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 2012 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 1701 SD105_RR12
South Dakota 2013 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1702 SD101_RR13
South Dakota 2016 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 1703 SD105_RR16
South Dakota 2011 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1704 SD104_RR11
South Dakota 2011 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 1705 SD105_RR11
South Dakota 2022 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1706 SD104_RR22
South Dakota 2008 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse, Other Criteria 1707 SD105_RR08
South Dakota 2015 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1708 SD101_RR15
South Dakota 2007 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 1709 SD103_RR07
South Dakota 2014 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1710 SD101_RR14
South Dakota 2013 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 1711 SD105_RR13
South Dakota 2021 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1712 SD103_RR21
South Dakota 2021 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1713 SD104_RR21
South Dakota 2018 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse 1714 SD105_RR18
South Dakota 2012 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1715 SD104_RR12
South Dakota 2017 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1716 SD103_RR17
South Dakota 2020 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse 1717 SD105_RR20
South Dakota 2008 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1718 SD101_RR08
South Dakota 2016 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1719 SD101_RR16
South Dakota 2018 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1720 SD103_RR18
South Dakota 2010 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1721 SD101_RR10
South Dakota 2008 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1722 SD104_RR08
South Dakota 2022 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1723 SD103_RR22
South Dakota 2019 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1724 SD103_RR19
South Dakota 2018 Sales and Property Tax Refund for Senior and Disabled Citizens (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1725 SD101_RR18
South Dakota 2022 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse 1726 SD105_RR22
South Dakota 2009 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse, Other Criteria 1727 SD105_RR09
South Dakota 2012 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1728 SD101_RR12
South Dakota 2015 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1729 SD104_RR15
South Dakota 2008 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 1730 SD103_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, Other Criteria 1731 SD105_RR21
South Dakota 2017 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1732 SD104_RR17
South Dakota 2009 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1733 SD101_RR09
South Dakota 2018 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1734 SD104_RR18
South Dakota 2010 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1735 SD104_RR10
South Dakota 2014 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1736 SD104_RR14
South Dakota 2009 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1737 SD104_RR09
South Dakota 2019 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1738 SD104_RR19
South Dakota 2016 Optional Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1739 SD104_RR16
South Dakota 2009 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 1740 SD103_RR09
Tennessee 2016 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1741 TN101_RR16
Tennessee 2015 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 1742 TN104_RR15
Tennessee 2021 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1743 TN101_RR21
Tennessee 2014 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1744 TN101_RR14
Tennessee 2022 Local Option Property Tax Freeze Act Assessment Freeze, Other Age, Homeowner, Income Ceiling, Principal Residence 1745 TN104_RR22
Tennessee 2007 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1746 TN101_RR07
Tennessee 2017 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 1747 TN104_RR17
Tennessee 2022 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1748 TN101_RR22
Tennessee 2018 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1749 TN101_RR18
Tennessee 2008 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling 1750 TN104_RR08
Tennessee 2018 Local Option Property Tax Freeze Act Assessment Freeze, Other Age, Homeowner, Income Ceiling, Principal Residence 1751 TN104_RR18
Tennessee 2006 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1752 TN103_RR06
Tennessee 2010 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1753 TN103_RR10
Tennessee 2011 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1754 TN101_RR11
Tennessee 2021 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1755 TN103_RR21
Tennessee 2017 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1756 TN101_RR17
Tennessee 2014 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 1757 TN104_RR14
Tennessee 2017 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1758 TN103_RR17
Tennessee 2011 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1759 TN103_RR11
Tennessee 2008 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1760 TN101_RR08
Tennessee 2015 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1761 TN101_RR15
Tennessee 2009 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling 1762 TN104_RR09
Tennessee 2020 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1763 TN101_RR20
Tennessee 2008 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1764 TN103_RR08
Tennessee 2021 Local Option Property Tax Freeze Act Assessment Freeze, Other Age, Homeowner, Income Ceiling, Principal Residence 1765 TN104_RR21
Tennessee 2012 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 1766 TN104_RR12
Tennessee 2016 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 1767 TN104_RR16
Tennessee 2010 Local Option Property Tax Freeze Act Credit Age, Homeowner, Income Ceiling 1768 TN104_RR10
Tennessee 2011 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling 1769 TN104_RR11
Tennessee 2009 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1770 TN101_RR09
Tennessee 2019 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1771 TN101_RR19
Tennessee 2009 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1772 TN103_RR09
Tennessee 2020 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1773 TN103_RR20
Tennessee 2010 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1774 TN101_RR10
Tennessee 2013 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1775 TN101_RR13
Tennessee 2013 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 1776 TN104_RR13
Tennessee 2012 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1777 TN101_RR12
Tennessee 2006 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1778 TN101_RR06
Tennessee 2022 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1779 TN103_RR22
Tennessee 2019 Local Option Property Tax Freeze Act Assessment Freeze, Other Age, Homeowner, Income Ceiling, Principal Residence 1780 TN104_RR19
Tennessee 2007 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling 1781 TN104_RR07
Tennessee 2019 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1782 TN103_RR19
Tennessee 2018 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1783 TN103_RR18
Tennessee 2007 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 1784 TN103_RR07
Tennessee 2020 Local Option Property Tax Freeze Act Assessment Freeze, Other Age, Homeowner, Income Ceiling, Principal Residence 1785 TN104_RR20
Texas 2010 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Homeowner, Surviving Spouse 1786 TX102_RR10
Texas 2013 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 1787 TX101_RR13
Texas 2017 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 1788 TX103_RR17
Texas 2016 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 1789 TX102_RR16
Texas 2007 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 1790 TX102_RR07
Texas 2019 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1791 TX101_RR19
Texas 2021 Senior School Tax Freeze with Local Option for Other Local Taxes Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1792 TX102_RR21
Texas 2019 Senior School Tax Freeze with Local Option for Other Local Taxes Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1793 TX102_RR19
Texas 2006 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 1794 TX101_RR06
Texas 2010 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 1795 TX103_RR10
Texas 2019 Deferral for Elderly, Disabled Person, or Disabled Veteran Deferral, Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1796 TX106_RR19
Texas 2014 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 1797 TX103_RR14
Texas 2006 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 1798 TX103_RR06
Texas 2020 Deferral for Elderly, Disabled Person, or Disabled Veteran Deferral Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse 1799 TX106_RR20
Texas 2022 Senior School Tax Freeze with Local Option for Other Local Taxes Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 1800 TX102_RR22

Pages
# State Year Source
1701 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
1702 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
1703 South Dakota 2013 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2013)
April 1st Deadline for Property Tax Assessment Freeze Program (March 2013) South Dakota Department of Revenue [https://dor.sd.gov/Publications/Press_Releases/PDFs/2013/Assessment%20Freeze%200313.pdf Accessed on 06/06/2016]
View Archived Source
1704 South Dakota 2007 S.D. Codified Laws §10-18A (in effect for 2007)
L. 2006, c. 42
1705 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
1706 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)
1707 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
1708 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
1709 South Dakota 2007 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2007)
1710 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
1711 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
1712 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
1713 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
1714 South Dakota 2022 S.D. Codified Laws § 43-31-31 ~ § 43-31-41 (in effect for 2022)
South Dakota, Department of Revenue, Homestead Exemption Program (May 2021, for application in 2022)
[https://web.archive.org/web/20220127120349/https://dor.sd.gov/media/5lrpvndw/homestead-exemption-brochure.pdf Accessed 11/08/2023]
View Archived Source

Form PT38C (application form) not available for this year.
1715 South Dakota 2015 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2015)
1716 South Dakota 2019 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2019)
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 10/11/2018]
View Archived Source

South Dakota Department of Revenue, Homestead Exemption' Tax Deferral Program Brochure (2014)
[hhttps://dor.sd.gov/media/5lrpvndw/homestead-exemption-brochure.pdf Accessed 12/01/2020]
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
1717 South Dakota 2012 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2012)
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
1718 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]
1719 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
1720 South Dakota 2022 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2022)
South Dakota, Department of Revenue, Application for Assessment Freeze for Elderly and Disabled, Form PT38 (for application in 2022)
[https://web.archive.org/web/20220119045036mp_/https://sddor.seamlessdocs.com/f/PT38 Accessed 11/7/2023]
View Archived Source

South Dakota, Department of Revenue, Assessment Freeze for Elderly and Disabled Brochure (as of January 2022)
[https://web.archive.org/web/20220127094541/https://dor.sd.gov/media/ipul4avf/freeze-on-assessments-brochure.pdf Accessed 11/07/2023]
View Archived Source
1721 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
1722 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
1723 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
1724 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]
1725 South Dakota 2018 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2018)
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 [http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 10/09/2018] View Archived Source
1726 South Dakota 2016 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2016)
2016 S.D. Sess. Laws ch. 60 § 4, 5
Sales or Property Tax Refund for Senior Citizens & Citizens with Disabilities: 2016 Refund Application (2016) South Dakota Department of Revenue [http://dor.sd.gov/Taxes/Special_Taxes/Forms/PDFs/2016%20Refund%20Packet.pdf Accessed on 10/23/2017]
View Archived Source
1727 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
1728 South Dakota 2020 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2020)
South Dakota, Department of Revenue, Application for Assessment Freeze for Elderly and Disabled, Form PT38 (for application in 2020)
[https://web.archive.org/web/20200327105021/https://dor.sd.gov/media/lekdwclr/pt-38_2020_assessment-freeze.pdf Accessed 11/07/2023]
View Archived Source

South Dakota, Department of Revenue, Assessment Freeze for Elderly and Disabled Brochure (as of March 2020)
[https://web.archive.org/web/20200327105023/https://dor.sd.gov/media/ipul4avf/2020-freeze-on-assessments-brochure.pdf Accessed 11/07/2023]
View Archived Source
1729 South Dakota 2008 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2008)
1730 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
1731 South Dakota 2017 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2017)
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 04/18/2018] View Archived Source
1732 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
1733 South Dakota 2010 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2010)
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
1734 South Dakota 2009 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2009)
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
1735 South Dakota 2014 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2014)
1736 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
1737 South Dakota 2009 S.D. Codified Laws §10-18A (in effect for 2009)
L. 2008 c. 59 §4
2009 Sales and Property Tax Refund Application
View Archived Source
[http://www.state.sd.us/drr2/propspectax/property/relief.htm Accessed on 11/2/10]
1738 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 PT38 (for application in 2021)
[https://web.archive.org/web/20210308170525/https://sddor.seamlessdocs.com/f/pt38 Accessed 11/07/2023]
View Archived Source

South Dakota, Department of Revenue, Assessment Freeze for Elderly and Disabled Brochure (January 2021)
[https://web.archive.org/web/20210527154004/https://dor.sd.gov/media/ipul4avf/freeze-on-assessments-brochure.pdf Accessed 11/07/2023]
View Archived Source
1739 South Dakota 2016 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2016)
1740 South Dakota 2009 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2009)
1741 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
1742 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
1743 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
1744 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
1745 Tennessee 2022 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2022)

Tennessee, Comptroller of the Treasury, Property Tax Relief Program Brochure (2022)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-relief/TaxReliefBrochure.pdf Accessed 02/17/2023]
View Archived Source

Metropolitan Government of Nashville and Davidson County, Tax Deferral for Elderly and Disabled Homeowners
[https://www.nashville.gov/sites/default/files/2022-10/Tax-Relief-Flyer.pdf?ct=1666292099 Accessed 02/17/2023]
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 02/17/2023]
View Archived Source
1746 Tennessee 2010 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2010)
1747 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
1748 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
1749 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
1750 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]
1751 Tennessee 2006 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2006)
1752 Tennessee 2007 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2007)
1753 Tennessee 2022 Tenn. Code Ann. § 67-5-702;
Tenn. Code Ann. § 67-5-705 (in effect for 2022)
Tenn. Comp. R. & Regs. 0520-4-1-.03;
Tenn. Comp. R. & Regs. 0600-9-.01 ~ 0600-9-.12
Tenn. Const. Art. II, § 28
Tennessee, Comptroller of the Treasury, Tennessee Tax Freeze Jurisdictions (February 2023)
[https://web.archive.org/web/20230208193609/https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-freeze/TaxFreezeJurisdictions.pdf Accessed 09/28/2023]
View Archived Source

Tennessee, Comptroller of the Treasury, Property Tax Freeze Income Limits by County, Tax Year 2022
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-freeze/TaxFreezeIncomeLimits2022List.pdf Accessed 03/29/2022]
View Archived Source
Tennessee, Comptroller of the Treasury, Property Tax Freeze (July 2022)
[https://web.archive.org/web/20220705005338/https://comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs/property-tax-freeze.html Accessed 09/28/2023]
View Archived Source
1754 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
1755 Tennessee 2017 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2017)
1756 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]
1757 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
1758 Tennessee 2011 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2011)
1759 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
1760 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
1761 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
1762 Tennessee 2021 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2021)
1763 Tennessee 2008 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2008)
1764 Tennessee 2008 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2008)
1765 Tennessee 2009 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2009)
1766 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
1767 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
1768 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
1769 Tennessee 2013 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2013)
1770 Tennessee 2020 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2020)
1771 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
1772 Tennessee 2012 Tenn. Code Ann. § 67-5-705 (in effect for 2012)
1773 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
1774 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
1775 Tennessee 2009 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2009)
1776 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
1777 Tennessee 2018 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2018)
1778 Tennessee 2022 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2022)

Metropolitan Government of Nashville and Davidson County, Tax Deferral for Elderly and Disabled Homeowners
[https://www.nashville.gov/departments/trustee/tax-deferral Accessed 02/17/2023]
View Archived Source
1779 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
1780 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
1781 Tennessee 2007 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2007)
1782 Tennessee 2019 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2019)
1783 Tennessee 2013 Tenn. Code Ann. § 67-5-705 (in effect for 2013)
1784 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
1785 Tennessee 2006 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2006)
1786 Texas 2015 Tex. Tax Code Ann. § 11.13 (in effect for 2015)
2015 Tex. Gen. Laws ch. 1169 § 1 (SB 833)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
1787 Texas 2019 Tex. Tax Code §11.26,
Tex. Tax Code §11.261 (in effect for 2019)
Tex. Cons. §1-b(h)
1788 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)
1789 Texas 2007 Tex. Tax Code §11.26, Tex Tax Code §11.261 (in effect for 2007)
Tex. Cons. §1-b(h)
1790 Texas 2006 Tex. Tax Code Ann. § 11.22 (in effect for 2006)
Tex. Constitution Article VIII §2
1791 Texas 2019 Tex. Tax Code §33.06 (in effect for 2019)
Harris County Appraisal District, Tax Deferral Affidavit (2019)
[http://hcad.org/assets/uploads/pdf/forms/2019/33-06_Feb_2019_fillable.pdf Accessed 11/17/2020]
View Archived Source
1792 Texas 2017 Tex. Tax Code Ann. § 11.22; Tex. Tax Code Ann. § 11.131; Tex. Tax Code Ann. § 11.132 (in effect for 2017)
Tex. Constitution Article VIII §2
Texas Property Tax Exemption (December 2016) Texas Comptroller [ https://comptroller.texas.gov/taxes/property-tax/exemptions/index.php Accessed on 03/27/2018]

View Archived Source

Disabled Veterans Exemption Application [https://comptroller.texas.gov/forms/50-135.pdf accessed 06/27/2018] View Archived Source
1793 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
1794 Texas 2020 Tex. Tax Code §33.06
Tex. Tax Code §11.22 (in effect for 2020)
Texas Comptroller Property Tax Deferral Affidavit Form 50-126
[https://comptroller.texas.gov/forms/50-126.pdf Accessed 11/09/2021]
View Archived Source

Harris County Appraisal District, Tax Deferral Affidavit
[http://hcad.org/assets/uploads/pdf/forms/2019/33-06_Feb_2019_fillable.pdf Accessed 11/09/2021]
View Archived Source
1795 Texas 2022 Tex. Tax Code §11.26,
Tex. Tax Code §11.261 (in effect for 2022)
Tex. Cons. §1-b(h)
Texas, Comptroller of Public Accounts, Texas Property Tax Exemptions, Publication 96-1740 (May 2022)
[https://comptroller.texas.gov/taxes/property-tax/docs/96-1740.pdf Accessed 09/28/2023]
View Archived Source
Texas, Comptroller of Public Accounts, Age 65 or Older or Disabled Exemptions Frequently Asked Questions
[https://comptroller.texas.gov/taxes/property-tax/exemptions/age65older-disabled-faq.php#:~:text=Age%2065%20or%20older%20and,%2425%2C000%20exemption%20for%20all%20homeowners Accessed 09/27/2023]
View Archived Source
1796 Texas 2010 Tex. Tax Code §11.26, Tex Tax Code §11.261 (in effect for 2010)
Tex. Cons. §1-b(h)
1797 Texas 2016 Tex. Tax Code §11.26, Tex. Tax Code §11.261 (in effect for 2016)
Tex. Cons. §1-b(h)
1798 Texas 2013 Tex. Tax Code Ann. § 11.13 (in effect for 2013)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
1799 Texas 2014 Tex. Tax Code Ann. § 11.22; Tex. Tax Code Ann. § 11.131 (in effect for 2014)
Tex. Constitution Article VIII §2
1800 Texas 2012 Tex. Tax Code §11.26, Tex Tax Code §11.261 (in effect for 2012)
Tex. Cons. §1-b(h)

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: 04/19/2024 03:10:13 AM)

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