Residential Property Tax Relief Programs

[X] Effective 01 January 2020, the benefit base and income eligibility amounts will be adjusted annually based on the annualized cost-of-living adjustments for Social Security retirement benefits, to be applied to the application period.

[X] This exemption may be combined with other exemptions found within chapter 59 section 5.

[X] The total household income limit will be adjusted for inflation annually using the Consumer Price Index for All Urban Consumers, Washington–Baltimore Area, published by the Bureau of Labor Statistics of the Department of Labor. Cost of living adjustments for the maximum household adjusted gross income occur annually and are rounded to the next lowest multiple of $50.

[X] Applications must be filed yearly with the local assessors. In calculating personal estate values, cemetery plots, wearing apparel, and household furniture and effects are excluded. With limited exceptions, homeowners are only eligible for one exemption under chapter 59, section 5. If they qualify for more than one exemption, they will receive the one with the greatest benefit.

[X] Qualifying individuals are eligible if they have claimed the Exemption for Mortgages and Contact Deductions, the Homestead Standard Deduction, the Supplemental Homestead Tax Credit, and the Deduction to Comply with Fertilizer Storage Rules. Individuals are not qualified if they have claimed other exemptions. If the resident shares ownership with other individuals as joint tenants or tenants in common and all the tenants are not at least 65 years old, the deduction shall be reduced by an amount equal to the deduction multiplied by a fraction. The numerator of the fraction is the number of tenants who are not at least 65 years of age, and the denominator is the total number of tenants. Applications must be signed by December 31st and filed by January 5th

[X] If the applicant has already paid their taxes upon establishing eligibility, overpaid taxes shall be refunded. To qualify for a 2019 Permanent Fund Dividend applicant must be a resident of Alaska during all of calendar year 2018; intend to remain an Alaska resident indefinitely; not claim residency in any other state or country or obtained a benefit as a result of a claim of residency in another state or country at any time since December 31, 2018 In addition the applicant has not been sentenced as a result of a felony conviction during 2018, incarcerated at any time during 2018 as the result of a felony conviction, or incarcerated at any time during 2018 as the result of a misdemeanor conviction in Alaska if convicted of a prior felony or two or more prior misdemeanors since January 1, 1997. If absent from Alaska for more than 180 days on an allowable absence; and has been physically present in Alaska for at least 72 consecutive hours at some time during 2017 or 2018.

[X] The term disabled person for purposes of this benefit is someone who is unable to engage in any substantial gainful activity by reason of a medically determined physical or mental impairment which is expected to last for a continuous period of 12 months or longer. Income includes gross amount of income from every type received by all persons occupying the residence whether taxable or not taxable.

[X] For applicants who establish residency in the state after 31 December 2017, eligibility requirements are amended to require10 years of prior residency in order to qualify for the benefit. In addition, all new and subsequent applications now have a due date of 30 April. To receive this tax credit, taxpayers must have paid in full their property tax bill at the end of the tax year for which the credit was reported.

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

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

[X] A qualifying veteran, or his or her surviving spouse, minor child, or parent is only eligible to receive one of the exemptions of this program.

[X] If total amount of deferred taxes, non-ad valorem assessment, interest and unsatisfied liens cannot be more than 85% of just value and primary mortgage financing cannot be more than 70% of just value

[X] Applicants must be residents of the state

[X] The credits are calculated based on the household combined income, which is defined as combined gross household income before deductions. This includes income from all sources, whether or not taxable for federal and state income tax purposes. It also includes Social Security as well as all other retirement benefits of the tax year. Prince George's county is authorized to provide additional relief to renters.

[X] For the purposes of this exemption, income does not include survivor or disability benefits under the Social Security Act. It also does not include public or private retirement, disability, or pensions. Local homestead exemptions may be granted by local taxing jurisdictions upon approval by a majority of the qualified electors residing within the local taxing jurisdiction.

[X] For the tax years 2017 and 2018, this property tax credit shall be allowed only for a Connecticut resident who is 65 years of age or older before the close of the applicable taxable year, or who claims one or more dependents for the federal income tax for the applicable taxable year. "Income" is income from all sources including but not limited to wages, pensions and disability benefits. Social security benefit adjustments, military retirement benefits, sale of local and state bonds among others are not counted as income.

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

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

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

[X] With the exception of a service-connected totally disabled veteran of the United States Armed Forces, every person filing for the homestead exemption who is totally disabled and is less than 65 years of age must apply for the homestead exemption on an annual basis. The maximum exemption is adjusted every 2 years in the odd-numbered year by the cost of living index of the United States Department of Labor if it changes by at least 1%.

[X] Teton County is the only county that has adopted this program. An alternative qualification is if the owner demonstrates that gross monthly household income is at or below 250% of the federal poverty level for a household of 4 as adjusted annually by the comparative cost-of-living index for the respective county as determined by the division of economic analysis, department of administration and information.

[X] The property taxes and interest that are not collected may not exceed the value of the property upon which the taxes are imposed. Qualification for this program makes one ineligible for the Property and Sales Tax Refund program.

[X] An owner who receives this benefit may not receive other property tax relief. An otherwise qualifying owner does not lose the benefit because of a temporary absence from their residence for medical reasons or if the qualified owner is confined to a rest home or nursing home. During this period, the residence must be unoccupied or occupied by the owner's spouse or other dependent. To receive the benefit, an application must be submitted by June 1st of the year preceding the year that the benefit is claimed.

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

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

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

[X] Property is revalued to full market value upon the sale or transfer of the property. If the owner is no longer eligible because income exceeds the HUD limit, the value of the property is then subject to the 3% cap increase for that year. Passage of ballot measure in the November 2012 election reduced the homestead growth limit to 3%. See tax limits for full description of limit.

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

[X] Applications are administered by the counties.

[X] Income levels are adjusted annually by the gross domestic product price deflator computed for the second quarter of the calendar year by the Bureau of Economic Analysis of the United States Department of Commerce. Totally disabled means the inability to engage in any substantial gainful employment by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or is reasonably expected to last for a continuous period of not less than 12 months. A person who is eligible to file a claim for credit for property taxes due with a household income in the lowest bracket who has an unpaid special assessment levied against the homestead may file a claim for a special assessment credit with the county treasurer. The claim filed by the claimant constitutes a claim for credit of an amount equal to the actual amount due upon the unpaid special assessment, plus interest, payable during the fiscal year for which the claim is filed against the homestead of the claimant.

[X] Applicants who apply for assessment freezes are still eligible for property and sales tax rebates if they qualify for that benefit.

[X] This exemption may be combined with other exemptions found within chapter 59 section 5.

[X] The income thresholds for the program refer to the applicant's federal adjusted gross income and that of all other individuals residing in the residence. This program may be used in lieu of, not in addition to, any other homestead exemption for county tax purposes. The exemption does not apply to any municipal taxes or county school district taxes. An initial application must be filed with the county tax commissioner. The exemption shall be automatically renewed from year to year as long as the owner occupies the residence as a homestead. Any person granted this exemption must notify the tax commissioner in the event the person is no longer eligible for the exemption.

[X] The rate of interest for Prince George's County cannot exceed 4%, all other counties continue to have a rate of interest to be paid on the county property tax payment from the due date without a deferral until the date that the county property tax is paid. Md. Code, Tax-Property § 10-204 provides for a statewide program for individuals 65 and older. But, like the local programs, the deferral features are determined by the local governments.

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

[X] The ordinance requires a taxpayer claiming the exemption to annually submit a sworn statement of household income prior, on a form prescribed by the Department of Revenue, to the property appraiser not later than 1 March. The income limitation shall be adjusted annually on 1 January by the percentage change in the average cost-of-living index. The homeowner must have legal title or beneficial title in equity of the property, and they also must make a good faith effort to make the property their permanent residence. The homestead exemption does not extend to residents claiming permanent residence in other states. A homestead damaged by misfortune or calamity that is uninhabitable on 1 January may qualify for the exemption if (a) the homeowner is otherwise qualified for a homestead exemption and (b) the homeowner intends to rebuild or repair the property within 3 years. Failure to rebuild or repair within 3 years constitutes an abandonment of the property as a homestead.

[X] New year application (for 2018) is not yet available on the South Dakota Department of Revenue website, although income schedules were released. This form will be added to Source Publication when made available. Effective 8 February 2018, income schedules were updated and the amounts for refunds were increased. This change was enacted by 2018 S.D. Sess. Laws ch.62 § 4, 5 If a South Dakota resident has claimed a refund of retail sales and service tax for the year, he or she may not qualify for the refund on property taxes paid.

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

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

[X] Rent is exclusive of any federal rent subsidy and of charges for any utilities, services, furniture, furnishings, or personal property appliances furnished by the landlord. Taxable value for residential property is calculated as 4.5% of market value based on all properties being assessed at 50% of market value and residential properties further taxed at 9% of assessed value. Income does not include gifts, inheritances, life insurance proceeds, social security lump sum death payments, insurance payments, federal fuel assistance, renter's refund payments, food stamps, veteran's disability payments, payments for foster care, Retired Senior Volunteer Program payments, Senior Companion Program, Vista Program, and medical expenses paid during the year if not reimbursed.

[X] Income includes, but is not limited to, alimony, support money, cash public assistance and relief, pension or annuity benefits, federal social security benefits, veterans' benefits, nontaxable interest, workers' compensation, and unemployment compensation benefits, with some exceptions identified in statute. Some municipalities refund a portion of the municipal property tax levy to the senior citizen or disabled citizens. The property tax assistance grant shall in no case exceed the amount of the general property taxes paid.

[X] Applications and due dates are set by the county. Applicants must also submit proof of disability.

[X] For application year 2017, the state budget FY 2019 reduced the income level. Only applicants whose 2017 income did not exceed $70,000 (the original limit was $87,268) were eligible as long as they met all the other requirements. Applicants with income under the original limit should always file in order to establish eligibility for future years. Income eligibility limits shall increase annually by the maximum Social Security benefit cost of living increase. The director shall adopt new income limits annually by notice or regulation. Total income includes Social Security benefit and other retirement income.