Residential Property Tax Relief Programs

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

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

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

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State Yearsort descending Program Name Benefit Type Eligibility Criteria Footnote Sources Record ID
North Carolina 2013 Homestead Circuit Breaker Tax Deferment Senior or Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 901 NC103_RR13
Hawaii 2013 Basic Home Exemption Exemption Age, Homeowner, Principal Residence 902 HI101_RR13
Washington 2013 Property Tax Exemption for Widow or Widowers of Veterans Exemption Age, Income Ceiling, Surviving Spouse 903 WA103_RR13
Michigan 2013 Special Assessment Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Other Criteria 904 MI105_RR13
New York 2013 Exemption for Clergy Exemption Age, Disability, Homeowner, Surviving Spouse 905 NY112_RR13
West Virginia 2013 Tax Relief for Elderly Homeowners and Renters Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Surviving Spouse, Other Criteria 906 WV103_RR13
Rhode Island 2013 Local Property Credits Credit Age, Disability, Income Ceiling, Veteran, Other Criteria 907 RI104_RR13
Maine 2013 Local Option Municipal Property Tax Assistance (Senior Work Off Program) Credit Age, Homeowner, Principal Residence, Other Criteria 908 ME106_RR13
Connecticut 2013 Local Option Tax Relief for Seniors and Disabled Other Age, Disability, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 909 CT112_RR13
Idaho 2013 Property Tax Reduction Program - Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse, Other Criteria 910 ID103_RR13
New Hampshire 2013 Local Option Deferral for Elderly and Disabled Persons Deferral Age, Disability, Homeowner, Principal Residence, Other Criteria 911 NH108_RR13
Massachusetts 2013 Tax Deferral and Recovery for Members of the Armed Forces Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Other Criteria 912 MA102_RR13
South Dakota 2013 Assessment Freeze for the Elderly and Disabled Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Surviving Spouse 913 SD105_RR13
New Mexico 2013 Property Tax Rebate for Elderly with Local Option Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Renter, Other Criteria 914 NM105_RR13
South Dakota 2013 Sales and Property Tax Refund for Senior and Disabled Citizens Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Veteran 915 SD101_RR13
Colorado 2013 Senior Property Tax Exemption Exemption Age, Homeowner, Principal Residence, Surviving Spouse, Other Criteria 916 CO103_RR13
District of Columbia 2013 Elderly, Blind, or Disabled Circuit Breaker Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter 917 DC109_RR13
Mississippi 2013 Homestead Exemption for Seniors or the Disabled Exemption Age, Disability, Homeowner, Principal Residence, Veteran 918 MS102_RR13
California 2013 Homeowner and Renter Assistance (HRA) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 919 CA101_RR13
Wyoming 2013 Tax Rebate to Elderly and Disabled Program Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Wealth Limit 920 WY101_RR13
Massachusetts 2013 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 921 MA108_RR13
Alaska 2013 Senior Citizen Special Assessment Deferment Program Deferral Age, Homeowner, Other Criteria 922 AK102_RR13
Texas 2013 Senior School Tax Freeze with Local Option for Other Local Taxes Credit Age, Disability, Surviving Spouse 923 TX102_RR13
Maine 2013 Veteran Exemption Exemption Age, Disability, Veteran, Surviving Spouse 924 ME103_RR13
Illinois 2013 Senior Citizen Real Estate Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 925 IL105_RR13
Pennsylvania 2013 Circuit Breaker for Seniors or Disabled Persons (PTRR Program) Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter, Surviving Spouse 926 PA102_RR13
Colorado 2013 Property Tax Work-Off Program Other Age, Disability, Homeowner, Principal Residence 927 CO104_RR13
Georgia 2013 Homestead Exemption for Disabled Veterans Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 928 GA104_RR13
North Dakota 2013 Homestead Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Renter, Wealth Limit 929 ND101_RR13
Arizona 2013 Senior Citizen Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Other Criteria 930 AZ104_RR13
Utah 2013 Additional Homeowner Credit Credit Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 931 UT106_RR13
Maryland 2013 Local Property Tax Deferral Options Deferral Age, Other Criteria 932 MD102_R13
New Jersey 2013 Property Tax Reimbursement (Senior Freeze) Credit Age, Disability, Homeowner, Income Ceiling 933 NJ104_RR13
Arizona 2013 Senior Property Valuation Protection Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 934 AZ107_RR13
Virginia 2013 Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled Deferral, Exemption Age, Disability, Homeowner, Income Ceiling, Wealth Limit 935 VA101_RR13
Maryland 2013 Renters' Tax Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 936 MD103_RR13
West Virginia 2013 Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption Exemption Age, Disability, Homeowner, Other Criteria 937 WV101_RR13
Missouri 2013 Property Tax Credit Claim Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Property Value Limit, Renter, Veteran, Surviving Spouse, Other Criteria 938 MO103_RR13
Hawaii 2013 Homestead Exemption for the Elderly (Multiple Home Exemption) Exemption Age, Homeowner, Principal Residence 939 HI102_RR13
Washington 2013 Property Tax Deferral for the Elderly or Disabled Deferral Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 940 WA104_RR13
Michigan 2013 Homestead Property Tax for Seniors and Disabled (Circuit Breaker) Circuit Breaker Age, Disability, Homeowner, Principal Residence, Renter 941 MI106_RR13
Rhode Island 2013 Local Assessment Freezes Assessment Freeze Age, Disability, Income Ceiling, Surviving Spouse 942 RI103_RR13
Delaware 2013 Senior School Property Tax Credit Credit Age, Homeowner, Principal Residence 943 DE103_RR13
Iowa 2013 Elderly and Disabled Homeowner and Renters Property Tax Credit Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 944 IA101_RR13
Massachusetts 2013 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 945 MA104_RR13
Tennessee 2013 Property Tax Relief for the Elderly and Disabled with Local Option Credit Age, Disability, Homeowner, Income Ceiling 946 TN101_RR13
Delaware 2013 Homestead Exemption for Elderly Persons with Local Option Exemption Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 947 DE101_RR13
New Jersey 2013 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 948 NJ103_RR13
Louisiana 2013 Special Assessment Level Assessment Freeze Age, Disability, Homeowner, Income Ceiling, Veteran, Other Criteria 949 LA103_RR13
Florida 2013 Homestead Tax Deferral Deferral Age, Homeowner, Principal Residence 950 FL105_RR13
Mississippi 2013 Homestead Exemption for Taxpayers Under 65 Years Old Credit Age, Homeowner, Principal Residence 951 MS103_RR13
California 2013 Local Option County Property Tax Postponement for Senior Citizens, Blind or Disabled Citizens Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 952 CA102_RR13
Wyoming 2013 Local Option Property Tax Deferral Program Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 953 WY104_RR13
Alaska 2013 Exemption for Senior Citizens and Disabled Veterans with Local Option Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 954 AK103_RR13
Texas 2013 Disabled Veterans Exemption Exemption Active Military, Age, Disability, Homeowner, Veteran, Surviving Spouse 955 TX103_RR13
Illinois 2013 Circuit Breaker Tax Grant for Senior Citizens and Disabled Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Renter 956 IL104_RR13
New Hampshire 2013 Local Option Elderly Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 957 NH103_RR13
Oklahoma 2013 Oklahoma Claim For Credit or Refund of Property Taxes Circuit Breaker Age, Disability, Homeowner, Income Ceiling 958 OK101_RR13
Connecticut 2013 Exemption with Local Option for the Disabled Exemption Age, Disability, Homeowner, Income Ceiling 959 CT101_RR13
Minnesota 2013 Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Other Criteria 960 MN104_RR13
Georgia 2013 Inflation-Proof Exemption for the Elderly Assessment Freeze Age, Homeowner, Income Ceiling 961 GA106_RR13
Connecticut 2013 Tax Freeze for the Elderly Other Age, Homeowner, Income Ceiling, Principal Residence 962 CT102_RR13
Georgia 2013 School Property Tax Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling 963 GA108_RR13
Washington 2013 Property Tax Exemption for the Elderly, Disabled or Veterans Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence, Veteran, Surviving Spouse 964 WA101_RR13
Maryland 2013 Local Option Credit on Rental Properties for Elderly or Disabled Tenants Credit Age, Disability, Homeowner, Renter 965 MD111_RR13
Alabama 2013 Senior or Blind Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Principal Residence 966 AL402_RR13
New York 2013 Senior Citizen Homestead Exemption Exemption Age, Homeowner, Income Ceiling, Surviving Spouse, Other Criteria 967 NY102_RR13
Connecticut 2013 Circuit Breaker for Elderly or Disabled Homeowners Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 968 CT108_RR13
Hawaii 2013 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 969 HI107_RR13
Montana 2013 Elderly Homeowner/Renter Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter 970 MT104_RR13
Rhode Island 2013 Local Option Tax Rate and Valuation Freeze for Disabled Persons Credit Age, Disability, Income Ceiling 971 RI102_RR13
District of Columbia 2013 Property Tax Deferral Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 972 DC105_RR13
Indiana 2013 Exemption for Residents Over 65 Exemption Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Surviving Spouse, Other Criteria 973 IN104_RR13
Arkansas 2013 Senior or Disabled Resident Assessment Freeze (Amendment 79) Assessment Freeze Age, Disability, Homeowner, Principal Residence 974 AR103_RR13
Wisconsin 2013 Homestead Credit Circuit Breaker Age, Homeowner, Income Ceiling, Renter, Other Criteria 975 WI101_RR13
Massachusetts 2013 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 976 MA105_RR13
Alabama 2013 Under 65 Years of Age Homestead Exemption with Local Option Exemption Age, Homeowner 977 AL103_RR13
Tennessee 2013 Local Option Property Tax Freeze Act Other Age, Homeowner, Income Ceiling, Principal Residence 978 TN104_RR13
New Jersey 2013 Homestead Benefit Program for Senior Citizens and Disabled Persons Circuit Breaker Age, Disability, Homeowner, Income Ceiling, Principal Residence 979 NJ107_RR13
Illinois 2013 Senior Citizens Homestead Exemption Exemption Age, Homeowner 980 IL108_RR13
Oklahoma 2013 Senior Homestead Property Tax Freeze Assessment Freeze Age, Homeowner, Income Ceiling, Principal Residence 981 OK105_RR13
Florida 2013 Local Option Homestead Exemption for Seniors Exemption Age, Homeowner, Income Ceiling, Principal Residence 982 FL107_RR13
Kansas 2013 Property Tax Relief for Low Income Seniors (Safe Seniors) Credit Age, Homeowner, Income Ceiling, Principal Residence 983 KS103_RR13
Colorado 2013 Property Tax Deferral for Seniors and Active Military Personnel Deferral Active Military, Age, Homeowner 984 CO101_RR13
Georgia 2013 Homestead Exemption for the Elderly Exemption Age, Homeowner, Income Ceiling, Principal Residence 985 GA101_RR13
New York 2013 Basic/Enhanced STAR Exemption Exemption Age, Homeowner, Income Ceiling, Principal Residence 986 NY104_RR13
Arizona 2013 Elderly Assistance Fund - Primary School District Tax Reduction Other Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 987 AZ102_RR13
Utah 2013 Local Option County Low-Income Deferral or Abatement Other Age, Disability, Homeowner, Income Ceiling, Renter, Other Criteria 988 UT102_RR13
Maine 2013 Deferred Collection of Homestead Property Taxes Deferral Age, Homeowner, Income Ceiling 989 ME108_RR13
Illinois 2013 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 990 IL102_RR13
Oregon 2013 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 991 OR101_RR13
Ohio 2013 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Surviving Spouse 992 OH101_RR13
District of Columbia 2014 Senior Citizen or Disabled Property Owner Tax Relief Credit Age, Disability, Homeowner, Income Ceiling, Principal Residence 993 DC106_RR14
Maine 2014 Municipal Property Tax Deferral for Senior Citizens Deferral Age, Homeowner, Income Ceiling, Principal Residence 994 ME109_RR14
New Jersey 2014 Annual Property Tax Deduction for Senior Citizens, Disabled Persons Credit Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 995 NJ103_RR14
Illinois 2014 Senior Citizen Assessment Freeze Homestead Exemption Assessment Freeze Age, Homeowner, Income Ceiling, Surviving Spouse 996 IL102_RR14
Ohio 2014 Senior and Disabled Property Tax Homestead Exemption Exemption Age, Disability, Homeowner, Income Ceiling, Surviving Spouse 997 OH101_RR14
Hawaii 2014 Additional Homestead Exemption (Low-Income) Exemption Age, Homeowner, Income Ceiling, Principal Residence 998 HI107_RR14
Washington 2014 Property Tax Exemption for Widow or Widowers of Veterans Exemption Age, Income Ceiling, Surviving Spouse 999 WA103_RR14
Georgia 2014 Homestead Exemption for Disabled Veterans Exemption Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 1000 GA104_RR14

Pages

# State Year Source
901 Massachusetts 2013 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2013)

Real Estate Tax Credit for Persons Age 65 and Older (known as the Circuit Breaker Credit), Massachusetts Department of Revenue [http://www.mass.gov/dor/individuals/filing-and-payment-information/guide-to-personal-income-tax/credits/real-estate-tax-credit.html#table Accessed 10/9/2014]
View Archived Source
902 West Virginia 2013 W. Va. Code § 11-25-1 ~ § 11-25-11 (in effect for 2013)
903 Maine 2013 Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2013)
904 North Carolina 2013 N.C. Gen. Stat. § 105‑277.1B (in effect for 2013)
905 Hawaii 2013 Haw. Rev. Stat. § 246A-2 (in effect for 2013); Haw. Rev. Stat. § 246-23 (in effect for 2013); Haw. Rev. Stat. § 246-26 (in effect for 2013)
906 Washington 2013 Wash. Rev. Code § 84.39.010 (In effect for 2013)
907 Rhode Island 2013 R.I. Gen. Laws § 44-3-15.3; R.I. Gen. Laws § 44-3-15.4; R.I. Gen. Laws § 44-3-56; R.I. Gen. Laws § 44-33.3-1 ~ § 44-33.3-9; R.I. Gen. Laws § 44-33.4-1 ~ § 44-33.4-9; R.I. Gen. Laws § 44-33.5-1 ~ § 44-33.5-9 (in effect for 2013)
908 Connecticut 2013 Conn. Gen. Stat.§12-129n (in effect for 2013)
909 Maryland 2013 Md. Code Ann. Tax-Prop. § 10-201 ~ § 10-201.1 (in effect for 2013); Md. Code Ann. Tax-Prop. § 10-203 ~ § 10-204.5 (in effect for 2013)
910 Idaho 2013 Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2013)
Circuit Breaker Statistics (2014) Idaho State Tax Commission [http://tax.idaho.gov/reports/EPB00089_01-31-2014.pdf Accessed 09/26/2014]
View Archived Source
911 Maine 2013 Me. Rev. Stat. Ann. tit. 36, § 6232(1-A) (in effect for 2013)
2013 Me. Laws ch. 368, Pt. L, §2
912 South Dakota 2013 S.D. Codified Laws § 10-6A-1 ~ § 10-6A-12 (in effect for 2013)
April 1st Deadline for Property Tax Assessment Freeze Program (March 2013) South Dakota Department of Revenue [https://dor.sd.gov/Publications/Press_Releases/PDFs/2013/Assessment%20Freeze%200313.pdf Accessed on 06/06/2016]
View Archived Source
913 South Dakota 2013 S.D. Codified Laws §10-18A-1 ~ §10-18A-16 (in effect for 2013)
2013 S.D. Sess. Laws ch. 47 (SB 190)
914 New Hampshire 2013 N.H. Rev. Stat. § 72:33 (in effect for 2013); N.H. Rev. Stat. § 72:38-a (in effect for 2013)
915 District of Columbia 2013 DC ST § 47-1806.06 (in effect for 2013)
916 Michigan 2013 Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2013)
917 California 2013 Cal. Revenue and Taxation Code § 20505 ~ § 20564 (in effect for 2013)
Homeowner and Renter Assistance, California Franchise Tax Board (2013) [http://www.ftb.ca.gov/individuals/hra/index.shtml Accessed on 3/8/2013] View Archived Source
918 New York 2013 N.Y. R.P.T Law § 460 (in effect for 2013)
919 Mississippi 2013 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 2013)
920 Alaska 2013 Alaska Stat. § 29.45.045 (repealed effective 1987)
1986 Alaska Sess. Laws ch. 70 § 6
Department of Commerce, Office of the State Assessor, Alaska Taxable 2013 [http://commerce.state.ak.us/DNN/Portals/4/Repository/Taxable/13Taxable.pdf accessed 10/24/2014] https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Alaska/2013/
921 Pennsylvania 2013 L. 2006 Act 1, Taxpayer Relief Act (in effect for 2013)
Pennsylvania Department of Revenue (2014) Property Tax Rent Rebate Program Brochure
[http://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/Documents/Property%20Tax-Rent%20Rebate/rev-573.pdf Accessed 12/19/2014]
View Archived Source
922 Wyoming 2013 Wyo. Stat. § 39-11-109 (c) (in effect for 2013)
2013 Wyo. Sess. Laws ch. 173 § 1
923 Illinois 2013 320 Ill. Comp. Stat. § 30/1 ~ § 30/8 (in effect for 2013)
Illinois Revenue (2013), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 9/26/2013] View Archived Source
924 Texas 2013 Tex. Tax Code §11.26, Tex Tax Code §11.261 (in effect for 2013)
Tex. Cons. §1-b(h)
925 Massachusetts 2013 Mass. Gen. Laws ch. 59, § 5-18 ~ § 5-18A (in effect for 2013)
926 Colorado 2013 Colo. Rev. Stat. § 39-3.7-101~102 (in effect for 2013)
927 New Mexico 2013 N.M. Stat. § 7-2-18 (in effect for 2013)
928 Arizona 2013 Ariz. Rev. Stat. § 42-17301 ~ § 42-17313 (in effect for 2013)
929 Colorado 2013 Colo. Rev. Stat. § 39-3-201~ §39-3-209 (in effect for 2013)
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
930 Georgia 2013 Ga. Code Ann. § 48-5-48 (in effect for 2013)
Ga. Const. Art. VII §II V¶
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 11/19/2013] View Archived Source
931 New Jersey 2013 N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2013)
Form PTR-1: Property Tax Reimbursement (“Senior Freeze”) Application (2012) New Jersey State Treasury [http://www.nj.gov/treasury/taxation/pdf/ptr/12_ptr1in.pdf Accessed 12/19/14]
View Archived Source
932 North Dakota 2013 N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2013)
L.2013 SB 2171
North Dakota Office of State Tax Commissioner, Homestead Tax Credit for Senior Citizens or Disabled Persons. [ http://www.nd.gov/tax/property/pubs/homesteadcredit-brochure.pdf?20130822083313 accessed 08/22/2013] View Archived Source
933 Utah 2013 Utah Code § 59-2-1202(7)(c)(i) (in effect for 2013)
Utah Const. art. XIII, § 3
934 Virginia 2013 Va. Code Ann. § 58.1-3210 (in effect for 2013)
Constitution of Virginia Article X, §6 (b)
935 Missouri 2013 Mo. Rev. Stat. § 135.010 ~ § 135.030 (in effect for 2013)
Property Tax Credit Claim FAQ (no date) Missouri Department of Revenue [http://dor.mo.gov/faq/personal/ptc.php] View Archived Source
936 Hawaii 2013 Haw. Rev. Stat. § 246A-2 (in effect for 2013); Haw. Rev. Stat. § 246-26(d) (in effect for 2013)
937 Washington 2013 Wash. Rev. Code § 84.38.010 ~ 84.38.160
(in effect for 2013)
938 Minnesota 2013 Minn. Stat. § 290B.01 ~ § 290B.10 (in effect for 2013)
939 Rhode Island 2013 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 2013)
940 Delaware 2013 Del. Code tit. 14, § 1917 (c) (in effect for 2013)
941 Maryland 2013 Md. Code, Tax-Property § 9-102 (in effect for 2013)
942 Iowa 2013 Iowa Code § 25B.7 (in effect for 2013); Iowa Code § 422.4 (in effect for 2013); Iowa Code § 425.17 (in effect for 2013); Iowa Code § 425.19 (in effect for 2013); Iowa Code § 425.23 (in effect for 2013); Iowa Code § 425.24 (in effect for 2013); Iowa Code § 425.29 (in effect for 2013); Iowa Code § 425.40 (in effect for 2013)
2013 Iowa Property Tax Credit Claim, Iowa Department of Revenue [http://www.iowa.gov/tax/forms/1254001.pdf Accessed on 4/5/2013]
View Archived Source

2013 Iowa Rent Reimbursement Claim, Iowa Department of Revenue [http://www.iowa.gov/tax/forms/1254130.pdf Accessed on 4/5/2013]
View Archived Source
943 Delaware 2013 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 2013)
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
944 Louisiana 2013 La. Admin. Code tit. 61, pt. 5, § 101 (in effect 2013)
La. Const. Art. VII, §18 (G)
945 Tennessee 2013 Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2013)
946 Florida 2013 Fla. Stat. §196.031 (in effect for 2013); Fla. Stat. § 196.075 (in effect for 2013); Fla. Stat. §197.252 (in effect for 2013)
Florida Property Tax Valuation and Income Limitation Rates
[http://dor.myflorida.com/dor/property/resources/limitations.html Accessed on 11/18/2013]
View Archived Source
947 Michigan 2013 Mich. Comp. Laws § 206.520 (in effect for 2013); Mich. Comp. Laws § 206.522 (in effect for 2013)
Session Law 2011 Act 38 and Act 273
Michigan Taxpayer's Guide (2013) Michigan Legislature (See p. 12) [http://www.legislature.mi.gov/documents/Publications/TaxpayerGuide2013.pdf Accessed 10/24/2014]
View Archived Source
948 California 2013 Cal. Revenue and Taxation Code § 20800 ~ §20808 (in effect for 2013)
Cal. Const. Art. XIII, § 8.5
949 Mississippi 2013 Miss. Code Ann. § 27-33-19 ; Miss. Code Ann. § 27-33-67(1); Miss. Code Ann. § 27-33-75; Miss. Code Ann. § 27-33-77 (in effect for 2013)
950 Alaska 2013 Alaska Stat. § 29.45.030(i)(in effect for 2013)
2013 Alaska Sess. Laws ch. 29 §1 SB73
Alaska Taxable 2013 p. 64 [http://commerce.state.ak.us/DNN/Portals/4/Repository/Taxable/13Taxable.pdf Accessed 12/12/14]
View Archived Source
951 Wyoming 2013 Wyo. Stat. § 39-13-107 (b) (iii) (in effect for 2013)
952 Illinois 2013 320 Ill. Comp. Stat. § 25/1 ~25/13 (in effect for 2013)
Ill. Admin. Code tit. 86, pt. 530.201 ~ 530.220 (in effect for 2013)
Illinois Revenue (2013), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 9/26/2013] View Archived Source
953 New Hampshire 2013 N.H. Rev. Stat. Ann. § 72:39-a~b (in effect for 2013)
954 Texas 2013 Tex. Tax Code Ann. § 11.22 (in effect for 2013); Tex. Tax Code Ann. § 11.131 (in effect for 2013)
Tex. Constitution Article VIII §2
955 Massachusetts 2013 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2013); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2013)
956 Connecticut 2013 Conn. Gen. Stat. § 12-81(55) (in effect for 2013); Conn. Gen. Stat. § 12-81i (in effect for 2013); Conn. Gen. Stat. § 12-81l (in effect for 2013); Conn. Gen. Stat. § 12-94a (in effect for 2013)
957 New Jersey 2013 N.J. Rev. Stat. § 54:4-8.41 (in effect for 2013)
N.J. Const., Art. VIII, Sec. 1, Para. 4
958 Oklahoma 2013 Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2013)
959 Arizona 2013 Arz. Const. Art. IX § 18 (7)
960 Georgia 2013 Ga. Code Ann. § 48-5-40 (in effect for 2013); Ga. Code Ann. § 48-5-47.1 (in effect for 2013)
961 West Virginia 2013 W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2013)
962 Georgia 2013 Ga. Code Ann. § 48-5-52 (in effect for 2013)
Local Government Service Division, Property Tax Exemptions and Deferrals [https://etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx Accessed on 10/1/2013] View Archived Source
963 Alabama 2013 Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2013)
L.2013 c.295
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 10/30/13] View Archived Source
964 Washington 2013 Wash. Rev. Code § 84.36.379 ~ 84.36.381 (1-5) (in effect for 2013); Wash. Rev. Code 84.04.140 (In effect for 2013)
Const. of the State of Wash. Article VII §10
965 Connecticut 2013 Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2013)
966 Maine 2013 Me. Rev. Stat. Ann. tit. 36, § 6250 ~ § 6267 (in effect for 2013)
967 New York 2013 N.Y. R.P.T Law § 467 (in effect for 2013)
968 Hawaii 2013 Haw. Rev. Stat. § 246A-2 (in effect for 2013); Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1) (in effect for 2013); County of Honolulu § 8-10.20(a) (in effect for 2013).
City and County of Honolulu Ordinance 13 (Bill 40(2013) CS2
Understanding Your Real Property Taxes (no date), Kauai County [http://www.kauai.gov/default.aspx?tabid=103 Accessed 10/02/2013] View Archived Source
969 Rhode Island 2013 R.I. Gen. Laws § 44-3-15 (in effect for 2013)
2013 R.I. Pub. Laws ch 348 §1
970 District of Columbia 2013 DC ST § 47-845 (in effect for 2013); DC ST § 47-845.02 ~ § 47-845.03 (in effect for 2013)
971 Maryland 2013 Md. Code Ann. Tax-Prop. § 9-219 (in effect for 2013)
972 Arkansas 2013 Ark. Code § 26-26-1120 (in effect for 2013); Ark. Code § 26-26-1124 (in effect for 2013)
Arkansas (2012) Property Tax Equalization and Appeal System Synopsis [http://www.accessarkansas.org/acd/faqs.html Accessed on 11/12/2013] View Archived Source
973 Indiana 2013 Ind. Code § 6-1.1-12-9b (in effect for 2013)
974 Alabama 2013 Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2013)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 10/30/13] View Archived Source
975 Oklahoma 2013 Okla. Stat. tit 68 §2888 Okla. Stat. tit 68 §2893; Okla. Stat. §68-2890.1(B) (in effect for 2013).
Okla. Const. art. X, § 8C (in effect for 2013)
Oklahoma Tax Commission, Ad Valorem Division, 2013 Property Valuation Limitations and Manufactured Homes Pers. Prop. Exemption [http://www.tax.ok.gov/advform/2013QuaIncPropValLimitation.pdf Accessed 11/30/2013] View Archived Source
976 Wisconsin 2013 Wis. Stat. § 71.07 (4); Wis. Stat. § 71.51 ~ § 71.55 (in effect for 2013)
Homestead Tax Credit Program (2013), Wisconsin Department of Revenue [http://www.revenue.wi.gov/report/h.html Accessed 11/06/13] View Archived Source
977 Illinois 2013 35 Ill. Comp. Stat. § 200/15-170 (in effect for 2013)
Public Act 98‑0007
Illinois Revenue (2013), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 9/26/2013] View Archived Source
978 Tennessee 2013 Tenn. Code Ann. § 67-5-705 (in effect for 2013)
979 Florida 2013 Fla. Stat. § 196.075 (in effect for 2013)
2013 Fla. Laws Ch. 72
Fla. Const. Art. VII §6(d)
980 Montana 2013 Mont. Code Ann. § 15-30-2337 ~ 15-30-2341 (in effect for 2013)
981 Colorado 2013 Colo. Rev. Stat. § 39-3.5-103 (in effect for 2013); Colo. Rev. Stat. § 39-3.5-105 (in effect for 2013)
982 New York 2013 N.Y. R.P.T Law § 425 (in effect for 2013)
983 Kansas 2013 Kan. Stat.Ann. §79-32,263 (in effect for 2013)
984 Arizona 2013 Ariz. Rev. Stat. § 42-17401 (in effect for 2013); Ariz. Rev. Stat. § 42-18153 (in effect for 2013)
A.R.S.. Const. Art. IX, § 18 (7); A.R.S. Const. Art. IX, § 18 (9)
985 Georgia 2013 Ga. Code Ann. § 48-5-47 (in effect for 2013)
986 Illinois 2013 35 Ill. Comp. Stat. § 200/15-172 (in effect for 2013)
Illinois Revenue (2013), Property Tax Relief - Homestead Exemptions [http://www.revenue.state.il.us/LocalGovernment/PropertyTax/taxrelief.htm Accessed on 9/26/2013] View Archived Source
987 Utah 2013 Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2013)
988 Oregon 2013 Or. Rev. Stat. § 311.666 ~ § 311.701 (in effect for 2013); Or. Rev. Stat. § 311.702 ~ § 311.735 (in effect for 2013)
989 Massachusetts 2013 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2013)
990 Connecticut 2013 Conn. Gen. Stat. § 12-129b (in effect for 2013); Conn. Gen. Stat. § 12-129d (in effect for 2013); Conn. Gen. Stat. § 12-129p (in effect for 2013)
991 New Jersey 2013 N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2013)

2013 Homestead Benefit Amount for Homeowners Age 65 or Older and/or Disabled (July 2016) New Jersey Department of the Treasury, Division of Taxation [http://www.state.nj.us/treasury/taxation/homestead/2013hrhomeowneramounts.shtml Accessed on 09/01/2016] View Archived Source
992 Ohio 2013 Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2013)
993 Mississippi 2014 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 2014)
994 Indiana 2014 Ind. Code § 6-1.1-12-9 (in effect for 2014)
995 Pennsylvania 2014 L. 2006 Act 1, Taxpayer Relief Act (in effect for 2014)
2014 Penn. Sess. Laws Act 156
996 Maine 2014 Me. Rev. Stat. Ann. tit. 36, § 6271 (in effect for 2014)
997 New Jersey 2014 N.J. Rev. Stat. § 54:4-8.40 ~ N.J. Rev. Stat. § 54:4-8.41a (in effect for 2014)
N.J. Const., Art. VIII, Sec. 1, Para. 4
998 District of Columbia 2014 DC ST § 47-863 (in effect for 2014)

2015 D.C. Sess. Act 21-148
999 Washington 2014 Wash. Rev. Code § 84.39.010 (In effect for 2014)
1000 Hawaii 2014 Haw. Rev. Stat. § 246A-2;
Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1); County of Honolulu § 8-10.4(e)
Kauai County (in effect for 2014).
City and County of Honolulu Ordinance 13 (Bill 40(2013) CS2
Kauai County Department of Finance Understanding Your Property Taxes http://www.kauai.gov/Portals/0/Finance_RP/TaxReliefDocs/2015%20Understanding%20RPTaxes_12_29_2014.pdf?ver=2015-04-22-132553-867
RPA Exemption Information (n.d.) County of Kauai Department of Finance [http://www.kauai.gov/Government/Departments/Finance/RealProperty/ExemptionInformation/tabid/95/Default.aspx Accessed on 07/21/2015] View Archived Source
CSV

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