Property Tax Freeze, Deferral & Circuit Breaker Credits by State
States use four main kinds of property tax relief for homeowners. Here is how each works and which states use it in their main statewide program.
Freezes and assessment limits
Lock or cap how fast your taxable value or bill can rise.
Arizona · Delaware · Florida · Illinois · Maryland · Montana · Nevada · South Dakota
Credits and refunds (circuit breakers)
Pay back part of your property tax, usually based on income. Programs that scale relief to income are often called circuit breakers.
Arkansas · Connecticut · Delaware · Iowa · Kansas · Maryland · Missouri · New York · North Dakota · Rhode Island · Tennessee · Vermont · Wisconsin · Wyoming
Deferrals
Let you postpone property taxes until the home is sold, usually for seniors; the deferred tax becomes a lien.
Exemptions
Remove part of your home's value from taxation.
Alabama · Alaska · Arizona · California · Colorado · Connecticut · District of Columbia · Florida · Georgia · Hawaii · Idaho · Illinois · Indiana · Iowa · Kentucky · Louisiana · Maine · Massachusetts · Michigan · Mississippi · Missouri · Montana · Nebraska · New Hampshire · New Mexico · New York · North Dakota · Ohio · Oklahoma · Oregon · Pennsylvania · Rhode Island · South Carolina · South Dakota · Texas · Utah · Virginia · Washington · West Virginia · Wyoming
Based on 51 statewide programs from official sources, last checked Oct 21, 2026. Related free tools: DPA Finder for down payment help before you buy.