Property Tax Exemption Income Limits by State
A number of property tax exemptions on this site — mostly senior and disability programs — cap eligibility at a maximum household income on top of any age or disability requirement. Some states publish a single dollar figure that's straightforward to compare; others tie the limit to a formula (a percentage of area median income, a Social Security cost-of-living adjustment, or a figure set by a separate state agency each year) that doesn't reduce to one static number. The table below includes both kinds: a dollar figure where one is verified and published, and a plain-language note where the limit is formula-based or requires checking a current-year table. Income limits are one of the more frequently updated figures on this site because many states adjust them annually — always confirm the current figure with your state's tax agency before assuming eligibility.
Property Tax Exemption Income Limits by State comparison table
| State | Program | Income limit |
|---|---|---|
| Alabama | Principal Residence Exemption for Permanently and Totally Disabled Persons | No income limit and no age limit for the permanent-and-total-disability exemption (income limit was removed by Act 2013-295). |
| Alabama | Principal Residence Exemption for Persons 65 or Older (Homestead 3 / H-3) | $12,000 |
| Alabama | Regular Homestead Exemption (Homestead 1 / H-1) | No income limit for the regular (under-65) homestead exemption. |
| Alaska | Disabled Veteran Property Tax Exemption (State-Mandated) | No income limit. |
| Alaska | Senior Citizen Property Tax Exemption (State-Mandated) | No income limit. |
| Alaska | Widow/Widower (Age 60+) Continuation of Senior/Disabled-Veteran Exemption | No income limit. |
| Arizona | Property Tax Exemption for Persons with a Total and Permanent Disability | $39,865 |
| Arizona | Property Tax Exemption for Veterans with a Service-Connected Disability | $39,865 |
| Arizona | Property Tax Exemption for Widows and Widowers | $39,865 |
| Arkansas | Amendment 79 Assessed Value Freeze for Seniors (65+) and Disabled Homeowners | No income limit. Eligible if the homestead owner is age 65 or older OR is disabled (the freeze is not restricted to seniors). |
| Arkansas | Homestead Property Tax Credit (Amendment 79) | No age or income limit; available to all qualifying homestead owners. |
| California | Disabled Veterans' Exemption | $81,131 |
| Connecticut | Exemption for Taxpayers With Disabilities | No income limit for the state-mandated $1,000 exemption. Municipalities may provide an additional exemption of up to $1,000 (Sec. 12-81i). |
| Connecticut | Exemption for the Blind | No income limit for the state-mandated $3,000 exemption. Municipalities may exempt up to an additional $2,000 for individuals whose income does not exceed a statutory threshold (Sec. 12-81j). |
| Connecticut | Exemption for Veterans With Disability Ratings or Limb Loss | No eligibility income limit, but income determines an additional income-based exemption under Sec. 12-81g (twice the basic-plus-severe amount if income is at or below the OPM thresholds; 50% if above). For veterans with 100% ratings, lower income thresholds apply ($21,000 married / $18,000 unmarried). |
| Connecticut | Exemption for Wartime Veterans and 30-Year Retirees (Basic Veterans' Exemption) | The basic $1,000 exemption has no income limit. An additional income-based exemption applies under Sec. 12-81g: veterans with income at or below the OPM-set thresholds (for 2024, based on 2023 income: $43,800 unmarried / $53,400 married) receive an income-based exemption equal to twice the basic exemption ($2,000); those above the thresholds receive 50% of the basic exemption ($500). |
| Connecticut | Homeowners' Elderly and Disabled (Circuit Breaker) Tax Relief Program | $56,500 |
| Connecticut | Property Tax Exemption for Veterans With a Permanent and Total (P&T) Disability Rating | No income limit. |
| Delaware | Disabled Veterans School Property Tax Credit | No income limit. |
| Delaware | Senior School Property Tax Credit | No income limit. |
| District of Columbia | Disabled Property Owner Tax Relief | $159,750 |
| District of Columbia | Disabled Veterans Homestead Deduction | $159,750 |
| District of Columbia | Homestead Deduction | No income limit for the basic Homestead Deduction. |
| District of Columbia | Senior Citizen Property Tax Relief | $159,750 |
| Illinois | Low-Income Senior Citizens Assessment Freeze Homestead Exemption | $75,000 |
| Indiana | Deduction for Totally Disabled Veteran (or Surviving Spouse) | No income limit. |
| Indiana | Homestead Standard Deduction | No income limit. |
| Indiana | Over 65 Circuit Breaker Credit | $70,000 |
| Indiana | Supplemental Homestead Deduction | No income limit. |
| Iowa | Disabled Veteran Homestead Property Tax Credit | No income limit. |
| Iowa | Homestead Tax Exemption for Claimants 65 Years of Age or Older | No income limit. |
| Kansas | Kansas Property Tax Relief for Low Income Seniors (SAFESR, Form K-40PT) | Household income must be equal to or less than 120% of the federal poverty level for two persons (K.S.A. 79-32,263). The exact annual dollar figure is set by that formula and published by the Kansas Department of Revenue; it was not fetched this session (KDOR site unreachable). |
| Kentucky | Homestead Exemption (age 65 or older) | No income limit for the age-65 homestead exemption. |
| Kentucky | Homestead Exemption (totally disabled) | No income limit; applicant must be classified as totally disabled and must have received disability payments for the entire assessment period. |
| Louisiana | Special Assessment Level (assessment freeze) | $100,000 |
| Maryland | Homeowners' Property Tax Credit Program (Circuit Breaker) | $60,000 |
| Massachusetts | Legally Blind Persons Exemption (Clauses 37, 37A) | No income or asset limit for the blindness exemption. |
| Massachusetts | Senior Citizen Exemption (Clauses 41, 41B, 41C, 41C½) | Gross-receipts (income) limit varies by clause and is CPI-indexed / locally adjustable. Per the DOR/DLS guide, single-filer limits range from $6,000 (Clause 41) up to the state 'circuit breaker' income-tax-credit limit (Clause 41C½); married limits range from $7,000 (Clause 41) to the same circuit-breaker limit. A specific statewide single figure is not published because each accepted clause and local option sets its own threshold. Asset (whole estate) limits also apply: single $17,000 (Clause 41) to $40,000 (Clause 41C); married $20,000 to $55,000 (Clause 41C); no asset limit under Clause 41C½. |
| Massachusetts | Veterans' Exemption (Clauses 22, 22A, 22B, 22C, 22D, 22E, 22F, 22H) | No income limit for the veterans' exemptions (except a $20,000 whole-worth cap, less any mortgage, that applies only to unremarried surviving spouses of World War I veterans under Clause 22). |
| Mississippi | Homestead Exemption — Age 65 or Over / Totally Disabled (Tier 2) | No income limit. Applicant and spouse must remain compliant with Mississippi income tax and vehicle-registration laws. |
| Mississippi | Homestead Exemption — Regular Exemption (Tier 1) | No income limit, but the applicant and spouse must be compliant with Mississippi income tax laws (claiming Mississippi residency) and road-and-bridge privilege (vehicle registration) laws, or the exemption is disallowed. |
| Mississippi | Homestead Exemption — Total Exemption for Service-Connected Disabled Veterans (Tier 3) | No income limit. Applicant and spouse must remain compliant with Mississippi income tax and vehicle-registration laws. |
| Montana | Montana Disabled Veteran (MDV) Property Tax Assistance Program | $72,229 |
| Montana | Property Tax Assistance Program (PTAP) | $38,917 |
| Nebraska | Nebraska Homestead Exemption - Categories 2, 3 and 6 (Disabled Individuals) | $68,700 |
| Nebraska | Nebraska Homestead Exemption - Category 1 (Persons 65 and Older) | $64,500 |
| Nebraska | Nebraska Homestead Exemption - Category 4S (Surviving Spouses of Qualified Veterans) | No income limit and no homestead value limit for Category 4S. |
| Nebraska | Nebraska Homestead Exemption - Category 4V (100% Service-Connected Disabled Veterans) | No income limit and no homestead value limit for Category 4V. |
| New Jersey | $250 Real Property Tax Deduction for Senior Citizens, Disabled Persons, or Surviving Spouses | $10,000 |
| New Jersey | $250 Veteran Property Tax Deduction | No income limit. |
| New Jersey | 100% Disabled Veteran Property Tax Exemption | No income limit. |
| New Mexico | Disabled Veteran Exemption | No income limit. |
| New Mexico | Veteran Exemption | No income limit. |
| New York | Basic STAR (School Tax Relief) | $250,000 |
| New York | Enhanced STAR (School Tax Relief) for Senior Citizens | $110,750 |
| North Carolina | Circuit Breaker Tax Deferment Program | $58,200 |
| North Carolina | Disabled Veteran Exclusion | No income limit and no age limit for this program. |
| North Carolina | Elderly or Disabled Exclusion (Homestead Exclusion) | $38,800 |
| North Dakota | Disabled Veteran's Property Tax Credit | No income limit. |
| North Dakota | Homestead Property Tax Credit | $70,000 |
| North Dakota | Primary Residence Credit | No age or income restrictions. |
| Ohio | Enhanced Homestead Exemption for Disabled Veterans and Surviving Spouses | No income test applies to the enhanced disabled-veteran exemption. |
| Ohio | Homestead Exemption for Permanently and Totally Disabled Persons | $41,000 |
| Ohio | Homestead Exemption for Senior Citizens | $41,000 |
| Ohio | Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty | No income test applies. |
| Ohio | Owner-Occupancy Tax Reduction (2.5% Owner-Occupancy Credit) | No age or income restriction. |
| Oklahoma | 100% Disabled Veteran Homestead Exemption | No income limit. |
| Oklahoma | Additional Homestead Exemption | $30,000 |
| Oklahoma | Homestead Exemption | No income limit. |
| Oklahoma | Senior Valuation Limitation (Property Valuation Freeze) | Gross household income must not exceed the U.S. HUD-determined median family income for the applicant's county of residence (varies by county; reported around $90,300 for the 2026 tax year in some counties). Because the limit is county-specific, no single statewide dollar figure applies. |
| Oregon | Disabled Veteran or Surviving Spouse Property Tax Exemption | No income limit for the disabled veteran or surviving spouse exemption. |
| Oregon | Oregon Property Tax Deferral for Disabled and Senior Homeowners | $70,000 |
| Pennsylvania | Disabled Veterans' Real Estate Tax Exemption | $114,637 |
| South Carolina | Homestead Exemption | No income limit. |
| South Dakota | Assessment Freeze for the Elderly and Disabled | $66,885 |
| South Dakota | Disabled Veteran Property Tax Exemption | No income limit for the disabled veteran exemption. |
| Tennessee | Property Tax Freeze Program | Income limit is set annually per county by the Comptroller using a statutory formula (greater of a county median-income measure or the state tax-relief income limit), adjusted by the Social Security COLA. County standard limits start at a floor of $38,470 (TY2026); jurisdictions may adopt a higher local-option income limit ($63,470 for TY2026). Specific limit varies by county. |
| Tennessee | Property Tax Relief for Disabled Homeowners | $38,470 |
| Tennessee | Property Tax Relief for Disabled Veteran Homeowners | No income limit applies to the disabled-veteran category. |
| Tennessee | Property Tax Relief for Elderly Low-Income Homeowners | $38,470 |
| Utah | Circuit Breaker - Renter Refund and Homeowner's Credit | $44,221 |
| Vermont | Veterans' Property Tax Exemption (Disabled Veterans and Their Survivors) | No income limit for this exemption. |
| Virginia | Exemption for surviving spouses of members of the armed forces who died in the line of duty | No income or net-worth limit. |
| Virginia | Exemption from taxes on property for disabled veterans | No income or net-worth limit. Eligibility is based solely on the 100% permanent-and-total service-connected disability rating. |
| Washington | Property Tax Deferral for Homeowners with Limited Income | $57,000 |
| Washington | Property Tax Deferral for Senior Citizens and People with Disabilities | County-median-indexed 'Deferral Threshold' = greater of the prior year's threshold or 75% of county median household income (not a single statewide amount). Example: King County TY2027-2029 = $113,512. County-specific thresholds at dor.wa.gov/incomethresholds. |
| Washington | Property Tax Exemption for Senior Citizens and People with Disabilities (and Veterans with Disabilities) | Income-tiered and county-median-indexed (not a single statewide amount). Qualifying income ceiling is the greater of the prior year's threshold or 70% of the county median household income; the three exemption tiers are set relative to county median. Example, King County TY2027-2029: Threshold 1 = $76,000, Threshold 2 = $89,000, Threshold 3 = $101,000. Uses 'combined disposable income' with allowable medical/care deductions. County-specific thresholds at dor.wa.gov/incomethresholds. |
| West Virginia | Homestead Exemption | No income limit for this exemption. |
| Wisconsin | Veterans and Surviving Spouses Property Tax Credit | No income limit for this credit. |
| Wyoming | Homeowner Property Tax Exemption (Single-Family Residential) | No income limit for this exemption. |
| Wyoming | Veterans Ad Valorem Property Tax Exemption | No income limit for this exemption. |
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.