Homestead Exemption by State
Every state on this site with a verified general homestead exemption for owner-occupied primary residences is listed below. A homestead exemption is the broadest of the exemption types this site tracks — it does not require age, disability, or veteran status, only that you own and occupy the home as your primary residence — but the mechanism and amount differ significantly by state, from a flat dollar exemption to a percentage reduction to, in a few states, an assessment cap that limits how fast your taxable value can rise year over year. The table below compares the mechanism, benefit, and filing deadline for every state that offers one; click through to any state for the full eligibility rules and a worked example using that state's own median tax rate.
Homestead Exemption by State comparison table
| State | Program | Mechanism | Benefit | Requirement | Deadline | Verified |
|---|---|---|---|---|---|---|
| Alabama | Regular Homestead Exemption (Homestead 1 / H-1) | Value reduction | $4,000 | Owner-occupant | Apply with the county tax assessing official between October 1 and December 31 for the current year (or any time during the year for the following year). | Jul 2026 |
| Arkansas | Homestead Property Tax Credit (Amendment 79) | Flat credit | $600 | Owner-occupant | Apply/claim with the county assessor; the credit is not allowed after October 15 of the year after the assessment year. | Jul 2026 |
| California | Homeowners' Exemption | Value reduction | $7,000 | Owner-occupant | File claim form BOE-266 by February 15 for the full $7,000 exemption; late filings between February 16 and December 10 receive a partial exemption ($5,600). | Jul 2026 |
| District of Columbia | Homestead Deduction | Value reduction | $89,850 | Owner-occupant | Filed electronically via MyTax.DC.gov. If filed and approved between October 1 and March 31, benefits apply for the entire tax year; if between April 1 and September 30, benefits apply to the second half of the tax year only. | Jul 2026 |
| Florida | Additional Homestead Exemption (up to $25,000 on value over $50,000) | Value reduction | $25,000 | Owner-occupant | March 1 of the tax year (granted with the homestead application, Form DR-501). | Jul 2026 |
| Florida | Homestead Exemption (first $25,000) | Value reduction | $25,000 | Owner-occupant | March 1 of the tax year (file Form DR-501 with county property appraiser). | Jul 2026 |
| Florida | Save Our Homes Assessment Limitation | Assessment freeze | Assessment freeze | Owner-occupant | Applies automatically once homestead is granted; portability transfer (Form DR-501T) must be filed by March 1. | Jul 2026 |
| Georgia | Standard Homestead Exemption | Value reduction | $2,000 | Owner-occupant | April 1 of the taxable year | Jul 2026 |
| Illinois | General Homestead Exemption | Value reduction | $6,000 | Owner-occupant | Varies by county; in most counties the exemption is granted automatically once established, Cook County requires annual application. | Jul 2026 |
| Indiana | Homestead Standard Deduction | Value reduction | $48,000 | Owner-occupant | File Form HC10 (State Form 05473) with the county auditor by January 15 of the year the taxes are first due and payable; automatic carryover thereafter. | Jul 2026 |
| Indiana | Supplemental Homestead Deduction | % reduction | 40% | Owner-occupant | No separate application; granted automatically to any property receiving the Homestead Standard Deduction. | Jul 2026 |
| Louisiana | Homestead Exemption | Value reduction | $7,500 | Owner-occupant | Filed once with the parish assessor; remains in effect as long as the owner continues to own and occupy the property (no annual refiling). | Jul 2026 |
| Maine | Maine Resident Homestead Property Tax Exemption | Value reduction | $25,000 | Owner-occupant | Application must be delivered to the local assessor no later than April 1. | Jul 2026 |
| Maryland | Homeowners' Property Tax Credit Program (Circuit Breaker) | Flat credit | Flat credit | Income limit applies | Filed annually with SDAT. | Jul 2026 |
| Maryland | Homestead Property Tax Credit | Assessment freeze | Assessment freeze | Owner-occupant | One-time application filed with SDAT to establish eligibility; no annual refiling once approved. | Jul 2026 |
| Michigan | Principal Residence Exemption (PRE) | Full exemption | Full exemption | Owner-occupant | File Form 2368 on or before June 1 (to affect the summer levy) or November 1 (winter levy) of the year the exemption is claimed. | Jul 2026 |
| Minnesota | Homestead Market Value Exclusion | Value reduction | $38,000 | Owner-occupant | The exclusion is applied automatically once a property has homestead classification. Homestead classification requires a one-time application filed with the county assessor (generally by December 31 of the assessment year for which homestead status is sought). | Jul 2026 |
| Mississippi | Homestead Exemption — Regular Exemption (Tier 1) | Flat credit | $300 | Owner-occupant | File the homestead exemption application in person at the county Tax Assessor's office between January 1 and April 1 of the year in which the exemption is sought. | Jul 2026 |
| Montana | Property Tax Assistance Program (PTAP) | % reduction | 80% | Income limit applies | April 15. | Jul 2026 |
| New York | Basic STAR (School Tax Relief) | Value reduction | $30,000 | Income limit applies | New applicants register for the STAR credit with NYS Tax Department; STAR exemption applications are filed with the local assessor by the local taxable status date (commonly March 1). | Jul 2026 |
| North Dakota | Primary Residence Credit | Flat credit | $1,600 | Owner-occupant | Apply online at tax.nd.gov/prc during the annual window January 1-April 1. | Jul 2026 |
| Ohio | Owner-Occupancy Tax Reduction (2.5% Owner-Occupancy Credit) | % reduction | 2.5% | Owner-occupant | December 31 of the year for which the reduction is sought (form DTE 105C). | Jul 2026 |
| Oklahoma | Additional Homestead Exemption | Value reduction | $1,000 | Income limit applies | File OTC Form 994 with the county assessor on or before March 15. | Jul 2026 |
| Oklahoma | Homestead Exemption | Value reduction | $1,000 | Owner-occupant | File OTC Form 921 with the county assessor on or before March 15 (or within 30 days after receipt of a valuation-increase notice). | Jul 2026 |
| South Carolina | Special 4% Assessment Ratio for Owner-Occupied Legal Residence | % reduction | % reduction | Owner-occupant | Application filed with the county assessor before the first penalty date for property taxes due for the tax year. | Jul 2026 |
| Texas | General Residence Homestead Exemption | Value reduction | $140,000 | Owner-occupant | Generally filed before May 1 (April 30); a late application may be filed up to two years after the delinquency date (Tax Code 11.431). | Jul 2026 |
| Utah | Primary Residential Exemption | % reduction | 45% | Owner-occupant | See program details | Jul 2026 |
| Washington | Property Tax Deferral for Homeowners with Limited Income | Deferral | Deferral | Income limit applies | Application and supporting documents due by September 1; must renew each year. | Jul 2026 |
| Wyoming | Homeowner Property Tax Exemption (Single-Family Residential) | % reduction | 25% | Owner-occupant | For tax year 2026, an owner-occupancy affidavit is filed with the county assessor (online at ptd.wyo.gov/OWNEROCC) by March 1, 2026. | Jul 2026 |
"Mechanism" describes how the exemption reduces your bill; "Scope" (All taxes, School only, County only, or Varies) is on each state's own program page. Figures are cited to statute and dated — see each program page for the source.
See the methodology for how figures are verified and estimates computed.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.