Property Tax Exemption Deadlines by State
Every verified property tax exemption on this site has a filing deadline, and they are not standardized — some states set a fixed calendar date, some tie the deadline to a fixed period before the tax year, and some allow a late-filing window measured in years after the fact. Missing a deadline can mean losing a full year of savings even when you clearly qualify, so the table below collects every deadline this site has verified in one place, organized by state and program, rather than requiring you to open fifty separate pages to compare them. Renewal is a separate question from the initial filing deadline — some exemptions renew automatically once granted, some must be re-filed annually, and that is noted alongside each deadline. As with every figure on this site, deadlines are cited to the state statute or official tax-agency source and dated when last verified; click through to any program's own page for the full citation and application details.
Property Tax Exemption Deadlines by State comparison table
| State | Program | Deadline | Renewal |
|---|---|---|---|
| Alabama | Principal Residence Exemption for Permanently and Totally Disabled Persons | Apply with the county tax assessing official between October 1 and December 31. Disability is certified by receipt of a disability pension/annuity or by two licensed Alabama physicians on Form PT-PA-1. | Varies |
| Alabama | Principal Residence Exemption for Persons 65 or Older (Homestead 3 / H-3) | Apply with the county tax assessing official between October 1 and December 31 for the current year. | Varies |
| Alabama | Regular Homestead Exemption (Homestead 1 / H-1) | 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). | Automatic |
| Alaska | Disabled Veteran Property Tax Exemption (State-Mandated) | Filed with the local borough/city assessor by the municipality's deadline (e.g., Matanuska-Susitna Borough through April 30). | Varies |
| Alaska | Senior Citizen Property Tax Exemption (State-Mandated) | Filed with the local borough/city assessor; deadline is set by the municipality (e.g., Matanuska-Susitna Borough accepts timely applications through April 30). Many boroughs use a ~January 15-April deadline. | Varies |
| Alaska | Widow/Widower (Age 60+) Continuation of Senior/Disabled-Veteran Exemption | Filed with the local borough/city assessor by the municipality's deadline; provide marriage and death certificates on first filing. | Varies |
| Arizona | Property Tax Exemption for Persons with a Total and Permanent Disability | File with the county assessor January 2 to March 1 for the 2026 tax year. | Annual |
| Arizona | Property Tax Exemption for Veterans with a Service-Connected Disability | File with the county assessor January 2 to March 1 for the 2026 tax year. | Annual |
| Arizona | Property Tax Exemption for Widows and Widowers | File with the county assessor during the application window January 2 to March 1 for the 2026 tax year (late-filing relief may be available by petition). | Annual |
| Arkansas | Amendment 79 Assessed Value Freeze for Seniors (65+) and Disabled Homeowners | Apply with the county assessor's office (no fixed statewide annual deadline; establish the freeze after qualifying). | Automatic |
| Arkansas | Homestead Property Tax Credit (Amendment 79) | Apply/claim with the county assessor; the credit is not allowed after October 15 of the year after the assessment year. | Automatic |
| California | Disabled Veterans' Exemption | File claim BOE-261-G. For 100% of the basic exemption, file by January 1 following the qualifying event or within 90 days, whichever is later. Late claims receive 90%. | Varies |
| California | Homeowners' Exemption | 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). | Automatic |
| Colorado | Property Tax Exemption for Qualifying Disabled Veterans and Gold Star Spouses | Application period is January 1 through July 1 (timely deadline). Late applications are accepted through August 1 but forfeit appeal rights if denied. Filed with the county assessor. | Automatic |
| Colorado | Senior Property Tax Exemption (Senior Homestead Exemption) | Application period is January 1 through July 15 (timely deadline). Late applications are accepted through August 15 but forfeit appeal rights if denied. Filed with the county assessor. | Automatic |
| Connecticut | Exemption for Taxpayers With Disabilities | File proof of qualifying disability with the municipal assessor. | Varies |
| Connecticut | Exemption for the Blind | File proof of blindness with the municipal board of assessors. | Varies |
| Connecticut | Exemption for Veterans With Disability Ratings or Limb Loss | File VA disability-rating proof with the municipal assessor. | Varies |
| Connecticut | Exemption for Wartime Veterans and 30-Year Retirees (Basic Veterans' Exemption) | File proof of qualifying service (honorable discharge) with the municipal assessor or town clerk. | Automatic |
| Connecticut | Homeowners' Elderly and Disabled (Circuit Breaker) Tax Relief Program | Filed with the municipal assessor between February 1 and May 15. | Varies |
| Connecticut | Property Tax Exemption for Veterans With a Permanent and Total (P&T) Disability Rating | Filed with the municipal assessor. | Varies |
| Delaware | Disabled Veterans School Property Tax Credit | April 30 for the upcoming tax year. | Automatic |
| Delaware | Senior School Property Tax Credit | April 30 (statewide) for the upcoming tax year; the credit is not permitted retroactively. | Automatic |
| District of Columbia | Disabled Property Owner Tax Relief | Filed electronically via MyTax.DC.gov (same timing as the Homestead Deduction). | Automatic |
| District of Columbia | Disabled Veterans Homestead Deduction | Application filed with the District of Columbia Office of Veterans Affairs (OVA); OVA certifies eligibility to the Office of Tax and Revenue. | Varies |
| District of Columbia | Homestead Deduction | 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. | Automatic |
| District of Columbia | Senior Citizen Property Tax Relief | Filed electronically via MyTax.DC.gov (same timing as the Homestead Deduction: full-year benefit if approved Oct 1-Mar 31; second half only if approved Apr 1-Sep 30). | Automatic |
| Florida | $5,000 Exemption for Blind Persons and Totally & Permanently Disabled Persons | March 1 (Form DR-501). | Automatic |
| Florida | $5,000 Widow's / Widower's Exemption | March 1 (Form DR-501). | Automatic |
| Florida | Additional Homestead Exemption (up to $25,000 on value over $50,000) | March 1 of the tax year (granted with the homestead application, Form DR-501). | Automatic |
| Florida | Homestead Exemption (first $25,000) | March 1 of the tax year (file Form DR-501 with county property appraiser). | Automatic |
| Florida | Property Tax Discount for Veterans 65+ with Combat-Related Disability | March 1 annually (VA letter stating disability percentage, proof of honorable discharge, and proof of age required). | Automatic |
| Florida | Save Our Homes Assessment Limitation | Applies automatically once homestead is granted; portability transfer (Form DR-501T) must be filed by March 1. | Automatic |
| Florida | Total Exemption for Quadriplegic Homestead | March 1 (with medical certification, e.g., Form DR-416). | Automatic |
| Florida | Total Exemption for Surviving Spouse of First Responder or Military Member Who Died in the Line of Duty | March 1 (with certification of the qualifying death). | Automatic |
| Florida | Total Exemption for Veteran with Service-Connected Total and Permanent Disability | March 1 (may apply before receiving VA documentation; granted retroactive to original application date once VA letter received, with refund of excess taxes). | Automatic |
| Georgia | Homestead Exemption for Disabled Veterans | April 1 of the taxable year | Automatic |
| Georgia | Homestead Exemption for Unremarried Surviving Spouse of a Peace Officer or Firefighter Killed in the Line of Duty | April 1 of the taxable year | Automatic |
| Georgia | Standard Homestead Exemption | April 1 of the taxable year | Automatic |
| Illinois | General Homestead Exemption | Varies by county; in most counties the exemption is granted automatically once established, Cook County requires annual application. | Automatic |
| Illinois | Homestead Exemption for Persons with Disabilities | File initial Form PTAX-343 (with proof of disability) with the Chief County Assessment Office; renew annually with Form PTAX-343-R. | Annual |
| Illinois | Low-Income Senior Citizens Assessment Freeze Homestead Exemption | Annual filing of Form PTAX-340 with the Chief County Assessment Office each year. | Annual |
| Illinois | Standard Homestead Exemption for Veterans with Disabilities | Annual application (Form PTAX-342) filed with the Chief County Assessment Office; annual re-application by July 1. | Annual |
| Indiana | Deduction for Totally Disabled Veteran (or Surviving Spouse) | Application filed with the county auditor; automatic carryover once approved (Ind. Code 6-1.1-12-17.8). | Automatic |
| Indiana | Homestead Standard Deduction | 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. | Automatic |
| Indiana | Over 65 Circuit Breaker Credit | File with the county auditor; no annual refiling required once approved (must notify the auditor within 60 days of becoming ineligible). | Automatic |
| Indiana | Supplemental Homestead Deduction | No separate application; granted automatically to any property receiving the Homestead Standard Deduction. | Automatic |
| Iowa | Disabled Veteran Homestead Property Tax Credit | July 1 annually (Form 54-049, filed with the homestead exemption Form 54-028). | Automatic |
| Iowa | Homestead Tax Exemption for Claimants 65 Years of Age or Older | July 1 of the assessment year (Form 54-028). Claimants already receiving the homestead credit before July 1, 2026 are automatically awarded the exemption without further filing if they continue to qualify. | Automatic |
| Kansas | Kansas Property Tax Relief for Low Income Seniors (SAFESR, Form K-40PT) | Claim filed annually (Form K-40PT), generally by April 15. | Annual |
| Kentucky | Homestead Exemption (age 65 or older) | Application (Form 62A350) filed with the county Property Valuation Administrator (PVA); to receive the exemption for a given tax year it must be on file by December 31 of that year. The Department of Revenue homestead page itself does not state a filing deadline. | Varies |
| Kentucky | Homestead Exemption (totally disabled) | Application (Form 62A350) filed with the county Property Valuation Administrator (PVA) by December 31 of the tax year. | Annual |
| Louisiana | Homestead Exemption | Filed once with the parish assessor; remains in effect as long as the owner continues to own and occupy the property (no annual refiling). | Automatic |
| Louisiana | Special Assessment Level (assessment freeze) | Filed with the parish assessor. | Automatic |
| Maine | Exemption for the Legally Blind | Application must be delivered to the local assessor no later than April 1. | Automatic |
| Maine | Maine Resident Homestead Property Tax Exemption | Application must be delivered to the local assessor no later than April 1. | Automatic |
| Maine | Veteran Exemption | Application must be delivered to the local assessor no later than April 1. | Automatic |
| Maine | Veteran Specially Adapted Housing Exemption (paraplegic veterans) | Application must be delivered to the local assessor no later than April 1. | Automatic |
| Maryland | Homeowners' Property Tax Credit Program (Circuit Breaker) | Filed annually with SDAT. | Annual |
| Maryland | Homestead Property Tax Credit | One-time application filed with SDAT to establish eligibility; no annual refiling once approved. | Automatic |
| Massachusetts | Legally Blind Persons Exemption (Clauses 37, 37A) | April 1, or three months after the actual (not preliminary) tax bills are mailed for the fiscal year, whichever is later. The deadline cannot be waived or extended by the assessors. | Annual |
| Massachusetts | Senior Citizen Exemption (Clauses 41, 41B, 41C, 41C½) | April 1, or three months after the actual (not preliminary) tax bills are mailed for the fiscal year, whichever is later. The deadline cannot be waived or extended by the assessors. | Annual |
| Massachusetts | Veterans' Exemption (Clauses 22, 22A, 22B, 22C, 22D, 22E, 22F, 22H) | April 1, or three months after the actual (not preliminary) tax bills are mailed for the fiscal year, whichever is later. The deadline cannot be waived or extended by the assessors. | Annual |
| Michigan | Disabled Veterans Exemption | File Form 5107 with the local assessor or Board of Review; may be filed at the March, July, or December Board of Review for the year of the claim. | Automatic |
| Michigan | Principal Residence Exemption (PRE) | 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. | Automatic |
| Minnesota | Homestead Market Value Exclusion | 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). | Automatic |
| Minnesota | Homestead Market Value Exclusion for Veterans with a Disability | Apply to the county assessor by December 31 of the first assessment year for which the exclusion is sought (surviving-spouse applications have their own December 31 / two-year timing rules). | Varies |
| Mississippi | Homestead Exemption — Age 65 or Over / Totally Disabled (Tier 2) | File with the county Tax Assessor between January 1 and April 1; an applicant turning 65 (or becoming totally disabled) must reapply during the next filing period to move into this tier. | Varies |
| Mississippi | Homestead Exemption — Regular Exemption (Tier 1) | 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. | Varies |
| Mississippi | Homestead Exemption — Total Exemption for Service-Connected Disabled Veterans (Tier 3) | File with the county Tax Assessor between January 1 and April 1 of the year sought. | Varies |
| Montana | Montana Disabled Veteran (MDV) Property Tax Assistance Program | April 15. | Varies |
| Montana | Property Tax Assistance Program (PTAP) | April 15. | Varies |
| Nebraska | Nebraska Homestead Exemption - Categories 2, 3 and 6 (Disabled Individuals) | June 30 (file after February 1; county board may extend to July 20). | Annual |
| Nebraska | Nebraska Homestead Exemption - Category 1 (Persons 65 and Older) | June 30 (file after February 1; the county board may extend to July 20 on written request). | Annual |
| Nebraska | Nebraska Homestead Exemption - Category 4S (Surviving Spouses of Qualified Veterans) | June 30 (file after February 1). | Annual |
| Nebraska | Nebraska Homestead Exemption - Category 4V (100% Service-Connected Disabled Veterans) | June 30 (file after February 1). | Varies |
| Nevada | Disabled Veterans' Exemption | Filed with the county assessor with proof of the service-connected disability rating. | Varies |
| Nevada | Veterans' Exemption | Filed with the county assessor; contact the county assessor for the annual filing/affidavit schedule. | Varies |
| New Hampshire | Certain Disabled Veterans (Total Exemption) | April 15 (Form PA-29 filed with the municipality). | Varies |
| New Hampshire | Exemption for the Blind | April 15 (Form PA-29 filed with the municipality). | Varies |
| New Hampshire | Standard Veterans' Tax Credit | April 15 (Form PA-29 filed with the municipality). | Varies |
| New Hampshire | Tax Credit for Service-Connected Total Disability | April 15 (Form PA-29 filed with the municipality). | Varies |
| New Jersey | $250 Real Property Tax Deduction for Senior Citizens, Disabled Persons, or Surviving Spouses | File the initial claim (Form PTD) with the municipal tax assessor or collector. The annual post-tax-year income statement (Form PD5) is due on or before March 1. | Annual |
| New Jersey | $250 Veteran Property Tax Deduction | File Form V.S.S. with the municipal tax assessor or collector; no fixed statewide filing deadline (appeals of a denial are due on or before April 1 following the denial, or January 15 in Burlington, Gloucester, and Monmouth counties). | Varies |
| New Jersey | 100% Disabled Veteran Property Tax Exemption | File Form D.V.S.S.E. with the municipal tax assessor, together with VA certification and documentary proof (deed, military records). No fixed statewide filing deadline. | Varies |
| New Mexico | Disabled Veteran Exemption | Obtain a Certificate of Eligibility from the NM Department of Veterans' Services and file it with the county assessor. | Automatic |
| New Mexico | Veteran Exemption | Obtain a Certificate of Eligibility from the NM Department of Veterans' Services and register it with the county assessor; it is then applied annually. | Automatic |
| New York | Basic STAR (School Tax Relief) | 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). | Automatic |
| New York | Enhanced STAR (School Tax Relief) for Senior Citizens | STAR credit: register with NYS Tax Department. Enhanced STAR exemption: file Form RP-425-E (and RP-425-IVP) with the local assessor by the local taxable status date (commonly March 1). | Automatic |
| North Carolina | Circuit Breaker Tax Deferment Program | June 1 of the tax year; a new application must be filed each year to continue the deferment. | Annual |
| North Carolina | Disabled Veteran Exclusion | June 1 of the tax year (Form AV-9 plus Form NCDVA-9 certification, filed with county assessor). | Varies |
| North Carolina | Elderly or Disabled Exclusion (Homestead Exclusion) | June 1 of the tax year (Form AV-9 filed with county assessor). | Varies |
| North Dakota | Disabled Veteran's Property Tax Credit | Application due by April 1 of the year in which the property is assessed, filed with the local assessor or county director of tax equalization. | Varies |
| North Dakota | Homestead Property Tax Credit | Application due by April 1 of the year in which the property is assessed, filed with the local assessor or county director of tax equalization. | Varies |
| North Dakota | Primary Residence Credit | Apply online at tax.nd.gov/prc during the annual window January 1-April 1. | Annual |
| Ohio | Enhanced Homestead Exemption for Disabled Veterans and Surviving Spouses | December 31 of the year for which the exemption is sought. | Automatic |
| Ohio | Homestead Exemption for Permanently and Totally Disabled Persons | December 31 of the year for which the exemption is sought. | Automatic |
| Ohio | Homestead Exemption for Senior Citizens | December 31 of the year for which the exemption is sought. | Automatic |
| Ohio | Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty | December 31 of the year for which the exemption is sought. | Automatic |
| Ohio | Owner-Occupancy Tax Reduction (2.5% Owner-Occupancy Credit) | December 31 of the year for which the reduction is sought (form DTE 105C). | Automatic |
| Oklahoma | 100% Disabled Veteran Homestead Exemption | File OTC Form 998 with the county assessor for the county where the property is located. The exemption has been claimable since January 1, 2006. | Varies |
| Oklahoma | Additional Homestead Exemption | File OTC Form 994 with the county assessor on or before March 15. | Annual |
| Oklahoma | Homestead Exemption | File OTC Form 921 with the county assessor on or before March 15 (or within 30 days after receipt of a valuation-increase notice). | Automatic |
| Oklahoma | Senior Valuation Limitation (Property Valuation Freeze) | File OTC Form 994 with the county assessor on or before March 15 (or within 30 days after a valuation-increase notice). | Automatic |
| Oregon | Disabled Veteran or Surviving Spouse Property Tax Exemption | File with the county assessor on or before April 1 preceding the tax year; late claims accepted after that date with a $10 late fee. | Varies |
| Oregon | Oregon Property Tax Deferral for Disabled and Senior Homeowners | File with the county assessor between January 1 and April 15; late applications accepted April 16 through December 1 for a fee. | Varies |
| Pennsylvania | Disabled Veterans' Real Estate Tax Exemption | No fixed annual deadline. Applies to real property taxes due on or after the date the applicant first files a written request with the county Board for the Assessment and Revision of Taxes. | Varies |
| South Carolina | Homestead Exemption | Apply with the county auditor's office; granted for the entire year if the residence qualified for any part of that year. | Automatic |
| South Carolina | Property Tax Exemption for Medal of Honor Recipients and Former Prisoners of War | Apply through SCDOR; no fixed statutory annual deadline for initial application. | Automatic |
| South Carolina | Property Tax Exemption for Totally Disabled Veterans (and Surviving Spouses) | Apply through SCDOR (MyDORWAY); exemption applies for the year the property qualifies. | Automatic |
| South Carolina | Special 4% Assessment Ratio for Owner-Occupied Legal Residence | Application filed with the county assessor before the first penalty date for property taxes due for the tax year. | Automatic |
| South Dakota | Assessment Freeze for the Elderly and Disabled | Apply with the county treasurer by April 1. | Annual |
| South Dakota | Disabled Veteran Property Tax Exemption | Apply with the county director of equalization/assessor by November 1. | Varies |
| Tennessee | Property Tax Freeze Program | 35 days after the delinquency date; apply through the county trustee/city collecting official in a participating jurisdiction. | Annual |
| Tennessee | Property Tax Relief for Disabled Homeowners | 35 days after the delinquency date of the property tax bill; taxes must also be paid by that date. | Annual |
| Tennessee | Property Tax Relief for Disabled Veteran Homeowners | 35 days after the delinquency date of the property tax bill; taxes must also be paid by that date. | Annual |
| Tennessee | Property Tax Relief for Elderly Low-Income Homeowners | 35 days after the delinquency date of the property tax bill; taxes must also be paid by that date. | Annual |
| Texas | 100 Percent Disabled Veteran Residence Homestead Exemption | Before May 1 (April 30); may be filed up to five years after the delinquency date. | Automatic |
| Texas | Age 65 or Older Residence Homestead Exemption (additional school exemption) | Before May 1 (April 30); may be filed up to two years after the delinquency date. | Automatic |
| Texas | Disabled Person Residence Homestead Exemption (additional school exemption) | Before May 1 (April 30); may be filed up to two years after the delinquency date. | Automatic |
| Texas | Disabled Veteran Exemption (partial, by disability rating) | Before May 1 (April 30); disabled veterans may file up to five years after the delinquency date. | Automatic |
| Texas | General Residence Homestead Exemption | 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). | Automatic |
| Texas | School District Tax Limitation (Tax Ceiling) for Age 65 or Older / Disabled Homeowners | Takes effect when the qualifying age-65+/disabled exemption is granted; Form 50-311 documents the ceiling amount when transferring. | Automatic |
| Texas | Surviving Spouse of a 100% Disabled Veteran — Total Residence Homestead Exemption | Before May 1 (April 30); may be filed up to five years after the delinquency date. | Automatic |
| Texas | Surviving Spouse of a First Responder Killed in the Line of Duty — Total Homestead Exemption | Before May 1 (April 30). | Automatic |
| Texas | Surviving Spouse of a Member of the U.S. Armed Services Killed in the Line of Duty — Total Homestead Exemption | Before May 1 (April 30). | Automatic |
| Utah | Circuit Breaker - Renter Refund and Homeowner's Credit | Homeowner's Credit filed with the county (generally by September 1); Renter's Refund filed with the Tax Commission by December 31. | Annual |
| Vermont | Veterans' Property Tax Exemption (Disabled Veterans and Their Survivors) | Application (VA Summary of Benefits letter plus the current-year application form 'Property Tax Exemption for Disabled Veterans and Their Survivors') filed with the Vermont Office of Veterans Affairs before May 1. | Annual |
| Virginia | Exemption for surviving spouses of members of the armed forces who died in the line of duty | Set by each locality; application made to the local commissioner of the revenue / assessing officer. | Varies |
| Virginia | Exemption from taxes on property for disabled veterans | Set by each locality; application is made to the local commissioner of the revenue / assessing officer. No statewide deadline. | Varies |
| Washington | Property Tax Deferral for Homeowners with Limited Income | Application and supporting documents due by September 1; must renew each year. | Annual |
| Washington | Property Tax Deferral for Senior Citizens and People with Disabilities | File at least 30 days before the property tax/special assessment is due (assessor may accept late applications). | Annual |
| Washington | Property Tax Exemption for Senior Citizens and People with Disabilities (and Veterans with Disabilities) | Application and supporting documents due by December 31 of the assessment year; the county assessor may accept late applications. Refunds for prior years available if filed within three years. | Varies |
| West Virginia | Homestead Exemption | First-time applicants file with the county assessor between July 1 and December 1. | Automatic |
| Wisconsin | Veterans and Surviving Spouses Property Tax Credit | Claimed on the Wisconsin income tax return for the tax year (Schedule VP), generally due April 15; WDVA eligibility verification must be attached the first year claimed. | Annual |
| Wyoming | Homeowner Property Tax Exemption (Single-Family Residential) | For tax year 2026, an owner-occupancy affidavit is filed with the county assessor (online at ptd.wyo.gov/OWNEROCC) by March 1, 2026. | Varies |
| Wyoming | Veterans Ad Valorem Property Tax Exemption | Filed annually with the county assessor by the fourth Monday in May. | Annual |
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.