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 descending Program Name Benefit Type Eligibility Criteria Footnote Sources Record ID
Rhode Island 2008 Local Assessment Freezes Assessment Freeze Age, Disability, Income Ceiling, Surviving Spouse 301 RI103_RR08
Missouri 2008 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 302 MO103_RR08
Tennessee 2008 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence 303 TN103_RR08
New York 2008 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 304 NY112_RR08
Rhode Island 2008 Local Deferrals Deferral Age, Disability, Income Ceiling, Other Criteria 305 RI105_RR08
Wisconsin 2008 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Other Criteria 306 WI102_RR08
Texas 2008 Residence Homestead Exemption with Local Options Exemption Age, Disability, Homeowner, Surviving Spouse 307 TX101_RR08
Connecticut 2008 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 308 CT108_RR08
District of Columbia 2008 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 309 DC106_RR08
Colorado 2008 Senior Property Tax Exemption Exemption Age, Homeowner, Surviving Spouse, Other Criteria 310 CO103_RR08
Rhode Island 2008 Local Exemptions Exemption Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Veteran, Other Criteria 311 RI106_RR08
Texas 2008 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 312 TX103_RR08
Maine 2008 Veteran Exemption Exemption Age, Disability, Veteran, Surviving Spouse 313 ME103_RR08
Alabama 2008 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 314 AL402_RR08
South Dakota 2008 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Surviving Spouse 315 SD103_RR08
New Mexico 2008 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 316 NM101_RR08
Michigan 2008 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 317 MI105_RR08
Mississippi 2008 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence 318 MS102_RR08
Rhode Island 2008 Local Property Credits Credit Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 319 RI104_RR08
Massachusetts 2008 Credit or Exemption for Surviving Spouses, Minor Children of Deceased Parents, and Persons Over Age 70 (Clause 17s) Other Age, Homeowner, Principal Residence, Wealth Limit, Surviving Spouse, Other Criteria 320 MA101_RR08
New Jersey 2008 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 321 NJ107_RR08
Rhode Island 2008 Property Tax Relief Act Circuit Breaker Age, Disability, Renter 322 RI101_RR08
South Dakota 2008 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 323 SD101_RR08
Iowa 2008 Elderly and Disabled Homeowner and Renters Property Tax Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 324 IA101_RR08
Alabama 2008 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 325 AL103_RR08
Maine 2008 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 326 ME106_RR08
New Mexico 2008 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 327 NM105_RR08
Georgia 2008 Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling 328 GA106_RR08
Colorado 2008 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 329 CO104_RR08
Connecticut 2008 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 330 CT101_RR08
Wisconsin 2008 Homestead Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 331 WI101_RR08
Hawaii 2008 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 332 HI101_RR08
South Dakota 2008 Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 333 SD104_RR08
Delaware 2008 Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 334 DE103_RR08
Washington 2008 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 335 WA101_RR08
Idaho 2008 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 336 ID102_RR08
Louisiana 2008 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 337 LA103_RR08
Virginia 2008 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 338 VA101_RR08
Utah 2008 Local Option County Low-Income Deferral or Abatement Credit, Deferral Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 339 UT102_RR08
Maryland 2008 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Homeowner, Income Ceiling, Principal Residence 340 MD112_RR08
Wyoming 2008 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 341 WY104_RR08
Georgia 2008 School Property Tax Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 342 GA108_RR08
Colorado 2008 Property Tax and Rent Rebate Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 343 CO102_RR08
Florida 2008 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 344 FL108_RR08
Hawaii 2008 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 345 HI107_RR08
Georgia 2008 Homestead Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 346 GA101_RR08
Oklahoma 2008 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 347 OK101_RR08
District of Columbia 2008 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 348 DC105_RR08
Montana 2008 Elderly Homeowner/Renter Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter 349 MT104_RR08
Connecticut 2008 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 350 CT111_RR08
Maryland 2008 Renters' Tax Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 351 MD103_RR08
Arizona 2008 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 352 AZ107_RR08
Florida 2008 Local Option Homestead Exemption for Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence 353 FL107_RR08
Arizona 2008 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 354 AZ102_RR08
Indiana 2008 Exemption for Residents over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 355 IN104_RR08
California 2008 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 356 CA102_RR08
Ohio 2008 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 357 OH101_RR08
Mississippi 2008 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 358 MS103_RR08
Colorado 2008 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 359 CO101_RR08
Indiana 2008 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 360 IN107_RR08
Idaho 2008 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 361 ID103_RR08
Maryland 2008 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Other Criteria 362 MD111_RR08
Idaho 2009 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 363 ID103_RR09
Maryland 2009 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Other Criteria 364 MD111_RR09
New Hampshire 2009 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 365 NH108_RR09
Louisiana 2009 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 366 LA103_RR09
West Virginia 2009 Senior Citizen Property Tax Relief Credit Credit Age, Homeowner, Income Ceiling 367 WV105_RR09
Utah 2009 Local Option County Low-Income Deferral or Abatement Credit, Deferral Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 368 UT102_RR09
Maryland 2009 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Homeowner, Income Ceiling, Principal Residence 369 MD112_RR09
Wyoming 2009 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 370 WY104_RR09
Georgia 2009 School Property Tax Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 371 GA108_RR09
Colorado 2009 Property Tax and Rent Rebate Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 372 CO102_RR09
Florida 2009 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Veteran, Surviving Spouse 373 FL108_RR09
Hawaii 2009 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 374 HI107_RR09
Georgia 2009 Homestead Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 375 GA101_RR09
Oklahoma 2009 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 376 OK101_RR09
District of Columbia 2009 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 377 DC105_RR09
Oregon 2009 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 378 OR101_RR09
Montana 2009 Elderly Homeowner/Renter Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter 379 MT104_RR09
Arizona 2009 Senior Citizen Property Tax Refund Credit Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 380 AZ103_RR09
Rhode Island 2009 Local Property Credits Credit Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 381 RI104_RR09
Florida 2009 Local Option Homestead Exemption for Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence 382 FL107_RR09
Arizona 2009 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 383 AZ102_RR09
Indiana 2009 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 384 IN104_RR09
California 2009 Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 385 CA102_RR09
Washington 2009 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 386 WA101_RR09
Ohio 2009 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 387 OH101_RR09
New York 2009 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 388 NY112_RR09
Mississippi 2009 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 389 MS103_RR09
Colorado 2009 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 390 CO104_RR09
Indiana 2009 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 391 IN107_RR09
Illinois 2009 Circuit Breaker Tax Grant for Senior Citizens and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 392 IL104_RR09
Washington 2009 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 393 WA104_RR09
Maryland 2009 Renters' Tax Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 394 MD103_RR09
Connecticut 2009 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 395 CT111_RR09
South Carolina 2009 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 396 SC103_RR09
Massachusetts 2009 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Other Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 397 MA104_RR09
Illinois 2009 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 398 IL105_RR09
New Hampshire 2009 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 399 NH103_RR09
Michigan 2009 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Renter, Surviving Spouse 400 MI106_RR09

Pages

# State Year Source
301 Kansas 2008 Kan. Stat. Ann. § 79-4501 ~ 79-4521 (in effect for 2008)
Sess. Law 2007 c. 157 §3
[http://www.ksrevenue.org/pdf/k-40h07.pdf Accessed 02/29/2012]
302 West Virginia 2008 W. Va. Code § 11-21-21 (in effect for 2008)
Senior Citizens Tax Credit (2009), West Virginia State Tax Department [http://www.state.wv.us/taxrev/tsdPublications/tsd411.pdf Accessed 01/11/2012] View Archived Source
303 New Hampshire 2008 N.H. Rev. Stat. § 72:33 (in effect for 2008); N.H. Rev. Stat. § 72:38-a (in effect for 2008)
304 Nebraska 2008 Neb. Rev. Stat. § 77-3501 ~ § 77-3507 (in effect for 2008); Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2008)
305 Wisconsin 2008 Wis. Stat. § 71.07 (4) (in effect for 2008); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2008)
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
306 Rhode Island 2008 R.I. Gen. Laws § 44-33-1 ~ R.I. Gen. Laws § 44-33-19 (in effect for 2008)
307 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]
308 Hawaii 2008 Haw. Rev. Stat. § 246A-2 (in effect for 2008); Haw. Rev. Stat. § 246-23 (in effect for 2008); Haw. Rev. Stat. § 246-26 (in effect for 2008)
Number and Amount of Exemption by Type (2008), Department of Budget and Fiscal Services [https://www.realpropertyhonolulu.com/portal/rpadcms/Reports?parent=REPORTS Accessed 8/13/2010] View Archived Source
309 Alabama 2008 Ala. Code § 40-9-19 (b);
Ala. Code § 40-9-19 (c) (in effect for 2008)
Homestead Exemption, Morgan County Revenue Commissioner [http://www.morgancountyrevenue.com/learn-about-property-taxes/homestead-exemption Accessed 4/7/2011] View Archived Source
310 New Mexico 2008 N.M. Stat. § 7-36-21.3 (in effect for 2008)
311 Washington 2008 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (in effect for 2008); Wash. Rev. Code 84.04.140 (In effect for 2008)
Const. of the State of Wash. Article VII §10
312 Colorado 2008 Colo. Rev. Stat. § 39-3.7-102 (in effect for 2008)
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.6 View Archived Source
313 New Jersey 2008 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2008)
Homestead Property Tax Credit/Rebate FAQs (2006), New Jersey Division of Taxation [http://www.state.nj.us/treasury/taxation/pdf/homestead/06hrfaq.pdf Accessed on 05/03/2010] View Archived Source

Budget in Brief (2008) Office of Management and Budget [http://www.state.nj.us/budget09/budget_summary.pdf Accessed 09/30/2014]
View Archived Source
314 Wisconsin 2008 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2008)
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
315 South Dakota 2008 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2008)
316 Delaware 2008 Del. Code tit. 14, § 1917 (c) (in effect for 2008)
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
317 New Mexico 2008 N.M. Stat. § 7-2-18 (in effect for 2008)
318 Alabama 2008 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2008)
319 Rhode Island 2008 R.I. Gen. Laws § 44-3-16.1 (in effect for 2008); R.I. Gen. Laws § 44-3-20 (in effect for 2008); R.I. Gen. Laws § 44-3-20.1 ~ § 44-3-20.4 (in effect for 2008); R.I. Gen. Laws § 44-3-57 (in effect for 2008); R.I. Gen. Laws § 44-3-58 (in effect for 2008); R.I. Gen. Laws § 44-3-58.1 (in effect for 2008)
320 Texas 2008 Tex. Tax Code Ann. § 11.13 (in effect for 2008)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
321 Connecticut 2008 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2008)
FY2010-FY2011 Biennium Governor's Budget (2009), Connecticut Office of Policy and Management, p. 26 [http://www.ct.gov/opm/cwp/view.asp?a=2958&Q=432642&PM=1] View Archived Source
Property Tax Relief for Seniors, OLR Research Report 2008-R-0005 http://www.cga.ct.gov/2008/rpt/2008-R-0005.htm[accessed 2012 March 5] View Archived Source
322 Maine 2008 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2008)
Summary of Major State Funding (2009), 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]
323 Colorado 2008 Colo. Rev. Stat. § 39-3-201 (in effect for 2008)
2008 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
324 Rhode Island 2008 R.I. Gen. Laws § 44-3-3 (16) (in effect for 2008); R.I. Gen. Laws § 44-3-4 (in effect for 2008); R.I. Gen. Laws § 44-3-4.2 (in effect for 2008); R.I. Gen. Laws § 44-3-5 (in effect for 2008); R.I. Gen. Laws § 44-3-5.1 (in effect for 2008); R.I. Gen. Laws § 44-3-12 (in effect for 2008); R.I. Gen. Laws § 44-3-13.9 (in effect for 2008); R.I. Gen. Laws § 44-3-13.12 (in effect for 2008); R.I. Gen. Laws § 44-3-13.13 (in effect for 2008); R.I. Gen. Laws § 44-3-15.2 (in effect for 2008); R.I. Gen. Laws § 44-3-16 (in effect for 2008); R.I. Gen. Laws § 44-3-22 (in effect for 2008); R.I. Gen. Laws § 44-3-23 (in effect for 2008); R.I. Gen. Laws § 44-3-25 (in effect for 2008); R.I. Gen. Laws § 44-3-25.1 (in effect for 2008); R.I. Gen. Laws § 44-3-27 (in effect for 2008); R.I. Gen. Laws § 44-3-27.1 (in effect for 2008); R.I. Gen. Laws § 44-3-28 (in effect for 2008); R.I. Gen. Laws § 44-3-31 (in effect for 2008); R.I. Gen. Laws § 44-3-32 (in effect for 2008); R.I. Gen. Laws § 44-3-34 (in effect for 2008); R.I. Gen. Laws § 44-3-35 (in effect for 2008); R.I. Gen. Laws § 44-3-36 (in effect for 2008); R.I. Gen. Laws § 44-3-39 (in effect for 2008); R.I. Gen. Laws § 44-3-50 (in effect for 2008); R.I. Gen. Laws § 44-3-51 (in effect for 2008); R.I. Gen. Laws § 44-3-52 (in effect for 2008); R.I. Gen. Laws § 44-3-61 (in effect for 2008)
325 Idaho 2008 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2008)
Idaho, regular session HB544, L.2008 c.214 §1
326 Michigan 2008 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2008)
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
327 Mississippi 2008 Miss. Code Ann. § 27-33-19 (in effect for 2008); Miss. Code Ann. § 27-33-67 (2) (in effect for 2008); Miss. Code Ann. § 27-33-75 (in effect for 2008); Miss. Code Ann. § 27-33-77 (in effect for 2008)
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
328 Texas 2008 Tex. Tax Code Ann. § 11.22 (in effect for 2008)
Tex. Constitution Article VIII §2
329 Massachusetts 2008 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2008)
Taxpayer's Guide to Real Estate Tax Exemptions in Massachusettes (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/survivchildeld.PDF Accessed on 04/18/2010] View Archived Source
330 District of Columbia 2008 DC ST § 47-863 (in effect for 2008)
331 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
332 Iowa 2008 Iowa Code § 25B.7 (in effect for 2008); Iowa Code § 422.4 (in effect for 2008); Iowa Code § 425.17 (in effect for 2008); Iowa Code § 425.19 (in effect for 2008); Iowa Code § 425.23 (in effect for 2008); Iowa Code §425.24(in effect for 2008); Iowa Code § 425.29 (in effect for 2008); Iowa Code § 425.40 (in effect for 2008)
Legislative Guide to Local Property Tax (2007), Legislative Services Agency [http://www.legis.state.ia.us/Central/Guides/proptax.pdf Accessed on 04/14/2010]
View Archived Source
Property Tax Credits and Exemptions (no date), Iowa Department of Revenue [http://www.state.ia.us/tax/taxlaw/PropertyTaxCredits.html Accessed on 04/14/2010]
View Archived Source
333 Rhode Island 2008 R.I. Gen. Laws § 44-3-15.3 (in effect for 2008); R.I. Gen. Laws § 44-3-15.4 (in effect for 2008); R.I. Gen. Laws § 44-3-56 (in effect for 2008); R.I. Gen. Laws § 44-33.3-1 ~ § 44-33.3-9 (in effect for 2008); R.I. Gen. Laws § 44-33.4-1 ~ § 44-33.4-9 (in effect for 2008); R.I. Gen. Laws § 44-33.5-1 ~ § 44-33.5-9 (in effect for 2008)
334 Maine 2008 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2008)
2007 Me. Laws ch. 635 §2
335 Georgia 2008 Ga. Code Ann. § 48-5-40 (in effect for 2008); Ga. Code Ann. § 48-5-47.1 (in effect for 2008)
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
336 Connecticut 2008 Conn. Gen. Stat. § 12-81(55) (in effect for 2008); Conn. Gen. Stat. § 12-81i (in effect for 2008); Conn. Gen. Stat. § 12-81l (in effect for 2008); Conn. Gen. Stat. § 12-94a (in effect for 2008)
FY2010-FY2011 Biennium Governor's Budget (2009), Connecticut Office of Policy and Management, p. 26 [http://www.ct.gov/opm/cwp/view.asp?a=2958&Q=432642&PM=1] View Archived Source
Property Tax Relief for Seniors, OLR Research Report 2008-R-0005 http://www.cga.ct.gov/2008/rpt/2008-R-0005.htm[accessed 2012 March 5] View Archived Source
337 District of Columbia 2008 DC ST § 47-845 (in effect for 2008); DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2008)
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
338 Montana 2008 Mont. Code Ann. § 15-30-171 ~ 15-30-179 (in effect for 2008)
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
339 Indiana 2008 Ind. Code § 6-1.1-12-14 (in effect for 2008)
340 Maryland 2008 Md. Code Ann. Tax-Prop. § 9-219 (in effect for 2008)
341 Colorado 2008 Colo. Rev. Stat. § 39-3.5-103 (in effect for 2008)
Colorado State Treasury Budget Request (2009-10), 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] View Archived Source
342 Florida 2008 Fla. Stat. § 196.075 (in effect for 2008)
2008 Fla. Laws SB 1588

2008 Florida Property Valuations & Tax Data (2009) Florida Department of Revenue, pp. 18, 218 [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
343 Arizona 2008 Ariz. Rev. Stat. § 42-17401 (in effect for 2008); Ariz. Rev. Stat. § 42-18153 (in effect for 2008)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
344 California 2008 Cal. Revenue and Taxation Code § 20581 ~ § 20623 (in effect for 2008)
Cal. Const. Art. XIII, § 8.5
Property Tax Postponement FAQs, Board of Equalization Member Betty Yee (2006)
View Archived Source
345 Utah 2008 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2008)
Utah Const. Art. XIII, § 3 (in effect for 2008)
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 (2008) Utah State Tax Commission Publication 36 [http://web.archive.org/web/20080827175006/http://www.tax.utah.gov/forms/pubs/pub-36.pdf Accessed 03/19/2012] View Archived Source
346 Ohio 2008 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2008)
Ohio Homestead Exemption Application (2009)
[http://www.tax.ohio.gov/divisions/communications/homestead_exemption_information.stm Accessed on 11/8/10]
View Archived Source
347 Maryland 2008 Md. Code Ann. Tax-Prop. § 9-245 (in effect for 2008)
348 Georgia 2008 Ga. Code Ann. § 48-5-52 (in effect for 2008)
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
349 Idaho 2008 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2008)
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
350 Hawaii 2008 Haw. Rev. Stat. § 246A-2 (in effect for 2008); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2008); County of Honolulu § 8-10.20(a) (in effect for 2008).
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
351 Louisiana 2008 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2008)
La. Const. Art. VII, §18 (G)
352 Connecticut 2008 Conn. Gen. Stat. §12-170v~170w (in effect for 2008)
http://www.cga.ct.gov/2006/ACT/PA/2006PA-00176-R00HB-05093-PA.htm[accessed 2 march 2012]
View Archived Source
353 Maryland 2008 Md. Code, Tax-Property § 9-102 (in effect for 2008)
Form RTC-60 (2009), Maryland Department of Assessments and Taxation [http://www.dat.state.md.us/sdatweb/RTC-60.pdf Accessed 01/04/2010]
View Archived Source
Renter's Tax Credit (2009), Department of Assessment and Taxation [http://www.dat.state.md.us/sdatweb/rtc.html Accessed on 04/16/2010] View Archived Source
354 Colorado 2008 Colo. Rev. Stat. § 39-31-101 (in effect for 2008)
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]
355 Virginia 2008 Va. Code Ann. § 58.1-3210 ~ 58.1-3211
(In effect for 2008)
356 Georgia 2008 Ga. Code Ann. § 48-5-47 (in effect for 2008)
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
357 Oklahoma 2008 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2008)
358 Arizona 2008 A.R.S. Const. Art. IX § 18 (7)
359 Wyoming 2008 Wyo. Stat. § 39-13-107 (b) (iii) (in effect for 2008)
2007 Wyo. Sess. Laws ch. 170 § 1
2008 Property Tax Refund Brochure (no date) Department of Revenue [http://revenue.wyoming.gov/PortalVBVS/DesktopDefault.aspx?tabindex=2&tabid=9 Assessed 11/17/10]
View Archived Source
360 Indiana 2008 Ind. Code § 6-1.1-12-9b (in effect for 2008)
361 Florida 2008 Fla. Stat. § 196.082 (in effect for 2008); Fla. Stat. § 196.091 (in effect for 2008)
Application for Homestead Tax Discount for Veterans Age 65 and Older with a Combat-Related Disability (2009)
[http://dor.myflorida.com/dor/forms/index.html#adval Accessed on 11/10/2010]
View Archived Source
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
362 Mississippi 2008 Miss. Code Ann. § 27-33-19 (in effect for 2008); Miss. Code Ann. § 27-33-67(1) (in effect for 2008); Miss. Code Ann. § 27-33-75 (in effect for 2008); Miss. Code Ann. § 27-33-77 (in effect for 2008)
363 Rhode Island 2009 R.I. Gen. Laws § 44-3-15.3 (in effect for 2009); R.I. Gen. Laws § 44-3-15.4 (in effect for 2009); R.I. Gen. Laws § 44-3-56 (in effect for 2009); R.I. Gen. Laws § 44-33.3-1 ~ § 44-33.3-9 (in effect for 2009); R.I. Gen. Laws § 44-33.4-1 ~ § 44-33.4-9 (in effect for 2009); R.I. Gen. Laws § 44-33.5-1 ~ § 44-33.5-9 (in effect for 2009)
364 Florida 2009 Fla. Stat. § 196.082 (in effect for 2009); Fla. Stat. § 196.091 (in effect for 2009)
Application for Homestead Tax Discount for Veterans Age 65 and Older with a Combat-Related Disability (2009)
[http://dor.myflorida.com/dor/forms/index.html#adval Accessed on 11/10/2010]
View Archived Source
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
365 Mississippi 2009 Miss. Code Ann. § 27-33-19 (in effect for 2009); Miss. Code Ann. § 27-33-67(1) (in effect for 2009); Miss. Code Ann. § 27-33-75 (in effect for 2009); Miss. Code Ann. § 27-33-77 (in effect for 2009)
366 Washington 2009 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (in effect for 2009); Wash. Rev. Code 84.04.140 (In effect for 2009)
Const. of the State of Wash. Article VII §10
367 District of Columbia 2009 DC ST § 47-845 (in effect for 2009); DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2009)
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
368 Montana 2009 Mont. Code Ann. § 15-30-171~179 (in effect for 2009)
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
Montana Elderly Homeowner/Renter Credit Application (2009)
[http://revenue.mt.gov/forindividuals/taxes_licenses_fees_permits/Property_Taxes/Property_Tax_Relief_Programs/2ec_buffer_page.mcpx Accessed on 11/8/10]
View Archived Source
369 Indiana 2009 Ind. Code § 6-1.1-12-14 (in effect for 2009)
370 Maryland 2009 Md. Code Ann. Tax-Prop. § 9-219 (in effect for 2009)
371 Florida 2009 Fla. Stat. § 196.075 (in effect for 2009)

2008 Florida Property Valuations & Tax Data (2009) Florida Department of Revenue, pp. 16, 209 [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
372 Colorado 2009 Colo. Rev. Stat. § 39-3.7-102 (in effect for 2009)
Rebates or Deferrals for the Elderly or Disabled (2006), Colorado Department of Local Affairs, p.6 View Archived Source
373 Arizona 2009 Ariz. Rev. Stat. § 42-17401 (in effect for 2009); Ariz. Rev. Stat. § 42-18153 (in effect for 2009)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
374 West Virginia 2009 W. Va. Code § 11-21-24 (in effect for 2009)
375 California 2009 Cal. Revenue and Taxation Code § 20581 ~ § 20623 (in effect for 2009)
2009 Cal Stat. ch. 4
Cal. Const. Art. XIII, § 8.5
California State Controller FAQs (2009)
[http://www.sco.ca.gov/ardtax_ptp_faq.html Accessed on 11/8/10]
View Archived Source
376 Utah 2009 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2009)
Utah Const. Art. XIII, § 3 (in effect for 2009)
Tax Relief and Abatement Standards of Practice (2009), Utah State Tax Commission [http://propertytax.utah.gov/library/pdf/standards/standard03.pdf Accessed on 05/06/2010] View Archived Source
377 New Hampshire 2009 N.H. Rev. Stat. § 72:33 (in effect for 2009); N.H. Rev. Stat. § 72:38-a (in effect for 2009)
378 Ohio 2009 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2009)
Ohio Homestead Exemption Application (2009)
[http://www.tax.ohio.gov/divisions/communications/homestead_exemption_information.stm Accessed on 11/8/10]
View Archived Source
379 New York 2009 N.Y. R.P.T. Law § 460 (in effect for 2009)
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
380 Maryland 2009 Md. Code Ann. Tax-Prop. § 9-245 (in effect for 2009)
2009 Md. Laws ch. 416
381 Georgia 2009 Ga. Code Ann. § 48-5-52 (in effect for 2009)
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
382 Idaho 2009 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2009)
Circuit Breaker Statistics (2009) Idaho State Tax Commission [http://tax.idaho.gov/s-results-pub.cfm?subptkey=policy Accessed 04/10/2011]
View Archived Source
383 Hawaii 2009 Haw. Rev. Stat. § 246A-2 (in effect for 2009); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2009); County of Honolulu § 8-10.20(a) (in effect for 2009).
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
384 Louisiana 2009 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2009)
La. Const. Art. VII, §18 (G)
385 Oregon 2009 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2009); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2009)
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
386 Arizona 2009 Ariz. Rev. Stat. § 43-1072 (in effect for 2009)
387 Colorado 2009 Colo. Rev. Stat. § 39-31-101 (in effect for 2009)
Annual Reports (2009) Colorado Department of Revenue, p. 30
[http://www.colorado.gov/cs/Satellite?blobcol=urldata&blobheader=application%2Fpdf&blobkey=id&blobtable=MungoBlobs&blobwhere=1251606078806&ssbinary=true Accessed on 11/16/2011]
View Archived Source
Property Tax/Rent /Heat Rebate Application (2009). Colorado Department of Revenue. [http://www.colorado.gov/cs/Satellite/Revenue/REVX/1216116072809 Accessed on 4/6/11] View Archived Source
388 Georgia 2009 Ga. Code Ann. § 48-5-47 (in effect for 2009)
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
389 Oklahoma 2009 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2009)
390 Wyoming 2009 Wyo. Stat. § 39-13-107 (b) (iii) (in effect for 2009)
2009 Wyo. Sess. Laws ch. 176 § 1

2009 Property Tax Refund Brochure (no date) Department of Revenue [http://revenue.wyoming.gov/PortalVBVS/DesktopDefault.aspx?tabindex=2&tabid=9 Assessed 11/17/10]
View Archived Source
391 Indiana 2009 Ind. Code § 6-1.1-12-9b (in effect for 2009)
392 Connecticut 2009 Conn. Gen. Stat. § 12-129b ~ § 12-129d (in effect for 2009)
Homeowners' (No date) Elderly/Disabled (Freeze) Tax Relief Program [http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383144&opmNav_GID=1807 Accessed on 04/03/2010] View Archived Source
393 New Jersey 2009 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2009)
2009 N.J. Laws ch. 129
Property Tax Reimbursement Program (2006), New Jersey Department of Taxation [http://www.state.nj.us/treasury/taxation/pdf/other_forms/ptr/06ptr1in.pdf Accessed on 05/03/2010] View Archived Source Property Tax Reimbursement
Income Limits History (no date) New Jersey Department of Taxation
[http://www.state.nj.us/treasury/taxation/pdf/homestead/ptr_income_chart.pdf Accessed 4/10/2011] View Archived Source
394 Massachusetts 2009 Mass. Gen. Laws ch. 59, § 5-18 ~ § 5-18A (in effect for 2009)
395 Illinois 2009 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2009)
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
396 West Virginia 2009 W. Va. Code § 11-6I-1 ~ § 11-6I-11 (in effect for 2009)
397 Wyoming 2009 Wyo. Stat. § 39-11-109 (in effect for 2009)
398 Connecticut 2009 Conn. Gen. Stat. §12-170v~170w (in effect for 2009)
399 South Carolina 2009 S.C. Code Ann. § 12-37-250 (in effect for 2009); S.C. Code Ann. § 12-37-270 (in effect for 2009)
S.C. Const. Art. X §3
400 Massachusetts 2009 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2009); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2009)
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
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