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States That Freeze or Cap Property Taxes for Seniors

Most exemptions on this site reduce your tax bill by a fixed dollar amount or percentage the year you qualify. The programs below work differently: an assessment freeze locks your home's taxable value at the year you qualify, so your savings grow over time as home values rise around you; a tax ceiling caps the dollar amount of the bill itself at the qualifying year's level; and a deferral postpones the tax rather than forgiving it, with the deferred amount typically becoming due when the home is sold or the owner passes away. None of these produce a single dollar figure the way a flat exemption does, which is why they're grouped here instead of folded into the by-state exemption tables. Because the mechanism differs so much from a typical exemption, read the requirements carefully on each state's own program page — deferrals in particular carry a real repayment obligation, not just a delay.

States That Freeze or Cap Property Taxes for Seniors comparison table

States That Freeze or Cap Property Taxes for Seniors comparison table
StateProgramMechanismRequirement
ArkansasAmendment 79 Assessed Value Freeze for Seniors (65+) and Disabled HomeownersAssessment freezeAge 65+
FloridaSave Our Homes Assessment LimitationAssessment freezeOwner-occupant
IllinoisLow-Income Senior Citizens Assessment Freeze Homestead ExemptionAssessment freezeAge 65+; Income limit applies
IndianaOver 65 Circuit Breaker CreditTax ceilingAge 65+; Income limit applies
LouisianaSpecial Assessment Level (assessment freeze)Assessment freezeAge 65+; 50%+ VA disability; Income limit applies
MarylandHomestead Property Tax CreditAssessment freezeOwner-occupant
North CarolinaCircuit Breaker Tax Deferment ProgramDeferralAge 65+; Income limit applies
OklahomaSenior Valuation Limitation (Property Valuation Freeze)Assessment freezeAge 65+
OregonOregon Property Tax Deferral for Disabled and Senior HomeownersDeferralAge 62+; Income limit applies
South DakotaAssessment Freeze for the Elderly and DisabledAssessment freezeAge 65+; Income limit applies
TennesseeProperty Tax Freeze ProgramAssessment freezeAge 65+
TexasSchool District Tax Limitation (Tax Ceiling) for Age 65 or Older / Disabled HomeownersTax ceilingAge 65+
WashingtonProperty Tax Deferral for Homeowners with Limited IncomeDeferralIncome limit applies
WashingtonProperty Tax Deferral for Senior Citizens and People with DisabilitiesDeferralAge 60+
WashingtonProperty Tax Exemption for Senior Citizens and People with Disabilities (and Veterans with Disabilities)Assessment freezeAge 61+; 80%+ VA disability

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.