Senior (65+) Exemption by State
Every state on this site with a verified senior property tax exemption is listed below. The qualifying age is not the same everywhere — most states set it at 65, but a few set it lower or higher, and some pair the age threshold with an income limit that caps who can claim it. The mechanism varies too: some states reduce your home's taxable value by a flat dollar amount, some apply a percentage reduction, and a number instead freeze or cap the assessed value at the year you first qualify, which produces growing savings over time rather than a single dollar figure. Use the table to compare age thresholds, mechanisms, and deadlines across states before reading the full eligibility rules and a worked savings example on any individual state's page.
Senior (65+) Exemption by State comparison table
| State | Program | Mechanism | Benefit | Requirement | Deadline | Verified |
|---|---|---|---|---|---|---|
| Alabama | Principal Residence Exemption for Persons 65 or Older (Homestead 3 / H-3) | Full exemption | Full exemption | Age 65+; Income limit applies | Apply with the county tax assessing official between October 1 and December 31 for the current year. | Jul 2026 |
| Alaska | Senior Citizen Property Tax Exemption (State-Mandated) | Value reduction | $150,000 | Age 65+ | 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. | Jul 2026 |
| Arkansas | Amendment 79 Assessed Value Freeze for Seniors (65+) and Disabled Homeowners | Assessment freeze | Assessment freeze | Age 65+ | Apply with the county assessor's office (no fixed statewide annual deadline; establish the freeze after qualifying). | Jul 2026 |
| Colorado | Senior Property Tax Exemption (Senior Homestead Exemption) | % reduction | 50% | Age 65+ | 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. | Jul 2026 |
| Connecticut | Homeowners' Elderly and Disabled (Circuit Breaker) Tax Relief Program | Flat credit | $1,250 | Age 65+; Income limit applies | Filed with the municipal assessor between February 1 and May 15. | Jul 2026 |
| Delaware | Senior School Property Tax Credit | Flat credit | $500 | Age 65+ | April 30 (statewide) for the upcoming tax year; the credit is not permitted retroactively. | Jul 2026 |
| District of Columbia | Senior Citizen Property Tax Relief | % reduction | 50% | Age 65+; Income limit applies | 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). | Jul 2026 |
| Illinois | Low-Income Senior Citizens Assessment Freeze Homestead Exemption | Assessment freeze | Assessment freeze | Age 65+; Income limit applies | Annual filing of Form PTAX-340 with the Chief County Assessment Office each year. | Jul 2026 |
| Indiana | Over 65 Circuit Breaker Credit | Tax ceiling | Tax ceiling | Age 65+; Income limit applies | File with the county auditor; no annual refiling required once approved (must notify the auditor within 60 days of becoming ineligible). | Jul 2026 |
| Iowa | Homestead Tax Exemption for Claimants 65 Years of Age or Older | Value reduction | $6,500 | Age 65+ | 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. | Jul 2026 |
| Kansas | Kansas Property Tax Relief for Low Income Seniors (SAFESR, Form K-40PT) | % reduction | 75% | Age 65+ | Claim filed annually (Form K-40PT), generally by April 15. | Jul 2026 |
| Kentucky | Homestead Exemption (age 65 or older) | Value reduction | $49,100 | Age 65+ | 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. | Jul 2026 |
| Louisiana | Special Assessment Level (assessment freeze) | Assessment freeze | Assessment freeze | Age 65+; 50%+ VA disability; Income limit applies | Filed with the parish assessor. | Jul 2026 |
| Massachusetts | Senior Citizen Exemption (Clauses 41, 41B, 41C, 41C½) | Flat credit | $500 | Age 65+ | 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. | Jul 2026 |
| Mississippi | Homestead Exemption — Age 65 or Over / Totally Disabled (Tier 2) | Value reduction | $7,500 | Age 65+ | 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. | Jul 2026 |
| Nebraska | Nebraska Homestead Exemption - Category 1 (Persons 65 and Older) | % reduction | 100% | Age 65+; Income limit applies | June 30 (file after February 1; the county board may extend to July 20 on written request). | Jul 2026 |
| New Jersey | $250 Real Property Tax Deduction for Senior Citizens, Disabled Persons, or Surviving Spouses | Flat credit | $250 | Age 65+; Income limit applies | 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. | Jul 2026 |
| New York | Enhanced STAR (School Tax Relief) for Senior Citizens | Value reduction | $88,500 | Age 65+; Income limit applies | 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). | Jul 2026 |
| North Carolina | Circuit Breaker Tax Deferment Program | Deferral | Deferral | Age 65+; Income limit applies | June 1 of the tax year; a new application must be filed each year to continue the deferment. | Jul 2026 |
| North Carolina | Elderly or Disabled Exclusion (Homestead Exclusion) | Value reduction | $25,000 | Age 65+; Income limit applies | June 1 of the tax year (Form AV-9 filed with county assessor). | Jul 2026 |
| North Dakota | Homestead Property Tax Credit | Value reduction | $9,000 | Age 65+; Income limit applies | 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. | Jul 2026 |
| Ohio | Homestead Exemption for Senior Citizens | Value reduction | $29,000 | Age 65+; Income limit applies | December 31 of the year for which the exemption is sought. | Jul 2026 |
| Oklahoma | Senior Valuation Limitation (Property Valuation Freeze) | Assessment freeze | Assessment freeze | Age 65+ | File OTC Form 994 with the county assessor on or before March 15 (or within 30 days after a valuation-increase notice). | Jul 2026 |
| Oregon | Oregon Property Tax Deferral for Disabled and Senior Homeowners | Deferral | Deferral | Age 62+; Income limit applies | File with the county assessor between January 1 and April 15; late applications accepted April 16 through December 1 for a fee. | Jul 2026 |
| South Carolina | Homestead Exemption | Value reduction | $50,000 | Age 65+ | Apply with the county auditor's office; granted for the entire year if the residence qualified for any part of that year. | Jul 2026 |
| South Dakota | Assessment Freeze for the Elderly and Disabled | Assessment freeze | Assessment freeze | Age 65+; Income limit applies | Apply with the county treasurer by April 1. | Jul 2026 |
| Tennessee | Property Tax Freeze Program | Assessment freeze | Assessment freeze | Age 65+ | 35 days after the delinquency date; apply through the county trustee/city collecting official in a participating jurisdiction. | Jul 2026 |
| Tennessee | Property Tax Relief for Elderly Low-Income Homeowners | Value reduction | $33,600 | Age 65+; Income limit applies | 35 days after the delinquency date of the property tax bill; taxes must also be paid by that date. | Jul 2026 |
| Texas | Age 65 or Older Residence Homestead Exemption (additional school exemption) | Value reduction | $60,000 | Age 65+ | Before May 1 (April 30); may be filed up to two years after the delinquency date. | Jul 2026 |
| Texas | School District Tax Limitation (Tax Ceiling) for Age 65 or Older / Disabled Homeowners | Tax ceiling | Tax ceiling | Age 65+ | Takes effect when the qualifying age-65+/disabled exemption is granted; Form 50-311 documents the ceiling amount when transferring. | Jul 2026 |
| Utah | Circuit Breaker - Renter Refund and Homeowner's Credit | Flat credit | Flat credit | Age 66+; Income limit applies | Homeowner's Credit filed with the county (generally by September 1); Renter's Refund filed with the Tax Commission by December 31. | Jul 2026 |
| Washington | Property Tax Deferral for Senior Citizens and People with Disabilities | Deferral | Deferral | Age 60+ | File at least 30 days before the property tax/special assessment is due (assessor may accept late applications). | Jul 2026 |
| Washington | Property Tax Exemption for Senior Citizens and People with Disabilities (and Veterans with Disabilities) | Assessment freeze | Assessment freeze | Age 61+; 80%+ VA disability | 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. | Jul 2026 |
| West Virginia | Homestead Exemption | Value reduction | $20,000 | Age 65+ | First-time applicants file with the county assessor between July 1 and December 1. | 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.