The property shall be immediately revalued at fair market value by the assessor and placed on the assessment rolls in the year it was sold. Any owner entitled to the special assessment who is unable to occupy the homestead due to damage or destruction caused by a disaster or emergency declared by the governor shall be entitled to keep the special assessment level prior to its damage or destruction on the repaired or rebuilt homestead provided the repaired or rebuilt homestead is reoccupied by the owner within 5 years following the disaster. If the property owner receives a homestead exemption on another homestead during the same 5 year period, the damaged or destroyed property shall not be entitled to keep the special assessment level, and the land and buildings shall be assessed in that year at the percentage of fair market value. In addition, the owner must also maintain the homestead exemption to qualify for the special assessment level. Effective 1 January 2011, under certain conditions extensions of up to two additional years to the "return and reoccupy" provision may be granted and up to 3 one-year extensions after that.

[X] An owner who receives this benefit may not receive other property tax relief. An otherwise qualifying owner does not lose the benefit because of a temporary absence from their residence for medical reasons or if the qualified owner is confined to a rest home or nursing home. During this period, the residence must be unoccupied or occupied by the owner's spouse or other dependent. If the owner is not eligible for a continued deferral for a tax year, the deferred taxes are carried forward. If the owner transfers the property, dies, or ceases to use the property as a permanent residence, the last three years of deferred taxes prior to a disqualifying even will become due and payable with interest on the date of the disqualifying event. To receive the benefit, an application must be submitted by June 1st of the year preceding the year that the benefit is claimed. The application must be filed every year.

[X] Effective 11 July 2018, for applicant who have moved into Delaware after 31 December 2018, the residency requirement is increased to 10 years. This was enacted in HB 348. The Kent County Levy Court exempts all real property owned by citizens over the age of 65 from real estate taxes. The exemption amount in New Castle County is up to $32,000. The exemption amount in Sussex County is up to $12,500.

[X] This program works in conjunction with the Property Tax Exemption Program for Senior Citizens and Disabled Persons. You should also enroll in the Exemption Program administered by your county assessor. This will provide you the maximum amount of assistance. Apply for assistance 30 days before taxes are due. Mobile home may qualify even if the applicant does not own the land. However, this program does not apply if ownership is through a life estate, lease for life, revocable trust, or shared ownership in a cooperative housing unit.

[X] For taxable years 2018 and thereafter, the maximum qualifying income is $65,000 for all qualified property. The application process for this programs is administered by the counties.

[X] Persons who are also eligible for the Local Option Disabled Exemption may choose the greater of the two, but may not take both exemptions. Income is calculated as the all receipts less life insurance paid for the death of an insured, business costs, and proceeds from the sale of assets. Must file for the benefit every year and must be eligible for the benefit as of April 1st of the filing year.

[X] Effective 9 September 2019, the maximum benefit has been increased to $1,000 or 100 times the state minimum wage, whichever is greater. Previously, the maximum benefit was $750. This was enacted in 2019 Me. Laws ch. 36 (LD 62). Under the volunteer program, any benefits received are not considered income.

[X] Homeowners must apply for the benefit when they receive the 2019 tax bill. There is some variation among counties and cities with application, but it is generally between October and April. The deadline to apply is 35 days after the city's or county's delinquency date.

[X] Application is required between October 1st and March 31st. Outside of this period, the amount of the benefit a claimant will receive is reduced. If a taxpayer enters the program, but at some future date and is no longer are eligible, the taxpayer must notify the District within 30 days. Failure to do so will resulting penalty of 10% of delinquent taxes and 1.5% interest for each month.

[X] If you believe you qualify for this exemption, apply as soon as possible even if you have not received the necessary documentation from the VA. When local assessors receive required documentation, this exemption can be granted as of the date of your original application, and the excess taxes can be refunded for up to 4 years. Any real estate that is owned and used as a homestead by the surviving spouse of a veteran who died from service-connected causes while on active duty as a member of the United States Armed Forces and for whom a letter from the United States Government or United States Department of Veterans Affairs or its predecessor has been issued certifying that the veteran died from service-connected causes while on active duty is exempt from taxation if the veteran was a permanent resident of this state on January 1 of the year in which the veteran died. Additional required forms include: A copy of your most current rating decision from the VA, including evidence that your disability is combat related. A copy of your DD-214.

[X] Applications and forms are kept with the local county auditor's office. As used for this exemption, the term “permanently and totally disabled” means the inability to perform substantial gainful employment by reason of a medically determinable impairment, either physical or mental, that has lasted or is expected to last for a continuous period of 12 months or more, or result in death.

[X] Household income is broadly defined to reflect most cash resources available to claimants, and it includes all income that is taxable for Wisconsin income tax purposes plus nontaxable income sources such as Social Security, supplemental security income and pensions. Appendix III in Source Publication provides a complete listing of the income sources included in the definition of household income under this program. The applicant must maintain fire and extended casualty insurance coverage on the home with the Wisconsin Housing and Economic Development Authority named as a lien holder. Any previous loans under this program and loans under the housing rehabilitation loan program, also administered by WHEDA, are excluded from this limitation.

[X] A renewal application is required at least once every six years. After your initial application and approval, you will be notified by your county assessor when it is time to submit a renewal application. You may be eligible for a refund if you paid prior years’ taxes because of a mistake, oversight, or a lack of knowledge about this program. You must meet all of the qualifications for the exemption as if you had applied at the time the application was due. Separate applications must be submitted for each of the tax years. In order to receive a refund, applications must be filed within three years of the date the taxes were due. Refunds will not be made beyond the three years. The exempt status may be transferred to a new residence with the value of the new residence frozen as of 1 January of the year of change. If the resident moves to Washington from another state, the exemption may be transferred to the new residence if owner meets all other eligibility requirements and provides proof of the prior exemption and its cancellation date.

[X] Effective 1 July 2019, manufactured homes, whether affixed or un-affixed, are eligible for this program and 1% of the appropriated funds will be available for these properties. Floating home and house boats continue to not qualify for the program. These changes were set out in SB 1130. Annual application must be submitted after 1 October for the current tax year. Limited funds are available and approval is on a first-come, first served basis. For 2018, they can be filed between 1 October 2018 and 10 February 2019. For 2019, they can be filed between 1 October 2018 and 10 February 2020. Generally the forms become available in September of each year and the applications may be submitted between 1 October of that year and 10 February in the subsequent year. The interest rate on the postponed taxes is 7% per year and the postponed taxes create a lien on the property. Payment for postponed taxes may be made any time for either a portion or the full amount deferred. However, they must be repaid when the owner moves or sells the property. In addition the taxes are due if future taxes become delinquent or the owner refinances or obtains a reverse mortgage. Household income is the total income received by all persons (except minors, full-time students, and renters) who resided in the home during the year for which deferral is requested. Income is the Adjusted Gross Income on the applicant's federal tax form. Income also includes: •California State Lottery winnings in excess of $600; 100% of lottery winnings from other states • Veterans Administration benefits • Military compensation • Life insurance proceeds to the extent that they exceed the expenses incurred for the last illness and funeral of the deceased spouse or registered domestic partner of the claimant • Gifts and inheritances in excess of $300, except between members of the household • Alimony received • Amounts received from an estate or a trust • Unemployment insurance benefits • Workers’ compensation payments for temporary disability • Amounts contributed by or on behalf of the claimant to a tax-sheltered retirement or deferred compensation plan • Amounts received from an employer or any government body for loss of wages due to sickness or accident (sick leave payments) • Nontaxable gain from the sale of a residence • Scholarship and fellowship grants • The amount of the alternative minimum taxable income in excess of your regular taxable income, if you were required to pay the alternative maximum tax on your 2016 California income tax return Items not deductible from income: -Mortgage payments -Interest paid on loans -Utilities -Medical bills -Health premiums -Itemized deductions on form 1040

[X] Effective 2 August 2019, the program was expanded to first responder with a permanent occupational disability. Application procedures and due dates are set by the county. Applicants must also submit proof of disability.

[X] The 2017 budget bill allows the state Office of Policy and Management to reduce the reimbursements to municipalities up to 100%, as of 1 October 2017. There is no appropriation for fiscal years 2018 and 2019. The budget bill is HB 1502. Although the state may not have the funds to reimburse the municipalities, under existing law, the municipalities must continue to provide tax reductions to the eligible homeowners. The income thresholds are indexed to the annual inflation adjustment in Social Security income, with a base year of 1983. Qualifying income is defined as adjusted gross income and tax-exempt interest, plus any other income not included in adjusted gross income. Medicaid and Social Security payments for a dependent are not counted as income. Forms and an affidavit of income must be filed with a local assessor. The program must be reapplied for every other year. The application period is from February 1 to May 15 for tax relief in the following year.

[X] Local governments have a broad range of options available in designing a relief program. As a result, no two programs are identical. Prior to adopting such a program, a committee of no less than five residents shall study the fiscal effects of such relief on the municipality property tax revenue and make recommendations as to the form and extent of the program. Such a plan may be amended by the legislative body upon recommendation by its board of finance without additional study undertaken initially.

[X] This program is also available to deceased PA residents, provided they lived at least 1 day in the year for which the benefit is applied. The benefit will be prorated by the number of days the applicant lived in the commonwealth. A surviving spouse, estate, or personal representative of the deceased resident may file on their behalf.

[X] Homeowners may qualify for the exemption on a replacement homestead if they met the 10 year residency requirement on the previous homestead which was destroyed by natural disaster or was claimed by the government via eminent domain. No more than one exemption can be allowed per single dwelling unit of residential property. Eligible residence includes property has been purchased by or transferred to a trust, a corporate partnership, or any other legal entity solely for estate planning purposes and is the maker of the trust or a principal of the corporate partnership or other legal entity; Applications must be filed before July 15th. Forms are available beginning in January but not after August 15.

[X] Taxpayers must calculate the credit authorized in this section prior to calculating the refundable credit for taxes in excess of 4% of household income. The Senior Citizen Tax Credit and Homestead Excess Property Tax Credit are available to low-income taxpayers. Some taxpayers may qualify for both. A return must be filed in order to receive either of these refundable credits even if you are not required to file a federal return. If you recently received a WV/SCTC-1 in the mail from the West Virginia State Tax Department for the Homestead Exemption program administered at the county level, you may be entitled to claim a refundable state income tax credit.

[X] Applicants must file the permanent application by March 1st. When the owner of a property subject to a tax deferral dies, the heirs, heirs-at-law, assignee or devisee shall have first priority to redeem the estate by paying in full the deferred taxes plus any interest due. If the heirs, heirs-at-law, assignees, or devisees do not redeem the property within 9 months of the date of death of the property owner, the municipality may commit the accrued amount of the deferral to the collector of taxes with a warrant signed by the assessing officials requiring him or her to collect it. When the owner of a property subject to a tax deferral sells or otherwise conveys the property, the owner or grantee shall pay in full the deferred taxes plus any interest due and the municipality shall provide recorded written release or satisfaction of the notice of tax deferral.

[X] Los Alamos and Santa Fe counties have adopted a maximum income eligibility level of $24,000.

[X] The deferral becomes payable when the resident dies or the residence is sold. Application is due 1 March of each year unless otherwise specified by the local government authorizing the program.

[X] To remain eligible for this program, applicants must file a new application biannually. Taxable income is as defined as the federal adjusted gross income. Railroad pensions and postal system pensions are excluded from income.

[X] A deferral of property tax payments shall terminate on the earlier of: (a) voluntary payment of the full amount of deferred tax and interest to the state tax commission; (b) the death of the qualified claimant. In the case of more than one qualified claimant, the death of the last surviving qualified claimant; (c) a sale or other transfer of title to the property or any part of the property except a transfer of title to a surviving spouse of a deceased qualified claimant; (d) the property no longer qualifies for the exemption due to residential improvements; (e) a determination by the state tax commission that the deferral of property tax payments was erroneously granted to a person who is not a qualified claimant or in regard to property that is not qualified property. Income is defined as federal adjusted gross income, less deductions for certain medical and funeral expenses, business losses, early withdrawal penalties, and alimony. Income also includes social security and similar benefits, as well as most non-taxable income.

[X] Effective 1 July 2019, a locality may provide by ordinance that any disability income received by the person is not included for computing the annual income. This was enacted in 2019 Laws Va. Acts ch. 16 Forms are issued by the county or local taxing authority.

[X] The individual may not own or have any legal, equitable, beneficial or security interest in any other residence or other real property except indirectly through an investment security, such as a mutual fund, that includes real property assets. Applicants must reapply each year. A claim for deferral may be filed with the Assessor’s office after 1 January, but before 1 April of the tax year for which the deferral is claimed. Failure to apply means that homeowner will not be eligible for tax deferral for that year. Failure to apply does not mean that taxes deferred in previous year must be paid. Deferred taxes and accrued interest are a lien against the property. The lien attaches on the date the certificate of deferral is recorded and has priority over any mortgage, reverse mortgage, deed of trust or other real property security interest that is recorded before the certificate of deferral is recorded and any lien attaching after the certificate of deferral is recorded.

[X] Excess levies are additional property tax levies above the limits that are approved by vote of the people. Local school districts have no regular levy authority so e a substantial portion of their funding is from voter-approved excess levies. Excess levies must be authorized by a 60% majority of the voters, except for school levies which only require a simple majority. If the person subsequently fails to qualify only for one year because of high income, this same valuation must be used upon re-qualification. If the person fails to qualify for more than one year in succession because of high income or fails to qualify for any other reason, the valuation upon re-qualification is the assessed value on January 1st of the assessment year in which the person re-qualifies.

[X] Applications are administered by the counties. Due dates and forms required may vary.

[X] This program is effective for tax years 2016-2019. It replaces the Property Tax Freeze Credit. For senior homeowners, the credit is a flat percentage of the enhanced STAR credit or exemption. The credit cannot exceed your school district taxes. Income eligibility is determined based on the income tax returns filed for the tax year two years prior.

[X] Recipients of this benefit are also exempted from the forest acreage tax. Property owned jointly by a husband and wife and property owned in fee simple by either spouse is eligible for this exemption in full, as long as either spouse fulfills the age or disability requirement. For all other jointly owned property, the amount of the exemption is determined on the basis of each owner's qualifications and pro rata share of the property.

[X] An owner who receives this benefit may not receive other property tax relief. An otherwise qualifying owner does not lose the benefit because of a temporary absence from their residence for medical reasons or if the qualified owner is confined to a rest home or nursing home. During this period, the residence must be unoccupied or occupied by the owner's spouse or other dependent. If the owner is not eligible for a continued deferral for a tax year, the deferred taxes are carried forward. If the owner transfers the property, dies, or ceases to use the property as a permanent residence, the last three years of deferred taxes prior to a disqualifying even will become due and payable with interest on the date of the disqualifying event. To receive the benefit, an application must be submitted by June 1st of the year preceding the year that the benefit is claimed. The application must be filed every year.

[X] Municipalities may provide a tax freeze for elderly homeowners. This is a local option to replace the previous Tax Freeze for Disabled and Elderly which has not allowed new participants since 1979. At time of sale or transfer of property, taxes are reset to level payable without the benefit. Forms are prepared by the county assessors. Evidence of income must be provided to the county assessor. Medicaid payments are not counted as income.

[X] A description of income is detailed in the Homestead or Property Tax Refund for Homeowners publication from the Kansas Department of Revenue. It clearly defines what sources of income to include as income and what is not included as total household income. Senior homeowners who qualify for the property tax relief program cannot also apply for the homestead refund. Since tax year 2013, this program is not available to renters.

[X] With limited exceptions, recipients of this benefit are not eligible for any other benefits specified under Chapter 59 §5. In calculating gross receipts, business expenses and losses may be deducted. There is also a deduction for income received from federal, state, and local government annuities, pensions, and retirement plans. In calculating the value of a whole estate, an applicant may elect to include the value of property occupied as a domicile in which case the maximum eligibility threshold is $40,000 for an individual or $45,000 for a married couple. The benefit will be prorated if the applicant owns the residence with someone other than their spouse by the percentage of the applicant's ownership interest in the property.

[X] This deduction cannot be in addition to any other exemption from taxes to which the individual may be entitled, except a veteran’s deduction. Recipients of this benefit are eligible to receive any homestead rebate or credit.

[X] All deferred taxes and interest are payable if: the taxpayer dies, or someone other than the taxpayer becomes the property’s owner, or the property is no longer occupied as the taxpayer’s primary residence, or the property is moved out of the State. In the latter-most case, all owed monies are due 5 days before moving. In all other instances, all owed monies are due within 45 days of the date of notice for payment. A municipality that has adopted the program under this section may discontinue it through the same procedure by which the program was adopted; however, any taxes deferred under the program continue to be deferred under the conditions of the program on the date it was ended. If an event requiring the the payment of deferred tax and interest occurs, and the ownership of the property is transferred to another member of the same property, the transferee may apply for continuation of the deferral of taxes only if that person is at least 70 years of age with an income not exceeding 300% of the federal poverty level.

[X] To apply for the program, a claimant shall fill out the required forms by April 15th. A six month extension may be granted for filing the claim if it is requested by the applicant. For applicants 70 years old or over, they may be eligible to defer payment of property taxes. If they participate in that program, they are not claim this credit.

[X] In computing household income, a claimant may deduct $500 for each dependent living with the claimant. For renters, property taxes are assumed to be 20% of rent if heat is included or 25% of rent if heat is not included in the rent.

[X] The claimant must have fire and casualty insurance. The deferral becomes a lien on the house and is due when the property is sold, the owner passes away, or they are no longer fulfill eligibility requirements. The interest rate on the deferral is 5%.

[X] Although the state identifies this program as a circuit breaker, the tax burden and benefit do not vary by income, therefore, it is not considered a circuit breaker.

[X] "Assessed value" means twenty percent (20%) of the appraised value of the real property. The statute was amended in 2009 to assure that the assessment freeze set out in Amendment 79 is applied to the lower assessed value.