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
Michigan 2019 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Surviving Spouse 301 MI106_RR19
Hawaii 2019 Basic and Elderly Home Exemption Exemption Age, Homeowner, Principal Residence, Other Criteria 302 HI101_RR19
Illinois 2019 Senior Citizens Homestead Exemption Exemption Age, Homeowner, Principal Residence 303 IL108_RR19
Colorado 2019 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner, Other Criteria 304 CO101_RR19
Texas 2019 Senior School Tax Freeze with Local Option for Other Local Taxes Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 305 TX102_RR19
West Virginia 2019 Tax Relief for Elderly Homeowners and Renters (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 306 WV103_RR19
North Carolina 2019 Homestead Circuit Breaker Tax Deferment for Senior or Disabled Citizens Circuit Breaker, Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 307 NC103_RR19
Missouri 2019 Property Tax Credit Claim (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 308 MO103_RR19
Connecticut 2019 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 309 CT111_RR19
Louisiana 2019 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 310 LA103_RR19
Kansas 2019 Homestead Property Tax Refund (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Veteran, Surviving Spouse, Other Criteria 311 KS102_RR19
Texas 2019 Deferral for Elderly, Disabled Person, or Disabled Veteran Deferral, Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 312 TX106_RR19
Massachusetts 2019 Credit or Exemption for Persons Aged 70 or Older with Local Option (Clause 41; 41B-D) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 313 MA104_RR19
Nebraska 2019 Homestead Exemption for Senior Citizens (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 314 NE101_RR19
New Jersey 2019 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 315 NJ103_RR19
Massachusetts 2019 Real Estate Tax Credit for Persons Age 65 and Older (Circuit Breaker Credit) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 316 MA108_RR19
Maine 2019 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 317 ME109_RR19
New Mexico 2019 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 318 NM101_RR19
South Dakota 2019 Sales and Property Tax Refund for Senior and Disabled Citizens (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 319 SD101_RR19
Arizona 2019 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 320 AZ103_RR19
Wisconsin 2019 Homestead Credit (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 321 WI101_RR19
Georgia 2019 Homestead Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 322 GA101_RR19
Washington 2019 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 323 WA104_RR19
Maryland 2019 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Income Ceiling, Principal Residence 324 MD112_RR19
Indiana 2019 Over 65 Credit - Circuit Breaker Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 325 IN110_RR19
South Dakota 2019 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse 326 SD105_RR19
Rhode Island 2019 Local Option Tax Rate and Valuation Freeze with Eligibility Requirements Assessment Freeze Age, Disability, Income Ceiling 327 RI102_RR19
New Jersey 2019 Homestead Benefit Program for Senior Citizens and Disabled Persons (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 328 NJ107_RR19
California 2019 Inter- and Intracounty Property Value Transfers (Propositions 60/90/110) Other Age, Disability, Homeowner, Principal Residence, Property Value Limit, Other Criteria 329 CA106_RR19
District of Columbia 2019 Elderly Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 330 DC109_RR19
New York 2019 Local Option Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 331 NY102_RR19
Oklahoma 2019 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 332 OK101_RR19
Minnesota 2019 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 333 MN104_RR19
District of Columbia 2019 Regular and Elderly Circuit Breaker (Schedule H) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 334 DC108_RR19
Delaware 2019 Local Option Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 335 DE103_RR19
Iowa 2019 Elderly and Disabled Homeowner and Renters Property Tax Credit (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 336 IA101_RR19
Connecticut 2019 Exemption for the Disabled with Local Option Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 337 CT101_RR19
Oregon 2019 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 338 OR101_RR19
Florida 2019 Homestead Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence 339 FL105_RR19
Montana 2019 Elderly Homeowner/Renter Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter 340 MT104_RR19
Maine 2019 Veteran Exemption Including Surviving Spouses, Minor Children and Parents of Deceased Veterans Exemption Age, Disability, Veteran, Surviving Spouse 341 ME103_RR19
Texas 2019 Disabled Veterans Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 342 TX103_RR19
Alabama 2019 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner, Other Criteria 343 AL103_RR19
West Virginia 2019 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Principal Residence, Other Criteria 344 WV101_RR19
Massachusetts 2019 Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 345 MA112_RR19
New Jersey 2019 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 346 NJ104_RR19
Utah 2019 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Other Criteria 347 UT102_RR19
Maine 2019 Property Tax Fairness Credit Circuit Breaker (Previously Maine Residents Property Tax and Rent Refund Program: General and Senior Refund Programs) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 348 ME110_RR19
Florida 2019 Local Option Additional Exemption for Low-Income Seniors with Long-Term Residency Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 349 FL109_RR19
Florida 2019 Local Option Homestead Exemption for Limited-Income Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 350 FL107_RR19
Arizona 2019 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 351 AZ107_RR19
Massachusetts 2019 Credit or Exemption for Surviving Spouses, Minor Children of Deceased Parents, and Persons Over Age 70 with Local Option (Clause 17- 17F) Credit, Exemption Age, Homeowner, Principal Residence, Wealth Limit, Surviving Spouse, Other Criteria 352 MA101_RR19
Georgia 2019 Property Tax Deferral for the Elderly Deferral Age, Homeowner, Income Ceiling 353 GA103_RR19
Maryland 2019 Local Option Property Tax Credit for Long-term Elderly Residents and Veterans Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 354 MD116_RR19
Indiana 2019 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 355 IN104_RR19
New York 2019 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 356 NY104_RR19
Maryland 2018 Local Option Property Tax Credit for Elderly Individuals with a Limited Income Credit Age, Income Ceiling, Principal Residence 357 MD112_RR18
Oregon 2018 Property Tax Deferral for Disabled or Senior Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Wealth Limit, Surviving Spouse, Other Criteria 358 OR101_RR18
South Dakota 2018 Sales and Property Tax Refund for Senior and Disabled Citizens (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 359 SD101_RR18
Pennsylvania 2018 Rebate and Circuit Breaker for Seniors or Disabled Persons Circuit Breaker (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 360 PA102_RR18
New Mexico 2018 Property Tax Rebate for Elderly with Local Option (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 361 NM105_RR18
New York 2018 Property Tax Relief Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 362 NY114_RR18
Idaho 2018 Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 363 ID102_RR18
North Dakota 2018 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 364 ND101_RR18
Massachusetts 2018 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 365 MA105_RR18
Colorado 2018 Property Tax and Rent Rebate (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Surviving Spouse, Other Criteria 366 CO102_RR18
Tennessee 2018 Local Option Property Tax Freeze Act Assessment Freeze, Other Age, Homeowner, Income Ceiling, Principal Residence 367 TN104_RR18
New Jersey 2018 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 368 NJ104_RR18
Minnesota 2018 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 369 MN104_RR18
Texas 2018 Deferral for Elderly, Disabled Person, or Disabled Veteran Deferral, Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse 370 TX106_RR18
Oklahoma 2018 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 371 OK105_RR18
Wisconsin 2018 Homestead Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 372 WI101_RR18
District of Columbia 2018 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 373 DC105_RR18
California 2018 Property Tax Postponement Program for Senior, Blind, and Disabled Citizens with Local Option Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 374 CA102_RR18
Illinois 2018 Senior Citizens Homestead Exemption Exemption Age, Homeowner, Principal Residence 375 IL108_RR18
Alaska 2018 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 376 AK103_RR18
Indiana 2018 Over 65 Credit - Circuit Breaker Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit 377 IN110_RR18
Utah 2018 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 378 UT102_RR18
Oklahoma 2018 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 379 OK101_RR18
Georgia 2018 Homestead Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 380 GA101_RR18
Wyoming 2018 Tax Rebate to Elderly and Disabled Program (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 381 WY101_RR18
New Jersey 2018 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 382 NJ103_RR18
Connecticut 2018 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 383 CT112_RR18
West Virginia 2018 Senior Citizens' Tax Credit Credit Age, Homeowner, Income Ceiling 384 WV102_RR18
Michigan 2018 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Surviving Spouse 385 MI106_RR18
New Hampshire 2018 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 386 NH108_RR18
Maine 2018 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 387 ME106_RR18
Arizona 2018 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 388 AZ104_RR18
Massachusetts 2018 Tax Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 389 MA112_RR18
Arizona 2018 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 390 AZ107_RR18
Georgia 2018 Floating, Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 391 GA106_RR18
Missouri 2018 Property Tax Credit Claim (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Veteran, Surviving Spouse, Other Criteria 392 MO103_RR18
Massachusetts 2018 Credit or Exemption for Surviving Spouses, Minor Children of Deceased Parents, and Persons Over Age 70 with Local Option (Clause 17- 17E) Credit, Exemption Age, Homeowner, Principal Residence, Wealth Limit, Surviving Spouse, Other Criteria 393 MA101_RR18
Washington 2018 Property Tax Exemption for the Elderly, Disabled or Veterans (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 394 WA101_RR18
North Carolina 2018 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 395 NC101_RR18
Maryland 2018 State Renters' Tax Credit with Local Option (Circuit Breaker) Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 396 MD103_RR18
Illinois 2018 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 397 IL102_RR18
Utah 2018 Property Tax Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 398 UT105_RR18
Massachusetts 2018 Local Option Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 399 MA107_RR18
California 2018 Homeowner and Renter Assistance (HRA) (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 400 CA101_RR18

Pages

# State Year Source
301 Arkansas 2019 Ark. Code § 26-26-1120;
Ark. Code § 26-26-1124 (in effect for 2019)
Ark. Const. Amendment 79
Arkansas Assessment Coordination Department, Property Tax Equalization and Appeal System: A Synopsis (2015)
[www.arkansas.gov/acd/publications/Synopsis2015.pdf accessed 08/18/2020]
View Archived Source
Arkansas (2012) Property Tax Equalization and Appeal System Synopsis
[http://www.accessarkansas.org/acd/faqs.html Accessed on 02/28/2019]
View Archived Source
302 North Carolina 2019 N.C. Gen. Stat. § 105‑277.1B (in effect for 2019)
Application for Property Tax Relief Property Tax Forms, North Carolina Department of Revenue, (2019)
[https://www.ncdor.gov/documents/av-9-2019-application-property-tax-relief Accessed 08/10/2020]
View Archived Source
303 Missouri 2019 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2019)
Missouri Form MO-PTC property Tax Claim
[https://dor.mo.gov/forms/MO-PTC%20Instructions_2018.pdf Accessed 12/21/2020]
View Archived Source
304 Connecticut 2019 Conn. Gen. Stat. §12-170v (in effect for 2019)
Office of Policy and Management, Question and Answer Booklet for the Homeowners Freeze and Other Tax Relief Programs [https://portal.ct.gov/-/media/OPM/CPIP-Data-Grants-Mgmt/OWNERS-QA-2019.pdf?la=en accessed 02/08/2019]
View Archived Source

Office of Legislative, Research Property Tax Relief for Seniors, OLR Research Report 2008R-005
[https://www.cga.ct.gov/2008/rpt/2008-R-0005.htm accessed 02/12/2020]
View Archived Source
305 Louisiana 2019 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2019)
La. Const. Art. VII, §18 (G)
Beaureguard Parish Assessor Louisiana Special Assessment Level Application Freeze 65 Years or older Application for tax year 2019
[http://bpassessor.com/Images/Interior/exemptions/speclvlapp.65yearsolder.pdf Accessed 02/11/2019]
View Archived Source

Louisiana House of Representatives - House Fiscal Division, Louisiana Property Tax Basics, (2017)
[http://house.louisiana.gov/housefiscal/DOCS_TAXREV/2014_Louisiana%20Property%20Tax%20Basics.pdf Accessed 12/17/2020]
View Archived Source

Louisiana House of Representatives - House Fiscal Division, Louisiana Property Tax Basics FAQ's, (2017)
[http://house.louisiana.gov/housefiscal/DOCS_TAXREV/2104_Louisiana%20Property%20Tax%20Basics.pdf Accessed 12/17/2020]
View Archived Source
306 Kansas 2019 Kan. Stat. Ann. § 79-4501 ~ 79-4531 (in effect for 2019)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2019)
[https://www.ksrevenue.org/pdf/k-40hbook18.pdf Accessed 12/02/2020]
View Archived Source

Kansas Department of Revenue 2018 Kansas Homestead Claim Form k-40h (file by 15 April 2019)
[https://www.ksrevenue.org/pdf/k-40h18.pdf Accessed 12/02/2020]
View Archived Source

Department of Revenue - Division of Property Valuation, A Homeowner's Guide to Property Tax in Kansas, (2016)
[https://www.ksrevenue.org/pdf/pvdhomeowner.pdf accessed 07/09/2018]
View Archived Source
307 Texas 2019 Tex. Tax Code §33.06 (in effect for 2019)
Harris County Appraisal District, Tax Deferral Affidavit (2019)
[http://hcad.org/assets/uploads/pdf/forms/2019/33-06_Feb_2019_fillable.pdf Accessed 11/17/2020]
View Archived Source
308 Colorado 2019 Colo. Rev. Stat. § 39-3.5-103;
Colo. Rev. Stat. § 39-3.5-105 (in effect for 2019)
Senior/Civilian Deferral Application, Department of the Treasury
[https://www.colorado.gov/pacific/treasury/atom/20146 accessed 09/01/2020]
View Archived Source
Senior and Veteran Property Tax Programs Department of the Treasury
[https://www.colorado.gov/pacific/treasury/senior-and-veteran-property-tax-programs accessed 03/05/2019]
309 Massachusetts 2019 Mass. Gen. Laws ch. 59, § 5-41;
Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2019)
Massachusetts Department of Revenue, Taxpayers Guide to Property Tax Exemptions for Seniors
[https://www.mass.gov/files/documents/2018/01/02/dor-proptax-guide-seniors.pdf Accessed 01/06/2021]
View Archived Source

Massachusetts Department of Revenue, Application for Senior Exemption Under Clauses 41 and 41B through D
[https://www.mass.gov/files/documents/2018/01/02/dor-proptax-form-96-1-seniors.pdf Accessed 01/06/2021]
View Archived Source
310 Delaware 2019 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 2019)
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
311 Nebraska 2019 Neb. Rev. Stat. § 77-3501 ~ § 77-3507;
Neb. Rev. Stat. § 77-3510 ~ § 77-3524 (in effect for 2019)
2018 Neb Laws p. 1 ~ 8 (LB 1089)
Nebraska Department of Revenue, Homestead Exemption Information Guide (Feb 2019) [http://www.revenue.nebraska.gov/info/96-299.pdf Accessed on 02/07/2019] View Archived Source
312 New Jersey 2019 N.J. Rev. Stat. § 54:4-8.40 ~ § 54:4-8.41a (in effect for 2018)
N.J. Const., Art. VIII, Sec. 1, Para. 4
New Jersey Treasury Department, Application for Property Tax Deduction for Senior Citizens and Disabled Individuals, (2018)
[http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/ptd.pdf Accessed 12/21/2020]
View Archived Source

New Jersey Treasury Department, Guide for Property Tax Benefits, (2018)
[http://www.state.nj.us/treasury/taxation/pdf/lpt/ptbenefitsbrochure.pdf Accessed 12/21/2020]
View Archived Source
313 Massachusetts 2019 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2019)

Massachusetts Department of Revenue: Application for Circuit Breaker for Tax Year 2018 (benefit payable in 2019) [https://www.mass.gov/files/documents/2019/01/29/dor-2018-inc-sch-cb.pdf accessed 2/5/19]
View Archived Source

Massachusetts Department of Revenue 2018 Form 1 Resident Income Tax Return [https://www.mass.gov/lists/2018-massachusetts-personal-income-tax-forms-and-instructions#form-1:-massachusetts-resident-income-tax-return- Assessed 02/11/2019] View Archived Source

Massachusetts Department of Revenue 2018 Form 1 Resident Income Tax Instructions [https://www.mass.gov/files/documents/2019/01/16/dor-2018-inc-form-1-inst.pdf Accessed 02/11/2019] View Archived Source

Massachusetts Department of Revenue: Application for Circuit Breaker Credit for Tax Year 2017 (benefit payable in 2018) [https://www.mass.gov/files/documents/2018/01/16/dor-2017-inc-sch-cb.pdf Accessed 2/5/18] View Archived Source
Massachusetts Department of Revenue Technical Information Release TIR 18-10: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older dated 10/03/2018 (for tax year 2018 benefit payable in 2019)
[https://www.mass.gov/technical-information-release/tir-18-10-annual-update-of-real-estate-tax-credit-for-certain-persons Accessed 09/25/2020] View Archived Source

Massachusetts: Learn about the Circuit Breaker Credit [https://www.mass.gov/service-details/learn-about-the-circuit-breaker-tax-credit Accessed 2/5/18] View Archived Source

Massachusetts: Applying for the Circuit Breaker Credit [https://www.mass.gov/how-to/apply-for-the-circuit-breaker-credit Accessed 02/05/2018] View Archived Source
314 Maine 2019 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2019)
315 New Mexico 2019 N.M. Stat. § 7-36-21.3 (in effect for 2018)
State of New Mexico 2019 Tax Year Application Valuation Freeze (San Juan County revised 12/2018)
[http://www.sjcassessor.net/PDF/SeniorFreezeApplication.pdf Accessed 02/06/2019]
View Archived Source
316 South Dakota 2019 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2019)
2019 S.D. Sess. Laws ch TBD (HJ 761; HB 1256)
2018 S.D. Sess. Laws ch. 62 § 4, 5
South Dakota Department of Revenue, 2017 (to be filed in 2018) Sales or Property Tax Refund for Seniors and Disabled: Application, (2017) [https://dor.sd.gov/Taxes/Property_Taxes/PDFs/2018SalesPropertyTaxRefundElderlyAndDisabled.pdf Accessed 10/09/2018] View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website
[https://dor.sd.gov/individuals/taxes/property-tax/relief-programs/#sale Accessed 12/22/2020]
View Archived Source
317 Wisconsin 2019 Wis. Stat. § 71.07 (4); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2019)
Wisconsin Department of Revenue, Wisconsin Homestead Credit Situations and Solutions, (2019).
[https://www.revenue.wi.gov/DOR%20Publications/pb127.pdf Accessed 08/25/2020]
View Archived Source

Wisconsin Department of Revenue Wisconsin Income Tax 2018 Form 1 (2018 income for filing in 2019) Income Tax Form line 39
[https://www.revenue.wi.gov/TaxForms2017through2019/2018-Form1.pdf Accessed 08/25/2020]
View Archived Source

Wisconsin Department of Revenue Wisconsin Homestead Credit 2018 H and H-EZ Instructions
[https://www.revenue.wi.gov/TaxForms2017through2019/2018-ScheduleHandH-EZ-inst.pdf Accessed 08/25/2020]
View Archived Source

Wisconsin Department of Revenue Wisconsin Income Tax 2018 Form 1 Instructions
[https://www.revenue.wi.gov/TaxForms2017through2019/2018-Form1-inst.pdf Accessed 08/25/2020]
View Archived Source Wisconsin

Wisconsin Department of Revenue, Application (H-EZ form) for Homestead Credit (2018 taxable information for filing in 2019).
[https://www.revenue.wi.gov/TaxForms2017through2019/2018-ScheduleH-EZf.pdf Accessed 08/25/2020]
View Archived Source

Wisconsin Department of Revenue, Application (Schedule H) for Homestead Credit (2018 taxable information for filing in 2019).
[https://www.revenue.wi.gov/TaxForms2017through2019/2018-ScheduleHf.pdf Accessedd 08/25/2020]
View Archived Source

Wisconsin Department of Revenue Homestead Tax Credit Program Summary (FY 2018) January 2019
[https://www.revenue.wi.gov/Pages/Report/Homestead.aspx Accessed 08/25/2020]
View Archived Source
Wisconsin Department of Revenue Website: FAQ, Claiming a Homestead Credit [https://www.revenue.wi.gov/Pages/FAQS/ise-home.aspx Accessed 05/07/2018] View Archived Source
318 Georgia 2019 Ga. Code Ann. § 48-5-47 (in effect for 2019)
Ga. Const. Art. VII, § 2
Georgia Department of Revenue, Application for Homestead Exemptions (General)
[https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Form/LGS-Homestead_Application_for_Homestead_Exemption.pdf Accessed 12/21/2020]
View Archived Source

Georgia Department of Human Services Senior Homeowner's Resource Guide (Page 25-28)
[http://dhs.georgia.gov/sites/aging.georgia.gov/files/imported/DHR-DAS/DHR-DAS_Newsletter/GA%20Senior%20Homeowners%20Guide.pdf Accessed 12/21/2020] View Archived Source
Property Tax Guide for Georgia Citizens, Department of Revenue
[https://dor.georgia.gov/property-tax-exemptions Accessed 12/21/2020]
View Archived Source
319 Washington 2019 Wash. Rev. Code § 84.38.010 ~ 84.38.160 (in effect for 2019)
Department of Revenue, Property Tax Deferral for Senior Citizens and Disabled Persons, (2018)
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/SeniorDefs.pdf accessed 06/26/2018]
View Archived Source

Department of Revenue, Deferral Application for Senior Citizens and Disabled Persons, (2018)
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/proptx/forms/srcitdispersdeclaredefer.doc accessed 06/26/2018]
View Archived Source

Department of Revenue, Proof of Disability Statement, (2012)
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/proptx/forms/prfdisbstatmnt.doc accessed 06/26/2018]
View Archived Source
320 Maryland 2019 Md. Code, Tax-Property § 9-245 (in effect for 2019)
321 Indiana 2019 Ind. Code §6-1.1-20.6-4,
Ind. Code §6-1.1-20.6-8.5 (in effect for 2019)
Department of Local Government Finance, Application for Senior Citizen Property Tax Benefits, (2018)
[https://www.in.gov/dlgf/2344.htm Accessed 04/02/2019]
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Department of Local Government Finance, Deduction Forms, (2018)
[https://www.in.gov/dlgf/8510.htm Accessed 07/27/2018]
322 South Dakota 2019 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2019)
South Dakota Department of Revenue Application for Assessment Freeze for Elderly and Disabled, Form 1289 V17 PT38
[https://dor.sd.gov/Taxes/Property_Taxes/PDFs/PT38.pdf Accessed 02/08/2019]
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South Dakota Department of Revenue Guide for Assessment Freeze for Elderly and Disabled
[http://dor.sd.gov/Taxes/Property_Taxes/Publications/PDFs/PropTaxReduction2015_asset_freeze.pdf Accessed 04/16/2018]
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South Dakota Department of Revenue Property Tax Relief Programs Website
[http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 04/16/2018]
View Archived Source
323 Rhode Island 2019 R.I. Gen. Laws § 44-3-15;
R.I. Gen. Laws § 44-3-15.1;
R.I. Gen. Laws § 44-3-16;
R.I. Gen. Laws § 44-3-16.2;
R.I. Gen. Laws § 44-3-31.1 (in effect for 2019)
Rhode Island Department of Revenue Veteran Senior and Other Tax Exemption Programs by Location (2018)
[http://www.municipalfinance.ri.gov/documents/data/exemptions/Veterans-Senior-Exemptions-Report.pdf Accessed 11/24/2020]
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324 Ohio 2019 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2019)
Ohio Department of Taxation, Application for Homestead Exemption for Disabled Veterans and Surviving Spouses, (2019)
[https://www.tax.ohio.gov/portals/0/forms/real_property/DTE_105I.pdf Accessed 11/25/2020]
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Ohio Department of Taxation, Certificate of Disability for the Homestead Exemption (2019)
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[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing#:~:text=To%20apply%2C%20complete%20the%20application,with%20your%20local%20county%20auditor.&text=You%20will%20automatically%20receive%20the,year%2C%20if%20you%20otherwise%20qualify. accessed 11/25/2020]
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325 Arizona 2019 Ariz. Rev. Stat. § 43-1072 (in effect for 2019)
Arizona Department of Revenue Booklet 140PTC: Property Tax Refund Credit tax year 2018 for filing in 2019
[https://azdor.gov/forms/individual/property-tax-refund-credit-booklet Accessed 09/08/2020]
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326 Georgia 2019 Ga. Code Ann. § 48-5-48.3 (in effect for 2019)
Ga. Code Ann. § 48-5-8 (repealed effective 1 July 2018)
327 Texas 2019 Tex. Tax Code Ann. § 11.13 (in effect for 2019)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
Texas Comptroller, Application for Residence Homestead Exemption, (2018)
[https://comptroller.texas.gov/forms/50-114.pdf accessed 09 October 2018]
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Texas Comptroller, Residence Homestead Exemption FAQ,
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Texas Comptroller, Age 65 or older or disabled exemptions frequently asked questions
[https://comptroller.texas.gov/taxes/property-tax/exemptions/age65older-disabled-faq.php#:~:text=Age%2065%20or%20older%20and,%2425%2C000%20exemption%20for%20all%20homeowners. Accessed 07/20/2020]
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328 Arizona 2019 Arz. Const. Art. IX § 18 (7)
Maricopa County Assessor 2018 Senior Valuation Protection Information and Application
[https://mcassessor.maricopa.gov/static/docs/Senior-Valuation-Protection-Form.pdf Accessed 02/26/2018]
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Senior Property Valuation Protection Option
[https://azdor.gov/forms/property-forms/senior-property-valuation-protection-option accessed 9/04/2020]
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329 New York 2019 N.Y. R.P.T. Law § 467 (in effect for 2019)
New York Department of Taxation and Finance - Office of Real Property Tax Services, Instructions for Form RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens, (2018)
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New York Department of Taxation and Finance - Office of Real Property Tax Services, Senior Citizens' Exemption Question And Answers - Partial Exemption from Property Taxes in New York State, (2017)
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330 Oklahoma 2019 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2019)
Oklahoma Tax Commission Claim Form for Credit or Refund for Property Taxes 2019 (based on 2018 income) [https://www.ok.gov/tax/documents/538-H-18.pdf Accessed 2/11/19] View Archived Source

Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://www.ok.gov/tax/documents/TES-14.pdf Assessed 08/04/2020]
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331 Minnesota 2019 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2019)

2019 Minn. Laws ch. 6 § 4-26
Minnesota Department of Revenue Fact Sheet for Senior Citizens Property Tax Deferral Program
[http://www.revenue.state.mn.us/propertytax/factsheets/factsheet_07.pdf Accessed 10/09/2018] View Archived Source

Minnesota Department of Revenue Senior Citizens Property Tax Deferral Application
[http://www.revenue.state.mn.us/Forms_and_Instructions/crscd.pdf Accessed 10/09/2018]
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Minnesota Department of Revenue Senior Citizens Property Tax Deferral Program (2019)
[https://www.house.leg.state.mn.us/hrd/pubs/ss/ssscptdp.pdf Accessed 12/21/2020]
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Minnesota Department of Revenue Senior Citizens Property Tax Deferral Program [http://www.revenue.state.mn.us/individuals/prop_tax_refund/Pages/Senior_Citizens_Property_Tax_Deferral_Program.aspx Accessed 10/09/2018] View Archived Source
332 District of Columbia 2019 DC ST § 47-1806.06 (in effect for 2019)

Office of Tax and Revenue, Schedule H Homeowner and Renter Property Tax Credit Form (2018 tax year for filing in 2019)
[https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2018%20Schedule%20H.pdf accessed 02/06/2019]
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333 Delaware 2019 Del. Code tit. 14, §1917 (c) (in effect for 2019)
Delaware Application for Senior School Property Tax Credit
[https://financefiles.delaware.gov/docs/ssptc_app.pdf accessed 12/11/2020] View Archived Source
334 Iowa 2019 Iowa Code § 25B.7;
Iowa Code § 422.4;
Iowa Code § 425.17;
Iowa Code § 425.19;
Iowa Code § 425.23;
Iowa Code § 425.24;
Iowa Code § 425.29;
Iowa Code § 425.40 (in effect for 2019).
Iowa Department of Revenue, 2019 Property Tax Credit Claim, (2019)
[https://tax.iowa.gov/sites/files/idr/forms1/IowaPropertyTaxCreditClaim%2854001%29.pdf Accessed 02/07/2019]
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Iowa Department of Revenue, Property Tax Credits and Exemptions Web Page, (2018)
[https://tax.iowa.gov/property-tax-credits-and-exemptions#Disabled Accessed 07/03/2018]
View Archived Source
335 Oregon 2019 Or. Rev. Stat. § 311.666 ~ § 311.701;
Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2019)
Oregon Department of Revenue Property Tax Deferrals for Disabled and Senior Citizens (2019)
[https://www.co.curry.or.us/Property%20Tax%20Deferral.pdf Accessed 11/12/2020]
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Oregon Department of Revenue
[https://www.oregon.gov/dor/Pages/index.aspx]
336 California 2019 Cal. Revenue and Taxation Code § 69.5 (in effect for 2019)
Cal. Const. Art. XIIIA § 2 (a)
California Board of Equalization, Transfer of Base Year Value for Persons Age 55 and over - Propositions 60/90
[https://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#Description Accessed 05/13/2020]
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Propositions 60/90 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#FAQs Accessed on 05/13/2020]
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Proposition 110 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed on 05/13/2020]
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337 Florida 2019 Fla. Stat. § 197.252 (in effect for 2019)
Florida Property Tax Valuation and Income Limitation Rates
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed 01/04/2021]
View Archived Source
338 Montana 2019 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2019)
Montana Department of Revenue Form 2 Individual Income Tax Return, includes Montana Elderly Homeowner/Renter Credit Application for filing in 2019 (2018)
[https://app.mt.gov/myrevenue/Endpoint/DownloadPdf?yearId=937 Accessed 12/21/2020]
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339 Maine 2019 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2019)
Maine Revenue Services, Application for Veterans Property Tax Exemption, (2016)
[https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/veteranapp_0.pdf Accessed 12/17/2020] View Archived Source

Maine Revenue Services, Flowchart Guide for Veteran Eligibility, (2018)
[https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/vetflowchart.pdf Accessed 12/17/2020]
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Maine Revenue Services: Property Tax Exemptions Overview
[https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/property-tax-relief-programs/property-tax-exemptions Accessed 12/17/2020]
340 Texas 2019 Tex. Tax Code Ann. § 11.22;
Tex. Tax Code Ann. § 11.131;
Tex. Tax Code Ann. § 11.132 (in effect for 2019)
Tex. Constitution Article VIII §2
Texas Property Tax Exemption, Texas Comptroller of Public Accounts
[https://comptroller.texas.gov/taxes/property-tax/exemptions/index.php accessed 11/17/2020]
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Texas Comptroller of Public Accounts, Application for Disabled Veteran’s or Survivor’s Exemption
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341 West Virginia 2019 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2019)
W. Va. Const. Art. X §1b
Monongalia County Assessor's Office, Application for Homestead Exemption $20,000 Assessed Valuation (2017)
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342 Connecticut 2019 Conn. Gen. Stat. § 12-81(55);
Conn. Gen. Stat. § 12-81i;
Conn. Gen. Stat. § 12-81l;
Conn. Gen. Stat. § 12-94a (in effect for 2019)
Connecticut Office of Policy and Management, Application for Disabled Form D1
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/D1Disabled-App.pdf Accessed 09/14/2020]
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Connecticut Office of Policy and Management Question and Answer Booklet Totally Disabled Q&A pp. 31- 33
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/OWNERS-QA-2019.pdf Accessed 09/14/2020]
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Disabled Tax Relief Program Description, Office of Policy and Management
[http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383142 accessed 03/05/2019]
343 Massachusetts 2019 Mass. Gen. Laws ch. 59, § 5-18 (in effect for 2018)
Massachusetts Department of Revenue State Tax Form 98: Statutory Exemption for Financial Hardship
[https://www.mass.gov/files/documents/2017/09/25/form98.pdf Accessed 01/05/2021]
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344 New Jersey 2019 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2019)
New Jersey Department of the Treasury Senior Freeze Application and Information Packet, 2018 for filing in 2019
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Senior Freeze (Property Tax Reimbursement) Income Limit History
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[http://www.state.nj.us/treasury/taxation/ptr/ Accessed 05/30/2018]
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345 Utah 2019 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2019)
2019 Utah State Tax Commission Publication 36 Property Tax Relief Programs for Individuals
[https://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 09/26/2018]
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346 Maine 2019 Me. Rev. Stat. Ann. tit. 36, § 5219-KK (in effect for 2019)

ME. 2017 Laws Ch. 211 Sec. D-6 & D-7
Session Laws of Maine, 2019 Me. Acts ch. 343
Property Tax Fairness Credit Application (2018 tax year): Maine Revenue Services [https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/18_1040me_ptfc_stfc_d_rev_jan2019_0.pdf Accessed 12/18/2020]
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[https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/income-tax-credits/property-tax-fairness-credit Accessed 12/18/2020]
347 Florida 2019 Fla. Stat. § 196.075 (in effect for 2019)
Fla. Const. Art. VII §6(d)
Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return, (2019)
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348 Florida 2019 Fla. Stat. § 196.075 (in effect for 2019)
Fla. Const. Art. VII §6(d)
Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return, (2019)
[http://floridarevenue.com/property/Documents/dr501sc.pdf Accessed 11/23/2020]
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Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates
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Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions
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Brevard County Property Appraiser, Additional Exemption for Limited-Income Senior Citizens
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349 Massachusetts 2019 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17F (in effect for 2019)
Massachusetts Division of Local Services Taxpayers Guide to Local Property Tax Exemptions for Seniors, Surviving Spouses, and Minor Children of Deceased Parents (2016)
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Massachusetts Department of Revenue State Tax Form 96-6 Application for Statutory Exemption for Seniors, Surviving Spouses, Minor Children (2017)
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350 Alabama 2019 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2019)
Alabama Homestead Comparison Chart (May 2013)
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351 Georgia 2019 Ga. Code Ann. § 48-5-70 ~ § 48-5-84;
Ga. Code Ann. § 48-2-40 (in effect for 2019)
Gwinnett County Tax Commissioner's Office, Property Taxes and Motor Vehicle Facts
[https://gwinnetttaxcommissioner.publicaccessnow.com/Portals/0/PDF/OTCBrochure.pdf Accessed 11/28/2018]
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352 Maryland 2019 Md. Code, Tax-Property §9-258 (in effect for 2019)
353 Indiana 2019 Ind. Code § 6-1.1-12-9 (in effect for 2019)
Department of Local Government Finance, Property Tax Forms (2018)
[https://www.in.gov/dlgf/2344.htm Accessed 03/19/2018]
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354 New York 2019 N.Y. R.P.T Law § 425
N.Y. Tax Law §606(eee) (in effect for 2019)
2018 N.Y. Laws ch. 59 § B-1 ~ 2018 N.Y. Laws ch. 59 § B-8
2018 N.Y. Laws ch. 59 § E-7-a
NY CLS Const Art XVI, § 1
New York State Department of Taxation and Finance, STAR Eligibility Information
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New York State Department of Taxation and Finance Office of Real Property Tax Service, Application for Basic STAR Exemption for the 2020-2021 School Year RP-425-B, (2019)
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New York State Department of Taxation and finance Office of Real Property Tax Service, Application for Basic STAR Exemption for the 2020-2021 School Year RP-425-E, (2019)
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355 New Jersey 2019 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2019)
New Jersey Department of the Treasury, Division of Taxation, Homestead Benefit Program Website, (2019)
[https://www.state.nj.us/treasury/taxation/homestead/prioryear.shtml Accessed 11/24/2020]
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356 District of Columbia 2019 DC ST § 47-1806.06 (in effect for 2019)

Office of Tax and Revenue, Schedule H Homeowner and Renter Property Tax Credit Form (2018 tax year for filing in 2019)
[https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2018%20Schedule%20H.pdf accessed 10/30/2020]
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357 Michigan 2018 Mich. Comp. Laws § 206.520; Mich. Comp. Laws § 206.522 (in effect for 2018)
2015 Mi. Laws Ch. 179 § 522

Michigan Individual Income Tax Forms and Instruction MI-1040 [https://www.michigan.gov/documents/taxes/MI-1040_Book_642356_7.pdf Accessed 02/04/2019] View Archived Source
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Michigan Department of Treasury, Checklist for Determining Total Household Resources (2017)
[https://www.michigan.gov/documents/taxes/ChecklistDetermineTHR_444822_7.pdf accessed 06/29/2018] View Archived Source

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[https://www.michigan.gov/documents/taxes/MI-1040CR-2_608985_7.pdf accessed 06/29/2018] View Archived Source

Michigan Legislature, Michigan Taxpayer's Guide (2017, see page 10)
[http://www.legislature.mi.gov/publications/TaxpayerGuide-2017.pdf Accessed on 04/23/2018]
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Michigan Department of Treasury, Homestead Property tax Credit Information (2017)

[https://www.michigan.gov/taxes/0,4676,7-238-43535_43538-155081--,00.html accessed 6/29/2018]
358 Tennessee 2018 Tenn. Code Ann. § 67-5-705 (in effect for 2018)

State of Tennessee, Comptroller of the Treasury, Tennessee Tax Freeze Jurisdictions as of 1 June, 2018
[https://www.comptroller.tn.gov/pa/pdf/Tax_Freeze_Jurisdictions_2018.pdf accessed 09 October 2018]
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359 New Hampshire 2018 N.H. Rev. Stat. § 72:33; N.H. Rev. Stat. § 72:38-a (in effect for 2018)
Elderly and Disabled Tax Deferral Application
[http://www.townofdalton.com/files/Download/PA-30.pdf accessed 02/12/2018]
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360 New Mexico 2018 N.M. Stat. § 7-2-18 (in effect for 2018)
New Mexico Taxation and Revenue, 2018 PIT-RC New Mexico Rebate and Credit Instructions n.d. [https://s3.amazonaws.com/realFile34821a95-73ca-43e7-b06d-fad20f5183fd/c70a8cab-8c4f-427f-9091-7a3b9236b191?response-content-disposition=filename%3D%222018pit-rc-ins.pdf%22&response-content-type=application%2Fpdf&AWSAccessKeyId=AKIAJBI25DHBYGD7I7TA&Signature=0hr6VOQKnEo650nGgLytlnuRfPA%3D&Expires=1549476161 Accessed 02/06/2019] View Archived Source

New Mexico Taxation and Revenue 2018 PIT-RC Schedule [https://s3.amazonaws.com/realFile34821a95-73ca-43e7-b06d-fad20f5183fd/313bd81a-511f-43d4-a1f6-5cbf165022b3?response-content-disposition=filename%3D%222018pit-rc.pdf%22&response-content-type=application%2Fpdf&AWSAccessKeyId=AKIAJBI25DHBYGD7I7TA&Signature=0gP1CO6vBo6oOZ0aE4hQgR0xjRk%3D&Expires=1549477346 Accessed 02/06/2019]
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New Mexico Taxation and Revenue, 2018 PIT-RC New Mexico Rebate and Credit Schedule (2018 form based on 2017 income) [https://www.freetaxusa.com/FreeTaxUSA/formdownload?form=nm_pit_rc_inst.pdf Accessed 11/06/2018] View Archived Source

New Mexico Taxation and Revenue, 2019 PIT-RC New Mexico Rebate and Credit Schedule (2019 form based on 2018 income)

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361 Oklahoma 2018 Okla. Stat. § 68-2888; Okla. Stat. § 68-2893; Okla. Stat. § 68-2890.1(B) (in effect for 2018)
Okla. Const. art. X, § 8C
Oklahoma Tax Commission Application for Property Valuation Limitation for Senior Citizens
[https://www.ok.gov/tax/documents/994.pdf Accessed 10/25/2018]
View Archived Source

Oklahoma Tax Commission Brochure for Property Tax Valuation Limitation for Seniors (2016)
[https://www.ok.gov/tax/documents/SVLB.pdf Accessed 10/25/2018]
View Archived Source

Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2018
[https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202018.pdf Accessed 10/25/2018]
View Archived Source
362 Idaho 2018 Idaho Code Ann. § 63-712 ~ § 63-718 (in effect for 2018)
2019 Property Tax Deferral Application (based on 2018 income)
[https://tax.idaho.gov/pubs/EBR00067_09-10-2018.pdf Accessed 2/7/19]
View Archived Source

2018 Property Tax Deferral Application (based on 2017 income)
[https://tax.idaho.gov/forms/EFO00023_01-01-2018.pdf accessed 06/26/2018]
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2018 Idaho State Tax Commission Property Tax Deferral (based on 2017 income) Program Brochure [https://tax.idaho.gov/pubs/EBR00067_10-25-2017.pdf Accessed 09/24/2018] View Archived Source

2018 Idaho State Tax Commission Property Tax Deferral Website [https://tax.idaho.gov/i-1053.cfm Accessed 09/24/2018] View Archived Source
363 Arizona 2018 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2018)
364 Massachusetts 2018 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2018)
Massachusetts Division of Local Services, Taxpayers Guide to Local Property Tax Deferrals for Seniors [http://www.mass.gov/dor/docs/dls/publ/brochures/proptaxdef.pdf Accessed 10/23/2018] View Archived Source

Massachusetts Department of Revenue, Informational Guideline Release 06-201 for Senior Property Tax Deferrals [http://www.mass.gov/dor/docs/dls/publ/igr/2006/igr06-201.pdf Accessed 10/23/2018] View Archived Source

Massachusetts Department of Revenue, State Tax Form 97: Seniors 65 and Older Application for Property Tax Deferral [http://www.mass.gov/dor/docs/dls/publ/forms/97-41a-application.pdf Accessed 10/23/2018] View Archived Source
365 Minnesota 2018 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2018)

2018 Minn. Laws ch. 155 § 33
Minnesota Department of Revenue Fact Sheet for Senior Citizens Property Tax Deferral Program [http://www.revenue.state.mn.us/propertytax/factsheets/factsheet_07.pdf Accessed 10/09/2018] View Archived Source

Minnesota Department of Revenue Senior Citizens Property Tax Deferral Application [http://www.revenue.state.mn.us/Forms_and_Instructions/crscd.pdf Accessed 10/09/2018] View Archived Source
Minnesota Department of Revenue Senior Citizens Property Tax Deferral Program [http://www.revenue.state.mn.us/individuals/prop_tax_refund/Pages/Senior_Citizens_Property_Tax_Deferral_Program.aspx Accessed 10/09/2018] View Archived Source
366 Oregon 2018 Or. Rev. Stat. § 311.666 ~ § 311.701; Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2018)
Oregon Department of Revenue 2017 Property Tax Deferral Application
[http://www.oregon.gov/DOR/forms/FormsPubs/tax-deferral-application_490-014.pdf Accessed 04/17/2018]
View Archived Source

Oregon Department of Revenue Guide for Property Tax Deferrals for Disabled and Senior Citizens (2017)
[http://www.oregon.gov/DOR/forms/FormsPubs/deferral-disabled-senior_490-015.pdf Accessed 04/17/2018]
View Archived Source
Oregon Department of Revenue Deferral Program for Disabled and Senior Citizens Website
[http://www.oregon.gov/DOR/programs/property/Pages/deferral.aspx Accessed 04/17/2018]
View Archived Source
367 Utah 2018 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2018)
2018 Utah Laws ch. 310
2018 Utah State Tax Commission Property Tax Relief Summary Table
[https://propertytax.utah.gov/media/tax-relief.pdf Accessed 09/26/2018]
View Archived Source

2018 Utah State Tax Commission Publication 36 Property Tax Relief Programs for Individuals
[https://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 09/26/2018]
View Archived Source
368 Pennsylvania 2018 2006 Pa. Act 1, P.L. 1873 §1301 ~ §1313 (Taxpayer Relief Act) (in effect for 2018)
Pennsylvania Department of Revenue Form PA-1000 Application for Property Tax/Rent Rebate Program (for filing in 2019 for 2018 taxes) [https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2018_pa-1000.pdf Accessed 01/24/2019]
View Archived Source

Pennsylvania Department of Revenue Form PA-1000 Application for Property Tax/Rent Rebate Program (for filing in 2018 for 2017 taxes) [https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2017_pa-1000.pdf Accessed 10/02/2018] View Archived Source

Pennsylvania Department of Revenue Property Tax/Rent Rebate Booklet and Filing Instructions [https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2017_pa-1000_inst.pdf Accessed 10/02/2018] View Archived Source

Pennsylvania Department of Revenue Property Tax/Rent Rebate Brochure [https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/rev-573.pdf Accessed 10/02/2018] View Archived Source


Pennsylvania Department of Revenue Property Tax/Rent Rebate Program [http://www.revenue.pa.gov/GeneralTaxInformation/PropertyTaxRentRebateProgram/Pages/default.aspx Accessed 10/02/2018]
View Archived Source
369 District of Columbia 2018 DC ST § 47-845; DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2018)
Application for Tax Deferral for Low-Income Senior Property Owners and Low-Income Property Owners (November 2014) D.C. Office of Tax and Revenue
[http://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2014Low_income_tax_deferral_form_OGCFINAL.pdf Accessed on 02/26/2018]
View Archived Source

Homestead/Senior Citizen Deduction (2017) Office of Tax and Revenue
[http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed on 02/21/18]
View Archived Source
370 Georgia 2018 Ga. Code Ann. § 48-5-47 (in effect for 2018)
Ga. Const. Art. VII, § 2
Georgia Department of Revenue, Application for Homestead Exemptions (General) [https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Form/LGS-Homestead_Application_for_Homestead_Exemption.pdf Accessed 09/11/2018] View Archived Source

Georgia Department of Human Services Senior Homeowner's Resource Guide (Page 25-28) [http://dhs.georgia.gov/sites/aging.georgia.gov/files/imported/DHR-DAS/DHR-DAS_Newsletter/GA%20Senior%20Homeowners%20Guide.pdf Accessed 09/11/2018] View Archived Source
Property Tax Guide for Georgia Citizens, Department of Revenue [https://dor.georgia.gov/property-tax-exemptions Accessed 09/11/2018]
View Archived Source
371 Wyoming 2018 Wyo. Stat. § 39-11-109 (c) (in effect for 2018)

Wyoming Department of Revenue, Memorandum on Wyoming Tax Refund for Elderly & Disabled, (2017) [http://www.sublettewyo.com/DocumentCenter/View/1866 accessed on 6/27/2018]

View Archived Source

Wyoming Department of Health, Tax Refund for the Elderly and Disabled, (2013)

[http://www.sublettewyo.com/DocumentCenter/Home/View/248 accessed 06/27/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Wyoming/2017/WY_Tax_Refund_for_Elderly_and_Disabled_Wyoming_Department_of_Health_2013.pdf]
372 Illinois 2018 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2018)
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions (2018)
[http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 08/01/2018]
View Archived Source
373 New York 2018 N.Y. Tax Law §606(n-1) (in effect for 2018)
New York State Department of Taxation and Finance, Property Tax Relief Credit Amounts (2019)
[https://www.tax.ny.gov/pit/property/ptrf-addinfo.htm Accessed 04/09/2019]
View Archived Source

New York State Department of Taxation and Finance, Property Tax Relief Credit, (2017)
[https://www.tax.ny.gov/pit/property/property-tax-relief.htm Accessed 02/11/2019]
View Archived Source

New York State Department of Taxation and Finance, Property Tax Credit Lookup, (2017)
[https://www.tax.ny.gov/pit/property/credit-lookup.htm accessed 02/11/2019]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/New%20York/2017/NY_Property_Tax_Credit_Lookup_Department_of_Taxation_and_Finance_2017.pdf
374 North Dakota 2018 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2018)
North Dakota Office of State Tax Commissioner, Guideline-Property Tax: Credits for ND Homeowners and Renters May 2018 [https://www.nd.gov/tax/data/upfiles/media/credits-for-nd-homeowners-renters-guideline_2.pdf?20181128085829 accessed 11/28/2018] View Archived Source

North Dakota Office of State Tax Commissioner, Homestead Property Tax Credit and Renter's Refund Brochure, (2015) [https://www.nd.gov/tax/data/upfiles/media/Homestead%20Brochure_web.pdf?20160707115405 Accessed on 05/02/2018]
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State Tax Commissioner, Homestead Application, (2017)
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375 Colorado 2018 Colo. Rev. Stat. § 39-31-101 (in effect for 2018)
Colorado Department of Revenue Property Tax/Rent/Heat Rebate Booklet, (Tax year 2018 for benefit 2019)
[https://www.colorado.gov/pacific/sites/default/files/104PTC.pdf Accessed on 04/02/2019]
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Colorado Department of Revenue, Property Tax/Rent/Heat Rebate Booklet, (Tax year 2017 for benefit 2018)
[https://www.colorado.gov/pacific/sites/default/files/Book%200104PTC.pdf Accessed 04/02/2019]
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Final Fiscal Note (2014) Colorado Legislative Council Staff Fiscal Note
[http://www.leg.state.co.us/clics/clics2014a/csl.nsf/billcontainers/252DAD4B597DDA3387257C300005BB72/$FILE/SB014_f1.pdf Accessed 04/02/2019]
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Colorado Department of Revenue Taxation Division, Property Tax, Rent, Heat Credit Rebate
[https://www.colorado.gov/pacific/tax/property-tax-rent-heat-credit-ptc-rebate-file Accessed 04/02/2019]
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376 New Jersey 2018 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2018)
New Jersey Department of the Treasury Senior Freeze Application and Information Packet, 2018 for filing in 2019
[https://www.state.nj.us/treasury/taxation/pdf/ptr/ptr18-cp.pdf accessed 4/3/2019]
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New Jersey Department of the Treasury Senior Freeze Application and Information Packet, 2017 for filing in 2018
New Jersey Department of the Treasury Senior Freeze Application and Information Packet [https://www.state.nj.us/treasury/taxation/pdf/ptr/16-ptr1-cp.pdf Accessed 09/17/2018] View Archived Source

Senior Freeze (Property Tax Reimbursement) Income Limit History
[http://www.state.nj.us/treasury/taxation/pdf/ptr/incomehistory.pdf Accessed 05/30/2018]
View Archived Source
New Jersey Department of the Treasury Website for Senior Property Tax Reimbursement (Senior Freeze)
[http://www.state.nj.us/treasury/taxation/ptr/ Accessed 05/30/2018]
View Archived Source
377 Texas 2018 Tex. Tax Code §33.06 (in effect for 2018)
Harris County Appraisal District,
Tax Deferral Affidavit, 2019,
[http://hcad.org/assets/uploads/pdf/forms/2019/33-06_Feb_2019_fillable.pdf accessed 03/15/2019]
View Archived Source
378 Wisconsin 2018 Wis. Stat. § 71.07 (4); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2018)
2017 Wis. Sess. Laws no. 59 §1120;
2017 Wis. Sess. Laws no. 59 §1121
Wisconsin Department of Revenue, Wisconsin Homestead Credit Situations and Solutions, (2019). [https://www.revenue.wi.gov/DOR%20Publications/pb127.pdf Accessed 01/24/2019] View Archived Source

Wisconsin Department of Revenue Wisconsin Income Tax 2018 Form 1 (2018 income for filing in 2019) Income Tax Form line 22 [https://www.revenue.wi.gov/TaxForms2017through2019/2018-Form1.pdf Accessed 11/27/2018] View Archived Source

Wisconsin Department of Revenue Wisconsin Homestead Credit 2018 H and H-EZ Instructions [https://www.revenue.wi.gov/TaxForms2017through2019/2018-ScheduleHandH-EZ-inst.pdf Accessed 11/28/2018] View Archived Source

Wisconsin Department of Revenue Wisconsin Income Tax 2018 Form 1 Instructions [ View Archived Source Accessed 11/27/2018] View Archived Source Wisconsin Department of Revenue Application (Long form) for Homestead Credit (FY 2017) [https://www.revenue.wi.gov/TaxForms2017through2019/2017-ScheduleH.pdf Accessed 05/07/2018] View Archived Source

Wisconsin Department of Revenue, Application (H-EZ form) for Homestead Credit (2018 taxable information for filing in 2019). [https://www.revenue.wi.gov/TaxForms2017through2019/2018-ScheduleH-EZf.pdf Accessed 01/24/2019] View Archived Source

Wisconsin Department of Revenue, Application (Schedule H) for Homestead Credit (2018 taxable information for filing in 2019). [https://www.revenue.wi.gov/TaxForms2017through2019/2018-ScheduleHf.pdf Accessed 01/24/2019] View Archived Source

Wisconsin Department of Revenue, Application (EZ form) for Homestead Credit (FY 2017) [https://www.revenue.wi.gov/TaxForms2017through2019/2017-ScheduleH-EZ.pdf Accessed 05/07/2018] View Archived Source

Wisconsin Department of Revenue Homestead Tax Credit Program Summary (FY 2017) [https://www.revenue.wi.gov/DORReports/2017hmsted.pdf Accessed 05/07/2018] View Archived Source
Wisconsin Department of Revenue Website: FAQ, Claiming a Homestead Credit [https://www.revenue.wi.gov/Pages/FAQS/ise-home.aspx Accessed 05/07/2018] View Archived Source
379 California 2018 Ca.Gov. Code §§16180 ~ 16187
Ca. Rev. & Tax. Code § 20581 ~ § 20623 (in effect 2018)
Cal. Const. Art. XIII, § 8.5

Fiscal 2018-19 (for filing beginning in 2018)
[https://www.sco.ca.gov/Files-ARD-Tax-Info/2018-19%20PTP%20Application%20and%20Instructions.pdf Accessed 10/17/2018]
View Archived Source

California Office of the Controller Property Tax Postponement Application Fiscal 2017-18 (for filing beginning in 2017) [https://www.sco.ca.gov/Files-EO/2017-18-PTP-Application-Package.PDF Accessed 10/17/2018] View Archived Source
380 New Jersey 2018 N.J. Rev. Stat. § 54:4-8.40 ~ N.J. Rev. Stat. § 54:4-8.41a (in effect for 2018)
N.J. Const., Art. VIII, Sec. 1, Para. 4
New Jersey Treasury Department, Application for Property Tax Deduction for Senior Citizens and Disabled Individuals, (2018)
[http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/ptd.pdf Accessed 09/05/2018]
View Archived Source

New Jersey Treasury Department, Guide for Property Tax Benefits, (2018)
[http://www.state.nj.us/treasury/taxation/pdf/lpt/ptbenefitsbrochure.pdf Accessed 09/05/2018]
View Archived Source
381 Alaska 2018 Alaska Stat. § 29.45.030(e); Alaska Stat. § 29.45.030(i)(in effect for 2018)
Alaska Taxable p. 39 (2019) Department of Commerce, Office of the State Assessor [https://www.commerce.alaska.gov/web/dcra/OfficeoftheStateAssessor/AlaskaTaxable-New.aspx Accessed on 04/02/2019]

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Property Tax Exemptions in Alaska (2017) Division of Community and Regional Affairs [https://www.commerce.alaska.gov/web/dcra/LocalGovernmentOnline/TaxationAssessment/PropertyTaxExemptionsinAlaska.aspx accessed 04/02/2019]

View Archived Source
382 Indiana 2018 Ind. Code §6-1.1-20.6-4, Ind. Code §6-1.1-20.6-8.5 (in effect for 2018)
Department of Local Government Finance, Application for Senior Citizen Property Tax Benefits, (2018)
[https://www.in.gov/dlgf/2344.htm accessed 04/02/2019]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Indiana/2018/IN_Application_for_Senior_Citizen_Property_Tax_Benefits_Department_of_Local_Government_Finance_2017.pdf]

Department of Local Government Finance, Deduction Forms, (2018)

[https://www.in.gov/dlgf/8510.htm accessed 07/27/2018]
383 Oklahoma 2018 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2018)
Oklahoma Tax Commission Claim Form for Credit or Refund for Property Taxes 2019 (based on 2018 income) [https://www.ok.gov/tax/documents/538-H-18.pdf Accessed 2/11/19] View Archived Source

Oklahoma Tax Commission Claim Form for Credit or Rebate for Property Taxes of The Elderly and Totally Disabled 2018 (based on 2017 income) [https://www.ok.gov/tax/documents/538-H-17.pdf Accessed 04/23/2018] View Archived Source
384 Maine 2018 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2018)
385 South Dakota 2018 S.D. Codified Laws § 10-18A-1 ~ § 10-18A-16 (in effect for 2018)
2019 S.D. Sess. Laws ch TBD (HJ 761; HB 1256)
2018 S.D. Sess. Laws ch. 62 § 4, 5
South Dakota Department of Revenue, 2017 (to be filed in 2018) Sales or Property Tax Refund for Seniors and Disabled: Application, (2017) [https://dor.sd.gov/Taxes/Property_Taxes/PDFs/2018SalesPropertyTaxRefundElderlyAndDisabled.pdf Accessed 10/09/2018] View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website [http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 10/09/2018] View Archived Source
386 Connecticut 2018 Conn. Gen. Stat. §12-129n (in effect for 2018)
Office of Legislative, Research Property Tax Relief for Seniors OLR Research Report 2008R-005 [https://www.cga.ct.gov/2008/rpt/2008-R-0005.htm accessed 04/03/2019]
View Archived Source
387 West Virginia 2018 W. Va. Code § 11-21-21 (in effect for 2018)
West Virginia State Tax Department Schedule HEPTC-1 for Homestead Excess Property Tax Credit (2018) for benefits received in 2019 [https://tax.wv.gov/Documents/TaxForms/2018/it140.schedule-HEPTC1.pdf Accessed 02/07/2019] View Archived Source

West Virginia State Tax Department IT-140 Personal Income Tax Return Forms and Instructions (2018) [https://tax.wv.gov/Documents/TaxForms/2018/it140.booklet.pdf Accessed 02/07/2019] View Archived Source

West Virginia State Tax Department, 2017 West VA Personal Income Tax Forms and Instructions (2017 income for 2018 filing)
[https://tax.wv.gov/Documents/TaxForms/2017/it140.booklet.pdf accessed 06/25/2018] View Archived Source
388 Maryland 2018 Md. Code, Tax-Property § 9-245 (in effect for 2018)
2018 Md. Laws ch. 709 § 1
389 Kansas 2018 Kan. Stat. Ann. § 79-4501 ~ 79-4531 (in effect for 2018)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2018)
[https://www.ksrevenue.org/pdf/k-40hbook18.pdf accessed 2/5/19]
View Archived Source

Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2017)
[https://www.ksrevenue.org/pdf/k-40hbook17.pdf Accessed on 07/09/2018]
View Archived Source

Department of Revenue - Division of Property Valuation, Personal Property Summary, (2017)
[https://www.ksrevenue.org/pdf/ppsumm.pdf accessed 07/09/2018]
View Archived Source

Department of Revenue - Division of Property Valuation, A Homeowner's Guide to Property Tax in Kansas, (2016)
[https://www.ksrevenue.org/pdf/pvdhomeowner.pdf accessed 07/09/2018]
View Archived Source

Department of Revenue, Kansas Homestead Claim, (2017)
[https://www.ksrevenue.org/pdf/k-40h17.pdf accessed 07/09/2018]
View Archived Source

Kansas Department of Revenue - Division of Taxation, Website on Homestead Refunds, (2018)

[https://www.ksrevenue.org/perstaxtypeshs.html Accessed 07/09/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Kansas/2017/KS_Homestead_Refund_Page_Kansas_Department_of_Revenue_Division_of_Taxation_2017.pdf]
390 Massachusetts 2018 Mass. Gen. Laws ch. 59, § 5-17 ~ § 5-17E (in effect for 2018)
Massachusetts Division of Local Services Taxpayers Guide to Local Property Tax Exemptions for Seniors, Surviving Spouses, and Minor Children of Deceased Parents (2017)
[http://www.mass.gov/dor/docs/dls/publ/brochures/survivchildeld.pdf Accessed 1/24/18]
View Archived Source

Massachusetts Department of Revenue State Tax Form 96-6 Application for Statutory Exemption for Seniors, Surviving Spouses, Minor Children (2017)
[http://www.mass.gov/dor/docs/dls/publ/forms/seniors-surviving-spouses-minors-96-6.pdf Accessed 1/24/18]
View Archived Source
391 Rhode Island 2018 R.I. Gen. Laws § 44-33-1 ~ § 44-33-19 (in effect for 2018)
Rhode Island Division of Taxation 2018 Form RI-1040H Application and Instructions (filed in 2019, based on 2018 income) [http://www.tax.ri.gov/forms/2018/Income/2018%20RI-1040H_m.pdf Accessed 02/08/2019] View Archived Source

Rhode Island Division of Taxation 2017 Form RI-1040H Application and Instructions (filed in 2018, based on 2017 income) [http://www.tax.ri.gov/forms/2017/Income/2017%201040H_m.pdf Accessed 02/26/2018] View Archived Source

Rhode Island, Department of Taxation, Rhode Island Tax News, p.14, 2018 [http://www.tax.ri.gov/newsletter/Rhode%20Island%20Division%20of%20Taxation%20Newsletter%20--%20Special%20Edition%20--%20Filing%20Season%202018.pdf Accessed 02/26/2018] View Archived Source

Rhode Island Division of Taxation Personal Income Tax Forms [http://www.tax.ri.gov/taxforms/personal.php Accessed 02/26/2018] View Archived Source
392 Texas 2018 Tex. Tax Code Ann. § 11.13 (in effect for 2018)
Tex. Constitution Art. VIII § 1-a; Tex. Constitution Art. VIII § 1-b.
Texas Comptroller, Application for Residence Homestead Exemption, (2018)
[https://comptroller.texas.gov/forms/50-114.pdf accessed 09 October 2018]
View Archived Source

Texas Comptroller, Residence Homestead Exemption FAQ, (2018)
[https://comptroller.texas.gov/taxes/property-tax/exemptions/residence-faq.php accessed 09 October 2018]
View Archived Source
393 New Hampshire 2018 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2018)
394 North Carolina 2018 N.C. Gen. Stat. § 105‑277.1 (in effect for 2018)
Application for Property Tax Relief
Property Tax Forms, North Carolina Department of Revenue, (2019)
[https://www.ncdor.gov/documents/av-9-2019-application-property-tax-relief Accessed 11/07/2018]
View Archived Source

2018 Application for Property Tax Relief - Elderly or Disabled Exclusion, North Carolina Department of Revenue (2018)
[https://files.nc.gov/ncdor/documents/files/av-9_2018.pdf Accessed on 10/31/2018]
View Archived Source
Application for Property Tax Relief
Property Tax Forms, North Carolina Department of Revenue, (2018) [https://www.ncdor.gov/taxes-forms/property-tax/property-tax-forms#exemption-and-exclusion-forms accessed 06/26/2018]
View Archived Source
395 New York 2018 N.Y. R.P.T Law § 425
N.Y. Tax Law §606(eee) (in effect for 2018)
New York State Department of Taxation and Finance Office of Real Property Tax Service, Application for Basic STAR Exemption for the 2019-2020 School Year RP-425-B
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp425b_fill_in.pdf Accessed 02/07/2019]
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New York State Department of Taxation and finance Office of Real Property Tax Service, Application for Basic STAR Exemption for the 2019-2020 School Year RP-425-E
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp425e_fill_in.pdf Accessed 02/07/2019]
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New York State Department of Taxation and Finance, Questions and Answers for Homeowners about the New STAR Credit Program, (2017)
[https://www.tax.ny.gov/pit/property/star/star-2016-tp-faqs.htm accessed 02/07/2019]
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New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit Information, (2018)
[https://www.tax.ny.gov/pdf/star/rp-5310-fs.pdf accessed 02/07/2019]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit, (2017)
[https://www.tax.ny.gov/pit/property/star/default.htm accessed 02/07/2019]
View Archived Source

New York State Department of Taxation and Finance, STAR Eligibility Information
[https://www.tax.ny.gov/pit/property/star/eligibility.htm accessed 02/07/2019]
View Archived Source
396 Colorado 2018 Colo. Rev. Stat. § 39-3.5-103; Colo. Rev. Stat. § 39-3.5-105 (in effect for 2018)
Senior/Civilian Deferral Application, Department of the Treasury [https://www.colorado.gov/pacific/treasury/atom/20146 accessed 04/02/2019]

View Archived Source
Senior and Veteran Property Tax Programs Department of the Treasury
[https://www.colorado.gov/pacific/treasury/senior-and-veteran-property-tax-programs accessed 04/02/2019]
View Archived Source
397 Illinois 2018 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2018)
Form PTAX-340, Department of Revenue, (2018)

[http://15wb253pgifv3qzuu9h7yren.wpengine.netdna-cdn.com/wp-content/uploads/2018/01/2018PTAX-340.pdf accessed 07/11/2018]

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Illinois Department of Revenue, Publication 101 - Income Exempt from Tax, (2010)

[http://www.revenue.state.il.us/Publications/Pubs/Pub-101.pdf accessed 07/30/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Illinois/2018/IL_Publication_101_Income_Exempt_from_Tax_Illinois_Department_of_Revenue_2010.pdf]
Illinois Department of Revenue, Property Tax Relief - Homestead Exemptions, (2018)

[http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 08/01/2018]

View Archived Source
398 Arizona 2018 Arz. Const. Art. IX § 18 (7)
Maricopa County Assessor 2018 Senior Valuation Protection Information and Application
[https://mcassessor.maricopa.gov/static/docs/Senior-Valuation-Protection-Form.pdf Accessed 09/05/2018]
View Archived Source

Senior Property Valuation Protection Option
[https://azdor.gov/forms/property-forms/senior-property-valuation-protection-option accessed 04/05/2019]
View Archived Source
399 Montana 2018 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2018)
Montana Department of Revenue Form 2 Individual Income Tax Return, includes Montana Elderly Homeowner/Renter Credit Application for filing in 2019 (2018) [https://app.mt.gov/myrevenue/Endpoint/DownloadPdf?yearId=937 Accessed 2/7/19] View Archived Source

Montana Department of Revenue, Form 2EC 920170 - Montana Elderly Homeowner / Renter Credit Application for filing in 2018, (2017)
[https://app.mt.gov/myrevenue/Endpoint/DownloadPdf?yearId=788 accessed 11/13/2018]
View Archived Source
400 Missouri 2018 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2018)
Missouri Form MO-PTC property Tax Claim
[https://dor.mo.gov/forms/MO-PTC%20Instructions_2018.pdf Accessed 02/07/2019]
View Archived Source

Missouri Form MO-PTC Property Tax Credit Claim [http://dor.mo.gov/forms/MO-PTC%20Instructions_2017.pdf accessed 10/17/2018]
View Archived Source
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