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
New Mexico 2019 Assessment Limitation for Low-income Disabled or Elderly Homeowners Assessment Freeze Age, Disability, Homeowner, Income Ceiling 301 NM101_RR19
Utah 2019 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Other Criteria 302 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 303 ME110_RR19
Pennsylvania 2019 Rebate and Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 304 PA102_RR19
Massachusetts 2019 Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 305 MA112_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 306 FL109_RR19
District of Columbia 2019 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 307 DC106_RR19
Florida 2019 Local Option Homestead Exemption for Limited-Income Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 308 FL107_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 309 MA101_RR19
Maryland 2019 Local Option Property Tax Credit for Long-term Elderly Residents and Veterans Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 310 MD116_RR19
Indiana 2019 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 311 IN104_RR19
New York 2019 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 312 NY104_RR19
Alaska 2019 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 313 AK103_RR19
Georgia 2019 School Property Tax Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 314 GA108_RR19
New Jersey 2019 Homestead Benefit Program for Senior Citizens and Disabled Persons (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 315 NJ107_RR19
District of Columbia 2019 Elderly Circuit Breaker Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter 316 DC109_RR19
Oklahoma 2019 Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 317 OK101_RR19
District of Columbia 2019 Regular and Elderly Circuit Breaker (Schedule H) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 318 DC108_RR19
Delaware 2019 Local Option Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 319 DE103_RR19
Arizona 2019 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 320 AZ104_RR19
New York 2019 Property Tax Relief Credit Credit Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 321 NY114_RR19
Iowa 2019 Elderly and Disabled Homeowner and Renters Property Tax Credit (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 322 IA101_RR19
Mississippi 2019 Homestead Exemption for Seniors or the Disabled Assessment Freeze, Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 323 MS102_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 324 OR101_RR19
Maine 2019 Veteran Exemption Including Surviving Spouses, Minor Children and Parents of Deceased Veterans Exemption Age, Disability, Veteran, Surviving Spouse 325 ME103_RR19
Colorado 2019 Property Tax and Rent Rebate (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Surviving Spouse, Other Criteria 326 CO102_RR19
Florida 2019 Homestead Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence 327 FL105_RR19
New Hampshire 2019 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 328 NH108_RR19
Texas 2019 Disabled Veterans Exemption Exemption Age, Disability, Homeowner, Veteran, Surviving Spouse 329 TX103_RR19
Colorado 2019 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 330 CO103_RR19
West Virginia 2019 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Principal Residence, Other Criteria 331 WV101_RR19
Maryland 2019 Local Property Tax Deferral Options Deferral Age, Income Ceiling, Other Criteria 332 MD102_R19
Maryland 2019 State Renters' Tax Credit with Local Option (Circuit Breaker) Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 333 MD103_RR19
Florida 2019 Property Tax Discount for Senior Disabled Veterans Credit Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse 334 FL108_RR19
Georgia 2019 Homestead Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 335 GA101_RR19
South Carolina 2019 Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens Exemption Age, Disability, Homeowner, Principal Residence, Surviving Spouse 336 SC103_RR19
Connecticut 2019 Income Tax Credit for Property Taxes Paid (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 337 CT107_RR19
Wisconsin 2019 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Other Criteria 338 WI102_RR19
Washington 2019 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 339 WA101_RR19
Massachusetts 2019 Tax Deferral and Recovery for Poverty or Financial Hardship (Clause 18A) Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 340 MA102_RR19
California 2019 Property Tax Postponement Program for Senior, Blind, and Disabled Citizens with Local Option Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 341 CA102_RR19
Illinois 2019 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 342 IL105_RR19
Arizona 2019 Senior Citizen Property Tax Refund Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 343 AZ103_RR19
Georgia 2019 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 344 GA110_RR19
Kentucky 2019 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 345 KY101_RR19
Connecticut 2019 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 346 CT108_RR19
Wyoming 2019 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 347 WY104_RR19
Oklahoma 2019 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 348 OK105_RR19
Indiana 2019 Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled Exemption Age, Disability, Homeowner, Property Value Limit, Veteran, Surviving Spouse 349 IN107_RR19
Arkansas 2019 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 350 AR103_RR19
South Dakota 2019 Property Tax Deferral (Property Tax Homestead Exemption) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 351 SD103_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 352 MO103_RR19
North Carolina 2019 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 353 NC101_RR19
Idaho 2019 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 354 ID103_RR19
Maine 2019 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 355 ME106_RR19
Colorado 2019 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner, Other Criteria 356 CO101_RR19
Illinois 2019 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 357 IL102_RR19
New Jersey 2019 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 358 NJ103_RR19
Tennessee 2019 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 359 TN101_RR19
North Carolina 2018 Homestead Circuit Breaker Tax Deferment for Senior or Disabled Citizens Circuit Breaker, Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 360 NC103_RR18
Oklahoma 2018 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 361 OK105_RR18
Texas 2018 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 362 TX103_RR18
Wisconsin 2018 Property Tax Deferral Loan Program Deferral Age, Homeowner, Income Ceiling, Principal Residence, Veteran, Other Criteria 363 WI102_RR18
Georgia 2018 State Homestead Exemption for the Elderly Exemption Age, Homeowner, Principal Residence 364 GA110_RR18
Alabama 2018 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner, Other Criteria 365 AL103_RR18
New Jersey 2018 Homestead Benefit Program for Senior Citizens and Disabled Persons (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 366 NJ107_RR18
Iowa 2018 Elderly and Disabled Homeowner and Renters Property Tax Credit (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 367 IA101_RR18
Georgia 2018 Homestead Exemption for the Elderly with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence 368 GA101_RR18
South Dakota 2018 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse 369 SD105_RR18
Montana 2018 Elderly Homeowner/Renter Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter 370 MT104_RR18
Massachusetts 2018 Tax Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 371 MA112_RR18
South Dakota 2018 Local Option Property Tax Reduction from Municipal Taxes for the Elderly and Disabled Other Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 372 SD104_RR18
Georgia 2018 Floating, Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 373 GA106_RR18
Arizona 2018 Elderly Assistance Fund - Primary School District Tax Reduction Credit Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 374 AZ102_RR18
Maryland 2018 Local Property Tax Deferral Options Deferral Age, Income Ceiling, Other Criteria 375 MD102_R18
Connecticut 2018 Local Option Senior Tax Freeze Other Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse, Other Criteria 376 CT111_RR18
West Virginia 2018 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Principal Residence, Other Criteria 377 WV101_RR18
North Carolina 2018 Homestead Exclusion for Senior and Disabled Citizens Exemption Age, Disability, Homeowner, Income Ceiling 378 NC101_RR18
Illinois 2018 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 379 IL102_RR18
New Hampshire 2018 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 380 NH103_RR18
Florida 2018 Local Option Additional Exemption for Low-Income Seniors with Long-Term Residency Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 381 FL109_RR18
Massachusetts 2018 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 382 MA104_RR18
Delaware 2018 Local Option Municipal Homestead Exemption for Elderly Persons Exemption Age, Homeowner 383 DE102_RR18
Hawaii 2018 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 384 HI107_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 385 SD101_RR18
Tennessee 2018 Local Option for Property Tax Deferral for Seniors or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 386 TN103_RR18
Louisiana 2018 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 387 LA103_RR18
Indiana 2018 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 388 IN104_RR18
Arkansas 2018 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 389 AR103_RR18
Washington 2018 Property Tax Exemption for Widow or Widowers of Veterans (Circuit Breaker) Circuit Breaker Age, Income Ceiling, Principal Residence, Surviving Spouse 390 WA103_RR18
New York 2018 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse, Other Criteria 391 NY112_RR18
Wisconsin 2018 Homestead Credit (Circuit Breaker) Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 392 WI101_RR18
North Dakota 2018 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 393 ND101_RR18
Mississippi 2018 Homestead Exemption for Taxpayers Under 65 Years Old Exemption Age, Homeowner, Principal Residence 394 MS103_RR18
Colorado 2018 Property Tax and Rent Rebate (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Surviving Spouse, Other Criteria 395 CO102_RR18
New York 2018 Basic/Enhanced School Tax Relief (STAR) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 396 NY104_RR18
Colorado 2018 Local Option Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 397 CO104_RR18
Utah 2018 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 398 UT102_RR18
New Jersey 2018 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 399 NJ104_RR18
Kentucky 2018 Elderly Homestead Exemption Assessment Freeze Age, Disability, Homeowner, Principal Residence 400 KY101_RR18

Pages

# State Year Source
301 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
302 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]
View Archived Source
303 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]
View Archived Source

Maine Revenue Services Property Tax Fairness Credit Summary
[https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/income-tax-credits/property-tax-fairness-credit Accessed 12/18/2020]
304 Pennsylvania 2019 2006 Pa. Act 1, P.L. 1873 §1301 ~ §1313 (Taxpayer Relief Act)(in effect for 2019)
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 Property Tax/Rent Rebate Booklet and Filing Instructions
[https://www.dallastwp.org/wp-content/uploads/2019/02/Pennsylvania-Property-Tax-or-Rent-Rebate-Program.pdf Accessed 11/25/2020]
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 11/25/2020]
View Archived Source


Pennsylvania Department of Revenue Property Tax/Rent Rebate Program
[http://www.revenue.pa.gov/GeneralTaxInformation/PropertyTaxRentRebateProgram/Pages/default.aspx Accessed 11/25/2020]
View Archived Source
305 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]
View Archived Source
306 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]
View Archived Source
307 District of Columbia 2019 DC ST § 47-863 (in effect for 2019)

Office of Tax and Revenue, Senior Citizen or Disabled Property Owner Tax Relief, (for filing in 2019)
[http://otr.cfo.dc.gov/page/homesteadsenior-citizen-deduction Accessed on 2/5/2019]
View Archived Source
308 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]
View Archived Source

Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 12/08/2020]
View Archived Source

Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions
[http://floridarevenue.com/property/Documents/dr501.pdf accessed 12/08/2020]
View Archived Source

Brevard County Property Appraiser, Additional Exemption for Limited-Income Senior Citizens
[https://www.bcpao.us/Docs/Brochures/Brochure_Seniors.pdf accessed 12/08/2020]
View Archived Source
Florida Department of Revenue, Property Tax Oversight (2019)
[https://floridarevenue.com/property/pages/forms.aspx accessed 11/23/2020]
View Archived Source
309 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)
[http://www.mass.gov/dor/docs/dls/publ/brochures/survivchildeld.pdf Accessed 09/28/2020]
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 09/25/2020]
View Archived Source
310 Maryland 2019 Md. Code, Tax-Property §9-258 (in effect for 2019)
311 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]
View Archived Source
312 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
[https://www.tax.ny.gov/pit/property/star/eligibility.htm accessed 02/07/2019]
View Archived Source

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)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp425b_fill_in.pdf Accessed 12/10/2020]
View Archived Source

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)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp425e_fill_in.pdf Accessed 12/10/2020]
View Archived Source

New York State Department of Taxation and Finance, Questions and Answers for Homeowners about the New STAR Credit Program, (2019)
[https://www.tax.ny.gov/pit/property/star/star-2016-tp-faqs.htm accessed 12/10/2020]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit Information, (2019)
[https://www.tax.ny.gov/pdf/star/rp-5310-fs.pdf accessed 12/11/2020]
View Archived Source

New York State Department of Taxation and Finance, Register for the School Tax Relief STAR Credit, (2019)
[https://www.tax.ny.gov/pit/property/star/default.htm accessed 12/11/2020]
View Archived Source

New York State Department of Taxation and Finance, STAR Eligibility Information, (2019)
[https://www.tax.ny.gov/pit/property/star/eligibility.htm accessed 12/10/2020]
View Archived Source
313 Alaska 2019 Alaska Stat. § 29.45.030(e); Alaska Stat. § 29.45.030(i)(in effect for 2019)
Department of Commerce Office of the State Assessor Alaska Taxable p. 38 (2020)
[https://www.commerce.alaska.gov/web/Portals/4/pub/OSA/Official%202019%20Alaska%20Taxable.pdf Accessed on 06/15/2020]
View Archived Source

Property Tax Exemptions in Alaska (2013) Division of Community and Regional Affairs [https://www.commerce.alaska.gov/web/dcra/LocalGovernmentOnline/TaxationAssessment/PropertyTaxExemptionsinAlaska.aspx accessed 06/15/2020]

View Archived Source
314 Georgia 2019 Ga. Code Ann. § 48-5-52 (in effect for 2019)
Ga. Const. Art. VII, § II
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 Exemptions, Department of Revenue
[https://dor.georgia.gov/property-tax-exemptions Accessed 09/20/2018]
View Archived Source
315 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]
View Archived Source
316 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]
View Archived Source
317 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]
View Archived Source
318 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]
View Archived Source
319 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
320 Arizona 2019 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2019)
321 New York 2019 N.Y. Tax Law §606(n-1) (in effect for 2019)
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 12/21/2020]
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 12/21/2020]
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 12/21/2020]
View Archived Source
322 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]
View Archived Source


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
323 Mississippi 2019 Miss. Code Ann. § 27-33-19;
Miss. Code Ann. § 27-33-67 (2);
Miss. Code Ann. § 27-33-75;
Miss. Code Ann. § 27-33-77 (in effect for 2019)
Mississippi Tax Commission, Property FAQ
[https://www.dor.ms.gov/Property/Documents/PropertyFAQ.pdf accessed 12/21/2020]
View Archived Source
324 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]
View Archived Source
Oregon Department of Revenue
[https://www.oregon.gov/dor/Pages/index.aspx]
325 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]
View Archived Source

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]
326 Colorado 2019 Colo. Rev. Stat. § 39-31-101 (in effect for 2019)
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 09/02/2020]
View Archived Source

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 10/28/2020 View Archived Source
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 03/05/2019]
View Archived Source
327 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
328 New Hampshire 2019 N.H. Rev. Stat. § 72:33;
N.H. Rev. Stat. § 72:38-a (in effect for 2019)
Elderly and Disabled Tax Deferral Application
[http://www.townofdalton.com/files/Download/PA-30.pdf accessed 12/21/2020]
View Archived Source
329 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
[https://comptroller.texas.gov/forms/50-135.pdf accessed 11/17/2020]
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330 Colorado 2019 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2019)
Colo. Const. Art. X, Section 3.5
Colorado Department of the Treasury, Senior and Veteran Property-Tax Programs, Property Tax Exemption Program for Seniors and Disabled Veterans
[https://treasury.colorado.gov/senior-and-veteran-property-tax-programs Accessed 10/07/2021]
View Archived Source
331 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)
[https://www.assessor.org/DocumentCenter/View/5738/Homestead-Exemption?bidId= accessed 02/11/2019]
View Archived Source
332 Maryland 2019 Md. Code, Tax-Property § 10-201 ~ § 10-201.1;
Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2019)

Department of Assessments and Taxation, A Homeowner's Guide to Property Taxes and Assessments,
[http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx accessed 12/19/2020]
View Archived Source
333 Maryland 2019 Md. Code, Tax-Property § 9-102 (in effect for 2019)
Maryland Department of Assessments and Taxation Renters' Tax Credit Form RTC-60 2018
[https://dat.maryland.gov/SDAT%20Forms/RTC-1.pdf Accessed 12/19/2020]
View Archived Source

Maryland State Department of Assessments and Taxation, Renters' Tax Credits
[http://dat.maryland.gov/realproperty/Pages/Renters%27-Tax-Credits.aspx accessed 12/29/2020]
View Archived Source
334 Florida 2019 Fla. Stat. § 196.082 (in effect for 2019)
Fla. Const. Art. VII § 6

Original Application for Homestead and Related Tax Exemption, Department of Revenue
[http://floridarevenue.com/property/Documents/dr501.pdf Accessed 11/11/2020]
View Archived Source
335 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]
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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
336 South Carolina 2019 S.C. Code Ann. § 12-37-250;
S.C. Code Ann. § 12-37-270 (in effect for 2019)
South Carolina Department of Revenue, General Information on the Taxation of Real and Personal Property, (2020)
[https://dor.sc.gov/resources-site/lawandpolicy/Documents/SCTIED-Chapter%205.pdf#search=homestead%20exemption Accessed 03/05/2018]
View Archived Source
South Carolina Department of Revenue Homestead Exemption Website
[https://dor.sc.gov/lgs/homestead-exemption Accessed 12/23/2020]
View Archived Source
337 Connecticut 2019 Conn. Gen. Stat. § 12-704c (in effect for 2019)
Connecticut Department of Revenue form CT-1040: Individual Income Tax Return Tax year 2018 for benefits in 2019
[https://portal.ct.gov/-/media/DRS/Forms/1-2018/Income/CT-1040-Form-W_1218.pdf?la=en accessed 10/05/2020] View Archived Source

Connecticut Department of Revenue form CT-1040: Individual Income Tax Information Booklet Tax year 2018 for benefits in 2019
[https://portal.ct.gov/-/media/DRS/Forms/1-2018/Income/CT-1040-Online-Booklet_1218.pdf?la=en Accessed 10/05/2020]
View Archived Source
338 Wisconsin 2019 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2019)
Wisconsin Legislative Fiscal Bureau, Property Tax Deferral Loan Program (Informational Paper 23)(2019)
[https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2019/0023_property_tax_deferral_loan_program_informational_paper_23.pdf accessed on 08/25/2020]
View Archived Source
339 Washington 2019 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (1-5); Wash. Rev. Code 84.04.140 (in effect for 2019)
Const. of the State of Wash. Article VII §10
Department of Revenue, Application for Senior Citizen and Disabled Persons Exemption from Property Taxes (2017),
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/640002.doc accessed 06/18/2020]
View Archived Source

Property Tax Exemption for the Elderly, Disabled or Veterans, Department of Revenue
[https://dor.wa.gov/content/property-tax-exemption-program-senior-citizens-and-disabled-persons accessed 06/18/2020]
View Archived Source
340 Massachusetts 2019 Mass. Gen. Laws ch. 59, §5 18A (in effect for 2019)
Massachusetts Department of Revenue State Tax Form 99: Property Tax Deferral for Reasons of Financial Hardship
[http://www.mass.gov/dor/docs/dls/ptb/pdfs/financial-hardship.pdf Accessed 12/20/2020]
View Archived Source

Massachusetts Department of Revenue State Tax Form 99-1: Property Tax Deferral and Recovery Agreement
[http://www.mass.gov/dor/docs/dls/publ/forms/tax-deferral-recovery.pdf Accessed 12/202020]
View Archived Source
341 California 2019 Ca.Gov. Code §§16180 ~ 16187
Ca. Rev. & Tax. Code § 20514 ~ § 20623
Ca. Rev. & Tax. Code § 20639 ~ § 20639.13 (in effect 2019)
2018 Cal. Stat. ch. 896 (SB1130)
Cal. Const. Art. XIII, § 8.5
California Office of the Controller Property Tax Postponement Application Fiscal 2019-20 (for filing beginning in 2019)
[https://sco.ca.gov/Files-EO/2019-20_PTP_Application_and_Instructions.pdf Accessed 09/18/2019]
View Archived Source

California Office of the Controller Property Tax Postponement Application 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 Legislative Analyst's Office LAO Report Evaluation of the Property Tax Postponement Program October 2018
[https://lao.ca.gov/reports/2018/3885/property-tax-postponement-100818.pdf Accessed 12/07/2020]
View Archived Source
342 Illinois 2019 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2019)
Illinois Department of Revenue, Application for Deferral of Real Estate / Special Assessment Taxes for Tax Year, (2017)
[https://www.cookcountytreasurer.com/pdfs/seniordeferral/IL-1017.pdf accessed 07/11/2018]
View Archived Source

Illinois Department of Revenue, Publication 101 - Income Exempt from Tax, (2010)
[http://www.revenue.state.il.us/Publications/Pubs/Pub-101.pdf accessed 08/01/2018]
View Archived Source
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
343 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]
View Archived Source
344 Georgia 2019 Ga. Code Ann. § 48-5-48.3 (in effect for 2019)
Ga. Code Ann. § 48-5-8 (repealed effective 1 July 2018)
345 Kentucky 2019 Ky. Rev. Stat. Ann. § 132.751;
Ky. Rev. Stat. Ann. § 132.810 (in effect for 2019)
Ky. Const. §170
Kentucky Department of Revenue, Homestead Exemption Allowance for 2019 and 2020
[https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/PublishingImages/Pages/Homestead-Exemption/HomesteadExemptionMemo2019-2020.pdf Accessed on 11/30/2020]
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Kentucky Department of Revenue, Application for Exemption Under the Homestead Amendment, 62A350 (2016)
[https://revenue.ky.gov/Forms/62A350.pdf accessed11/30/2020]
View Archived Source

Department of Revenue - Jefferson County PVA Office, Application for Exemption Under the Homestead Amendment, (2017)
[https://jeffersonpva.ky.gov/wp-content/uploads/2018/04/HDExemptionApplication-Writable022017.pdf accessed 11/30/2020]
View Archived Source
346 Connecticut 2019 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2019)
2017 Conn. HB 1502 §206
Connecticut Office of Legislative Research, Research Report "Budget Bill Changes to the Elderly/Disabled Circuit Breaker Program" 2017-R-0268 November 3, 2017
[https://www.cga.ct.gov/2017/rpt/pdf/2017-R-0268.pdf Accessed 10/30/2020]
View Archived Source

Connecticut Office of Policy and Management Homeowners' Elderly/Disabled (Circuit Breaker) Tax Relief Application
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/Owners-M-35H-Application.pdf Accessed 10/30/2020]
View Archived Source

Question and Answer Booklet, Office of Policy and Management
[http://www.ct.gov/opm/lib/opm/igp/patsullivan/owners_q&a_2018.pdf accessed 10/30/2020]
View Archived Source
347 Wyoming 2019 Wyo. Stat. § 39-13-107 (b)(iii) (in effect for 2019)
Teton County Assessor Property Tax Deferral Program application
[https://www.tetoncountywy.gov/223/Property-Tax-Deferral-Program Accessed 09/16/2020]
View Archived Source
348 Oklahoma 2019 Okla. Stat. § 68-2888;
Okla. Stat. § 68-2893;
Okla. Stat. § 68-2890.1(B) (in effect for 2019)
Okla. Const. art. X, § 8C
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]
View Archived Source

Oklahoma Tax Commission Brochure for Property Tax Valuation Limitation for Seniors (2020)
[https://www.ok.gov/tax/documents/SVLB.pdf Accessed 08/05/2020]
View Archived Source

Oklahoma Tax Commission Maximum Income Limitations for Senior Valuation Limits as of 2019
[https://www.ok.gov/tax/documents/Property%20Valuation%20Limitations%202019.pdf Accessed 08/05/2020]
View Archived Source
349 Indiana 2019 Ind. Code § 6-1.1-12-14 (in effect for 2019)
Department of Local Finance, Form 12662, (2018)

[https://forms.in.gov/Download.aspx?id=4735 accessed 07/26/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Indiana/2017/IN_Application_for_Tax_Deduction_for_Disabled_Veterans_Department_of_Local_Government_Finance_Jan_2017.pdf]
350 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
351 South Dakota 2019 S.D. Codified Laws § 43-31- 31 ~ § 43-31-41 (in effect for 2019)
South Dakota Department of Revenue Application Form 1294-V15 for Property Tax Deferral for the Elderly
[https://dor.sd.gov/media/z3flsvcj/pt-38c-property-tax-homestead-exemption.pdf Accessed 10/11/2018]
View Archived Source

South Dakota Department of Revenue, Homestead Exemption' Tax Deferral Program Brochure (2014)
[hhttps://dor.sd.gov/media/5lrpvndw/homestead-exemption-brochure.pdf Accessed 12/01/2020]
View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website
[http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 10/11/2018]
View Archived Source
352 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
353 North Carolina 2019 N.C. Gen. Stat. § 105‑277.1 (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
354 Idaho 2019 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2019)
2019 Property Tax Reduction Income Brackets (2018) Idaho State Tax Commission [https://tax.idaho.gov/pubs/EPB00168_09-10-2018.pdf Accessed 09/24/2018] View Archived Source

2019 Idaho Tax Commission Property Tax Reduction (Circuit Breaker) Information Sheet (2018) [https://tax.idaho.gov/pubs/EBR00135_09-10-2018.pdf Accessed 09/24/2018] View Archived Source

Idaho State Tax Commission Property Tax Reduction Website [https://tax.idaho.gov/i-1052.cfm Accessed 09/24/2018] View Archived Source
355 Maine 2019 Me. Rev. Stat. Ann. tit. 36, § 6232 sub. 1-A (in effect for 2019)
2019 Me. Laws ch. 36 (LD 62)
356 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]
357 Illinois 2019 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2019)
Illinois Department of Revenue, Form PTAX-340
[https://www.k3county.net/files/assessor/2019_ptax_340_instructions.pdf accessed 01/06/2021]
View Archived Source

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
358 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
359 Tennessee 2019 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2019)

Elderly or Disabled Homeowner Property Tax Relief Program (2019), Tennessee Comptroller of the Treasury
[https://www.cityofmanchestertn.com/DocumentCenter/View/2086/Property-Tax-Relief-Program-2019?bidId= Accessed 11/17/2020]
View Archived Source
360 South Dakota 2018 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2018)
South Dakota Department of Revenue Application for Assessment Freeze for Elderly and Disabled, Form 1289 V17 PT38 [https://dor.sd.gov/Taxes/Property_Taxes/PDFs/PT38.pdf Accessed 02/08/2019] View Archived Source

South Dakota Department of Revenue Application for Assessment Freeze for Elderly and Disabled, Form 1289 V17 [https://www.state.sd.us/eforms/secure/eforms/E1289V17-ApplicationForFreezeOnAssessmentsOfDwellingsOfDisabledAndSeniorCitizens.pdf Accessed 04/16/2018] View Archived Source

South Dakota Department of Revenue Guide for Assessment Freeze for Elderly and Disabled [http://dor.sd.gov/Taxes/Property_Taxes/Publications/PDFs/PropTaxReduction2015_asset_freeze.pdf Accessed 04/16/2018] View Archived Source

South Dakota Department of Revenue Property Tax Relief Programs Website [http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 04/16/2018] View Archived Source
361 Massachusetts 2018 Mass. Gen. Laws ch. 59, § 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 10/26/2018] View Archived Source
362 South Dakota 2018 S.D. Codified Laws § 10-6B-1 ~ § 10-6B-15 (in effect for 2018)
South Dakota Department of Revenue Form 1295 V17: Municipal Tax Reduction Local Option [https://www.state.sd.us/eforms/secure/eforms/E1295V17-ApplicationForPropertyTaxReductionFromMunicipalTaxesForTheElderlyAndDisabled.pdf Accessed 04/18/2018] View Archived Source

South Dakota Department of Revenue Guide for Municipal Property Tax Reduction Local option [https://dor.sd.gov/Taxes/Property_Taxes/PDFs/property_tax_reduction_from_muni.pdf Accessed 04/18/2018] View Archived Source
South Dakota Department of Revenue Property Tax Relief Programs Website [http://dor.sd.gov/Taxes/Property_Taxes/Property_and_Sales_Tax_Relief_Programs.aspx Accessed 02/11/2019] View Archived Source
363 Georgia 2018 Ga. Code Ann. § 48-5-40; Ga. Code Ann. § 48-5-47.1 (in effect for 2018)
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 09/20/2018] 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 09/20/2018] View Archived Source
Property Tax Guide for Georgia Citizens, Department of Revenue [https://dor.georgia.gov/property-tax-exemptions Accessed 09/20/2018] View Archived Source
364 Arizona 2018 Ariz. Rev. Stat. § 42-17401; (in effect for 2018)
A.R.S. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
Maricopa County Treasurer Annual Report FY2017-2018 [https://treasurer.maricopa.gov/PDFs/AnnualReports/Annual_Report_FY2018.pdf Accessed 02/26/2019]
View Archived Source
365 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
366 Maryland 2018 Md. Code, Tax-Property § 10-201 ~ § 10-201.1; Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2018)

Department of Assessments and Taxation, Local Assessment Offices of Maryland, (2017) [http://dat.maryland.gov/realproperty/Pages/Maryland-Assessment-Offices.aspx accessed 07/10/2018] View Archived Source

Department of Assessments and Taxation, A Homeowner's Guide to Property Taxes and Assessments, (2017) [http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx accessed 10/29/2018] View Archived Source
367 Connecticut 2018 Conn. Gen. Stat. §12-170v (in effect for 2018)
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 04/03/2019]
View Archived Source
368 West Virginia 2018 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2018)
W. Va. Const. Art. X §1b
Monongalia County Assessor's Office, Application for Homestead Exemption $20,000 Assessed Valuation (2017)
[https://www.assessor.org/DocumentCenter/View/5738/Homestead-Exemption?bidId= accessed 02/11/2019]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/West%20Virginia/2018/WV_Application_for_Homestead_Exemption_$20000_Assessed_Valuation_2017.pdf]
369 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
370 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]

View Archived Source

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
371 New Hampshire 2018 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2018)
372 Florida 2018 Fla. Stat. § 196.075 (in effect for 2018)
Fla. Const. Art. VII §6(d)
Florida Department of Revenue, Adjusted Gross Household Income Sworn Statement and Return, (2018)
[http://floridarevenue.com/property/Documents/dr501sc.pdf Accessed 09/27/2018]
View Archived Source

Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates, (2018)
[http://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf Accessed on 07/16/2018]
View Archived Source

Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions, (2017)
[http://floridarevenue.com/property/Documents/dr501.pdf accessed 07/16/2018]
View Archived Source
373 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
374 Massachusetts 2018 Mass. Gen. Laws ch. 59, § 5-41; Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2018)
Massachusetts Department of Revenue, Taxpayers Guide to Property Tax Exemptions for Seniors, (2018) [https://www.mass.gov/files/documents/2018/01/02/dor-proptax-guide-seniors.pdf Accessed 10/23/2018] View Archived Source

Massachusetts Department of Revenue, Application for Senior Exemption Under Clauses 41 and 41B through D, (2018) [https://www.mass.gov/files/documents/2018/01/02/dor-proptax-form-96-1-seniors.pdf Accessed 10/23/2018] View Archived Source
375 Delaware 2018 Del. Code tit. 22, § 1001- 1005 (in effect for 2018)
376 Tennessee 2018 Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2018)
377 Louisiana 2018 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2018)
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 2/5/2019]
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 2/5/2019]
View Archived Source
378 Indiana 2018 Ind. Code § 6-1.1-12-9 (in effect for 2018)
Department of Local Government Finance, Property Tax Forms (2018)

[https://www.in.gov/dlgf/2344.htm Accessed 03/19/2018]

View Archived Source
379 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
380 Arkansas 2018 Ark. Code § 26-26-1120; Ark. Code § 26-26-1124 (in effect for 2018)
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 07/02/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Arkansas/2017/AR_Property_Tax_Equalization_and_Appeal_System_Assessment_Coordination_Department_2015.pdf]


Arkansas (2012) Property Tax Equalization and Appeal System Synopsis

[http://www.accessarkansas.org/acd/faqs.html Accessed on 04/17/2017]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Arkansas/2012/AR_FAQs_docpub_State_of_Arkansas_14_Jun_2012.pdf]
381 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
382 North Carolina 2018 N.C. Gen. Stat. § 105‑277.1B (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 02/07/2019]
View Archived Source

2019 Application for Property Tax Relief-Elederly or Disabled Exclusion, North Carolina Department of Revenue (2019) [https://files.nc.gov/ncdor/documents/files/av-9-2019.pdf Accessed on 2/7/19] 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
383 Hawaii 2018 Rev. Ord. of Honolulu § 8-10.4(e)(1);
Kauai County Code §5A-11.4 (d)(in effect for 2018).
County of Kauai Department of Finance, Additional Home Exemption Relating to Owner-Occupants ’ Income, (2018) [https://www.kauai.gov/LinkClick.aspx?fileticket=cE1KWGuyo3c%3d&tabid=220&portalid=0&mid=1010 accessed 11/13/2018] NEED TO UPLOAD WHEN POSSIBLE
384 Texas 2018 Tex. Tax Code Ann. § 11.22; Tex. Tax Code Ann. § 11.131; Tex. Tax Code Ann. § 11.132 (in effect for 2018)
Tex. Constitution Article VIII §2
Texas Property Tax Exemption, Texas Comptroller of Public Accounts, (2018)
[https://comptroller.texas.gov/taxes/property-tax/exemptions/index.php accessed 10/11/2018]
View Archived Source

Texas Comptroller of Public Accounts, Application for Disabled Veteran’s or Survivor’s Exemption, (2018)
[https://comptroller.texas.gov/forms/50-135.pdf accessed 10/11/2018]
View Archived Source
385 Wisconsin 2018 Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2018)
Wisconsin Legislative Fiscal Bureau, Property Tax Deferral Loan Program (Informational Paper 23)(2015)
[http://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2015/0023_property_tax_deferral_loan_program_informational_paper_23.pdf accessed on 10/17/2018]
View Archived Source
386 Georgia 2018 Ga. Code Ann. § 48-5-48.3 (in effect for 2018)
Ga. Code Ann. § 48-5-8 (repealed effective 1 July 2018)
2018 Ga. Laws ch. 334 § 1
387 Alabama 2018 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2018)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 04/02/2019
View Archived Source
388 New Jersey 2018 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2018)
New Jersey Department of the Treasury, Division of Taxation, Homestead Benefit Program Website, (2018)
[https://www.state.nj.us/treasury/taxation/homestead/geninf.shtml Accessed 09/05/2018]
View Archived Source

New Jersey Department of the Treasury, Division of Taxation, Homestead Benefit Calculation for Homeowners Age 65 or Older and/or Disabled on December 31, 2015 Website, (2018)
[https://www.state.nj.us/treasury/taxation/homestead/hrhomeowneramounts.shtml Accessed 09/05/2018]
View Archived Source
389 Washington 2018 Wash. Rev. Code § 84.39.010 (In effect for 2018)
Washington Department of Revenue, Property Tax Assistance Program for Widows or Widowers of Veterans (2018),
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/WidowWidowersGrantProg.pdf accessed 06/26/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Property_Tax_Assistance_Program_for_Widows_or_Widowers_of_Veterans_Washington_State_Dept_of_Revenue_Jan_2018.pdf]

Washington Department of Revenue, Property Tax Assistance Claim Form for Widows or Widowers of Veterans, (2017)
[https://dor.wa.gov/legacy/Docs/forms/PropTx/Forms/PrptyTxAsstClmWidows-WidowersOfVets.doc accessed 06/26/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Property_Tax_Assistance_Claim_Form_for_Widowers_of_Veterans_Dept_of_Revenue_Washington_State_Dec_2017.doc]
390 Iowa 2018 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 2018).
Iowa Department of Revenue, 2019 Property Tax Credit Claim, (2019)
[https://tax.iowa.gov/sites/files/idr/forms1/IowaPropertyTaxCreditClaim%2854001%29.pdf Accessed 2/7/19]
View Archived Source

Iowa Department of Revenue, 2018 Property Tax Credit Claim, (2018)
[https://tax.iowa.gov/sites/files/idr/forms1/2018IowaPropertyTaxCreditClaim%2854001%29.pdf Accessed 12/05/2018]
View Archived Source

Iowa Department of Revenue, 2017 Property Tax Credit Claim, (2017)
[https://tax.iowa.gov/sites/files/idr/forms1/Iowa%20Property%20Tax%20Credit%20Claim%20%2854001%29.pdf Accessed 07/03/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Iowa/2017/IA_2017_Iowa_Property_Tax_Credit_Claim_Dept_of_Revenue_Jun_2016.pdf]

Iowa Department of Revenue 2018 Iowa Rent Reimbursement Claim (2018) [https://tax.iowa.gov/sites/files/idr/forms1/2018IowaRentReimbursementClaim%20%2854130%29.pdf Accessed 04/03/2019]
View Archived Source

Iowa Department of Revenue, 2017 Rent Reimbursement Claim, (2017) [https://tax.iowa.gov/sites/files/idr/forms1/2017IowaRentReimbursementClaim%2854130%292017.12.06_0.pdf Accessed 07/03/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Iowa/2017/IA_2017_Iowa_Rent_Reimbursement_Claim_Iowa_Dept_of_Revenue_2017.pdf]
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
391 New Mexico 2018 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

State of New Mexico 2018 Tax Year Application Valuation Freeze (Bernalillo County revised 11/2017)
[https://www.bernco.gov/uploads/FileLinks/726145bdbada4423944d13be514b3339/Value_Freeze_Application_English_2018_1.pdf Accessed 11/06/2018]
View Archived Source
392 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
393 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]
394 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
395 Michigan 2018 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2018)
Department of Treasury, Senior Citizen or Totally and Permanently Disabled Person's Affidavit Requesting Special Assessment Deferment, form 2748 (2019) [https://www.michigan.gov/documents/taxes/2748_DSA_Affidavit__Instructions_2017_555865_7.pdf Accessed 02/11/2019] View Archived Source

Department of Treasury, Senior Citizen or Totally and Permanently Disabled Person's Affidavit Requesting Special Assessment Deferment, (2018) [https://www.michigan.gov/documents/taxes/2748_DSA_Affidavit__Instructions_2017_555865_7.pdf Accessed 02/07/2019] View Archived Source

Michigan Department of Treasury, Frequently Asked Questions (FAQs) About Deferred Special Assessments (August 2018) [http://www.michigan.gov/documents/treasury/DeferredSpecialAssessments_189257_7.pdf Accessed on 02/07/2019] View Archived Source 1
Michigan Department of Treasury Property Tax Deferment Website 2018 [https://www.michigan.gov/taxes/0,4676,7-238-43535_55602---,00.html Accessed 11/05/2018] View Archived Source
396 Georgia 2018 Ga. Code Ann. § 48-5-52 (in effect for 2018)
Ga. Const. Art. VII, § II
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 09/20/2018] 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 09/20/2018] View Archived Source
Property Tax Exemptions, Department of Revenue [https://dor.georgia.gov/property-tax-exemptions Accessed on 09/20/2018] View Archived Source
397 Virginia 2018 Va. Code Ann. § 58.1-3210 (in effect for 2018)
Constitution of Virginia Article IX, §6 (b)
398 Maryland 2018 Md. Code, Tax-Property § 9-245 (in effect for 2018)
2018 Md. Laws ch. 709 § 1
399 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
400 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
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