The Most Hated Tax- and What States Are Doing About It

Alabama

People with disabilities regardless of age are eligible for a 100% exemption of assessed value from state, county, and city ad valorem taxes.

Incompetent veterans are exempt from ad valorem taxes, not to exceed $3,000.

Local governments cover their tax loss.

Veterans and surviving spouses of veterans who do not remarry and remain at the property are exempt 100% from ad valorem taxation.

Local governments cover their tax loss.

Incompetent veterans are exempt from ad valorem taxes, not to exceed $3,000.

Local governments cover their tax loss.

Alaska

Alaska has a mandatory tax exemption on the first $150,000 of assessed value of a primary residence belonging to a person 65 or older or a veteran with a service-connected disability of 50% or more.

Municipalities may elect to offer additional exemptions up to $50,000 of a primary residence and can increase the senior citizen/disabled veteran exemption in excess of the first $150,000.

The state and local government share the tax loss.

Arizona

Widows, widowers, people with total disabilities, and veterans with a disability are eligible for a property tax exemption up to $28,459 of assessed value of their property. People with children under the age of 18 can have incomes up to $41,870.

Local governments cover their tax loss.

Arkansas

Veterans who are disabled and widowed spouses who have not remarried are exempt from all state property taxes.

Local governments cover their tax loss.

California

The first $7,000 of assessed property value may be exempt from taxes. The home must have been owned by the applicant by January 1st of the previous year and be their primary residence.

The state reimburses local governments for the tax loss.

Veterans with disabilities are eligible for exemption of the first $147,535 of their property's value. If the veteran's income does not exceed $66,251, the first $221,304 of property value is tax exempt.

The state reimburses local governments for the only first $100,000 of exempted value unless otherwise directed by the Commission on State Mandates.

Veterans are eligible for tax exemptions on property valued at no more than $5,000. If married, the couple may not own property worth more than $10,000. In addition, the claimant must have lived in California on the lien date, January 1.

If funds are appropriated by the Legislature, the state will reimburse the counties for tax loss attributable to the exemption.

Colorado

Seniors 65 and older who have owned their home for the past 10 years are eligible for a property tax exemption equal to 50% of the home's first $200,000 in value.

The state reimburses local governments for the tax loss.

Veterans with disabilities are eligible for a property tax exemption equal to 50% of the home's first $200,000 in value. To be eligible they must have owned the home by January 1st of the year in which they are applying to be exempted.

The state reimburses local governments for the tax loss.

Connecticut

People with permanent and total disabilities are eligible for up to $1,000 of property tax exemption. There are no income requirements but there is a minimum age of 18.

The state reimburses local governments for the tax loss.

Veterans, who have ninety (90) days of wartime service, including Merchant Marines who served during WWII, are eligible for a $1,500 exemption for property tax purposes (e.g., real estate property or automobiles).

State and local governments share the tax loss.

People who are blind are eligible to receive an exemption of $3,000 from assessed value.

Local governments cover their tax loss.

Veterans with a disability are eligible for additional property tax exemptions. The amount varies by municipality.

State and local governments share the tax loss.

Delaware

Homeowners age 65 or over are eligible for a tax credit against regular school property taxes of 50 percent (up to $500). This credit may only be used against property taxes on a primary residence.

Local governments cover their tax loss.

District of Columbia

Senior citizens and people with disabilities are eligible for a 50% reduction in property tax. Income must be less than $149,400.

Local governments cover their tax loss.

People over the age of 65 or people with disabilities are eligible for the homestead deduction which reduces property assessed value by $84,000 before computing the yearly tax liability.

Local governments cover their tax loss.

Florida

Veterans who are residents of Florida, and who are disabled to a degree of 10% or more because of misfortune or while serving during wartime may be entitled to a $5,000 reduction in his or her property's assessed value.

• Veterans who are Florida residents and were honorably discharged with a service-related total and permanent disability may be eligible for a total exemption from ad valorem taxes on property they own and use as their homesteads. If they meet certain requirements, veterans 65 or older who are partially or totally permanently disabled may receive a discount on the assessed value of property that they own and use as homesteads.

Local governments cover their tax loss.

A member or former member of any branch of the United States military or military reserves, the United States Coast Guard or its reserves, or the Florida National Guard may receive an exemption if he or she was deployed during the previous calendar year outside the continental United States, Alaska, and Hawaii in support of a designated operation. The percent of the taxable value that is exempt for the current year corresponds to the percent of time during the previous year when the service member was deployed.

Local governments cover their tax loss.

People with disabilities are 100% exempt from property tax.

Property to the value of $5,000 of every widow, widower, blind person, or totally and permanently disabled person who is a bona fide resident of this state is exempt from taxation.

Real estate used and owned as a homestead by the surviving spouse of a first responder who died in the line of duty while employed by the state or any political subdivision of the state is exempt from taxation.

The benefit is an exemption from assessed value. Every owner-occupier in the state is entitled to a $25,000 exemption on all property taxes levied in counties with tax rolls, including school district taxes, approved by the state, plus an additional exemption up to $25,000 on assessed value greater than $50,000 for all levies other than school district levies.

Local governments cover their tax loss.

Georgia

People 65 and older can claim a $4,000 exemption from all county ad valorem taxes if the income of that person and his spouse does not exceed $10,000 for the prior year. Income from retirement sources, pensions, and disability income is excluded up to the maximum amount allowed to be paid to an individual and his spouse under the federal Social Security Act.

Local governments cover their tax loss.

The home of each resident of Georgia that is actually occupied and used as the primary residence by the owner may be granted a $2,000 exemption from county and school taxes except for school taxes levied by municipalities and except to pay interest on and to retire bonded indebtedness. The $2,000 is deducted from the 40% assessed value of the homestead.

Local governments cover their tax loss.

Any qualifying disabled veteran may be granted an exemption of $60,000 plus an additional sum from paying property taxes for county, municipal, and school purposes.

Local governments cover their tax loss.

People 62 and older can claim an additional exemption from ad valorem taxes or educational purposes and to retire school bond indebtedness if the income of that person and his spouse does not exceed $10,000 for the prior year.

Local governments cover their tax loss.

Surviving spouses of U.S. service members who were killed in action and have not remarried are eligible for a homestead exemption from all ad valorem taxes in the amount of $60,000 plus an additional sum that is determined by the U.S. Secretary of Veteran Affairs.

Local governments cover their tax loss.

Surviving spouses of peace officers and firefighters who have not remarried are eligible for a homestead exemption on the full value of the home.

Local governments cover their tax loss.

Hawaii

The basic home exemption for homeowners under the age of 60 is $40,000.

• The basic home exemption for homeowners 60 to 69 years of age is $80,000.

• The basic home exemption for homeowners 70 years of age or over is $100,000.

In addition to the basic exemption amount, an additional exemption of 20 percent of the assessed

value of the property is also applied to reduce the net taxable value. The amount of the additional exemption is not to exceed $80,000.

Local governments cover their tax loss.

Idaho

If you own and occupy a home (including manufactured homes) as your primary residence, you could qualify for a homeowner's exemption for that home and up to one acre of land. The homeowner's exemption will exempt 50% of the value of your home and up to one acre of land (2022 maximum: $125,000) from property tax.

Local governments cover their tax loss.

if you're an Idaho resident, homeowner, and qualified veteran with a 100% service-connected disability. The program could reduce the property taxes on your home and up to one acre of land by as much as $1,500.

The state reimburses local governments for the tax loss.

Illinois

Illinois offers a homestead exemption for homeowners. The amount of exemption is the increase in the current year's equalized assessed value up to $10,000, depending on the county in which the home is located.

Local governments cover their tax loss.

People over the age of 65 who own their home are eligible form a homestead exemption of up to $8,000, the amount varies on the county where the home is located.

Local governments cover their tax loss.

People with disabilities are eligible for an exemption of up to $2,000 of equalized assessed value.

Local governments cover their tax loss.

Veterans with disabilities who live in specialized housing can qualify for an exemption up to $100,000 on the assessed value for certain types of housing owned and used exclusively by a veteran with a disability in which federal funds have been used for the purchase or construction of specially adapted housing.

Local governments cover their tax loss.

Veterans returning from active duty are eligible for a $5,000 reduction in equalized assessed value on their primary home.

Local governments cover their tax loss.

Veterans with disabilities qualify for an annual reduction in equalized assessed value (up to $250,000) on the primary residence occupied by a qualified veteran with a disability. The annual reduction amount is dependent on the degree of disability. Veterans with a disability of 70% or more are completely exempt from taxation.

Local governments cover their tax loss.

Homesteads rebuilt after a natural disaster are eligible for an exemption equal to the equalized assessed value (EAV) of the residence in the first taxable year for which the taxpayer applies for an exemption minus the EAV of the residence for the taxable year prior to the taxable year in which the natural disaster occurred.

The state doesn't reimburse localities for their loss.

People who have lived in their home for 10 continuous years or 5 if they received assistance to acquire the property as part of a government or nonprofit housing program and have a household income of $100,000 or less are eligible for a homestead exemption. The exemption is equal to a specific annual percentage increase that is based on the total household income. This exemption is only available for Cook County residents.

The local government covers its tax loss.

Indiana

Homeowners are eligible for a homestead deduction of either 60% of their property's assessed value or a maximum of $45,000, whichever is less.

Not specified in state statutes.

People over 65 may qualify for a reduction in their home's assessed value of $14,000 or half the assessed value, whichever is less. Gross income of the owner must be $40,000 or less and the value of the property cannot exceed $200,000.

Local governments cover their tax loss.

People who are blind or have disabilities are eligible for a deduction that lowers the assessed value of their property by $12,480 or the amount of their assessment, whichever is less. Applicants must have a gross taxable income of less than $17,000.

Not specified in state statutes.

Veterans and their surviving spouses may be eligible for reductions on their property taxes.

Veterans who are totally disabled are eligible for a reduction of $14,000 or the amount of their property tax assessment, whichever is less. The combined assessed value of real estate and persona property cannot exceed $200,000.

Local governments cover their tax loss.

Veterans who are partially disabled are eligible for a deduction of up to $24,960 from the assessed value of the taxable property. Surviving spouses also qualify for the deduction.

Local governments cover their tax loss.

Iowa

Homeowners in Iowa are eligible for a property tax credit equal to the actual tax levy on the first $4,850 of actual value.

Not specified in state statutes.

Qualified veterans are eligible for an exemption of up to $2,778 in taxable property value.

The state and local government share the tax loss. Local governments are partially reimbursed.

Kansas

People over the age of 65 who have a household income of $22,000 or less in 2022 and homes were values at $350,000 or less are eligible for a refund equal to 75% of 2022 general property tax paid or to be paid.

Not specified in state statutes.

The homestead refund is available to homeowners whose income was $37,750 or less and meet one the requirements listed below:

• Applicant was born before Jan. 1, 1967; OR
• blind or totally and permanently disabled all of 2022, regardless of age; OR
• had a dependent child who lived with the applicant the entire year who was born before January 1, 2022, and was under the age of 18 the entire year.

Not specified in state statutes.

Homeowners are eligible for an exemption on the first $20,000 of appraised value from the statewide portion of the school levy.

The state reimburses local governments for the tax loss.

Louisiana

Homeowners are eligible for exemption from state, parish, and special ad valorem taxes on $7,500 of the assessed valuation. The exemption applies to the assessed value of the home which is equal to 10% of the fair market value.

The state and local government share the local tax loss.

The surviving spouse or former spouse of military or first responders killed in action are eligible for exemption from state, parish, and special ad valorem taxes on $7,500 of the assessed valuation.

Local governments cover their tax loss.

Parishes offer a homestead exemption to veterans with disabilities. The amount varies based on the degree of disability. There is a tax exemption of up to 100% for totally disabled veterans.

Local governments cover their tax loss.

Maine

Residents of Maine are eligible for a homestead exemption of up to $25,000 in the value of their home.

State and local government share the local tax loss.

Veterans who served during a war period and are 62 or older or are receiving 100% disability as a veteran or became disabled while serving is eligible for an exemption of $6,000. The exemption is also available for the unmarried widow or widower or minor child of a qualifying veteran.

A municipality granting exemptions under this program is entitled to reimbursement from the State of 90% of that portion of the property tax revenue lost as a result of the exemptions that exceeds 3% of the total municipal property tax levy unless the municipality is already entitled to the 50% reimbursement rate provided by the Constitution of Maine.

Veterans who are paraplegic and reside in specially adapted housing are eligible for an exemption of $50,000.

The state and local government share the tax loss.

A municipality granting exemptions under this program is entitled to reimbursement from the State of 90% of that portion of the property tax revenue lost as a result of the exemptions that exceeds 3% of the total municipal property tax levy unless the municipality is already entitled to the 50% reimbursement rate provided by the Constitution of Maine.

Maine residents who are blind receive a property tax exemption of $4,000.

The Treasurer of State shall reimburse each municipality 50% of the property tax revenue loss suffered by that municipality during the previous calendar year.

Maryland

Veterans with permanent and total service-connected disabilities are eligible for property tax exemption

Local governments cover their tax loss.

People who are blind and own their home are eligible for an exemption of $15,000 of the property's assessed value. Surviving, unmarried widow(ers) can continue receiving the exemption.

Local governments cover their tax loss.

Massachusetts

Seniors, surviving spouses, and minor children of deceased parents are eligible for a $175 credit on the property tax bill or a $2,000 exemption of taxable property value, whichever is greater.

The state and local government share the local tax loss.

When the whole estate of the person receiving the incentive exceeds $10,000, the state treasurer shall reimburse the city or town for the amount of tax which otherwise would have been collected. When cities and towns adopt increases in the wealth eligibility limit or adjust benefits based on increases to the CPI, the state treasury reimbursements to the cities and towns will remain at an amount equal to the reimbursement granted for the most recent fiscal year prior to adoption of expanded eligibility criteria.

Veterans who reside in Massachusetts are eligible for a property tax exemption. The amount is dependent on various factors.

Veterans who are:

• 10% (or more) service-connected disabled
• Purple Heart recipients
• Gold Star mothers and fathers;
• Or surviving spouses who do not remarry.

are eligible for a $400 tax exemption.

Veterans who meet the following status:

• Loss or loss of use of one hand above the wrist, or one foot above the ankle or one eye;
• Congressional Medal of Honor;
• Distinguished Service Cross;
• Navy Cross or Air Force Cross

Qualify for an exemption of $750.

Veterans who meet the following statuses are eligible for an exemption of $1,250:

• Loss or loss of use of both hands or both feet;
• Loss or loss of use of one hand and one foot as described above;
• Loss or loss of use of both eyes (blind).

Veterans who are 100% disabled are eligible for a $1,000 tax exemption.

The state and local government share the tax loss.

Local municipalities are responsible up to a maximum of $175 per participant for all programs except for the full tax exemptions for surviving spouses of veterans who are missing in action and presumed dead or those who died in action. The Commonwealth will reimburse the city or town for the entirety of the reduction in taxes for these individuals.

People 65 and over are eligible for a $700 exemption.

State and local government share the local tax loss.

People who are legally blind are allowed a $2,200 tax exemption.

State and local government share the local tax loss.

People who do not have the means to pay their taxes because:

1)they were called into active military service, or (2) are older and have a

physical or mental illness, disability or impairment, may receive a partial

or full exemption at the discretion of the assessors.

Not specified in state statutes.

Michigan

Property owners who are experiencing financial hardship may qualify for full or partial property tax exemption. Localities must establish total household income limits to approve or deny applications.

Local governments cover their tax loss.

Michigan homeowners who live in their home as a principal residence qualify for an exemption from taxes levied by the local school district.

Local governments cover their tax loss.

Veterans who are disabled are eligible for a 100% exemption from property taxes.

Local governments cover their tax loss.

Minnesota

Veterans with a disability may qualify for a market value exclusion of $150,000 or $300,000, depending on the degree of their disability. Surviving spouses also qualify for the exemption.

Local governments cover their tax loss.

Residents of Minnesota are eligible for the Homestead Market Value Exclusion which reduces the taxable market value for their property if it has a value of less than $413,800.

For homesteads valued at $76,000 or less, the exclusion is 40% of the market value, creating a maximum exclusion of $30,400. The exclusion is reduced as property values increase, and phases out for homesteads valued at $413,800 or more.

Local governments cover their tax loss.

Mississippi

Eligible taxpayers may qualify for an exemption from all ad valorem taxes assessed to property, limited to the first $7,500 of assessed value. The limit is set to $300 of actual exempted tax dollars.

The state and local government share the local tax loss. The state helps cover the cost of providing the exemption by reimbursing counties at a rate of $50 per qualifying taxpayer, and school districts at a rate of $50 per qualifying taxpayer.

People 65 and over or who are disabled are exempt from all ad valorem taxes up to $7,500 of assessed value.

The state and local government share the local tax loss. The state helps cover the cost of providing the exemption by reimbursing municipalities at a rate of $200 per qualifying taxpayer, and counties and school districts at a rate of $50 per qualifying taxpayer.

Veterans who are disabled are eligible for a full exemption from the assessed value of their homestead. Surviving unmarried spouses continue to qualify for the exemption.

The state and local government share the local tax loss. The state helps cover the cost of providing the exemption by reimbursing municipalities at a rate of $200 per qualifying taxpayer, and counties and school districts at a rate of $50 per qualifying taxpayer.

Montana

People who own their homes and have land value that is disproportionately higher than the value of their home and other improvements on their land can apply for property tax assistance. The benefit is equal to the portion of the property owner's land value that is in excess of 150% of the Department of Revenue's appraised market value of the home.

Not specified in state statutes.

Nebraska

1. People who are over the age of 65.

1. Veterans who are disabled by a nonservice related injury.

1. People who are disabled.

1. People who have developmental disabilities.

All the above qualify for a homestead exemption but have to fall within established income limits. The homestead exemption amount varies from 10%-100% of the home's value. The maximum exempt amount is the taxable value of the homestead up to $40,000 or 100% of the county's average assessed value of single-family residential property, whichever is greater. The maximum assessed value of the homestead is $95,000.

The state reimburses local governments for the tax loss.

• Veterans who are totally disabled and their surviving spouses.
• Veterans whose home was substantially contributed to by the department of Veterans Affairs (VA) and their surviving spouses.

There is not an income limit for the people who fall in the groups listed above.

The state reimburses local governments for the tax loss.

Nevada

People who are blind are eligible for a homestead exemption of up to $4,620 of assessed valuation.

Local governments cover their tax loss.

Veterans in Nevada are eligible for a tax exemption of $3,080 of assessed valuation.

Local governments cover their tax loss.

Surviving spouses are eligible to receive a tax exemption equal to $1,540 of assessed valuation of their property.

Surviving spouses of people who were blind qualify for a tax exemption equal to $6,160 of assessed valuation or $4,620 if they are the surviving spouse of a veteran.

Local governments cover their tax loss.

Veterans who are disabled and their surviving spouses may qualify for a tax exemption from the assessed value of their property. The tax exemption from the assessed value of their property is determined based on three tiers:

Veterans with a 100% disability: $30,800

Veterans who are 80%-99% disabled: $23,100

Veterans who are 60%-79% disabled: $15,400

Local governments cover their tax loss.

New Hampshire

People who are deaf or severely hearing impaired are exempt from taxes on the assessed value of their home to the value of $15,000. The city or town determines the income limits for qualifying applicants. The income limit set for a single person can be no less than $13,400 of $20,400 for a married person.

Local governments cover their tax loss.

People who are elderly are eligible for a property tax exemption. Local governments determine the income limits to qualify for the exemption, they can be no less than $13,400 for a single person or $20,4000 for a married person. The city or town establishes the net asset value a person can own to qualify for the exemption. That amount cannot be less than $35,000.

Local governments cover their tax loss.

People who are blind are exempt from the assessed value of their home, up to $15,000.

Local governments cover their tax loss.

People who are disabled are exempt from property tax. The amount of the exemption is determined by local governments. Local governments determine the income limits to qualify for the exemption, they can be no less than $13,400 for a single person or $20,4000 for a married person.

Local governments cover their tax loss.

New Jersey

Veterans who are disabled and their surviving spouses are eligible for a 100% property tax exemption.

Local governments cover their tax loss.

The Affordable New Jersey Communities for Homeowners and Renters provides property tax relief to residents who own or rent their main home and meet income limits, $250,000 for homeowners and $150,000 for renters.

• You are a New Jersey Resident
• You own and occupy your home or have rented your home since October 1, 2019

The state reimburses the local government for the tax loss.

New Mexico

Residents of New Mexico who are the head of household are eligible for an exemption of up to $2,000 of the taxable value of their home.

Local governments cover their tax loss.

Veterans and their unmarried surviving spouses are eligible for a property tax exemption of up to $4,000.

Local governments cover their tax loss.

Veterans who are disabled are eligible for a 100% property tax exemption.

Local governments cover their tax loss.

New York

People 65 and older who meet certain income thresholds are eligible for up to 50% property tax exemption. The property tax reduction amount is determined by local governments. Local governments also have the option of providing additional benefits to seniors who do not meet the income thresholds. If the income is below:

• $55,700 they are eligible for a 20% exemption
• $57,500 for a 10% exemption, or
• $58,400 for a 5% exemption

Local governments cover their tax loss.

People who have a disability are eligible for a reduction of up to 50% in the assessed value of their home. Local governments set income limits for applicants. Local governments can offer property tax exemptions of less than 50% to people with disabilities who have incomes greater than $50,000. Under this option, qualifying persons may receive a 5% exemption if their income is below $58,400.

Local governments cover their tax loss.

Homeowners with income less than $250,000 are eligible for the STAR program. The program exempts people form school taxes on the first $30,000 of a home's value.

The state reimburses local governments for the tax loss.

Veterans are eligible for an exemption of $7,500 of assessed value on their homes. Veterans who are seriously disabled are completely exempt from property taxes.

Local governments cover their tax loss.

There is an alternative veteran's exemption that applies to veterans who served on active duty during:

• The Persian Gulf Conflict
• Vietnam War
• Korean War
• World War II

Additionally, veterans who received did not serve during the wars listed above but have receive any of the medals below, may qualify for an exemption:

• an Armed Forces expeditionary medal,

• a Navy expeditionary medal,

• a Marine Corps expeditionary medal,

• a Global War on Terrorism expeditionary medal, or

• an Inherent Resolve Campaign Medal.

The exemption reduces the assessed value of veterans' primary residence before the tax rate is applied. There are three levels of benefits:

• 15% of assessed value for veterans who served during a period of war

• Additional 10% for veterans who served in a combat zone

• Additional benefit for disabled veterans (equal to one-half of their service-connected disability rating)

Counties are responsible for setting the maximum benefit available to applicants and the amount varies from county to county.

Local governments cover their tax loss.

Members of the clergy are eligible for school district and general municipal tax exemption up to $1,500 of their residential property's assessed value.

Local governments cover their tax loss.

Volunteer firefighters and ambulance workers are eligible to receive a property tax exemption of up to 10%. It is up to municipalities to determine the exact amount of property tax exemption that they offer.

Local governments cover their tax loss.

North Carolina

Residents over the age of 65 and people who are disabled are exempt from property taxes equal to $25,000 or 50% of the appraised value of the residence, whichever is greater. Applicants' income cannot exceed $33,800.

Local governments cover their tax loss.

Veterans who are disabled or their surviving, unmarried spouse can qualify for a property tax exemption of up to $45,000 of the appraised value of their home

Local governments cover their tax loss.

North Dakota

Veterans who are disabled are eligible for a property tax credit of up to $8,100. The amount of the credit is dependent on the degree of disability.

Local governments cover their tax loss.

People over the age of 65 or people with permanent or total disability are eligible for the Homestead Property Tax Credit. Income cannot exceed $42,000 and assets cannot exceed $500,000.

Local governments cover their tax loss.

People over the age of 65 or people with permanent or total disability are eligible for the Renters Refund. Refunds vary based on income.

Not have income that exceeds $42,000, including the income of a spouse and any dependents, for the calendar year preceding the assessment date.

There is no asset limitation for renters.

If 20% of annual rent exceeds 4% of an applicant's annual income, they will receive a refund for the over payment.

Local governments cover their tax loss.

Ohio

People 65 and older and people who are permanently or totally disabled are eligible for an exemption of up to $25,000 of the market value of their home.

The state reimburses local governments for the tax loss.

Veterans who are disabled are eligible for an exemption of $50,000 of the market value of their home.

The state reimburses local governments for the tax loss.

Oklahoma

Oklahoma residents are eligible for a homestead exemption of $1,000 of their properties assessed valuation.

Local governments cover their tax loss.

Veterans who are disabled are eligible for a 100% property tax exemption.

Local governments cover their tax loss.

People whose income is $25,000 or less are eligible for an additional $1,000 from their assessed valuation.

The state reimburses local governments for their tax loss.

Oregon

Veterans who are disabled and their surviving spouses are eligible for property tax exemptions of $24,793 or $29,753, if their disability is service-connected, of their property's assessed value. The exemption amount increases by 3% each year.

The state and local government share the tax loss. The state shall reimburse city, county, and special purpose governments, but not school districts, 50% of the forgone operating revenues.

Active-duty military members are eligible for a property tax exemption of up to $60,000. Beginning 1 July 2006, the amount of the exemption is increased by 3% each year.

The state and local government share the tax loss. The state shall reimburse city, county, and special purpose governments, but not school districts, 50% of the forgone operating revenues. 

Pennsylvania

Pennsylvania residents are eligible for an exemption from a portion of the value of their property. The exemption is only offered in jurisdictions that approve an additional local income tax increase.

The state and local government share the tax loss. The exemptions are funded through a combination of dedicated state gaming revenues and the increases in local income or net profits taxes.

Veterans who are blind, paraplegic, have lost two or more limbs, or have a total or permanent service-connected disability are eligible for total property tax exemption.

Not specified in state statutes.

Rhode Island

Veterans and their surviving spouses are eligible for property tax exemption. The amount varies by town. Permanently disabled veteran and their surviving spouses are eligible for full property tax exemption. Gold Star parents qualify for a $3,000 tax exemption. Veterans who are totally disabled and received assistance in getting "specially adapted housing" are eligible for a $30,000 property tax benefit.

Local governments cover their tax loss.

People who are visually impaired are eligible for a property tax exemption of up to $6,000 of assessed value. Some towns offer different exemptions.

Local governments cover their tax loss.

South Carolina

People who are paraplegic or hemiplegic are eligible for property tax exemption of up to one acre.

State and local government share the tax loss.

Veterans who are disabled, former law enforcement officers with a disability, and former firefighters with a disability are eligible for a full property tax exemption.

State and local government share the tax loss.

People over the age of 65, people who are blind, and people with a total disability are eligible for an exemption on the first $50,000 fair market value of their home.

The state reimburses local governments for the tax loss.

Homeowners are eligible for a full exemption of property taxes imposed for school operating costs.

State and local governments share the tax loss. Local school districts are reimbursed by the state for lost revenue based on the formula set forth in statute. Tier 1 and Tier 2 reimbursement levels are fixed amounts based on original reimbursement rates and Tier 3 is increased annually.

South Dakota

Veterans who are paraplegic or disabled are eligible for a property tax exemption on the first $150,000 of their homes value.

Local governments cover their tax loss.

Texas

Property owners qualify for a $40,000 school district homestead exemption. People 65 and older and people with disabilities qualify for an additional $10,000 homestead exemption.

Local governments cover their tax loss.

Veterans with a disability qualify for a partial property tax exemption. The amount of the exemption is based on their disability grading which is determined by the U.S. Veteran's Administration.

Local governments cover their tax loss.

Utah

Homeowners who live in their primary residence at least 183 days qualify for a property tax exemption of 45% of their home's fair market value.

Local governments cover their tax loss.

People who are blind are eligible for a tax exemption of up to $11,500 of taxable property value.

Local governments cover their tax loss.

Vermont

Qualifying homeowners are eligible for up to $8,000 in property tax credit.

•Applicant's property qualifies as a homestead and have filed a Homestead Declaration for the current year's grand list.

•Have lived in Vermont for the full prior calendar year.

•Were not claimed as a dependent of another taxpayer.

•Have the property as their homestead as of April 1.

• Applicant meets the household income criteria (see form for current year income limit). The maximum household income for 2022 is $134,800

The state reimburses local governments for the tax loss.

Veterans who fit any of the categories below are eligible for a $10,000 minimum property tax exemption.

• Disability compensation for 50% or higher disability or
• Non-Service-connected pension ("improved pension") or
• Military retirement pay for a permanent medical military retirement

Local governments cover their tax loss.

Virginia

People over the age of 65 and people with disabilities are eligible for a property tax exemption equal to the portion of the tax which represents the increase in tax liability since the year the taxpayer reached the age of 65 or became disabled.

Local governments cover their tax loss.

Veterans with a 100% disability are eligible for a full property tax exemption.

Not specified in state statutes.

Surviving spouses of members of the armed forces killed in action are eligible for a full exemption from property taxes.

Not specified in state statutes.

Localities can offer property tax exemption to the surviving spouses of any law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel who was killed in the line of duty.

Local governments cover their tax loss.

West Virginia

People over the age of 65 or people who are disabled are exempt from taxes on the first $20,000 of their homes assessed value.

Local governments cover their tax loss.

Wisconsin

Homeowners may qualify for a property tax credit. The amount of the credit is dependent on the funds collected from lottery and gaming proceeds. Based on available funds and the number of properties that qualify, the Department of Revenue determines a maximum credit value (MCV). The credit amount for each qualifying property is then calculated by multiplying the MCV (or the actual value of the property if that value is less than the MCV) by the applicable school tax rate. This is the amount of credit provided for that property.

The state reimburses local governments for the tax loss.

Wyoming

Veterans are eligible for a property tax exemption of up to $3,000 of assessed value.

The state reimburses local governments for the tax loss.

Arizona

Senior Citizen Property Tax Refund Credit (2021)

Refundable credit to income tax bill for property taxes accrued or rent, or both, paid in that taxable year. Only homesteads are eligible for this benefit.

The benefit amount varies based on income.

• Paid property taxes or rent on a main home in Arizona during the tax year.
• Were 65 or older by December 31 of the tax year or received Title 16 Supplemental Security Income.
• Earned a total household income less than $3,751 and the taxpayer lived alone, or the total household income was less than $5,501.

Colorado

Property Tax, Rent, Heat (PTC) Rebate is available to Colorado residents based on income including people with disabilities and older adults to help with their property tax, rent, and/or heat expenses. The rebate amount can be up to $1,044 a year for applicants and for those that apply in 2023, they can receive up to a $1,000 refundable tax credit. 

• Lived in Colorado from January 1 - December 31, 2022.
• Total income from all sources was less than $16,925 for single filers and $22,858 for married filing jointly.
• As of December 31, 2022, applicants must meet one of the criteria below:
• Age 65 or older
• A surviving spouse, age 58 or older. If the applicant was divorced before their spouse died, they are not considered a surviving spouse.
• A disabled person of any age who was unable to engage in any substantial gainful activity for medical reasons.
• Applicant's also must have qualified for full benefits from January 1 - December 31, 2022 from a bona fide public or private plan or source, based solely on their disability.
• Paid property tax, rent or heating bills during this PTC period.
• Can not have been claimed as a dependent on someone else's federal income tax return.

Connecticut

State law provides a property tax credit program for Connecticut owners in residence of real property, who are elderly (65 and over) or totally disabled, and whose annual incomes do not exceed certain limits. The credit is based on a graduated income scale. The maximum credit is $1,250 for married couples and $1,000 for single people.

• 65 and older or totally disabled.

District of Columbia

A property may not be taxed on more than a 10 percent increase in the property's assessed value each year. The credit appears automatically as a credit against your real property tax bill.

Hawaii

(Maui tax credit)

Each county can enact its own property tax exemption programs.

The property tax credit amount varies by county as do the income limits. Ex: Honolulu has an income limit of $60,000 and the credit offered is equal to the taxes owed that exceed 3% of the applicants total gross income.

• Income limits vary by county.

Idaho

The program could reduce property taxes by $250 to $1,500 on applicant's home and up to one acre of land.

To qualify for property tax relief, applicants must fit one of the status requirements below:

• Must be 65 or older.
• widow(er)
• blind
• a former prisoner of war or hostage
• a veteran with a service-connected disability.
• or be totally disabled
• fatherless or motherless child under 18 years of age.

Applicant's income must be $33,870 or less.

Indiana

The state offers people over 65 a circuit breaker credit that limits how much their taxes can increase each year. Taxes will increase no more than 2% each year for those who qualify.

• 65 or older
• Have qualified for the homestead standard deduction on their property during the current year and previous year.
• Adjusted gross income of $30,000 or less or $40,000 for married people.
• Have a gross assessed property value of $200,000 or less on the homestead portion

Iowa

Iowa offers property tax or rent relief to eligible applicants. Applicants must meet household income requirements and be 65 or older or totally disabled.

• adjusted gross income of $25,328 or less or
• Total household income less than 250% of the federal poverty level and age 70 or older on December 31, 2022
• Or totally disabled and over 18

Kansas

The refund is 75% of the 2021 general property tax paid or to be paid. The 2021 property tax consists of the 1st half which is due December 20, 2021, and the 2nd half which is due May 10, 2022. The 2021 property tax is the total of both the 1st and 2nd half taxes.

• Kansas resident all of 2021
• Owned and occupied a home in Kansas during 2021,
• Aged 65 years or older for all of 2021 (born before January 1, 1956) and
• "Household income" of $20,900 or less in 2021, and
• House cannot be valued at more than $350,000.

Maine

Taxpayers may receive a portion of the property tax or rent paid during the tax year on the Maine individual income tax return whether they owe Maine income tax or not. If the credit exceeds the amount individual income tax due for the tax year, the excess amount of credit is refunded to the applicant.

• Were Maine residents during any part of the tax year
• Owned or rented a home in Maine during any part of the tax year and lived in that home during the year as a primary residence.
• Paid property tax or rent on the primary residence in Maine during the tax year.
• Meet certain income and property tax and/or rent paid limitations during the tax year.
• Are not married filing separately.

The state offers a local option for property tax relief. Municipalities may elect to provide additional tax relief to homestead residents. The program must provide benefits for owners and renters of homesteads, and they must calculate benefits in a way that provides greater benefits proportionally to claimants with lower incomes in relation to their incomes

• The minimum age cannot be less than 62.

Maryland

Maryland has developed a program which allows credits against the homeowner's property tax bill if the property taxes exceed a fixed percentage of the person's gross income. The credit is based on the amount by which the property taxes exceed a percentage of your income according to the following formula: 0% of the first $8,000 of the combined household income; 4% of the next $4,000 of income; 6.5% of the next $4,000 of income; and 9% of all income above $16,000.

• Applicants must own or have legal interest in the property.
• The property must be their principal residence where they live at least 6 months of the year.
• Applicants net worth, not including the value of the property on which they are seeking the credit or any qualified retirement savings or Individual Retirement Accounts, must be less than $200,000.
• Combined gross household income cannot exceed $60,000.

Massachusetts

Senior citizens (65 or older by December 31 of the tax year), may be eligible to claim a refundable credit on their Massachusetts personal income tax return. The Circuit Breaker tax credit is based on the actual real estate taxes or rent paid on the Massachusetts residential property. Applicants must own or rent and occupy as their principal residence.

• Applicants must be a Massachusetts resident or part-year resident.
• Must be 65 or older by December 31 of the tax year.
• Must file a Schedule CB with Massachusetts personal income tax return.
• Must own or rent residential property in Massachusetts and occupy it as their primary residence.
• For tax year 2022, total Massachusetts income doesn't exceed:

$64,000 for a single individual who is not the head of a household.

$80,000 for a head of household.

$96,000 for married couples filing a joint return.

• Homeowners property tax payments, together with half of water and sewer expense, must exceed 10% of total Massachusetts income for the tax year.
• For renters, 25% of their annual Massachusetts rent must exceed 10% of their total Massachusetts income for the tax year.
• The assessed valuation of the homeowner's personal residence as of January 1, 2022, before residential exemptions but after abatements, cannot exceed $912,000.
• The Schedule CB must be completed within 3 years from the last day for filing the return, without regard to any extension of time to file.

Michigan

The State of Michigan helps pay some property taxes for qualified Michigan homeowners or renters.

Michigan offers an alternate credit to renters who are 65 or older whose rent is more than 40% of their total household resources.

• Applicants must own or have been contracted to pay rent and occupied a Michigan homestead for at least 6 months during the year on which property taxes and/or service fees were levied. Homeowners taxable value was $143,000 or less (unless unoccupied farmland)
• Total household resources were $63,000 or less (part year residents must annualize total household resources to determine if a credit reduction applies)
• Total household resources do not consist solely of payments received from the Michigan Department of Health and Human Services

Minnesota

Minnesota offers a Homestead credit refund for homeowners. They offer two types of refunds:

A regular refund: It is based on your income and property taxes.

A special refund: is based on how much your property tax increased

Regular Refund

Must have owned and lived in their home on January 2, 2023

Household income for 2022 was less than $128,280.

Special Refund

Must have owned and lived in the same home on January 2, 2022, and on January 2, 2023

The applicant's home's net property tax increased by more than 12% from 2022 to 2023.

The net property tax increase was at least $100.

The increase was not because of improvements made to the property.

Missouri

The Missouri Property Tax Credit Claim gives credit to certain senior citizens and 100 percent disabled individuals for a portion of the real estate taxes or rent they have paid for the year. The credit is for a maximum of $750 for renters and $1,100 for owners who owned and occupied their home. The actual credit is based on the amount of real estate taxes or rent paid and total household income (taxable and nontaxable)

The claimant or their spouse must be (a) at least 65 years old on or before the last day of the calendar year;

(b) a veteran of any branch of the armed forces of the United States or the state who became 100% disabled as a result of such service;

(c) 100% disabled;

(d) have reached the age of 60 on or before the last day of the calendar year and received surviving spouse Social Security benefits during the calendar year. The claimant or spouse must be a resident of Missouri for the entire year. For renters/part-year owners, total household income must be $27,200 or less. If married filing combined, total household income must be $29,200 or less. For claimants that owned and occupied the homestead for the entire year, total household income if single must be $30,000 or less. If married filing combined, total household income must be $34,000 or less.

Montana

There is a property tax assistance program that provides graduated levels of tax assistance for the purpose of assisting citizens with limited or fixed incomes. Depending on your marital status and income, the reduction is 80%, 50%, or 30% of the normal tax rate. The income ranges are updated each year for inflation. The benefit only applies to the first $200,000 of the residence's market value.

• Own or currently be under a contract to purchase a home or mobile/manufactured home
• Live in the home as their primary residence for at least seven months of the year
• Have a 2021 Federal Adjusted Gross Income (FAGI), excluding capital and income losses, less than:

Single: $24,607

Married or Head of Household: $32,810

Include their spouse's income in their 2021 FAGI regardless of whether they are a co-owner of the home.

Montana Disabled Veterans Assistance Program

The Montana Disabled Veterans (MDV) Assistance Program helps disabled veterans or their unmarried surviving spouse by reducing the property tax rate on their home. The veteran must have 100% disability from an injury related to service.

The MDV reduction is based on income and marriage status.

The tax reduction is 100%, 80%, 70%, or 50% of the normal tax rate.

• Live in the home as your primary residence for at least seven months of the year
• Have a letter from the U.S. Department of Veterans Affairs (VA) showing your current disability status is 100% for a service-connected disability
• Have a 2021 Federal Adjusted Gross Income (FAGI)-excluding capital income or loss-below the threshold:

Single: $56,892

Married or Head of Household: $65,645

Unmarried Surviving Spouse: $49,599

Nebraska

The Nebraska homestead exemption program is a property tax relief program for six categories of

homeowners:

1. Persons over age 65

2. Veterans totally disabled by a nonservice-connected accident or illness

3. Qualified disabled individuals

4. Qualified totally disabled veterans and their surviving spouses

5. Veterans whose home was substantially contributed to by the department of Veterans

Affairs (VA) and their surviving spouses

6. Individuals who have a developmental disability

The percent of exemption is determined by 10 brackets for people who fall under any of the other categories listed above. The percentage of relief ranges from 10% to 100% of the assessed value of the homestead.

1. Persons over age 65

2. Veterans totally disabled by a nonservice-connected accident or illness

3. Qualified disabled individuals

4. Qualified totally disabled veterans and their surviving spouses

5. Veterans whose home was substantially contributed to by the department of Veterans

Affairs (VA) and their surviving spouses

6. Individuals who have a developmental disability

New Hampshire

The Low & Moderate Income Homeowners Property Tax Relief program lessens the economic burden of the state education property tax for eligible applicants. The tax relief is dependent on income, property value, and the tax rate.

• Single with adjusted gross income equal to or less than $37,000; or
• Married or head of NH household with adjusted gross income less than or equal to $47,000.
• Owns a homestead subject to the State Education Property Tax.
• Has resided in that homestead on April 1 of the year for which the claim is made.

New Mexico

New Mexico offers people over the age of 65 and with gross incomes of $16,000 a property tax rebate. The property tax rebate cannot exceed $250 or for a married taxpayer filing a separate return, the rebate can't exceed $125.

• Income is $16,000 or less.
• The applicant was 65 or older on the last day of the tax year.
• Resident of New Mexico
• Present in New Mexico for at least 6 months of the year.
• Were not claimed as a dependent of another taxpayer.
• Were not an inmate of a public institution for more than 6 month of the year

North Carolina

People 65 and older and people with total disabilities are eligible for a property tax deferment. Qualifying homeowners can defer the portion of the principal amount of tax that is imposed for the current tax year on their permanent residence and exceeds the percentage of the qualifying owner's income.

For applicants with income below the eligible level taxes in excess of 4% may be deferred. Those with income above the eligible level and below 150% of eligible income may defer taxes in excess of 5%.

• The owner has an income for the preceding calendar year of not more than 150% of the income eligibility limit.
• The owner is at least 65 or totally disabled.
• Resident of North Carolina.

North Dakota

The Renter's Refund program provides a partial refund on rent for a renter's place of residence or a mobile home lot. Refunds can be up to $400. If 20% of their annual rent exceeds 4% of their annual income, they will receive a refund for the over payment.

Renter's Refund

• Not have income that exceeds $42,000, including the income of a spouse and any dependents, for the calendar year preceding the assessment date. There is no asset limitation for renters.
• Have annual rent payments that are a certain percentage of income. If 20% of annual rent exceeds 4% of annual income, renters will receive a refund for the over payment.

North Dakota

People 65 and over and people with a total disability are eligible for a property tax credit. The credit amount is dependent on the applicant's income.

• 65 or over or have a permanent and total disability.
• Value of assets including the value of the homestead cannot exceed $500,000
• Income cannot exceed $42,000

Oklahoma

The claim for credit or refund of property taxes is offered to homeowners whose property taxes exceed a threshold of 1% of income if gross income is $12,000 or less. The maximum credit offered is $200.

• Head of the household must be 65 years or older or totally disabled.
• Income cannot exceed $12,000 for the previous year

Pennsylvania

The property tax/rent rebate program is available to age 65 and older; widows and widowers age 50 and older; and people with disabilities age 18 and older. The maximum standard rebate is $650, but supplemental rebates for qualifying homeowners can boost rebates to $975. A person's income will determine the rebate that they receive.

• People age 65 and older; widows and widowers age 50 and older; and people with disabilities age 18 and older all qualify
• The income limit is $35,000 a year for homeowners and $15,000 annually for renters

Rhode Island

Homeowners and renters may be eligible for a refundable tax credit. The credit is based on property taxes in excess of income. The maximum amount of relief for homeowners is $415.

For people with income below $6,000, the credit is the taxes in excess of 3% of income. For people with income between $6,001 and $9000, the credit is the taxes in excess of 4% of income. Individuals with income between $9,001-$12,000 receive a credit of the taxes in excess of 5%. Individuals with incomes between $12,001 and $30,000 receive a credit of the taxes in excess of 6%

To qualify for the property tax relief credit applicants must meet all of the following conditions:

• must be sixty-five (65) years of age or older and/or disabled.
• must have been domiciled in Rhode Island for the entire calendar year 2021.
• household income must have been $30,000.00 or less.
• must have lived in a household or rented a dwelling that was subject to property taxes.
• must be current on property tax and rent payments due on their homestead for all prior years and on any current installments.

South Dakota

The elderly and people with disabilities are eligible for property tax relief. The relief is distributed on a graduated scale based on income.

• At least 66 years old, on or before January 1st of the current year or have a disability
• income of less than $14,949 for a single member household or $10,141 for a multiple member family home.
• Been a South Dakota resident the entire previous year

A paraplegic person or the un-remarried widow or widower of such a person, and paraplegic veterans may be eligible for exemption of property taxes based on a sliding scale of household income.

• Household income must be $18,000 or less for single filers or $22,000 or less for joint tax filers.
• Veteran who is paraplegic or a person who is paraplegic.
• Own and occupy your home

Utah

Qualifying senior citizens or surviving spouses whose income is below a statutorily mandated level (the level changes each year) qualify for the property tax circuit breaker.

Applicants are eligible for up to $1,100 of property tax abatement, the amount is dependent on income. Plus, applicant may qualify for an additional credit equal to the tax on 20 percent of a home's fair market value.

Renters are eligible for a refund of up to $1,061. The refund amount is dependent on income and percentage of rent paid.

• The applicant must be 66 years of age as of December 31st of the year for which they are applying.
• A widow or widower of any age may qualify.
• The applicant must furnish their own financial support for the year and cannot be claimed as a dependent on someone else's tax return.
• The applicant must have resided in the state of Utah for the entire calendar year for which they are applying.
• Your 2021 total household income was less than $35,807

Washington

Washington has property tax relief for senior citizens and people with disabilities. The property tax exemption reduces property tax and freezes the taxable value of applicants home the first year they qualify. Depending on the applicant's income, they may be eligible for a partial exemption of the regular levies.

By December 31 of the assessment year, applicants must be any of the following:

• At least 61 years of age.

• At least 57 years of age and the surviving spouse or domestic partner of a person who was

an exemption participant at the time of their death.

• Unable to work because of a disability.

• A disabled veteran with a service-connected evaluation of at least 80% or receiving compensation from the United States Department of Veterans Affairs at the 100% rate for a service-connected disability

• Must own their home by Dec. 31st of the assessment year. A home jointly owned by a married couple, registered domestic partners, or co-tenants is considered wholly owned by each joint owner. Only one owner must meet the age or disability requirements.
• Must occupy their home at least 6 months of the assessment year.
• Combined disposable income cannot exceed the county's income threshold which is the greater of $40,000 or 65% of the county median household income.

West Virginia

Senior citizens are eligible for a tax credit. Qualifying seniors must have income which is less than 150% of federal poverty guidelines.

• Income less than $20,385 for 1 person. The income limit increases with each additional person living in a household.
• Have paid their property taxes.
• Income less than 150% of the Federal Poverty Guidelines.

People whose property taxes exceeded 4% of their income are eligible for the Homestead Excess Property Tax Credit. The maximum credit cannot exceed $1,000.

• Property taxes paid must exceed 4% of applicant's income.
• Income is $40,770 or less for one person. The income limit increases with each additional person living in a household.

Wisconsin

Wisconsin offers a homestead tax credit. People with incomes $24,680 or less are eligible for the credit and the maximum credit available is $1,168.

• Legal resident of Wisconsin for the entire year.
• 18 years of age or older.
• Applicant has less than $24,680 in household income for 2022.