Residential Property Tax Relief Programs

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

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

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

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State Yearsort ascending Program Name Benefit Type Eligibility Criteria Footnote Sources Record ID
California 2007 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 1801 CA106_RR07
Colorado 2007 Senior Property Tax Exemption Exemption Age, Homeowner, Surviving Spouse, Other Criteria 1802 CO103_RR07
Rhode Island 2007 Local Exemptions Exemption Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Veteran, Other Criteria 1803 RI106_RR07
Texas 2007 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 1804 TX103_RR07
New Mexico 2007 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1805 NM101_RR07
Georgia 2007 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 1806 GA110_RR07
Iowa 2007 Elderly and Disabled Homeowner and Renters Property Tax Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1807 IA101_RR07
South Dakota 2007 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 1808 SD103_RR07
Wisconsin 2007 Homestead Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 1809 WI101_RR07
Rhode Island 2007 Local Property Credits Credit Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1810 RI104_RR07
New Mexico 2007 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1811 NM105_RR07
Connecticut 2007 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 1812 CT111_RR07
Missouri 2007 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 1813 MO103_RR07
Washington 2007 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 1814 WA101_RR07
South Dakota 2007 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1815 SD101_RR07
Alabama 2007 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 1816 AL103_RR07
Wisconsin 2007 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Other Criteria 1817 WI102_RR07
Colorado 2007 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 1818 CO104_RR07
Arizona 2007 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1819 AZ102_RR07
Idaho 2007 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1820 ID102_RR07
South Dakota 2007 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1821 SD104_RR07
Delaware 2007 Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 1822 DE103_RR07
Massachusetts 2007 Tax Deferral and Recovery for Members of the Armed Forces Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Other Criteria 1823 MA102_RR07
Ohio 2007 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 1824 OH101_RR07
District of Columbia 2007 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 1825 DC106_RR07
Rhode Island 2007 Local Deferrals Deferral Age, Disability, Income Ceiling, Other Criteria 1826 RI105_RR07
Hawaii 2007 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 1827 HI107_RR07
Wyoming 2007 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1828 WY104_RR07
Arkansas 2007 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence, Veteran 1829 AR103_RR07
Virginia 2007 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 1830 VA101_RR07
Oklahoma 2007 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 1831 OK101_RR07
Florida 2007 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 1832 FL108_RR07
Massachusetts 2007 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Other Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 1833 MA104_RR07
District of Columbia 2007 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1834 DC105_RR07
Colorado 2007 Property Tax and Rent Rebate Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1835 CO102_RR07
Indiana 2007 Exemption for Residents over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 1836 IN104_RR07
Georgia 2007 Homestead Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 1837 GA101_RR07
Florida 2007 Local Option Homestead Exemption for Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence 1838 FL107_RR07
Mississippi 2007 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 1839 MS103_RR07
Delaware 2007 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1840 DE101_RR07
Massachusetts 2007 Program for Persons Over Age 60 to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Other Criteria 1841 MA107_RR07
California 2007 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1842 CA102_RR07
North Carolina 2007 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 1843 NC101_RR07
Maryland 2007 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Other Criteria 1844 MD111_RR07
Arizona 2007 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1845 AZ103_RR07
Massachusetts 2007 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 1846 MA105_RR07
Colorado 2007 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 1847 CO101_RR07
Idaho 2007 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1848 ID103_RR07
Utah 2007 Local Option County Low-Income Deferral or Abatement Credit, Deferral Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 1849 UT102_RR07
Louisiana 2007 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 1850 LA103_RR07
Maryland 2007 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Income Ceiling 1851 MD112_RR07
Georgia 2007 School Property Tax Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 1852 GA108_RR07
New Hampshire 2007 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 1853 NH108_RR07
California 2007 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1854 CA101_RR07
New York 2006 Real Property Tax Credit for Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 1855 NY101_RR06
Kansas 2006 Homestead Property Tax Refund Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Veteran, Surviving Spouse, Other Criteria 1856 KS102_RR06
Nebraska 2006 Homestead Exemption for Senior Citizens Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 1857 NE101_RR06
Montana 2006 Elderly Homeowner/Renter Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter 1858 MT104_RR06
Massachusetts 2006 Real Estate Tax Credit for Persons Age 65 and Older Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Wealth Limit 1859 MA108_RR06
Pennsylvania 2006 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1860 PA102_RR06
Arkansas 2006 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 1861 AR103_RR06
Delaware 2006 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 1862 DE101_RR06
New York 2006 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 1863 NY104_RR06
Tennessee 2006 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 1864 TN101_RR06
Alaska 2006 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1865 AK103_RR06
Indiana 2006 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 1866 IN107_RR06
Washington 2006 Property Tax Exemption for Widow or Widowers of Veterans Exemption Age, Income Ceiling, Surviving Spouse 1867 WA103_RR06
New York 2006 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 1868 NY112_RR06
Colorado 2006 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 1869 CO101_RR06
District of Columbia 2006 Elderly, Blind, or Disabled Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 1870 DC109_RR06
Illinois 2006 Senior Citizens Homestead Exemption Exemption Age, Homeowner 1871 IL108_RR06
Alaska 2006 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 1872 AK102_RR06
Oregon 2006 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 1873 OR101_RR06
New Jersey 2006 Fair Rebate for Seniors Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 1874 NJ101_RR06
Connecticut 2006 Exemption and Additional Exemption for Disabled Veterans Exemption Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 1875 CT105_RR06
West Virginia 2006 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling, Principal Residence 1876 WV102_RR06
Washington 2006 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1877 WA104_RR06
Minnesota 2006 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Other Criteria 1878 MN104_RR06
Connecticut 2006 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 1879 CT101_RR06
Rhode Island 2006 Local Deferrals Deferral Age, Disability, Income Ceiling, Other Criteria 1880 RI105_RR06
Hawaii 2006 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 1881 HI102_RR06
Missouri 2006 Homestead Preservation Credit Credit Age, Disability, Homeowner, Income Ceiling 1882 MO102_RR06
Georgia 2006 Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling 1883 GA106_RR06
Connecticut 2006 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 1884 CT108_RR06
South Dakota 2006 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 1885 SD105_RR06
Missouri 2006 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 1886 MO103_RR06
Michigan 2006 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 1887 MI105_RR06
Mississippi 2006 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence 1888 MS102_RR06
Colorado 2006 Senior Property Tax Exemption Exemption Age, Homeowner, Surviving Spouse, Other Criteria 1889 CO103_RR06
Rhode Island 2006 Local Exemptions Exemption Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Veteran, Other Criteria 1890 RI106_RR06
Colorado 2006 Property Tax and Rent Rebate Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 1891 CO102_RR06
Texas 2006 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 1892 TX103_RR06
New Mexico 2006 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 1893 NM101_RR06
South Dakota 2006 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 1894 SD103_RR06
Washington 2006 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 1895 WA101_RR06
Wisconsin 2006 Homestead Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 1896 WI101_RR06
Maine 2006 Veteran Exemption Exemption Age, Disability, Veteran, Surviving Spouse 1897 ME103_RR06
Maine 2006 Maine Residents Property Tax and Rent Refund Program: Senior Refund Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 1898 ME102_RR06
New Mexico 2006 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 1899 NM105_RR06
South Dakota 2006 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 1900 SD101_RR06

Pages

# State Year Source
1801 Colorado 2007 Colo. Rev. Stat. § 39-3.7-102 (in effect for 2007)
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.6 View Archived Source
1802 Georgia 2007 Ga. Code Ann. § 48-5-48.3 (in effect for 2007)
1803 Wisconsin 2007 Wis. Stat. § 71.07 (4) (in effect for 2007); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2007)
The Homestead Tax Credit Program: Summary for FY2008 (2009), Wisconsin Department of Revenue [http://www.revenue.wi.gov/ra/08hmsted.pdf Accessed 12/31/2009]
View Archived Source
1804 South Dakota 2007 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2007)
1805 Delaware 2007 Del. Code tit. 14, § 1917 (c) (in effect for 2007)
Answers to Some Commonly Asked Questions About the Senior School Property Tax Credit, Delaware Department of Finance [http://finance.delaware.gov/publications/proptax/proptaxq_a.shtml Accessed 04/04/2010] View Archived Source
Property Tax Program Fact Sheet, Delaware Department of Finance [http://finance.delaware.gov/publications/proptax/ptpoints.shtml Accessed 04/04/2010] View Archived Source
1806 Washington 2007 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (in effect for 2007); Wash. Rev. Code 84.04.140 (In effect for 2007)
Const. of the State of Wash. Article VII §10
1807 New Mexico 2007 N.M. Stat. § 7-36-21.3 (in effect for 2007)
1808 Rhode Island 2007 R.I. Gen. Laws § 44-3-16.1 (in effect for 2007); R.I. Gen. Laws § 44-3-20 (in effect for 2007); R.I. Gen. Laws § 44-3-20.1 ~ § 44-3-20.4 (in effect for 2007); R.I. Gen. Laws § 44-3-57 (in effect for 2007); R.I. Gen. Laws § 44-3-58 (in effect for 2007); R.I. Gen. Laws § 44-3-58.1 (in effect for 2007)
1809 Connecticut 2007 Conn. Gen. Stat. §12-170v~170w (in effect for 2007)
http://www.cga.ct.gov/2006/ACT/PA/2006PA-00176-R00HB-05093-PA.htm[accessed 2 march 2012]
View Archived Source
1810 Texas 2007 Tex. Tax Code Ann. § 11.13 (in effect for 2007)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
1811 Wisconsin 2007 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2007)
Property Tax Deferral Loan Program (2009), Wisconsin Legislative Fiscal Bureau, p. 5 [http://www.legis.state.wi.us/lfb/informationalpapers/26_property%20tax%20deferral%20loan%20program.pdf Accessed 05/07/2010] View Archived Source
1812 Connecticut 2007 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2007)
1813 California 2007 Cal. Revenue and Taxation Code § 69.5 (in effect for 2007)
Letter to Assessors No. 2006/010 (2006), California Board of Equalization.
[http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
Cal. Const. Art. XIIIA § 2 (a)
Proposition 110 (Transfer of Base Year Value) [http://boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 3/1/2012]
View Archived Source
Propositions 60/90 (Transfer of Base Year Value) [http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm Accessed 3/1/2012]
View Archived Source
1814 Colorado 2007 Colo. Rev. Stat. § 39-3-201 (in effect for 2007)
2007 Annual Report, Colorado Department of Local Affairs, Property Tax Division, p. 21
View Archived Source
Colo. Const. Art. X, Section 3.5
Senior Property Tax Exemption, Colorado Department of Local Affairs View Archived Source
[http://www.colorado.gov/cs/Satellite/Treasury/TR/1190277266190 Accessed on 11/2/10]
1815 Rhode Island 2007 R.I. Gen. Laws § 44-3-3 (16) (in effect for 2007); R.I. Gen. Laws § 44-3-4 (in effect for 2007); R.I. Gen. Laws § 44-3-4.2 (in effect for 2007); R.I. Gen. Laws § 44-3-5 (in effect for 2007); R.I. Gen. Laws § 44-3-5.1 (in effect for 2007); R.I. Gen. Laws § 44-3-12 (in effect for 2007); R.I. Gen. Laws § 44-3-13.9 (in effect for 2007); R.I. Gen. Laws § 44-3-13.12 (in effect for 2007); R.I. Gen. Laws § 44-3-13.13 (in effect for 2007); R.I. Gen. Laws § 44-3-15.2 (in effect for 2007); R.I. Gen. Laws § 44-3-16 (in effect for 2007); R.I. Gen. Laws § 44-3-22 (in effect for 2007); R.I. Gen. Laws § 44-3-23 (in effect for 2007); R.I. Gen. Laws § 44-3-25 (in effect for 2007); R.I. Gen. Laws § 44-3-25.1 (in effect for 2007); R.I. Gen. Laws § 44-3-27 (in effect for 2007); R.I. Gen. Laws § 44-3-27.1 (in effect for 2007); R.I. Gen. Laws § 44-3-28 (in effect for 2007); R.I. Gen. Laws § 44-3-31 (in effect for 2007); R.I. Gen. Laws § 44-3-32 (in effect for 2007); R.I. Gen. Laws § 44-3-34 (in effect for 2007); R.I. Gen. Laws § 44-3-35 (in effect for 2007); R.I. Gen. Laws § 44-3-36 (in effect for 2007); R.I. Gen. Laws § 44-3-39 (in effect for 2007); R.I. Gen. Laws § 44-3-50 (in effect for 2007); R.I. Gen. Laws § 44-3-51 (in effect for 2007); R.I. Gen. Laws § 44-3-52 (in effect for 2007); R.I. Gen. Laws § 44-3-61 (in effect for 2007)
1816 New Mexico 2007 N.M. Stat. § 7-2-18 (in effect for 2007)
1817 Arizona 2007 Ariz. Rev. Stat. § 42-17401 (in effect for 2007); Ariz. Rev. Stat. § 42-18153 (in effect for 2007)
2006 Ariz. Session Laws ch. 143 § § 1,8,9 (Second Regular Session)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
Assistance Programs (no date) Maricopa County Treasure's Office [http://treasurer.maricopa.gov/taxguide/assistance.htm Assessed 11/18/10]
View Archived Source
1818 Missouri 2007 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2007)
Property Tax Credit Claim FAQ (no date) Missouri Department of Revenue [http://dor.mo.gov/faq/personal/ptc.php#q1 Accessed 11/10/10]
View Archived Source
1819 Texas 2007 Tex. Tax Code Ann. § 11.22 (in effect for 2007)
Tex. Constitution Article VIII §2
1820 Ohio 2007 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2007)
Laws of 2007, HB 119, 2007 Regular Session.
Ohio Homestead Exemption Application (2009)
[http://www.tax.ohio.gov/divisions/communications/homestead_exemption_information.stm Accessed on 11/8/10]
View Archived Source
1821 Massachusetts 2007 Mass. Gen. Laws ch. 59, § 5-18 ~ § 5-18A (in effect for 2007)
1822 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
1823 Rhode Island 2007 R.I. Gen. Laws § 44-3-15.3 (in effect for 2007); R.I. Gen. Laws § 44-3-15.4 (in effect for 2007); R.I. Gen. Laws § 44-3-56 (in effect for 2007); R.I. Gen. Laws § 44-33.3-1 ~ § 44-33.3-9 (in effect for 2007); R.I. Gen. Laws § 44-33.4-1 ~ § 44-33.4-9 (in effect for 2007)
1824 Michigan 2007 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2007)
Michigan Tax Payer's Guide (2008), Michigan Legislature, p. 7 [http://www.legislature.mi.gov/documents/Publications/TaxpayersGuide.pdf Accessed on 04/20/2010] View Archived Source
1825 Mississippi 2007 Miss. Code Ann. § 27-33-19 (in effect for 2007); Miss. Code Ann. § 27-33-67 (2) (in effect for 2007); Miss. Code Ann. § 27-33-75 (in effect for 2007); Miss. Code Ann. § 27-33-77 (in effect for 2007)
Mississippi State Tax Commission Homestead Exemption Division Rules and Regulations (no date), Northwest Mississippi Association of Realtors [http://www.nwmar.com/nwmar.homestead_files/homesteaed%20rule1hst.pdf Accessed on 04/22/2010] View Archived Source
1826 Idaho 2007 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2007)
1827 Arizona 2007 Ariz. Rev. Stat. § 43-1072 (in effect for 2007)
1828 Arkansas 2007 Ark. Code § 26-26-1120 (in effect for 2007); Ark. Code § 26-26-1124 (in effect for 2007)
Arkansas (2005) Property Tax
Equalization and Appeal System Synopsis [http://www.arkansas.gov/acd/publications/a_synopsis.pdf Accessed on 03/24/2010] View Archived Source
Arkansas (2006) Amendment 79 Assessor's Guide [http://www.arkansas.gov/acd/publications/amendment79_assessors-guide.pdf Accessed on 03/24/2010] View Archived Source
1829 Virginia 2007 Va. Code Ann. § 58.1-3210 ~ 58.1-3211
(In effect for 2007)
1830 Massachusetts 2007 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2007); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2007)
Clause 41 Taxpayers Guide to Elderly Exemptions (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/elderly.PDF Accessed on 04/18/2010] View Archived Source
1831 Indiana 2007 Ind. Code § 6-1.1-12-9b (in effect for 2007)
1832 California 2007 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2007)
Home owner and Renter Assistance Booklet (2007) View Archived Source
Law Summary Homeowner and Renter Assistance (2008) View Archived Source

Annual Report, California Franchise Tax Board (2007), p. 31
[http://www.ftb.ca.gov/aboutftb/plans_reports.shtml Accessed on 11/8/10]
View Archived Source
1833 Wyoming 2007 Wyo. Stat. § 39-13-107 (b) (iii) (in effect for 2007)
Current Property Tax Relief/ Credit/ Deferral Programs (2007), Wyoming Department of Revenue [http://revenue.state.wy.us/PortalVBVS/uploads/current%20property%20tax%20relief%20programs07.pdf Accessed on 05/07/2010] View Archived Source
1834 Colorado 2007 Colo. Rev. Stat. § 39-3.5-103 (in effect for 2007)
Colorado State Treasury Budget Request (2008-09), p. 12
View Archived Source
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.4 View Archived Source
Property Tax Deferral Program for Seniors and Active Military Personnel (no date), Colorado Department of the Treasury [http://www.colorado.gov/cs/Satellite/Treasury/TR/1190277266190 Accessed 8/9/2010]
1835 Mississippi 2007 Miss. Code Ann. § 27-33-19 (in effect for 2007); Miss. Code Ann. § 27-33-67(1) (in effect for 2007); Miss. Code Ann. § 27-33-75 (in effect for 2007); Miss. Code Ann. § 27-33-77 (in effect for 2007)
1836 Florida 2007 Fla. Stat. § 196.082 (in effect for 2007); Fla. Stat. § 196.091 (in effect for 2007)
Fla. Const. Art. VII § 6 (e)
Disabled Veterans’ Property Tax Discount on Homestead Property, Florida Department of Revenue Bulletin (2006)
[http://dor.myflorida.com/dor/property/veteran/ Accessed on 11/10/10]
View Archived Source
1837 Delaware 2007 Del. Code tit. 9, § 8131 ~ §8135;
Del. Code tit. 9, § 8141;
Del. Code tit. 9, § 8363;
Del. Code tit. 22 §1001-1005 (in effect for 2007)
New Castle County Office of Finance-Assessment Application for Real Estate or Mobile Home Exemption
[https://www.newcastlede.gov/2076/Seniors Accessed 07/18/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Delaware/2022/de_local_options_seniors_new_castle_county_de_-_official_website.pdf
1838 Massachusetts 2007 Mass. Gen. Laws ch. 59, § 5k (in effect for 2007)
Senior Citizen Property Tax Work-Off Abatement (2002), Massachusetts Property Tax Bureau [http://www.mass.gov/Ador/docs/dls/publ/igr/2002/02_210.pdf Accessed 04/18/2011] View Archived Source
1839 District of Columbia 2007 DC ST § 47-845 (in effect for 2007); DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2007)
Tax Deferral for Low-Inome and Low-Income Senior Property Owner Application (no date) Office of Tax and Revenue [http://otr.cfo.dc.gov/otr/cwp/view,a,1330,Q,593974.asp#relief Assessed 11/18/10]
View Archived Source
Property Tax Deferral (no date) Office of Tax and Revenue [http://otr.cfo.dc.gov/otr/cwp/view,a,1330,q,594247.asp Assessed 11/18/10]
View Archived Source
1840 New Hampshire 2007 N.H. Rev. Stat. § 72:33 (in effect for 2007); N.H. Rev. Stat. § 72:38-a (in effect for 2007)
1841 Maryland 2007 Md. Code Ann. Tax-Prop. § 9-219 (in effect for 2007)
1842 Florida 2007 Fla. Stat. § 196.075 (in effect for 2007)

2007 Florida Property Valuations & Tax Data (2008) Florida Department of Revenue, pp. 17, 211 [http://dor.myflorida.com/dor/property/ Accessed 04/06/2010] View Archived Source

Florida Property Tax Valuation and Income Limitation Rates [http://www.myflorida.com/dor/property/limitations.html Accessed on 04/06/2010] View Archived Source
General List of Exemptions in Florida, Homestead Exemption up to $50,000 [http://www.myflorida.com/dor/property/exemptions.html Accessed on 04/06/2010] View Archived Source
1843 Massachusetts 2007 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2007)
Clause 41 Taxpayers Guide to Elderly Exemptions (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/elderly.PDF Accessed on 04/18/2010] View Archived Source
1844 Oklahoma 2007 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2007)
1845 Utah 2007 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2007)
Utah Const. Art. XIII, § 3 (in effect for 2007)
Tax Relief and Abatement Standards of Practice (2009), Utah State Tax Commission [http://propertytax.utah.gov/standards/standard03.pdf Accessed on 05/06/2010] View Archived Source

Property Tax Abatement, Deferral and Exemption Programs for Individuals (2007) Utah State Tax Commission Publication 36 [http://web.archive.org/web/20070812004957/http://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 03/19/2012] View Archived Source
1846 Maryland 2007 Md. Code Ann. Tax-Prop. § 9-245 (in effect for 2007)
1847 California 2007 Cal. Revenue and Taxation Code § 20581 ~ § 20623 (in effect for 2007)
Cal. Const. Art. XIII, § 8.5
Property Tax Postponement FAQs, Board of Equalization Member Betty Yee (2006)
View Archived Source
1848 Georgia 2007 Ga. Code Ann. § 48-5-52 (in effect for 2007)
Property Tax Exemptions and Deferrals (no date), Georgia Department of Revenue [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 04/07/2010] View Archived Source
1849 North Carolina 2007 N.C. Gen. Stat. § 105‑277.1 (in effect for 2007)
1850 Colorado 2007 Colo. Rev. Stat. § 39-31-101 (in effect for 2007)
Annual Reports (2008) Colorado Department of Revenue, p. 30 View Archived Source
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.2 View Archived Source
PTC (no date), Colorado Department of Revenue [http://www.colorado.gov/cs/Satellite/Revenue/REVX/1216116072809 Accessed 01/04/2010]
1851 Georgia 2007 Ga. Code Ann. § 48-5-47 (in effect for 2007)
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 04/07/2010] View Archived Source
1852 Hawaii 2007 Haw. Rev. Stat. § 246A-2 (in effect for 2007); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2007); County of Honolulu § 8-10.20(a) (in effect for 2007).
Exemptions (no date), City and County of Honolulu [http://www1.honolulu.gov/council/ocs/roh/rohchapter8a10.pdf Accessed 02/29/2012] View Archived Source
Understanding Your Real Property Taxes (no date), Kauai County [http://www.kauai.gov/default.aspx?tabid=103 Accessed 02/29/2012] View Archived Source
1853 Idaho 2007 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2007)
Circuit Breaker Statistics (2010) Idaho State Tax Commission [http://tax.idaho.gov/s-results-pub.cfm?subptkey=policy Accessed 04/10/2011]
View Archived Source
1854 Louisiana 2007 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2007)
La. Const. Art. VII, §18 (G)
1855 Montana 2006 Mont. Code Ann. § 15-30-171 ~ 15-30-179 (in effect for 2006)
Exploring and Understanding Property Tax (2003) Montana Department of Revenue
View Archived Source
2008-2010 Biennial Report, Tax Expenditures (2011), Montana Department of Revenue, p. 250 [http://revenue.mt.gov/publications/biennial_reports/default.mcpx Accessed on 4/11/11] View Archived Source
1856 Colorado 2006 Colo. Rev. Stat. § 39-3.5-103 (in effect for 2006)
Colorado State Treasury Budget Request (2007-08), p. 13
View Archived Source
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.4 View Archived Source
Property Tax Deferral Program for Seniors and Active Military Personnel (no date), Colorado Department of the Treasury [http://www.colorado.gov/cs/Satellite/Treasury/TR/1190277266190 Accessed 8/9/2010]
1857 Massachusetts 2006 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2006)
1858 Missouri 2006 Mo. Rev. Stat. § 135.010 (in effect for 2006); Mo. Rev. Stat. § 137.106 (in effect for 2006)
Mo. Const. Art. X, § 17
Missouri’s Homestead Preservation Act (2006), Missouri Senate [http://www.senate.mo.gov/05info/members/d23/Homestead_preservation.pdf Accessed on 04/22/2010]
View Archived Source
1859 Illinois 2006 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2006)
Illinois Department of Revenue (no date), Illinois Property Tax System [http://www.revenue.state.il.us/Publications/LocalGovernment/ptax1004.pdf Accessed 04/12/2010] View Archived Source
Illinois Revenue (no date), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 04/12/2010] View Archived Source
1860 New York 2006 N.Y. R.P.T Law § 425 (in effect for 2006)
This record includes materials submitted by the state contact.
Summary of Real Property Tax Legislation (2006), State Board of Real Property Tax Services [http://www.orps.state.ny.us/legal/legsum06/legsum06.pdf Accessed on 05/03/2010] View Archived Source
Assessor's Manual Section 4.01 - RPTL Section 425 (2009), Office of Real Property Services [http://www.orps.state.ny.us/assessor/manuals/vol4/part1/section4.01/sec425.htm Accessed on 05/03/2010] View Archived Source School Tax Relief (STAR) Section 4.01 - RPTL Section 425 (2009), Office of Real Property Services [http://www.orps.state.ny.us/assessor/manuals/vol4/part1/section4.01/sec425.htm Accessed on 05/03/2010] View Archived Source
1861 Arkansas 2006 Ark. Code § 26-26-1120 (in effect for 2006); Ark. Code § 26-26-1124 (in effect for 2006)
Arkansas (2005) Property Tax
Equalization and Appeal System Synopsis [http://www.arkansas.gov/acd/publications/a_synopsis.pdf Accessed on 03/24/2010] View Archived Source
Arkansas (2006) Amendment 79 Assessor's Guide [http://www.arkansas.gov/acd/publications/amendment79_assessors-guide.pdf Accessed on 03/24/2010] View Archived Source
1862 Delaware 2006 Del. Code tit. 9, § 8131 ~ §8135;
Del. Code tit. 9, § 8141;
Del. Code tit. 9, § 8363;
Del. Code tit. 22 §1001-1005 (in effect for 2006)
New Castle County Office of Finance-Assessment Application for Real Estate or Mobile Home Exemption
[https://www.newcastlede.gov/2076/Seniors Accessed 07/18/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Delaware/2022/de_local_options_seniors_new_castle_county_de_-_official_website.pdf
1863 Connecticut 2006 Conn. Gen. Stat. § 12-81 (20) (in effect for 2006); Conn. Gen. Stat. § 12-81g (in effect for 2006); Conn. Gen. Stat. § 12-90 (in effect for 2006)
1864 Kansas 2006 Kan. Stat. Ann. § 79-4501 ~ 79-4521 (in effect for 2006)
[http://www.ksrevenue.org/pdf/k-40h05.pdf Accessed 02/29/2012]
1865 Nebraska 2006 Neb. Rev. Stat. § 77-3501 ~ § 77-3507 (in effect for 2006); Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2006)
1866 Alaska 2006 Alaska Stat. § 29.45.030 (in effect for 2006)Alaska Stat. § 29.45.050(i) (in effect for 2006)
Alaska Taxable (2006) p. 54 [http://www.commerce.state.ak.us/dca/osa/pub/06Taxable.pdf Accessed on 03/22/2010] View Archived Source
1867 West Virginia 2006 W. Va. Code § 11-21-21 (in effect for 2006)
1868 Pennsylvania 2006 53 P.S. § 6926.1303 ~ 53 P.S. § 6926.1304 (in effect for 2006)
Property Tax/Rent Rebate Program 2007 Report (2009) PA Department of Revenue, p. 14. [http://www.portal.state.pa.us/portal/server.pt?open=space&name=Dir&psname=SearchResult&psid=0&cached=true&in_hi_userid=2&control=OpenSubFolder&subfolderID=61538&DirMode=1 accessed on 8/27/2010] View Archived Source
1869 Rhode Island 2006 R.I. Gen. Laws § 44-3-16.1 (in effect for 2006); R.I. Gen. Laws § 44-3-20 (in effect for 2006); R.I. Gen. Laws § 44-3-20.1 ~ § 44-3-20.4 (in effect for 2006); R.I. Gen. Laws § 44-3-57 (in effect for 2006); R.I. Gen. Laws § 44-3-58 (in effect for 2006)
1870 New York 2006 N.Y. R.P.T. Law § 460 (in effect for 2006)
This record includes materials submitted by the state contact.
Exemption Administration Manual Clergy (2009), Office of Real Property Services [http://www.orps.state.ny.us/assessor/manuals/vol4/part1/section4.01/sec460.htm Accessed on 05/03/2010] View Archived Source
1871 Tennessee 2006 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2006)
1872 Oregon 2006 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2006); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2006)
Public Finance: Basic Facts (2006), Legislative Revenue Office, p. E5 [http://www.leg.state.or.us/comm/lro/rr1_06_oregon_publicfinance_basicfacts.pdf Accessed on 05/04/2010] View Archived Source
Property Tax Publication (2010), Oregon Department of Revenue [http://www.oregon.gov/DOR/PTD/docs/490-015.pdf Accessed on 05/04/2010] View Archived Source
Property Taxes: Deferral Programs (2010), Oregon Department of Revenue [http://www.oregon.gov/DOR/SCD/disableddef.shtml Accessed on 05/04/2010] View Archived Source
1873 Alaska 2006 Alaska Stat. § 29.45.045 (repealed effective 1986)
1986 Alaska Sess. Laws ch. 70 § 6
Alaska Taxable (2006), p. 58 [http://www.commerce.state.ak.us/dca/osa/pub/06Taxable.pdf Accessed on 03/22/2010] View Archived Source
1874 New Jersey 2006 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2006)
1875 Minnesota 2006 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2006)
Senior Citizens Property Tax Deferral (no date), Department of Revenue [http://www.taxes.state.mn.us/property/publications/fact_sheets/html_content/seniordeferral_propfs3_on-screen.shtml Accessed on 04/21/2010] View Archived Source
1876 Indiana 2006 Ind. Code § 6-1.1-12-14 (in effect for 2006)
1877 Washington 2006 Wash. Rev. Code § 84.39.010 (In effect for 2006)
1878 Connecticut 2006 Conn. Gen. Stat. § 12-81(55) (in effect for 2006); Conn. Gen. Stat. § 12-81i (in effect for 2006); Conn. Gen. Stat. § 12-81l (in effect for 2006); Conn. Gen. Stat. § 12-94a (in effect for 2006)
FY2008-FY2009 Biennium Governor's Budget (2007), Connecticut Office of Policy and Management, p. 26 [http://www.ct.gov/opm/cwp/view.asp?a=2958&Q=382900&PM=1] View Archived Source
Local Option Elderly Property Tax Relief, OLR Research Report 2006-R-0342 http://www.cga.ct.gov/2006/rpt/2006-R-0342.htm[accessed 3/5/2012 3:22:48 PM View Archived Source
1879 Hawaii 2006 Haw. Rev. Stat. § 246A-2 (in effect for 2006); Haw. Rev. Stat. § 246-26(d) (in effect for 2006)
Number and Amount of Exemption by Type (2006), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 8/13/2010] View Archived Source
1880 District of Columbia 2006 DC ST § 47-1806.06 (in effect for 2006)
1881 Georgia 2006 Ga. Code Ann. § 48-5-40 (in effect for 2006); Ga. Code Ann. § 48-5-47.1 (in effect for 2006)
Property Tax Exemptions and Deferrals (no date), Georgia Department of Revenue [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 04/07/2010] View Archived Source
1882 New York 2006 N.Y. Tax Law 22-606(e) (in effect for 2006)
Real Property Circuit Breaker Tax Credit Report (2007), New York Tax Department [http://www.tax.state.ny.us/pdf/stats/stat_pit/rpcb/real_property_circuit_breaker_tax_credit_2007.pdf Accessed 12/31/2009]
View Archived Source
1883 Washington 2006 Wash. Rev. Code § 84.38.010 ~ 84.38.160
(in effect for 2006)
1884 Maine 2006 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2006)
Summary of Major State Funding (2007) Office of Fiscal and Program Review, p.8
View Archived Source
[http://www.maine.gov/revenue/propertytax/sidebar/exemptions.htm Accessed on 10/26/10]
1885 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]
1886 District of Columbia 2006 DC ST § 47-863 (in effect for 2006)
1887 Alabama 2006 Ala. Code § 40-9-19 (b) (in effect for 2006); Ala. Code § 40-9-19 (c) (in effect for 2006)
Homestead Exemption, Morgan County Revenue Commissioner [http://www.morgancountyrevenue.com/learn-about-property-taxes/homestead-exemption Accessed 4/7/2011] View Archived Source
1888 Colorado 2006 Colo. Rev. Stat. § 39-3.7-102 (in effect for 2006)
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.6 View Archived Source
1889 Missouri 2006 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2006)
Property Tax Credit Claim FAQ (no date) [http://dor.mo.gov/faq/personal/ptc.php#q1 Accessed 11/10/10] View Archived Source
1890 Wisconsin 2006 Wis. Stat. § 71.07 (4) (in effect for 2006); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2006)
The Homestead Tax Credit Program: Summary for FY2008 (2009), Wisconsin Department of Revenue [http://www.revenue.wi.gov/ra/08hmsted.pdf Accessed 12/31/2009]
View Archived Source
1891 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
1892 Delaware 2006 Del. Code tit. 14, § 1917 (c) (in effect for 2006)
Answers to Some Commonly Asked Questions About the Senior School Property Tax Credit, Delaware Department of Finance [http://finance.delaware.gov/publications/proptax/proptaxq_a.shtml Accessed 04/04/2010] View Archived Source
Property Tax Program Fact Sheet, Delaware Department of Finance [http://finance.delaware.gov/publications/proptax/ptpoints.shtml Accessed 04/04/2010] View Archived Source
1893 New Mexico 2006 N.M. Stat. § 7-36-21.3 (in effect for 2006)
1894 Texas 2006 Tex. Tax Code Ann. § 11.13 (in effect for 2006)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
1895 Wisconsin 2006 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2006)
Property Tax Deferral Loan Program (2009), Wisconsin Legislative Fiscal Bureau, p. 5 [http://www.legis.state.wi.us/lfb/informationalpapers/26_property%20tax%20deferral%20loan%20program.pdf Accessed 05/07/2010] View Archived Source
1896 Washington 2006 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (in effect for 2006); Wash. Rev. Code 84.04.140 (In effect for 2006)
Const. of the State of Wash. Article VII §10
1897 Connecticut 2006 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2006)
Local Option Elderly Property Tax Relief, OLR Research Report 2006-R-0342 http://www.cga.ct.gov/2006/rpt/2006-R-0342.htm[accessed 3/5/2012 3:22:48 PM View Archived Source
1898 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
1899 Colorado 2006 Colo. Rev. Stat. § 39-3-201 (in effect for 2006)
2006 Annual Report, Colorado Department of Local Affairs, Property Tax Division, p. 23
View Archived Source
Colo. Const. Art. X, Section 3.5
Senior Property Tax Exemption, Colorado Department of Local Affairs View Archived Source
[http://www.colorado.gov/cs/Satellite/Treasury/TR/1190277266190 Accessed on 11/2/10]
1900 Rhode Island 2006 R.I. Gen. Laws § 44-3-3 (16) (in effect for 2006); R.I. Gen. Laws § 44-3-4 (in effect for 2006); R.I. Gen. Laws § 44-3-4.2 (in effect for 2006); R.I. Gen. Laws § 44-3-5 (in effect for 2006); R.I. Gen. Laws § 44-3-5.1 (in effect for 2006); R.I. Gen. Laws § 44-3-12 (in effect for 2006); R.I. Gen. Laws § 44-3-13.9 (in effect for 2006); R.I. Gen. Laws § 44-3-13.12 (in effect for 2006); R.I. Gen. Laws § 44-3-13.13 (in effect for 2006); R.I. Gen. Laws § 44-3-15.2 (in effect for 2006); R.I. Gen. Laws § 44-3-16 (in effect for 2006); R.I. Gen. Laws § 44-3-22 (in effect for 2006); R.I. Gen. Laws § 44-3-23 (in effect for 2006); R.I. Gen. Laws § 44-3-25 (in effect for 2006); R.I. Gen. Laws § 44-3-25.1 (in effect for 2006); R.I. Gen. Laws § 44-3-27 (in effect for 2006); R.I. Gen. Laws § 44-3-27.1 (in effect for 2006); R.I. Gen. Laws § 44-3-28 (in effect for 2006); R.I. Gen. Laws § 44-3-31 (in effect for 2006); R.I. Gen. Laws § 44-3-32 (in effect for 2006); R.I. Gen. Laws § 44-3-34 (in effect for 2006); R.I. Gen. Laws § 44-3-35 (in effect for 2006); R.I. Gen. Laws § 44-3-36 (in effect for 2006); R.I. Gen. Laws § 44-3-39 (in effect for 2006); R.I. Gen. Laws § 44-3-50 (in effect for 2006); R.I. Gen. Laws § 44-3-51 (in effect for 2006); R.I. Gen. Laws § 44-3-52 (in effect for 2006); R.I. Gen. Laws § 44-3-61 (in effect for 2006)
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