Home › Lower-Income Homeowners Property Tax Exemptions for Lower-Income Homeowners by State States whose main statewide property tax relief program includes help for lower-income homeowners, from official state sources. Many states have additional separate programs; your assessor can tell you about them.
Widow, Widower and Disability Exemption; Senior Valuation Protection Arizona Department of Revenue · Arizona
Seniors Disability Income-based
What it does Arizona has no general homestead exemption. Widows, widowers and people with a total and permanent disability can get a limited assessed-value exemption, and seniors can freeze their home's valuation (Senior Freeze).
Who qualifies Widows/widowers, people with total and permanent disability, and seniors who meet income limits.
How to apply Apply with your county assessor. Last checked Oct 21, 2026 · Official source ↗
Homeowners Elderly/Disabled Circuit Breaker Tax Relief Program Connecticut Office of Policy and Management · Connecticut
Seniors Disability Income-based
What it does A property tax credit for elderly or totally disabled homeowners with qualifying income. Connecticut has no statewide general homestead exemption.
Who qualifies Owners 65 or older, or totally disabled, who meet the income limits.
How to apply Apply at your local assessor's office between February 1 and May 15. Last checked Oct 21, 2026 · Official source ↗
Homestead Refund Kansas Department of Revenue · Kansas
Seniors Disability Income-based
What it does A refund of part of the property tax paid on your home.
Who qualifies Kansas residents with household income under the limit who are 55 or older, disabled, blind, or have a dependent child.
How to apply File Form K-40H with the Kansas Department of Revenue. Last checked Oct 21, 2026 · Official source ↗
Property Tax Credit Missouri Department of Revenue · Missouri
Seniors Disability Income-based
What it does A credit of up to $1,100 for homeowners based on property taxes paid. Missouri has no general homestead exemption.
Who qualifies Seniors 65 or older, people who are 100% disabled, and certain surviving spouses, within income limits.
How to apply File Form MO-PTC with the Missouri Department of Revenue. Last checked Oct 21, 2026 · Official source ↗
Property Tax Assistance Program (PTAP) Montana Department of Revenue · Montana
Income-based
What it does Reduces property taxes on your primary residence if you have a fixed or limited income.
Who qualifies Owners who live in the home at least seven months a year and meet the income limits.
How to apply Apply with the Montana Department of Revenue by April 15. Last checked Oct 21, 2026 · Official source ↗
Homestead Exemption Nebraska Department of Revenue · Nebraska
Seniors Disability Veterans Income-based
What it does Relief from property taxes on a homestead for qualifying owners.
Who qualifies Owners 65 or older, certain disabled individuals, and certain disabled veterans, within income limits.
How to apply File Form 458 with your county assessor between February 2 and June 30. Last checked Oct 21, 2026 · Official source ↗
Low and Moderate Income Homeowners Property Tax Relief New Hampshire Department of Revenue Administration · New Hampshire
Income-based
What it does State property tax relief for lower-income homeowners. Elderly and other exemptions are set locally.
Who qualifies Homeowners who owned and lived in the homestead on April 1 and meet the income limits.
How to apply File Form DP-8 or apply online through Granite Tax Connect between May 1 and June 30. Last checked Oct 21, 2026 · Official source ↗
ANCHOR Property Tax Relief New Jersey Division of Taxation · New Jersey
Most homeowners Income-based
What it does An annual property tax relief benefit for homeowners and renters.
Who qualifies New Jersey residents who owned and occupied their principal residence, within the income limits.
How to apply Apply with the New Jersey Division of Taxation. Last checked Oct 21, 2026 · Official source ↗
School Tax Relief (STAR) New York State Department of Taxation and Finance · New York
Most homeowners Seniors Income-based
What it does Reduces school taxes on your primary residence through a credit or exemption; Enhanced STAR gives seniors more.
Who qualifies Owners whose home is their primary residence, within income limits.
How to apply Register for the STAR credit with New York State. Last checked Oct 21, 2026 · Official source ↗
Elderly or Disabled Homestead Exclusion North Carolina Department of Revenue · North Carolina
Seniors Disability Income-based
What it does Excludes part of the appraised value of your residence from property tax.
Who qualifies Owners 65 or older, or totally and permanently disabled, within the income limit.
How to apply File Form AV-9 with your county tax assessor by June 1. Last checked Oct 21, 2026 · Official source ↗
Homestead Property Tax Credit North Dakota Office of State Tax Commissioner · North Dakota
Seniors Disability Income-based
What it does Reduces the taxable value of your home.
Who qualifies Owners 65 or older, or permanently and totally disabled, within the income limit.
How to apply Apply with your local assessor or county director of tax equalization. Last checked Oct 21, 2026 · Official source ↗
Homestead Exemption Ohio Department of Taxation · Ohio
Seniors Disability Veterans Income-based
What it does Exempts part of the market value of your home from property tax.
Who qualifies Owners 65 or older, permanently and totally disabled, or a qualifying surviving spouse, within income limits; disabled veterans have a separate exemption.
How to apply File with your county auditor by December 31. Last checked Oct 21, 2026 · Official source ↗
Property Tax Relief Credit (RI-1040H) Rhode Island Division of Taxation · Rhode Island
Seniors Disability Income-based
What it does A state credit for property tax or rent paid. Homestead exemptions are set by each city or town.
Who qualifies Residents 65 or older or disabled, within the household income limit.
How to apply File Form RI-1040H with the Division of Taxation by April 15. Last checked Oct 21, 2026 · Official source ↗
Property Tax Relief Programs South Dakota Department of Revenue · South Dakota
Most homeowners Seniors Disability Income-based
What it does South Dakota offers an owner-occupied classification plus assessment freeze and reduction programs for seniors and people with disabilities.
Who qualifies Owner-occupants; seniors and disabled homeowners within income limits.
How to apply Apply with your county director of equalization. Last checked Oct 21, 2026 · Official source ↗
Property Tax Relief Program Tennessee Comptroller of the Treasury · Tennessee
Seniors Disability Veterans Income-based
What it does Reimburses part or all of the property taxes paid on your home.
Who qualifies Low-income elderly and disabled homeowners, plus disabled veterans and their surviving spouses.
How to apply Apply through your county trustee or city collecting official. Last checked Oct 21, 2026 · Official source ↗
Homestead Declaration and Property Tax Credit Vermont Department of Taxes · Vermont
Most homeowners Income-based
What it does Declaring your homestead sets your education tax rate and lets you apply for a property tax credit.
Who qualifies Vermont residents who own and occupy their home as their principal residence on April 1.
How to apply File the homestead declaration (HS-122) with the Vermont Department of Taxes each year. Last checked Oct 21, 2026 · Official source ↗
Local Real Estate Tax Relief for the Elderly and Disabled Virginia Department of Taxation · Virginia
Seniors Disability Income-based
What it does Virginia lets each locality offer real estate tax exemptions or deferrals for older and disabled homeowners. There is no statewide homestead exemption.
Who qualifies Owners 65 or older or permanently and totally disabled, within local income and asset limits.
How to apply Apply with your city or county commissioner of the revenue. Last checked Oct 21, 2026 · Official source ↗
Property Tax Exemption for Seniors and People with Disabilities Washington Department of Revenue · Washington
Seniors Disability Veterans Income-based
What it does Reduces property taxes on your primary residence.
Who qualifies Owners 61 or older, retired due to disability, or qualifying disabled veterans, below the county income threshold.
How to apply Apply with your county assessor. Last checked Oct 21, 2026 · Official source ↗
Homestead Credit Wisconsin Department of Revenue · Wisconsin
Income-based
What it does A credit for property taxes or rent paid by lower-income households.
Who qualifies Wisconsin residents within the household income limit.
How to apply Claim on Schedule H or H-EZ with the Wisconsin Department of Revenue. Last checked Oct 21, 2026 · Official source ↗
Homeowner Exemption Wyoming Department of Revenue · Wyoming
Most homeowners Income-based
What it does An exemption on owner-occupied homes, plus a property tax refund program.
Who qualifies Owners who occupy the home as their primary residence.
How to apply Apply online through the Wyoming Property Tax Division. Last checked Oct 21, 2026 · Official source ↗