# ExemptMyHome — Full Data Export

Every verified property tax exemption program, state median rate, and county tax-rate ranking on ExemptMyHome, in one machine-readable file. Each program is cited to its official statute and dated with the date it was last verified. This file is not legal or tax advice — see https://www.exemptmyhome.com/methodology for the verification process and https://www.exemptmyhome.com/about for who maintains it.

## Programs by state

### Alabama

- **Principal Residence Exemption for Permanently and Totally Disabled Persons** (Disabled Person Exemption)
  - Mechanism: Full exemption — Full exemption
  - Income limit: No income limit and no age limit for the permanent-and-total-disability exemption (income limit was removed by Act 2013-295).
  - Deadline: 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.
  - Renewal: other — After initial qualification, a permanently and totally disabled owner is not required to re-apply annually but verifies the condition each year by mail on a county-provided affidavit.
  - Stacking: The strongest Alabama homestead benefit; supersedes the regular H-1 homestead. A legally blind person (Ala. Code § 1-1-3) likewise qualifies for full exemption from state property taxes and a $5,000 county assessed-value reduction under Rule 810-4-1-.23(3)(b)/(4)(b).
  - Statute: Ala. Code § 40-9-21; Ala. Admin. Code r. 810-4-1-.23(7)(b)
  - Source: https://www.revenue.alabama.gov/wp-content/uploads/2021/12/810-4-1-.23.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/alabama/disabled-person-property-tax-exemption

- **Principal Residence Exemption for Persons 65 or Older (Homestead 3 / H-3)** (Senior (65+) Exemption)
  - Mechanism: Full exemption — Full exemption
  - Minimum age: 65
  - Income limit: $12,000
  - Deadline: Apply with the county tax assessing official between October 1 and December 31 for the current year.
  - Renewal: other — After initial qualification, a person granted the exemption under the income limitation verifies eligibility each year by mail on an affidavit form provided by the county assessing official (no full re-application).
  - Stacking: Supersedes the regular H-1 homestead for owners 65+. A single owner-occupant claims one homestead/principal-residence exemption.
  - Statute: Ala. Code §§ 40-9-19, 40-9-21; Ala. Admin. Code r. 810-4-1-.23(3)(b), (7)(a)
  - Source: https://www.revenue.alabama.gov/wp-content/uploads/2021/12/810-4-1-.23.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/alabama/senior-property-tax-exemption

- **Regular Homestead Exemption (Homestead 1 / H-1)** (Homestead Exemption)
  - Mechanism: Value reduction — $4,000
  - Income limit: No income limit for the regular (under-65) homestead exemption.
  - Deadline: 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).
  - Renewal: automatic — Once granted, the regular homestead exemption generally continues without annual re-application while ownership and occupancy are unchanged.
  - Stacking: This base homestead is superseded by the more complete age-65+/disabled exemptions below for qualifying owners.
  - Statute: Ala. Code § 40-9-19; Ala. Admin. Code r. 810-4-1-.23(3)-(4)
  - Source: https://www.revenue.alabama.gov/wp-content/uploads/2021/12/810-4-1-.23.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/alabama/homestead-exemption

### Alaska

- **Disabled Veteran Property Tax Exemption (State-Mandated)** (Disabled Veteran Exemption)
  - Mechanism: Value reduction — $150,000
  - Minimum VA disability rating: 50%
  - Income limit: No income limit.
  - Deadline: Filed with the local borough/city assessor by the municipality's deadline (e.g., Matanuska-Susitna Borough through April 30).
  - Renewal: other — Renewal/reverification practice varies by borough; confirm with the local assessor.
  - Stacking: Single per-residence $150,000 exemption; cannot be doubled by qualifying under both the senior and disabled-veteran categories.
  - Statute: Alaska Stat. § 29.45.030(e), (i)
  - Source: https://matsu.gov/services/senior-citizen-disabled-veteran-exemption
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/alaska/disabled-veteran-property-tax-exemption

- **Senior Citizen Property Tax Exemption (State-Mandated)** (Senior (65+) Exemption)
  - Mechanism: Value reduction — $150,000
  - Minimum age: 65
  - Income limit: No income limit.
  - Deadline: 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.
  - Renewal: other — Renewal practice varies by borough; some require an initial application only, others require periodic reverification. Confirm with the local assessor.
  - Stacking: A person cannot claim under more than one qualifying category; the $150,000 exemption is a single per-residence exemption. Boroughs may by voter-approved ordinance grant additional local exemptions on top of the state-mandated $150,000.
  - Statute: Alaska Stat. § 29.45.030(e)
  - Source: https://matsu.gov/services/senior-citizen-disabled-veteran-exemption
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/alaska/senior-property-tax-exemption

- **Widow/Widower (Age 60+) Continuation of Senior/Disabled-Veteran Exemption** (Surviving Spouse Exemption)
  - Mechanism: Value reduction — $150,000
  - Minimum age: 60
  - Income limit: No income limit.
  - Deadline: Filed with the local borough/city assessor by the municipality's deadline; provide marriage and death certificates on first filing.
  - Renewal: other — Reverification practice varies by borough.
  - Stacking: Same single $150,000 per-residence exemption, continued to the qualifying surviving spouse.
  - Statute: Alaska Stat. § 29.45.030(e)(3)
  - Source: https://matsu.gov/services/senior-citizen-disabled-veteran-exemption
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/alaska/surviving-spouse-property-tax-exemption

### Arizona

- **Property Tax Exemption for Persons with a Total and Permanent Disability** (Disabled Person Exemption)
  - Mechanism: Value reduction — $4,873
  - Income limit: $39,865
  - Deadline: File with the county assessor January 2 to March 1 for the 2026 tax year.
  - Renewal: annual — Income eligibility redetermined each year; generally must reaffirm/re-file annually with the county assessor.
  - Stacking: Only one exemption amount is allowed even if the claimant qualifies under multiple categories.
  - Statute: Ariz. Rev. Stat. § 42-11111; Ariz. Const. art. IX, § 2.2
  - Source: https://www.azleg.gov/ars/42/11111.htm
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/arizona/disabled-person-property-tax-exemption

- **Property Tax Exemption for Veterans with a Service-Connected Disability** (Disabled Veteran Exemption)
  - Mechanism: Value reduction — $4,873
  - Income limit: $39,865
  - Deadline: File with the county assessor January 2 to March 1 for the 2026 tax year.
  - Renewal: annual — Income eligibility redetermined each year; generally must reaffirm/re-file annually with the county assessor.
  - Stacking: Only one exemption amount is allowed even if the veteran also qualifies as a widow/widower or disabled person.
  - Statute: Ariz. Rev. Stat. § 42-11111; Ariz. Const. art. IX, § 2.2 (as amended by Prop. 130, 2022)
  - Source: https://www.azleg.gov/ars/42/11111.htm
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/arizona/disabled-veteran-property-tax-exemption

- **Property Tax Exemption for Widows and Widowers** (Surviving Spouse Exemption)
  - Mechanism: Value reduction — $4,873
  - Income limit: $39,865
  - Deadline: 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).
  - Renewal: annual — Income eligibility is redetermined each year; claimants generally must reaffirm/re-file annually with the county assessor.
  - Stacking: A claimant qualifying under more than one category (widow/widower, disability, veteran) receives only one exemption amount.
  - Statute: Ariz. Rev. Stat. § 42-11111; Ariz. Const. art. IX, § 2.2
  - Source: https://www.azleg.gov/ars/42/11111.htm
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/arizona/surviving-spouse-property-tax-exemption

### Arkansas

- **Amendment 79 Assessed Value Freeze for Seniors (65+) and Disabled Homeowners** (Senior (65+) Exemption)
  - Mechanism: Assessment freeze — Assessment freeze
  - Minimum age: 65
  - Income limit: No income limit. Eligible if the homestead owner is age 65 or older OR is disabled (the freeze is not restricted to seniors).
  - Deadline: Apply with the county assessor's office (no fixed statewide annual deadline; establish the freeze after qualifying).
  - Renewal: automatic — The freeze continues indefinitely while the owner continues to own and occupy the homestead; no annual renewal.
  - Stacking: Can be held together with the homestead property tax credit. Disabled owners qualify regardless of age; class recorded as senior because age 65+ is the most common qualifier (disability is an alternative path).
  - Statute: Ark. Const. amend. 79, § 1(d); Ark. Code § 26-26-1101 et seq.
  - Source: https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/real-property/property-tax-relief/
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/arkansas/senior-property-tax-exemption

- **Homestead Property Tax Credit (Amendment 79)** (Homestead Exemption)
  - Mechanism: Flat credit — $600
  - Income limit: No age or income limit; available to all qualifying homestead owners.
  - Deadline: Apply/claim with the county assessor; the credit is not allowed after October 15 of the year after the assessment year.
  - Renewal: automatic — Once claimed, the credit continues automatically each year while the property remains the owner's qualifying homestead; no annual re-application.
  - Stacking: May be combined with the Amendment 79 assessment freeze below (a senior/disabled owner can hold both the credit and the freeze).
  - Statute: Ark. Code § 26-26-1118; Ark. Const. amend. 79; Act 330 of 2025
  - Source: https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/real-property/property-tax-relief/
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/arkansas/homestead-exemption

### California

- **Disabled Veterans' Exemption** (Disabled Veteran Exemption)
  - Mechanism: Value reduction — $180,671
  - Minimum VA disability rating: 100%
  - Income limit: $81,131
  - Deadline: 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%.
  - Renewal: other — The basic exemption generally continues without annual re-filing. The low-income exemption must be re-filed annually because eligibility depends on prior-year household income.
  - Stacking: Mutually exclusive with the Homeowners' Exemption and the basic Veterans' Exemption on the same property. A claimant receives either the basic OR the low-income tier.
  - Statute: Cal. Const. art. XIII, sec. 4(a); Cal. Rev. & Tax. Code sec. 205.5
  - Source: https://www.boe.ca.gov/proptaxes/dv_exemption.htm
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/california/disabled-veteran-property-tax-exemption

- **Homeowners' Exemption** (Homestead Exemption)
  - Mechanism: Value reduction — $7,000
  - Deadline: 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).
  - Renewal: automatic — Once granted, remains in effect without annual re-filing until the property is sold or is no longer the principal residence. The owner must notify the assessor when eligibility ends.
  - Stacking: Mutually exclusive with the Veterans' Exemption and the Disabled Veterans' Exemption on the same property.
  - Statute: Cal. Const. art. XIII, sec. 3(k); Cal. Rev. & Tax. Code sec. 218
  - Source: https://www.boe.ca.gov/proptaxes/homeowners_exemption.htm
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/california/homestead-exemption

### Colorado

- **Property Tax Exemption for Qualifying Disabled Veterans and Gold Star Spouses** (Disabled Veteran Exemption)
  - Mechanism: % reduction — 50%
  - Minimum VA disability rating: 100%
  - Deadline: 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.
  - Renewal: automatic — Once granted, the applicant need not reapply from the same address unless their VA disability/eligibility status changes. A new application is required if the applicant moves.
  - Stacking: An applicant who qualifies for more than one of Colorado's senior/veteran exemptions may claim only one exemption on a single property.
  - Statute: Colo. Const. art. X, sec. 3.5; C.R.S. sec. 39-3-203
  - Source: https://dpt.colorado.gov/veteran-with-a-disability-and-gold-star-exemptions
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/colorado/disabled-veteran-property-tax-exemption

- **Senior Property Tax Exemption (Senior Homestead Exemption)** (Senior (65+) Exemption)
  - Mechanism: % reduction — 50%
  - Minimum age: 65
  - Deadline: 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.
  - Renewal: automatic — Once approved, qualifying seniors are not required to reapply from the same property; a new application is required only if they move or if their ownership/occupancy status changes.
  - Stacking: An applicant who qualifies for more than one of Colorado's senior/veteran exemptions may claim only one exemption on a single property.
  - Statute: Colo. Const. art. X, sec. 3.5; C.R.S. sec. 39-3-203
  - Source: https://dpt.colorado.gov/senior-property-tax-exemption
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/colorado/senior-property-tax-exemption

### Connecticut

- **Exemption for Taxpayers With Disabilities** (Disabled Person Exemption)
  - Mechanism: Value reduction — $1,000
  - Income limit: No income limit for the state-mandated $1,000 exemption. Municipalities may provide an additional exemption of up to $1,000 (Sec. 12-81i).
  - Deadline: File proof of qualifying disability with the municipal assessor.
  - Renewal: other — Proof of continued eligibility may be required.
  - Statute: Conn. Gen. Stat. Sec. 12-81(55); local-option additional exemption under Sec. 12-81i
  - Source: https://www.cga.ct.gov/2026/rpt/pdf/2026-R-0027.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/connecticut/disabled-person-property-tax-exemption

- **Exemption for the Blind** (Disabled Person Exemption)
  - Mechanism: Value reduction — $3,000
  - Income limit: 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).
  - Deadline: File proof of blindness with the municipal board of assessors.
  - Renewal: other — Proof of continued eligibility may be required.
  - Statute: Conn. Gen. Stat. Secs. 12-81(17) and 12-92; local-option additional exemption under Sec. 12-81j
  - Source: https://www.cga.ct.gov/2026/rpt/pdf/2026-R-0027.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/connecticut/disabled-person-property-tax-exemption

- **Exemption for Veterans With Disability Ratings or Limb Loss** (Disabled Veteran Exemption)
  - Mechanism: Value reduction — Tiered
  - Minimum VA disability rating: 10%
  - Income limit: 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).
  - Deadline: File VA disability-rating proof with the municipal assessor.
  - Renewal: other — Periodic proof of the VA disability rating may be required.
  - Stacking: Generally only one service-related exemption may be claimed; surviving spouses and minor children may claim the veteran's exemption.
  - Statute: Conn. Gen. Stat. Sec. 12-81(20) (as amended by PA 25-2, Sec. 5 and PA 25-168, Sec. 234) and Sec. 12-81(21); income-based additional exemption under Sec. 12-81g
  - Source: https://www.cga.ct.gov/2026/rpt/pdf/2026-R-0027.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/connecticut/disabled-veteran-property-tax-exemption

- **Exemption for Wartime Veterans and 30-Year Retirees (Basic Veterans' Exemption)** (Veteran Exemption)
  - Mechanism: Value reduction — $1,000
  - Income limit: 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).
  - Deadline: File proof of qualifying service (honorable discharge) with the municipal assessor or town clerk.
  - Renewal: automatic — Once the discharge is recorded with the town, the basic exemption continues automatically.
  - Stacking: An individual entitled to the veterans' exemption under Sec. 12-81(19) and also to a surviving-spouse exemption may receive both (Sec. 12-90); otherwise generally only one service-related exemption may be claimed.
  - Statute: Conn. Gen. Stat. Sec. 12-81(19); income-based additional exemption under Sec. 12-81g
  - Source: https://www.cga.ct.gov/2026/rpt/pdf/2026-R-0027.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/connecticut/veteran-property-tax-exemption

- **Homeowners' Elderly and Disabled (Circuit Breaker) Tax Relief Program** (Senior (65+) Exemption)
  - Mechanism: Flat credit — $1,250
  - Minimum age: 65
  - Income limit: $56,500
  - Deadline: Filed with the municipal assessor between February 1 and May 15.
  - Renewal: other — Benefit continues subject to periodic reapplication administered by the municipality/OPM.
  - Stacking: Reduction applies to the qualifying home only.
  - Statute: Conn. Gen. Stat. Secs. 12-170aa to 12-170cc
  - Source: https://portal.ct.gov/opm/igpp/grants/tax-relief-grants/homeowners--elderlydisabled-circuit-breaker-tax-relief-program
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/connecticut/senior-property-tax-exemption

- **Property Tax Exemption for Veterans With a Permanent and Total (P&T) Disability Rating** (Disabled Veteran Exemption)
  - Mechanism: Full exemption — Full exemption
  - Minimum VA disability rating: 100%
  - Income limit: No income limit.
  - Deadline: Filed with the municipal assessor.
  - Renewal: other — Beginning with the 2025 assessment year, municipalities may cap the exemption at the municipality's median assessed value of residential real property, and may extend it (e.g., to up to two acres of the lot).
  - Stacking: A surviving spouse of a qualifying veteran may generally claim the veteran's exemption. Individuals who qualify for multiple service-related exemptions may generally claim only one.
  - Statute: Conn. Gen. Stat. Sec. 12-81(83) (as amended by PA 25-2, Sec. 4 and PA 25-168, Sec. 233)
  - Source: https://www.cga.ct.gov/2026/rpt/pdf/2026-R-0027.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/connecticut/disabled-veteran-property-tax-exemption

### Delaware

- **Disabled Veterans School Property Tax Credit** (Disabled Veteran Exemption)
  - Mechanism: % reduction — 100%
  - Minimum VA disability rating: 100%
  - Income limit: No income limit.
  - Deadline: April 30 for the upcoming tax year.
  - Renewal: automatic — No annual reapplication once qualified, but property taxes must be paid in full each year to remain eligible in the subsequent tax year.
  - Stacking: An individual may not claim both the Disabled Veterans School Property Tax Credit and the Senior School Property Tax Credit.
  - Statute: 14 Del. C. Sec. 1917(d)
  - Source: https://finance.delaware.gov/disabled-veterans/
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/delaware/disabled-veteran-property-tax-exemption

- **Senior School Property Tax Credit** (Senior (65+) Exemption)
  - Mechanism: Flat credit — $500
  - Minimum age: 65
  - Income limit: No income limit.
  - Deadline: April 30 (statewide) for the upcoming tax year; the credit is not permitted retroactively.
  - Renewal: automatic — No annual reapplication is required once qualified, but property taxes must be paid in full by year-end to remain eligible for the credit in the subsequent tax year.
  - Stacking: An individual may not claim both the Senior School Property Tax Credit and the Disabled Veterans School Property Tax Credit.
  - Statute: 14 Del. C. Sec. 1917(c)
  - Source: https://finance.delaware.gov/senior-relief/
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/delaware/senior-property-tax-exemption

### District of Columbia

- **Disabled Property Owner Tax Relief** (Disabled Person Exemption)
  - Mechanism: % reduction — 50%
  - Income limit: $159,750
  - Deadline: Filed electronically via MyTax.DC.gov (same timing as the Homestead Deduction).
  - Renewal: automatic — Periodic reconfirmation may be required; the owner must notify OTR within 30 days if the property ceases to qualify.
  - Stacking: Requires the Homestead Deduction. There is no additional benefit for being both senior and disabled. Same 50% relief and income threshold as the Senior Citizen relief, under the same statute.
  - Statute: D.C. Official Code Sec. 47-863
  - Source: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/Homestead%20Senior%20and%20Disabled%20Tax%20Relief%20Flyer_0.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/district-of-columbia/disabled-person-property-tax-exemption

- **Disabled Veterans Homestead Deduction** (Disabled Veteran Exemption)
  - Mechanism: Value reduction — $445,000
  - Minimum VA disability rating: 100%
  - Income limit: $159,750
  - Deadline: Application filed with the District of Columbia Office of Veterans Affairs (OVA); OVA certifies eligibility to the Office of Tax and Revenue.
  - Renewal: other — Must file a cancellation (Form ASD-105) if the property ceases to qualify (e.g., relocation).
  - Stacking: A property receiving this deduction may not also receive the Senior/Disabled Tax Relief (Sec. 47-863) or the owner-occupant residential tax credit / standard Homestead Deduction (Sec. 47-864).
  - Statute: D.C. Official Code Sec. 47-850.05 (Disabled Veterans Homestead Exemption Amendment Act of 2018, D.C. Law 22-283)
  - Source: https://ora-cfo.dc.gov/sites/default/files/dc/sites/ora-cfo/publication/attachments/Tax%20Facts%202025%20Report.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/district-of-columbia/disabled-veteran-property-tax-exemption

- **Homestead Deduction** (Homestead Exemption)
  - Mechanism: Value reduction — $89,850
  - Income limit: No income limit for the basic Homestead Deduction.
  - Deadline: 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.
  - Renewal: automatic — No annual reapplication; the owner must notify OTR within 30 days if the property ceases to qualify (e.g., loss of ownership or District domicile).
  - Stacking: A property receiving the Disabled Veterans Homestead Deduction is not eligible for the standard Homestead Deduction or the Senior/Disabled Tax Relief.
  - Statute: D.C. Official Code Sec. 47-850
  - Source: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/Homestead%20Senior%20and%20Disabled%20Tax%20Relief%20Flyer_0.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/district-of-columbia/homestead-exemption

- **Senior Citizen Property Tax Relief** (Senior (65+) Exemption)
  - Mechanism: % reduction — 50%
  - Minimum age: 65
  - Income limit: $159,750
  - Deadline: 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).
  - Renewal: automatic — Periodic reconfirmation may be required; the owner must notify OTR within 30 days if the property ceases to qualify.
  - Stacking: Requires the Homestead Deduction. There is no additional benefit for being both senior and disabled. A property receiving the Disabled Veterans Homestead Deduction cannot also receive this relief.
  - Statute: D.C. Official Code Sec. 47-863
  - Source: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/Homestead%20Senior%20and%20Disabled%20Tax%20Relief%20Flyer_0.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/district-of-columbia/senior-property-tax-exemption

### Florida

- **$5,000 Exemption for Blind Persons and Totally & Permanently Disabled Persons** (Disabled Person Exemption)
  - Mechanism: Value reduction — $5,000
  - Deadline: March 1 (Form DR-501).
  - Renewal: automatic — Continues while eligibility maintained.
  - Stacking: Stacks with the homestead exemption.
  - Statute: s. 196.202, Fla. Stat.
  - Source: https://www.flsenate.gov/Laws/Statutes/2025/0196.202
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/florida/disabled-person-property-tax-exemption

- **$5,000 Widow's / Widower's Exemption** (Surviving Spouse Exemption)
  - Mechanism: Value reduction — $5,000
  - Deadline: March 1 (Form DR-501).
  - Renewal: automatic — Ceases upon remarriage.
  - Stacking: Stacks with homestead and other exemptions for which the person qualifies. A person who remarries is no longer eligible; divorced persons do not qualify.
  - Statute: s. 196.202, Fla. Stat.
  - Source: https://www.flsenate.gov/Laws/Statutes/2025/0196.202
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/florida/surviving-spouse-property-tax-exemption

- **Additional Homestead Exemption (up to $25,000 on value over $50,000)** (Homestead Exemption)
  - Mechanism: Value reduction — $25,000
  - Deadline: March 1 of the tax year (granted with the homestead application, Form DR-501).
  - Renewal: automatic — Renews automatically with the homestead exemption.
  - Stacking: Stacks on top of the first $25,000 homestead exemption; together they exempt up to ~$50,000+ (base) of homestead value, with the top slice exempt from non-school levies only.
  - Statute: s. 196.031(1)(b), Fla. Stat.
  - Source: https://www.flsenate.gov/laws/statutes/2025/196.031
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/florida/homestead-exemption

- **Homestead Exemption (first $25,000)** (Homestead Exemption)
  - Mechanism: Value reduction — $25,000
  - Deadline: March 1 of the tax year (file Form DR-501 with county property appraiser).
  - Renewal: automatic — Renews automatically each year once granted, so long as the owner remains eligible; no annual re-filing required.
  - Stacking: Stacks with the additional $25,000 homestead exemption and with Save Our Homes; prerequisite for most other homestead-based benefits.
  - Statute: s. 196.031, Fla. Stat.
  - Source: https://www.flsenate.gov/laws/statutes/2025/196.031
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/florida/homestead-exemption

- **Property Tax Discount for Veterans 65+ with Combat-Related Disability** (Disabled Veteran Exemption)
  - Mechanism: % reduction — % reduction
  - Minimum age: 65
  - Deadline: March 1 annually (VA letter stating disability percentage, proof of honorable discharge, and proof of age required).
  - Renewal: automatic — Continues while eligibility maintained; carries over to surviving spouse under specified conditions.
  - Stacking: Stacks with the standard homestead exemptions; discount applied to taxable value.
  - Statute: s. 196.082, Fla. Stat.
  - Source: https://www.flsenate.gov/Laws/Statutes/2025/196.082
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/florida/disabled-veteran-property-tax-exemption

- **Save Our Homes Assessment Limitation** (Homestead Exemption)
  - Mechanism: Assessment freeze — Assessment freeze
  - Deadline: Applies automatically once homestead is granted; portability transfer (Form DR-501T) must be filed by March 1.
  - Renewal: automatic — Assessment cap applies automatically each year the property retains homestead status.
  - Stacking: Operates on assessed value before homestead exemptions are subtracted; independent of and stacks with the dollar homestead exemptions. Accumulated 'assessment difference' is portable.
  - Statute: s. 193.155, Fla. Stat.
  - Source: https://floridarevenue.com/property/Documents/pt112.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/florida/homestead-exemption

- **Total Exemption for Quadriplegic Homestead** (Disabled Person Exemption)
  - Mechanism: Full exemption — Full exemption
  - Deadline: March 1 (with medical certification, e.g., Form DR-416).
  - Renewal: automatic — Continues while eligibility maintained.
  - Stacking: Full homestead exemption; unlike the s.196.101 disability exemption for other conditions, the quadriplegic exemption has NO income limit.
  - Statute: s. 196.101(1), Fla. Stat.
  - Source: https://floridarevenue.com/property/documents/pt111.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/florida/disabled-person-property-tax-exemption

- **Total Exemption for Surviving Spouse of First Responder or Military Member Who Died in the Line of Duty** (Surviving Spouse Exemption)
  - Mechanism: Full exemption — Full exemption
  - Deadline: March 1 (with certification of the qualifying death).
  - Renewal: automatic — Continues while the spouse resides on the homestead and does not remarry; exemption amount may transfer to a new residence upon sale.
  - Stacking: Full exemption; supersedes the dollar homestead exemptions on the property. Ends on remarriage.
  - Statute: s. 196.081(4) and (6), Fla. Stat.
  - Source: https://www.flsenate.gov/Laws/Statutes/2025/196.081
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/florida/surviving-spouse-property-tax-exemption

- **Total Exemption for Veteran with Service-Connected Total and Permanent Disability** (Disabled Veteran Exemption)
  - Mechanism: Full exemption — Full exemption
  - Minimum VA disability rating: 100%
  - Deadline: March 1 (may apply before receiving VA documentation; granted retroactive to original application date once VA letter received, with refund of excess taxes).
  - Renewal: automatic — Continues while eligibility maintained.
  - Stacking: Full homestead exemption supersedes the need for the dollar homestead exemptions on the same property. Transfers to surviving spouse (s.196.081(3)).
  - Statute: s. 196.081, Fla. Stat.
  - Source: https://www.flsenate.gov/Laws/Statutes/2025/196.081
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/florida/disabled-veteran-property-tax-exemption

### Georgia

- **Homestead Exemption for Disabled Veterans** (Disabled Veteran Exemption)
  - Mechanism: Value reduction — $121,812
  - Minimum VA disability rating: 100%
  - Deadline: April 1 of the taxable year
  - Renewal: automatic — Automatically renewed once granted, subject to continued ownership/occupancy.
  - Stacking: Largest statewide exemption; applies across all ad valorem tax categories. Extends to unremarried surviving spouse and, in some cases, minor children.
  - Statute: O.C.G.A. § 48-5-48
  - Source: https://dor.georgia.gov/property-tax-homestead-exemptions
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/georgia/disabled-veteran-property-tax-exemption

- **Homestead Exemption for Unremarried Surviving Spouse of a Peace Officer or Firefighter Killed in the Line of Duty** (Surviving Spouse Exemption)
  - Mechanism: Full exemption — Full exemption
  - Deadline: April 1 of the taxable year
  - Renewal: automatic — Continues for as long as the applicant occupies the residence as a homestead and does not remarry.
  - Stacking: Full-value exemption; the most complete relief among statewide categories.
  - Statute: O.C.G.A. § 48-5-48.4
  - Source: https://dor.georgia.gov/property-tax-homestead-exemptions
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/georgia/surviving-spouse-property-tax-exemption

- **Standard Homestead Exemption** (Homestead Exemption)
  - Mechanism: Value reduction — $2,000
  - Deadline: April 1 of the taxable year
  - Renewal: automatic — Automatically renewed each year so long as the owner continues to occupy the residence as primary residence.
  - Stacking: Baseline exemption available to all qualifying homeowners; many counties have adopted larger local-option exemptions (out of scope).
  - Statute: O.C.G.A. § 48-5-44
  - Source: https://dor.georgia.gov/property-tax-homestead-exemptions
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/georgia/homestead-exemption

### Illinois

- **General Homestead Exemption** (Homestead Exemption)
  - Mechanism: Value reduction — $6,000
  - Deadline: Varies by county; in most counties the exemption is granted automatically once established, Cook County requires annual application.
  - Renewal: automatic — Renews automatically in most counties; Cook County requires annual renewal.
  - Stacking: May be combined with the Senior Citizens Homestead Exemption, Senior Freeze, and disability/veteran exemptions.
  - Statute: 35 ILCS 200/15-175
  - Source: https://tax.illinois.gov/localgovernments/property/taxrelief.html
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/illinois/homestead-exemption

- **Homestead Exemption for Persons with Disabilities** (Disabled Person Exemption)
  - Mechanism: Value reduction — $2,000
  - Deadline: File initial Form PTAX-343 (with proof of disability) with the Chief County Assessment Office; renew annually with Form PTAX-343-R.
  - Renewal: annual — Annual verification via Form PTAX-343-R.
  - Stacking: Cannot be claimed together with the disabled-veteran (15-169) or veterans-adapted-housing (15-165) exemptions on the same property for the same year; may stack with the General Homestead Exemption.
  - Statute: 35 ILCS 200/15-168
  - Source: https://tax.illinois.gov/localgovernments/property/taxrelief.html
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/illinois/disabled-person-property-tax-exemption

- **Low-Income Senior Citizens Assessment Freeze Homestead Exemption** (Senior (65+) Exemption)
  - Mechanism: Assessment freeze — Assessment freeze
  - Minimum age: 65
  - Income limit: $75,000
  - Deadline: Annual filing of Form PTAX-340 with the Chief County Assessment Office each year.
  - Renewal: annual — Must be re-applied for annually (Form PTAX-340).
  - Stacking: May be received in addition to the General Homestead and Senior Citizens Homestead exemptions.
  - Statute: 35 ILCS 200/15-172
  - Source: https://tax.illinois.gov/localgovernments/property/taxrelief.html
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/illinois/senior-property-tax-exemption

- **Standard Homestead Exemption for Veterans with Disabilities** (Disabled Veteran Exemption)
  - Mechanism: Value reduction — Tiered
  - Minimum VA disability rating: 30%
  - Deadline: Annual application (Form PTAX-342) filed with the Chief County Assessment Office; annual re-application by July 1.
  - Renewal: annual — Annual re-verification (Form PTAX-342-R); must be filed by July 1 each year.
  - Stacking: Cannot be combined with the Persons with Disabilities Homestead (15-168) or the Veterans-with-Disabilities Specially-Adapted Housing exemption (15-165) on the same property; may combine with the General Homestead Exemption.
  - Statute: 35 ILCS 200/15-169
  - Source: https://tax.illinois.gov/localgovernments/property/taxrelief.html
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/illinois/disabled-veteran-property-tax-exemption

### Indiana

- **Deduction for Totally Disabled Veteran (or Surviving Spouse)** (Disabled Veteran Exemption)
  - Mechanism: Full exemption — 100%
  - Minimum VA disability rating: 100%
  - Income limit: No income limit.
  - Deadline: Application filed with the county auditor; automatic carryover once approved (Ind. Code 6-1.1-12-17.8).
  - Renewal: automatic — Automatic carryover after approval while eligibility continues.
  - Stacking: An individual who receives this deduction may not also receive a local property tax credit under Ind. Code 6-1.1-51.3 (e.g. the new $250/$350 disabled-veteran credits).
  - Statute: Ind. Code 6-1.1-12-14 (as amended by HEA 1210, effective for the Jan 1, 2026 assessment date / 2026 pay 2027)
  - Source: https://www.in.gov/dlgf/files/2026-memos/260527-Cockerill-Memo-Legislation-Affecting-Deductions,-Credits,-and-Exemptions.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/indiana/disabled-veteran-property-tax-exemption

- **Homestead Standard Deduction** (Homestead Exemption)
  - Mechanism: Value reduction — $48,000
  - Income limit: No income limit.
  - Deadline: 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.
  - Renewal: automatic — No annual refiling once approved; the deduction carries over automatically while the property remains eligible. The owner must notify the county auditor if the property becomes ineligible.
  - Stacking: Applied before the Supplemental Homestead Deduction, which is computed on the assessed value remaining after this deduction.
  - Statute: Ind. Code 6-1.1-12-37
  - Source: https://www.in.gov/dlgf/files/2026-memos/260527-Cockerill-Memo-Legislation-Affecting-Deductions,-Credits,-and-Exemptions.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/indiana/homestead-exemption

- **Over 65 Circuit Breaker Credit** (Senior (65+) Exemption)
  - Mechanism: Tax ceiling — Tax ceiling
  - Minimum age: 65
  - Income limit: $70,000
  - Deadline: File with the county auditor; no annual refiling required once approved (must notify the auditor within 60 days of becoming ineligible).
  - Renewal: automatic — Carries over automatically while the individual remains eligible.
  - Stacking: Separate from the Over 65 Credit under Ind. Code 6-1.1-51.3-1; an individual may qualify for one and not the other.
  - Statute: Ind. Code 6-1.1-20.6-8.5
  - Source: https://www.in.gov/dlgf/files/2025-presentations/251029-FAQ-Webinar-Deductions-and-Credits.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/indiana/senior-property-tax-exemption

- **Supplemental Homestead Deduction** (Homestead Exemption)
  - Mechanism: % reduction — 40%
  - Income limit: No income limit.
  - Deadline: No separate application; granted automatically to any property receiving the Homestead Standard Deduction.
  - Renewal: automatic — Automatically applied whenever the Homestead Standard Deduction applies.
  - Stacking: Computed on assessed value remaining after the Homestead Standard Deduction.
  - Statute: Ind. Code 6-1.1-12-37.5
  - Source: https://www.in.gov/dlgf/files/2026-memos/260527-Cockerill-Memo-Legislation-Affecting-Deductions,-Credits,-and-Exemptions.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/indiana/homestead-exemption

### Iowa

- **Disabled Veteran Homestead Property Tax Credit** (Disabled Veteran Exemption)
  - Mechanism: Full exemption — Full exemption
  - Minimum VA disability rating: 100%
  - Income limit: No income limit.
  - Deadline: July 1 annually (Form 54-049, filed with the homestead exemption Form 54-028).
  - Renewal: automatic — Once allowed, continues without refiling while eligibility continues; a surviving spouse may continue the credit until remarriage or change of homestead.
  - Stacking: An owner who elects this credit is not eligible for any other real property tax exemption provided by law for veterans of military service (Iowa Code 425.15(3)).
  - Statute: Iowa Code 425.15
  - Source: https://revenue.iowa.gov/taxes/tax-guidance/tax-credits-deductions-exemption/disabled-veteran-homestead-property-tax-credit
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/iowa/disabled-veteran-property-tax-exemption

- **Homestead Tax Exemption for Claimants 65 Years of Age or Older** (Senior (65+) Exemption)
  - Mechanism: Value reduction — $6,500
  - Minimum age: 65
  - Income limit: No income limit.
  - Deadline: 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.
  - Renewal: automatic — Continues in successive years without refiling while the owner remains age-eligible and occupies the homestead.
  - Stacking: Stacks on top of the base homestead credit/exemption. An owner receiving the disabled veteran homestead tax credit (which exempts the entire tax) would have no additional benefit from this.
  - Statute: Iowa Code 425.1A
  - Source: https://revenue.iowa.gov/taxes/tax-guidance/property-tax/homestead-tax-credit-and-exemption
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/iowa/senior-property-tax-exemption

### Kansas

- **Kansas Property Tax Relief for Low Income Seniors (SAFESR, Form K-40PT)** (Senior (65+) Exemption)
  - Mechanism: % reduction — 75%
  - Minimum age: 65
  - Income limit: 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).
  - Deadline: Claim filed annually (Form K-40PT), generally by April 15.
  - Renewal: annual — A new claim must be filed each year. A claimant may receive only one of SAFESR, the Homestead refund (K-40H), or the Seniors/Disabled Veterans refund (K-40SVR).
  - Stacking: Mutually exclusive with the Homestead Property Tax Refund (K-40H) and the Seniors and Disabled Veterans Property Tax Relief (K-40SVR); a claimant may receive only one refund.
  - Statute: K.S.A. 79-32,263
  - Source: https://www.kslegislature.gov/li/b2025_26/statute/079_000_0000_chapter/079_032_0000_article/079_032_0263_section/079_032_0263_k/
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/kansas/senior-property-tax-exemption

### Kentucky

- **Homestead Exemption (age 65 or older)** (Senior (65+) Exemption)
  - Mechanism: Value reduction — $49,100
  - Minimum age: 65
  - Income limit: No income limit for the age-65 homestead exemption.
  - Deadline: 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.
  - Renewal: other — Owners qualifying by age do not reapply annually while they continue to own and occupy the residence.
  - Stacking: The homestead (age 65) and disability exemptions are the same statutory exemption; an owner may not receive both simultaneously for the same amount.
  - Statute: KRS 132.810; Ky. Const. sec. 170 (Homestead/Disability Amendment)
  - Source: https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/Pages/Homestead-Exemption.aspx
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/kentucky/senior-property-tax-exemption

- **Homestead Exemption (totally disabled)** (Disabled Person Exemption)
  - Mechanism: Value reduction — $49,100
  - Income limit: No income limit; applicant must be classified as totally disabled and must have received disability payments for the entire assessment period.
  - Deadline: Application (Form 62A350) filed with the county Property Valuation Administrator (PVA) by December 31 of the tax year.
  - Renewal: annual — Disability-based applicants must reapply annually UNLESS they are a veteran with a service-connected disability, or are determined totally and permanently disabled by the Social Security Administration or by Kentucky Retirement Systems, in which case annual reapplication is not required.
  - Stacking: Same statutory dollar amount as the age-65 homestead exemption; a household receives one homestead/disability exemption.
  - Statute: KRS 132.810; Ky. Const. sec. 170 (Homestead/Disability Amendment)
  - Source: https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/Pages/Homestead-Exemption.aspx
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/kentucky/disabled-person-property-tax-exemption

### Louisiana

- **Homestead Exemption** (Homestead Exemption)
  - Mechanism: Value reduction — $7,500
  - Deadline: Filed once with the parish assessor; remains in effect as long as the owner continues to own and occupy the property (no annual refiling).
  - Renewal: automatic — Permanent while ownership and owner-occupancy continue; a new filing is required upon change of ownership or residence.
  - Stacking: Prerequisite for the Special Assessment Level (assessment freeze); a property must receive the homestead exemption to also qualify for the freeze.
  - Statute: La. Const. art. VII, sec. 20
  - Source: https://legis.la.gov/legis/LawPrint.aspx?d=206550
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/louisiana/homestead-exemption

- **Special Assessment Level (assessment freeze)** (Senior (65+) Exemption)
  - Mechanism: Assessment freeze — Assessment freeze
  - Minimum age: 65
  - Minimum VA disability rating: 50%
  - Income limit: $100,000
  - Deadline: Filed with the parish assessor.
  - Renewal: automatic — Following the 2022 constitutional amendment, permanently and totally disabled owners are no longer required to recertify annually; the frozen level remains until a disqualifying change (sale, move, or income exceeding the limit).
  - Stacking: Requires and is layered on top of the homestead exemption. Because it freezes your assessed value rather than cutting it by a set amount, the savings depend on how much your value would otherwise have risen.
  - Statute: La. Const. art. VII, sec. 18(G)
  - Source: https://legis.la.gov/Legis/LawPrint.aspx?d=206545
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/louisiana/senior-property-tax-exemption

### Maine

- **Exemption for the Legally Blind** (Disabled Person Exemption)
  - Mechanism: Value reduction — $4,000
  - Deadline: Application must be delivered to the local assessor no later than April 1.
  - Renewal: automatic — Continues automatically once granted while eligibility is maintained.
  - Stacking: Stackable with the homestead exemption.
  - Statute: 36 M.R.S. sec. 654-A
  - Source: https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/property-tax-relief-programs/property-tax-exemptions
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/maine/disabled-person-property-tax-exemption

- **Maine Resident Homestead Property Tax Exemption** (Homestead Exemption)
  - Mechanism: Value reduction — $25,000
  - Deadline: Application must be delivered to the local assessor no later than April 1.
  - Renewal: automatic — A one-time application; the exemption continues automatically while the owner remains eligible.
  - Stacking: May be combined with the veteran exemption (an eligible veteran can receive both the $25,000 homestead and the $6,000 veteran exemptions).
  - Statute: 36 M.R.S. sec. 683 (amount); 36 M.R.S. secs. 681-689 (Maine Resident Homestead Property Tax Exemption)
  - Source: https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/property-tax-relief-programs/property-tax-exemptions
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/maine/homestead-exemption

- **Veteran Exemption** (Veteran Exemption)
  - Mechanism: Value reduction — $6,000
  - Minimum age: 62
  - Deadline: Application must be delivered to the local assessor no later than April 1.
  - Renewal: automatic — Continues automatically once granted while eligibility is maintained.
  - Stacking: Stackable with the $25,000 homestead exemption. A veteran cannot claim under more than one paragraph of sec. 653 (e.g., cannot take both the $6,000 and the $50,000 specially-adapted-housing exemptions).
  - Statute: 36 M.R.S. sec. 653
  - Source: https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/property-tax-relief-programs/property-tax-exemptions
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/maine/veteran-property-tax-exemption

- **Veteran Specially Adapted Housing Exemption (paraplegic veterans)** (Disabled Veteran Exemption)
  - Mechanism: Value reduction — $50,000
  - Deadline: Application must be delivered to the local assessor no later than April 1.
  - Renewal: automatic — Continues automatically once granted while eligibility is maintained.
  - Stacking: A veteran cannot claim under more than one paragraph of sec. 653; this $50,000 exemption is in lieu of, not in addition to, the $6,000 veteran exemption.
  - Statute: 36 M.R.S. sec. 653(1)(D-1)
  - Source: https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/property-tax-relief-programs/property-tax-exemptions
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/maine/disabled-veteran-property-tax-exemption

### Maryland

- **Homeowners' Property Tax Credit Program (Circuit Breaker)** (Homestead Exemption)
  - Mechanism: Flat credit — Flat credit
  - Income limit: $60,000
  - Deadline: Filed annually with SDAT.
  - Renewal: annual — A new application must be filed each year based on the prior year's income.
  - Stacking: May be received in addition to the Homestead Property Tax Credit. Several counties/municipalities offer supplemental homeowners' credits layered on this state program.
  - Statute: Md. Code, Tax-Property sec. 9-104
  - Source: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=9-104&enactments=false
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/maryland/homestead-exemption

- **Homestead Property Tax Credit** (Homestead Exemption)
  - Mechanism: Assessment freeze — Assessment freeze
  - Deadline: One-time application filed with SDAT to establish eligibility; no annual refiling once approved.
  - Renewal: automatic — A one-time application establishes eligibility; the credit then applies automatically each year the property remains the owner's principal residence.
  - Stacking: Separate from and may be held alongside the income-based Homeowners' Property Tax Credit.
  - Statute: Md. Code, Tax-Property sec. 9-105
  - Source: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=9-105&enactments=false
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/maryland/homestead-exemption

### Massachusetts

- **Legally Blind Persons Exemption (Clauses 37, 37A)** (Disabled Person Exemption)
  - Mechanism: Flat credit — $500
  - Income limit: No income or asset limit for the blindness exemption.
  - Deadline: 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.
  - Renewal: annual — A new application and a current Certificate of Legal Blindness must be filed for each fiscal year.
  - Stacking: Only one exemption under M.G.L. c. 59, § 5 per fiscal year (greatest benefit granted).
  - Statute: M.G.L. c. 59, § 5, Clauses 37, 37A
  - Source: https://www.mass.gov/doc/guide-to-real-estate-tax-exemptions-for-blind-persons/download
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/massachusetts/disabled-person-property-tax-exemption

- **Senior Citizen Exemption (Clauses 41, 41B, 41C, 41C½)** (Senior (65+) Exemption)
  - Mechanism: Flat credit — $500
  - Minimum age: 65
  - Income limit: 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.
  - Deadline: 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.
  - Renewal: annual — A new application must be filed with the local board of assessors for each fiscal year.
  - Stacking: With limited exceptions, an owner may receive only one exemption under M.G.L. c. 59, § 5 per fiscal year; if qualified for more than one, the assessors grant the one providing the greatest benefit. A senior 70+ who does not meet Clause 41C limits may instead qualify under Clause 17/17C/17C½/17D (reduced benefit, looser tests).
  - Statute: M.G.L. c. 59, § 5, Clauses 41, 41B, 41C, 41C½
  - Source: https://www.mass.gov/doc/guide-to-real-estate-tax-exemptions-for-qualifying-senior-citizens/download
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/massachusetts/senior-property-tax-exemption

- **Veterans' Exemption (Clauses 22, 22A, 22B, 22C, 22D, 22E, 22F, 22H)** (Veteran Exemption)
  - Mechanism: Flat credit — $400
  - Minimum VA disability rating: 10%
  - Income limit: 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).
  - Deadline: 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.
  - Renewal: annual — A new application must be filed for each fiscal year; disability certification from the U.S. Department of Veterans Affairs must be attached in the first year (and again if the rating changes or is 100%).
  - Stacking: Only one exemption under M.G.L. c. 59, § 5 per fiscal year (greatest benefit granted). Clauses 22A, 22B, 22C, 22E and 22F are prorated for domiciles larger than a single-family house.
  - Statute: M.G.L. c. 59, § 5, Clauses 22, 22A, 22B, 22C, 22D, 22E, 22F, 22H
  - Source: https://www.mass.gov/doc/guide-to-real-estate-tax-exemptions-for-qualifying-veterans-0/download
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/massachusetts/veteran-property-tax-exemption

### Michigan

- **Disabled Veterans Exemption** (Disabled Veteran Exemption)
  - Mechanism: Full exemption — Full exemption
  - Minimum VA disability rating: 100%
  - Deadline: 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.
  - Renewal: automatic — For taxes levied on or after January 1, 2025, an exemption once granted remains in effect without annual reapplication until rescinded by the individual or denied by the assessor.
  - Stacking: A full exemption; because it exempts the property from all property taxes, it makes the Principal Residence Exemption unnecessary for the same homestead.
  - Statute: MCL 211.7b (PA 161 of 2013; amended effective for taxes levied on/after Jan 1, 2025)
  - Source: https://www.michigan.gov/taxes/property/exemptions/veterans/disabled-veterans-exemption
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/michigan/disabled-veteran-property-tax-exemption

- **Principal Residence Exemption (PRE)** (Homestead Exemption)
  - Mechanism: Full exemption — Full exemption
  - Deadline: 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.
  - Renewal: automatic — Remains in effect until the property is transferred or is no longer a principal residence. The owner must file a rescission (Form 2602) within 90 days after the property ceases to qualify.
  - Stacking: Independent of and stackable with other exemptions; the Disabled Veterans Exemption supersedes the need for the PRE because it fully exempts the property from all property taxes.
  - Statute: MCL 211.7cc; MCL 211.7dd; school-operating exemption up to 18 mills under MCL 380.1211
  - Source: https://www.michigan.gov/en/taxes/property/principal/what-is-a-principal-residence-exemption-pre-1
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/michigan/homestead-exemption

### Minnesota

- **Homestead Market Value Exclusion** (Homestead Exemption)
  - Mechanism: Value reduction — $38,000
  - Deadline: 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).
  - Renewal: automatic — No annual re-application; the exclusion continues automatically as long as the property retains homestead classification. A new homestead application is required if ownership or occupancy changes.
  - Stacking: A property receiving the disabled-veteran homestead exclusion (subd. 34) does not also receive this general homestead market value exclusion on the same value; the veteran exclusion is taken instead.
  - Statute: Minn. Stat. § 273.13, subd. 35
  - Source: https://www.revenue.state.mn.us/homestead
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/minnesota/homestead-exemption

- **Homestead Market Value Exclusion for Veterans with a Disability** (Disabled Veteran Exemption)
  - Mechanism: Value reduction — $300,000
  - Minimum VA disability rating: 70%
  - Deadline: 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).
  - Renewal: other — A veteran with a total and permanent (100%) rating generally need not reapply annually; veterans whose qualifying rating is not permanent may be required to recertify. Surviving spouses and primary family caregivers must file their own application to continue or claim the exclusion.
  - Stacking: Taken in place of the general Homestead Market Value Exclusion (subd. 35) on the same homestead.
  - Statute: Minn. Stat. § 273.13, subd. 34
  - Source: https://www.revisor.mn.gov/statutes/cite/273.13
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/minnesota/disabled-veteran-property-tax-exemption

### Mississippi

- **Homestead Exemption — Age 65 or Over / Totally Disabled (Tier 2)** (Senior (65+) Exemption)
  - Mechanism: Value reduction — $7,500
  - Minimum age: 65
  - Income limit: No income limit. Applicant and spouse must remain compliant with Mississippi income tax and vehicle-registration laws.
  - Deadline: 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.
  - Renewal: other — No annual refiling once granted, unless eligibility, ownership, use, or occupancy changes. After the first year, the exemption can grow to include most future increases in the home's value.
  - Stacking: Replaces the Tier 1 regular exemption for qualifying applicants; an applicant is in only one tier per year.
  - Statute: Miss. Code Ann. § 27-33-67 (and §§ 27-33-1 to 27-33-79)
  - Source: https://www.dor.ms.gov/county-services/homestead-exemption
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/mississippi/senior-property-tax-exemption

- **Homestead Exemption — Regular Exemption (Tier 1)** (Homestead Exemption)
  - Mechanism: Flat credit — $300
  - Income limit: 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.
  - Deadline: 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.
  - Renewal: other — Once a valid application is on file, the exemption is credited each year without refiling, unless the applicant loses eligibility or there is a change in property description, ownership, use, or occupancy (e.g., marriage, divorce, death, deed change), or the applicant becomes eligible under a different tier.
  - Stacking: An applicant qualifies under exactly one homestead tier for a given year; on turning 65 or becoming totally disabled, the applicant reapplies to move to the Tier 2 age/disability exemption.
  - Statute: Miss. Code Ann. §§ 27-33-1 to 27-33-79 (regular exemption schedule, § 27-33-75)
  - Source: https://www.dor.ms.gov/county-services/homestead-exemption
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/mississippi/homestead-exemption

- **Homestead Exemption — Total Exemption for Service-Connected Disabled Veterans (Tier 3)** (Disabled Veteran Exemption)
  - Mechanism: Full exemption — Full exemption
  - Minimum VA disability rating: 100%
  - Income limit: No income limit. Applicant and spouse must remain compliant with Mississippi income tax and vehicle-registration laws.
  - Deadline: File with the county Tax Assessor between January 1 and April 1 of the year sought.
  - Renewal: other — No annual refiling once granted, unless eligibility, ownership, use, or occupancy changes (e.g., a surviving spouse remarries).
  - Stacking: Full exemption; taken in place of the Tier 1 or Tier 2 exemption. Applicant qualifies under one tier per year.
  - Statute: Miss. Code Ann. § 27-33-67 (and §§ 27-33-1 to 27-33-79)
  - Source: https://www.dor.ms.gov/county-services/homestead-exemption
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/mississippi/disabled-veteran-property-tax-exemption

### Montana

- **Montana Disabled Veteran (MDV) Property Tax Assistance Program** (Disabled Veteran Exemption)
  - Mechanism: % reduction — 100%
  - Minimum VA disability rating: 100%
  - Income limit: $72,229
  - Deadline: April 15.
  - Renewal: other — The application remains active as long as the owner continues to own and live in the home.
  - Stacking: Taken instead of PTAP; provides larger, income-tiered reductions for 100%-rated disabled veterans and their surviving spouses.
  - Statute: Mont. Code Ann. §§ 15-6-302, 15-6-311, 15-6-312; Admin. R. Mont. 42.19.401, 42.19.402
  - Source: https://revenue.mt.gov/property/property-tax-help/mdv
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/montana/disabled-veteran-property-tax-exemption

- **Property Tax Assistance Program (PTAP)** (Homestead Exemption)
  - Mechanism: % reduction — 80%
  - Income limit: $38,917
  - Deadline: April 15.
  - Renewal: other — The application remains active as long as the owner continues to own and live in the home; no annual re-application is required.
  - Stacking: An applicant qualifying as a disabled veteran should apply under the Montana Disabled Veteran (MDV) program instead, which offers larger reductions.
  - Statute: Mont. Code Ann. §§ 15-6-302, 15-6-305, 15-6-312; Admin. R. Mont. 42.19.401, 42.19.402
  - Source: https://revenue.mt.gov/property/property-tax-help/ptap
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/montana/homestead-exemption

### Nebraska

- **Nebraska Homestead Exemption - Categories 2, 3 and 6 (Disabled Individuals)** (Disabled Person Exemption)
  - Mechanism: % reduction — 100%
  - Income limit: $68,700
  - Deadline: June 30 (file after February 1; county board may extend to July 20).
  - Renewal: annual — Form 458 and Form 458 Schedule I filed annually; Form 458B disability certification required the first year and in years ending in 0 or 5 (Category 2/3), or the first year and on request (Category 6).
  - Stacking: Each homestead may receive only one homestead exemption.
  - Statute: Neb. Rev. Stat. §§ 77-3501 to 77-3529; § 83-1205 (developmental disability)
  - Source: https://revenue.nebraska.gov/PAD/homestead-exemption
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/nebraska/disabled-person-property-tax-exemption

- **Nebraska Homestead Exemption - Category 1 (Persons 65 and Older)** (Senior (65+) Exemption)
  - Mechanism: % reduction — 100%
  - Minimum age: 65
  - Income limit: $64,500
  - Deadline: June 30 (file after February 1; the county board may extend to July 20 on written request).
  - Renewal: annual — Form 458 and Form 458 Schedule I (Income Statement) must be filed with the county assessor each year between February 2 and June 30.
  - Stacking: Each homestead may receive only one homestead exemption; if multiple applications apply to the same homestead, the one with the highest approved exemption is applied.
  - Statute: Neb. Rev. Stat. §§ 77-3501 to 77-3529
  - Source: https://revenue.nebraska.gov/PAD/homestead-exemption
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/nebraska/senior-property-tax-exemption

- **Nebraska Homestead Exemption - Category 4S (Surviving Spouses of Qualified Veterans)** (Surviving Spouse Exemption)
  - Mechanism: % reduction — 100%
  - Income limit: No income limit and no homestead value limit for Category 4S.
  - Deadline: June 30 (file after February 1).
  - Renewal: annual — Form 458 filed annually; VA certification required on the first application and in years ending in 0 or 5.
  - Stacking: Each homestead may receive only one homestead exemption.
  - Statute: Neb. Rev. Stat. §§ 77-3501 to 77-3529
  - Source: https://revenue.nebraska.gov/PAD/homestead-exemption
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/nebraska/surviving-spouse-property-tax-exemption

- **Nebraska Homestead Exemption - Category 4V (100% Service-Connected Disabled Veterans)** (Disabled Veteran Exemption)
  - Mechanism: % reduction — 100%
  - Minimum VA disability rating: 100%
  - Income limit: No income limit and no homestead value limit for Category 4V.
  - Deadline: June 30 (file after February 1).
  - Renewal: other — After the first application, Category 4V does not refile Form 458 annually unless status changes; a VA certification of disability is required on the first application and in years ending in 0 or 5.
  - Stacking: Each homestead may receive only one homestead exemption. If a Category 4V veteran dies during the five-year exemption period, the surviving spouse receives the exemption for the remainder of the period, then applies annually under Category 4S.
  - Statute: Neb. Rev. Stat. §§ 77-3501 to 77-3529
  - Source: https://revenue.nebraska.gov/PAD/homestead-exemption
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/nebraska/disabled-veteran-property-tax-exemption

### Nevada

- **Disabled Veterans' Exemption** (Disabled Veteran Exemption)
  - Mechanism: Value reduction — Tiered
  - Minimum VA disability rating: 60%
  - Deadline: Filed with the county assessor with proof of the service-connected disability rating.
  - Renewal: other — Administered and renewed through the county assessor.
  - Stacking: Received instead of (not in addition to) the Veterans' Exemption. A qualifying surviving spouse who is also a veteran may hold both the surviving-spouse-of-disabled-veteran exemption (NRS 361.091) and their own veteran's exemption (NRS 361.090).
  - Statute: Nev. Rev. Stat. § 361.091
  - Source: https://tax.nv.gov/wp-content/uploads/2024/04/Veterans-Exemption-FAQs.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/nevada/disabled-veteran-property-tax-exemption

- **Veterans' Exemption** (Veteran Exemption)
  - Mechanism: Value reduction — $2,000
  - Deadline: Filed with the county assessor; contact the county assessor for the annual filing/affidavit schedule.
  - Renewal: other — Administered and renewed through the county assessor.
  - Stacking: A qualified disabled veteran must choose between the Veterans' Exemption and the Disabled Veterans' Exemption (only one may be received).
  - Statute: Nev. Rev. Stat. § 361.090
  - Source: https://tax.nv.gov/wp-content/uploads/2024/04/Veterans-Exemption-FAQs.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/nevada/veteran-property-tax-exemption

### New Hampshire

- **Certain Disabled Veterans (Total Exemption)** (Disabled Veteran Exemption)
  - Mechanism: Full exemption — Full exemption
  - Minimum VA disability rating: 100%
  - Deadline: April 15 (Form PA-29 filed with the municipality).
  - Renewal: other — PA-29 is a permanent application; the exemption continues while eligibility and ownership continue.
  - Stacking: A total exemption from all taxation on the homestead; taken instead of the tax credits above for those who qualify.
  - Statute: N.H. Rev. Stat. Ann. § 72:36-a
  - Source: https://gc.nh.gov/rsa/html/V/72/72-36-a.htm
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/new-hampshire/disabled-veteran-property-tax-exemption

- **Exemption for the Blind** (Disabled Person Exemption)
  - Mechanism: Value reduction — $15,000
  - Deadline: April 15 (Form PA-29 filed with the municipality).
  - Renewal: other — PA-29 is a permanent application; the exemption continues while eligibility and ownership continue.
  - Statute: N.H. Rev. Stat. Ann. § 72:37
  - Source: https://gc.nh.gov/rsa/html/V/72/72-37.htm
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/new-hampshire/disabled-person-property-tax-exemption

- **Standard Veterans' Tax Credit** (Veteran Exemption)
  - Mechanism: Flat credit — $50
  - Deadline: April 15 (Form PA-29 filed with the municipality).
  - Renewal: other — PA-29 is a permanent application; the credit continues while eligibility and ownership continue.
  - Stacking: The separate all veterans' tax credit (RSA 72:28-b) is a local-option credit a town may adopt for veterans who did not serve in a declared war period; a person generally receives one veterans' credit.
  - Statute: N.H. Rev. Stat. Ann. § 72:28
  - Source: https://gc.nh.gov/rsa/html/V/72/72-28.htm
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/new-hampshire/veteran-property-tax-exemption

- **Tax Credit for Service-Connected Total Disability** (Disabled Veteran Exemption)
  - Mechanism: Flat credit — $700
  - Minimum VA disability rating: 100%
  - Deadline: April 15 (Form PA-29 filed with the municipality).
  - Renewal: other — PA-29 is a permanent application; the credit continues while eligibility and ownership continue.
  - Stacking: Larger than, and taken instead of, the standard veterans' tax credit for those who qualify.
  - Statute: N.H. Rev. Stat. Ann. § 72:35
  - Source: https://gc.nh.gov/rsa/html/V/72/72-35.htm
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/new-hampshire/disabled-veteran-property-tax-exemption

### New Jersey

- **$250 Real Property Tax Deduction for Senior Citizens, Disabled Persons, or Surviving Spouses** (Senior (65+) Exemption)
  - Mechanism: Flat credit — $250
  - Minimum age: 65
  - Income limit: $10,000
  - Deadline: 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.
  - Renewal: annual — Form PD5 (Annual Post-Tax Year Income Statement) must be filed with the tax collector each year on or before March 1 to confirm continued income eligibility.
  - Stacking: May be received in addition to the $250 Veterans' Deduction on the same property if the claimant separately qualifies.
  - Statute: N.J.S.A. 54:4-8.40 et seq.
  - Source: https://www.nj.gov/treasury/taxation/lpt/lpt-seniordeduction.shtml
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/new-jersey/senior-property-tax-exemption

- **$250 Veteran Property Tax Deduction** (Veteran Exemption)
  - Mechanism: Flat credit — $250
  - Income limit: No income limit.
  - Deadline: 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).
  - Renewal: other — Once granted, the deduction continues without annual reapplication while eligibility (ownership and residency) is unchanged.
  - Stacking: Can be combined with the $250 Senior/Disabled deduction on the same property.
  - Statute: N.J.S.A. 54:4-8.10 et seq.
  - Source: https://www.nj.gov/treasury/taxation/lpt/lpt-veterans.shtml
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/new-jersey/veteran-property-tax-exemption

- **100% Disabled Veteran Property Tax Exemption** (Disabled Veteran Exemption)
  - Mechanism: Full exemption — Full exemption
  - Minimum VA disability rating: 100%
  - Income limit: No income limit.
  - Deadline: 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.
  - Renewal: other — No annual reapplication once granted; the exemption continues while eligibility is unchanged.
  - Stacking: A full exemption on the residence; supersedes the $250 deductions on the same property.
  - Statute: N.J.S.A. 54:4-3.30 et seq.
  - Source: https://www.nj.gov/treasury/taxation/lpt/lpt-disabledvet.shtml
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/new-jersey/disabled-veteran-property-tax-exemption

### New Mexico

- **Disabled Veteran Exemption** (Disabled Veteran Exemption)
  - Mechanism: % reduction — % reduction
  - Income limit: No income limit.
  - Deadline: Obtain a Certificate of Eligibility from the NM Department of Veterans' Services and file it with the county assessor.
  - Renewal: automatic — Continues while the Certificate of Eligibility is on file and eligibility is unchanged.
  - Stacking: Applies to the value remaining after the Section 7-37-5 veteran exemption is deducted.
  - Statute: NMSA 1978, Section 7-37-5.1
  - Source: https://www.dvs.nm.gov/benefits/
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/new-mexico/disabled-veteran-property-tax-exemption

- **Veteran Exemption** (Veteran Exemption)
  - Mechanism: Value reduction — $10,000
  - Income limit: No income limit.
  - Deadline: Obtain a Certificate of Eligibility from the NM Department of Veterans' Services and register it with the county assessor; it is then applied annually.
  - Renewal: automatic — Once the Certificate of Eligibility is on file with the county assessor, the exemption applies in subsequent years without reapplication.
  - Stacking: May be combined with the Head-of-Family Exemption; both reduce net taxable value. Applied before the Disabled Veteran Exemption.
  - Statute: NMSA 1978, Section 7-37-5
  - Source: https://www.dvs.nm.gov/benefits/
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/new-mexico/veteran-property-tax-exemption

### New York

- **Basic STAR (School Tax Relief)** (Homestead Exemption)
  - Mechanism: Value reduction — $30,000
  - Income limit: $250,000
  - Deadline: 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).
  - Renewal: automatic — STAR credit is issued automatically each year once registered; STAR exemption for existing recipients renews automatically. Income eligibility is re-verified annually.
  - Stacking: A homeowner may receive either the STAR exemption OR the STAR credit, not both. Basic and Enhanced STAR are mutually exclusive.
  - Statute: N.Y. Real Property Tax Law § 425
  - Source: https://www.tax.ny.gov/pit/property/star/eligibility.htm
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/new-york/homestead-exemption

- **Enhanced STAR (School Tax Relief) for Senior Citizens** (Senior (65+) Exemption)
  - Mechanism: Value reduction — $88,500
  - Minimum age: 65
  - Income limit: $110,750
  - Deadline: 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).
  - Renewal: automatic — Income is re-verified annually through the mandatory Income Verification Program; recipients do not reapply each year.
  - Stacking: Cannot be combined with Basic STAR. Available as either exemption or credit, not both.
  - Statute: N.Y. Real Property Tax Law § 425(4)
  - Source: https://www.tax.ny.gov/pit/property/star/eligibility.htm
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/new-york/senior-property-tax-exemption

### North Carolina

- **Circuit Breaker Tax Deferment Program** (Senior (65+) Exemption)
  - Mechanism: Deferral — Deferral
  - Minimum age: 65
  - Income limit: $58,200
  - Deadline: June 1 of the tax year; a new application must be filed each year to continue the deferment.
  - Renewal: annual — Application must be filed annually. Deferred taxes for the current and three prior years become payable with interest upon a disqualifying event (death, transfer, or the residence ceasing to be the owner's permanent residence).
  - Stacking: An owner may receive only one of the three relief programs.
  - Statute: N.C. Gen. Stat. § 105-277.1B
  - Source: https://www.ncdor.gov/av-9-2026-application-property-tax-relief
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/north-carolina/senior-property-tax-exemption

- **Disabled Veteran Exclusion** (Disabled Veteran Exemption)
  - Mechanism: Value reduction — $45,000
  - Minimum VA disability rating: 100%
  - Income limit: No income limit and no age limit for this program.
  - Deadline: June 1 of the tax year (Form AV-9 plus Form NCDVA-9 certification, filed with county assessor).
  - Renewal: other — No annual re-application while the owner continues to qualify; new application required on change of circumstances.
  - Stacking: An owner may receive only one of the three relief programs. Cannot be combined with the Elderly or Disabled Exclusion or the Circuit Breaker Tax Deferment.
  - Statute: N.C. Gen. Stat. § 105-277.1C
  - Source: https://www.ncdor.gov/av-9-2026-application-property-tax-relief
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/north-carolina/disabled-veteran-property-tax-exemption

- **Elderly or Disabled Exclusion (Homestead Exclusion)** (Senior (65+) Exemption)
  - Mechanism: Value reduction — $25,000
  - Minimum age: 65
  - Income limit: $38,800
  - Deadline: June 1 of the tax year (Form AV-9 filed with county assessor).
  - Renewal: other — No annual re-application while the owner continues to qualify; a new application is required when eligibility circumstances change.
  - Stacking: An owner may receive only one of the three relief programs. Cannot be combined with the Disabled Veteran Exclusion or the Circuit Breaker Tax Deferment.
  - Statute: N.C. Gen. Stat. § 105-277.1
  - Source: https://www.ncdor.gov/av-9-2026-application-property-tax-relief
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/north-carolina/senior-property-tax-exemption

### North Dakota

- **Disabled Veteran's Property Tax Credit** (Disabled Veteran Exemption)
  - Mechanism: Value reduction — Tiered
  - Minimum VA disability rating: 50%
  - Income limit: No income limit.
  - Deadline: 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.
  - Renewal: other — Reapply if the disability rating or circumstances change.
  - Stacking: May be combined with the Homestead Credit and the Primary Residence Credit.
  - Statute: N.D.C.C. Section 57-02-08.8
  - Source: https://www.tax.nd.gov/property-tax-exemptions-credits/property-tax-credits/disabled-veterans-property-tax-credit
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/north-dakota/disabled-veteran-property-tax-exemption

- **Homestead Property Tax Credit** (Senior (65+) Exemption)
  - Mechanism: Value reduction — $9,000
  - Minimum age: 65
  - Income limit: $70,000
  - Deadline: 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.
  - Renewal: other — Credit is automatically applied for those who qualify; a new/updated application is required when income or circumstances change.
  - Stacking: May be combined with the Disabled Veteran's Credit and the Primary Residence Credit.
  - Statute: N.D.C.C. Section 57-02-08.1
  - Source: https://www.tax.nd.gov/homestead-property-tax-credit
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/north-dakota/senior-property-tax-exemption

- **Primary Residence Credit** (Homestead Exemption)
  - Mechanism: Flat credit — $1,600
  - Income limit: No age or income restrictions.
  - Deadline: Apply online at tax.nd.gov/prc during the annual window January 1-April 1.
  - Renewal: annual — Reapplication is required each year during the January 1-April 1 window.
  - Stacking: Available in addition to the Homestead Credit and the Disabled Veteran's Credit.
  - Statute: N.D.C.C. Section 57-02-08.9
  - Source: https://www.tax.nd.gov/prc
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/north-dakota/homestead-exemption

### Ohio

- **Enhanced Homestead Exemption for Disabled Veterans and Surviving Spouses** (Disabled Veteran Exemption)
  - Mechanism: Value reduction — $58,000
  - Minimum VA disability rating: 100%
  - Income limit: No income test applies to the enhanced disabled-veteran exemption.
  - Deadline: December 31 of the year for which the exemption is sought.
  - Renewal: automatic — Continues automatically once granted unless eligibility changes.
  - Stacking: Available in lieu of (not in addition to) the standard senior/disabled homestead reduction on the same homestead; stacks with the 10% non-business credit and 2.5% owner-occupancy reduction.
  - Statute: Ohio Rev. Code 323.152(A)(2)
  - Source: https://codes.ohio.gov/ohio-revised-code/section-323.152
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/ohio/disabled-veteran-property-tax-exemption

- **Homestead Exemption for Permanently and Totally Disabled Persons** (Disabled Person Exemption)
  - Mechanism: Value reduction — $29,000
  - Income limit: $41,000
  - Deadline: December 31 of the year for which the exemption is sought.
  - Renewal: automatic — Continues automatically once granted; DTE 105B continuing application only if reverification requested or status changes.
  - Stacking: Same stacking as the senior homestead; cannot be combined with the enhanced disabled-veteran or public-service-officer reduction on the same homestead.
  - Statute: Ohio Rev. Code 323.151, 323.152(A)(1), 323.153
  - Source: https://codes.ohio.gov/ohio-revised-code/section-323.152
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/ohio/disabled-person-property-tax-exemption

- **Homestead Exemption for Senior Citizens** (Senior (65+) Exemption)
  - Mechanism: Value reduction — $29,000
  - Minimum age: 65
  - Income limit: $41,000
  - Deadline: December 31 of the year for which the exemption is sought.
  - Renewal: automatic — Continues automatically in later years without reapplication; a continuing-application form (DTE 105B) is used only if the auditor requests reverification or eligibility changes.
  - Stacking: Stacks with the 10% non-business credit and the 2.5% owner-occupancy reduction. An owner may not receive both this general homestead reduction and the enhanced disabled-veteran or public-service-officer reduction on the same homestead.
  - Statute: Ohio Rev. Code 323.151, 323.152(A)(1), 323.153
  - Source: https://codes.ohio.gov/ohio-revised-code/section-323.152
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/ohio/senior-property-tax-exemption

- **Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty** (Surviving Spouse Exemption)
  - Mechanism: Value reduction — $58,000
  - Income limit: No income test applies.
  - Deadline: December 31 of the year for which the exemption is sought.
  - Renewal: automatic — Continues automatically until the surviving spouse dies or remarries.
  - Stacking: In lieu of the standard homestead reduction on the same homestead; stacks with the 10% non-business credit and 2.5% owner-occupancy reduction.
  - Statute: Ohio Rev. Code 323.152(A)(3)
  - Source: https://codes.ohio.gov/ohio-revised-code/section-323.152
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/ohio/surviving-spouse-property-tax-exemption

- **Owner-Occupancy Tax Reduction (2.5% Owner-Occupancy Credit)** (Homestead Exemption)
  - Mechanism: % reduction — 2.5%
  - Income limit: No age or income restriction.
  - Deadline: December 31 of the year for which the reduction is sought (form DTE 105C).
  - Renewal: automatic — Continues automatically once granted while the owner continues to own and occupy the home as principal residence.
  - Stacking: Computed after the 10% non-business credit (which reduces qualifying-levy taxes by 10% on all residential/agricultural property). Both stack with the homestead exemptions above.
  - Statute: Ohio Rev. Code 323.152(B), 319.301
  - Source: https://codes.ohio.gov/ohio-revised-code/section-323.152
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/ohio/homestead-exemption

### Oklahoma

- **100% Disabled Veteran Homestead Exemption** (Disabled Veteran Exemption)
  - Mechanism: Full exemption — Full exemption
  - Minimum VA disability rating: 100%
  - Income limit: No income limit.
  - Deadline: 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.
  - Renewal: other — Continues while eligibility is unchanged; a surviving spouse must remain unremarried.
  - Stacking: The full exemption supersedes the $1,000 homestead exemptions on the same property.
  - Statute: 68 O.S. Section 2888.1; Okla. Const. Art. X, Sec. 8E
  - Source: https://oklahoma.gov/tax/individuals/exemptions.html
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/oklahoma/disabled-veteran-property-tax-exemption

- **Additional Homestead Exemption** (Homestead Exemption)
  - Mechanism: Value reduction — $1,000
  - Income limit: $30,000
  - Deadline: File OTC Form 994 with the county assessor on or before March 15.
  - Renewal: annual — Must be renewed each year (Form 994) unless the head of household is 65 or older and income-qualified, in which case annual reapplication may not be required.
  - Stacking: Stacks on the base Homestead Exemption for a combined $2,000 of exempt assessed value.
  - Statute: 68 O.S. Section 2890
  - Source: https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/ad-valorem/current/994.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/oklahoma/homestead-exemption

- **Homestead Exemption** (Homestead Exemption)
  - Mechanism: Value reduction — $1,000
  - Income limit: No income limit.
  - Deadline: File OTC Form 921 with the county assessor on or before March 15 (or within 30 days after receipt of a valuation-increase notice).
  - Renewal: automatic — Remains in effect without reapplication as long as the owner continues to own and occupy the homestead.
  - Stacking: Base exemption; the Additional Homestead Exemption and the Senior Valuation Limitation build on it.
  - Statute: 68 O.S. Section 2889
  - Source: https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/ad-valorem/current/921.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/oklahoma/homestead-exemption

- **Senior Valuation Limitation (Property Valuation Freeze)** (Senior (65+) Exemption)
  - Mechanism: Assessment freeze — Assessment freeze
  - Minimum age: 65
  - Income limit: 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.
  - Deadline: File OTC Form 994 with the county assessor on or before March 15 (or within 30 days after a valuation-increase notice).
  - Renewal: automatic — Once granted, the limitation continues without annual reapplication unless the owner ceases to qualify (income exceeds the HUD limit, or ownership/occupancy changes), which must be reported to the county assessor.
  - Stacking: Applies alongside the Homestead and Additional Homestead exemptions; it freezes valuation rather than exempting a dollar amount of value.
  - Statute: 68 O.S. Section 2890.1; Okla. Const. Art. X, Sec. 8C
  - Source: https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/ad-valorem/current/994.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/oklahoma/senior-property-tax-exemption

### Oregon

- **Disabled Veteran or Surviving Spouse Property Tax Exemption** (Disabled Veteran Exemption)
  - Mechanism: Value reduction — $27,092
  - Minimum VA disability rating: 40%
  - Income limit: No income limit for the disabled veteran or surviving spouse exemption.
  - Deadline: 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.
  - Renewal: other — Once granted the exemption continues; a new claim is generally required when circumstances change (e.g. a surviving spouse claims, or the property or ownership changes).
  - Stacking: An additional $2,000 of assessed value is exempt for a claimant who currently receives a federal pension and actually lives on the homestead property.
  - Statute: ORS 307.250 to 307.283
  - Source: https://www.oregon.gov/dor/forms/FormsPubs/veteran-spouse-exemption_310-676.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/oregon/disabled-veteran-property-tax-exemption

- **Oregon Property Tax Deferral for Disabled and Senior Homeowners** (Senior (65+) Exemption)
  - Mechanism: Deferral — Deferral
  - Minimum age: 62
  - Income limit: $70,000
  - Deadline: File with the county assessor between January 1 and April 15; late applications accepted April 16 through December 1 for a fee.
  - Renewal: other — Once enrolled, the state pays the taxes each year while the owner remains qualified; recertification is required periodically. Deferred taxes plus 6% interest become payable on a disqualifying event.
  - Stacking: This is a deferral, not an exemption; it postpones (does not forgive) the tax. Deferred accounts accrue 6% interest annually.
  - Statute: ORS 311.666 to 311.701 (eligibility ORS 311.668)
  - Source: https://www.oregon.gov/dor/programs/property/Pages/Senior-and-Disabled-Property-Tax-Deferral-Program.aspx
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/oregon/senior-property-tax-exemption

### Pennsylvania

- **Disabled Veterans' Real Estate Tax Exemption** (Disabled Veteran Exemption)
  - Mechanism: Full exemption — Full exemption
  - Minimum VA disability rating: 100%
  - Income limit: $114,637
  - Deadline: 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.
  - Renewal: other — Once granted, generally continues without annual reapplication, though the Commission/board may require periodic recertification of eligibility and financial need.
  - Stacking: Upon the death of a qualified veteran, the exemption may pass to the unmarried surviving spouse if financial need is shown.
  - Statute: 51 Pa.C.S. Ch. 89 (§§ 8901 et seq.); 43 Pa. Code Subchapter C.
  - Source: https://www.dmva.pa.gov/veteransaffairs/pages/programs%20and%20services/real-estate-tax-exemption.aspx
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/pennsylvania/disabled-veteran-property-tax-exemption

### South Carolina

- **Homestead Exemption** (Senior (65+) Exemption)
  - Mechanism: Value reduction — $50,000
  - Minimum age: 65
  - Income limit: No income limit.
  - Deadline: Apply with the county auditor's office; granted for the entire year if the residence qualified for any part of that year.
  - Renewal: automatic — Once granted, no annual reapplication is required unless ownership, residency, or eligibility status changes.
  - Stacking: Applied after the 4% legal-residence classification; the two benefits stack. Available to owners who are age 65+, OR totally and permanently disabled, OR legally blind.
  - Statute: S.C. Code Ann. § 12-37-250
  - Source: https://dor.sc.gov/lgs-site/Pages/Learn-About-Homestead-Exemption.aspx
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/south-carolina/senior-property-tax-exemption

- **Property Tax Exemption for Medal of Honor Recipients and Former Prisoners of War** (Veteran Exemption)
  - Mechanism: Full exemption — Full exemption
  - Deadline: Apply through SCDOR; no fixed statutory annual deadline for initial application.
  - Renewal: automatic — Continues without annual reapplication once approved.
  - Stacking: Separate from the disabled-veteran exemption; qualifying POW status covers WWI, WWII, the Korean Conflict, and the Vietnam Conflict.
  - Statute: S.C. Code Ann. § 12-37-220(B)(43)
  - Source: https://www.scstatehouse.gov/code/t12c037.php
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/south-carolina/veteran-property-tax-exemption

- **Property Tax Exemption for Totally Disabled Veterans (and Surviving Spouses)** (Disabled Veteran Exemption)
  - Mechanism: Full exemption — Full exemption
  - Minimum VA disability rating: 100%
  - Deadline: Apply through SCDOR (MyDORWAY); exemption applies for the year the property qualifies.
  - Renewal: automatic — Continues without annual reapplication once approved; surviving spouse must reapply to continue the benefit.
  - Stacking: Requires the property to already have the 4% legal-residence classification. Surviving-spouse continuation extends to spouses of law-enforcement officers, firefighters, and Armed Forces members who died in the line of duty.
  - Statute: S.C. Code Ann. § 12-37-220(B)(1)
  - Source: https://www.scstatehouse.gov/code/t12c037.php
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/south-carolina/disabled-veteran-property-tax-exemption

- **Special 4% Assessment Ratio for Owner-Occupied Legal Residence** (Homestead Exemption)
  - Mechanism: % reduction — % reduction
  - Deadline: Application filed with the county assessor before the first penalty date for property taxes due for the tax year.
  - Renewal: automatic — Once approved, the classification continues automatically; the owner must notify the assessor if the property no longer qualifies.
  - Stacking: The 4% legal-residence classification is a prerequisite for the disabled-veteran total exemption and is stackable with the $50,000 Homestead Exemption.
  - Statute: S.C. Code Ann. § 12-43-220(c)
  - Source: https://www.scstatehouse.gov/code/t12c043.php
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/south-carolina/homestead-exemption

### South Dakota

- **Assessment Freeze for the Elderly and Disabled** (Senior (65+) Exemption)
  - Mechanism: Assessment freeze — Assessment freeze
  - Minimum age: 65
  - Income limit: $66,885
  - Deadline: Apply with the county treasurer by April 1.
  - Renewal: annual — Application must be filed each year to maintain the freeze.
  - Stacking: A recipient of the assessment freeze is ineligible for the property tax refund but may still qualify for the sales tax refund.
  - Statute: SDCL ch. 10-6A
  - Source: https://dor.sd.gov/newsroom/assessment-freeze-for-the-elderly-disabled/
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/south-dakota/senior-property-tax-exemption

- **Disabled Veteran Property Tax Exemption** (Disabled Veteran Exemption)
  - Mechanism: Value reduction — $200,000
  - Minimum VA disability rating: 100%
  - Income limit: No income limit for the disabled veteran exemption.
  - Deadline: Apply with the county director of equalization/assessor by November 1.
  - Renewal: other — Continues while the veteran remains qualified and owner-occupies; must reapply on a change of ownership or eligibility.
  - Stacking: An unremarried surviving spouse may qualify for a partial exemption of up to $150,000 of value under SDCL 10-4-41 (per the SD Dept. of Veterans Affairs); the surviving-spouse dollar figure was reported by a single official source and is not separately gated here.
  - Statute: SDCL 10-4-40
  - Source: https://dor.sd.gov/media/jzbhdtzr/disabled-veteran-property-tax-exemption-brochure.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/south-dakota/disabled-veteran-property-tax-exemption

### Tennessee

- **Property Tax Freeze Program** (Senior (65+) Exemption)
  - Mechanism: Assessment freeze — Assessment freeze
  - Minimum age: 65
  - Income limit: 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.
  - Deadline: 35 days after the delinquency date; apply through the county trustee/city collecting official in a participating jurisdiction.
  - Renewal: annual — Annual reapplication/verification of income and eligibility required to maintain the freeze.
  - Stacking: May be combined with the Property Tax Relief program on the same primary residence in participating jurisdictions.
  - Statute: Tenn. Code Ann. § 67-5-705 (Property Tax Freeze Act, effective July 1, 2007)
  - Source: https://comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs/property-tax-freeze.html
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/tennessee/senior-property-tax-exemption

- **Property Tax Relief for Disabled Homeowners** (Disabled Person Exemption)
  - Mechanism: Value reduction — $33,600
  - Income limit: $38,470
  - Deadline: 35 days after the delinquency date of the property tax bill; taxes must also be paid by that date.
  - Renewal: annual — Applied for annually through the county trustee; income/eligibility re-verified each year.
  - Stacking: Limited to the primary residence; may combine with the local-option Property Tax Freeze in participating jurisdictions.
  - Statute: Tenn. Code Ann. § 67-5-703
  - Source: https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-relief/TaxReliefBrochure.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/tennessee/disabled-person-property-tax-exemption

- **Property Tax Relief for Disabled Veteran Homeowners** (Disabled Veteran Exemption)
  - Mechanism: Value reduction — $175,000
  - Income limit: No income limit applies to the disabled-veteran category.
  - Deadline: 35 days after the delinquency date of the property tax bill; taxes must also be paid by that date.
  - Renewal: annual — Applied for annually through the county trustee; a 2026 F-16 VA consent form is required.
  - Stacking: Limited to the primary residence; may combine with the local-option Property Tax Freeze.
  - Statute: Tenn. Code Ann. § 67-5-704
  - Source: https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-relief/TaxReliefBrochure.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/tennessee/disabled-veteran-property-tax-exemption

- **Property Tax Relief for Elderly Low-Income Homeowners** (Senior (65+) Exemption)
  - Mechanism: Value reduction — $33,600
  - Minimum age: 65
  - Income limit: $38,470
  - Deadline: 35 days after the delinquency date of the property tax bill; taxes must also be paid by that date.
  - Renewal: annual — Applied for annually through the county trustee (or city collecting official); income/eligibility re-verified each year.
  - Stacking: Limited to the primary residence; may also enroll in the local-option Property Tax Freeze in participating jurisdictions.
  - Statute: Tenn. Code Ann. § 67-5-702
  - Source: https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-relief/TaxReliefBrochure.pdf
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/tennessee/senior-property-tax-exemption

### Texas

- **100 Percent Disabled Veteran Residence Homestead Exemption** (Disabled Veteran Exemption)
  - Mechanism: Full exemption — 100%
  - Minimum VA disability rating: 100%
  - Deadline: Before May 1 (April 30); may be filed up to five years after the delinquency date.
  - Renewal: automatic — Continues once granted; a change in VA rating below 100% / loss of unemployability status ends eligibility.
  - Stacking: Total exemption of the homestead; separate from the tiered 11.22 exemption (which can still apply to another property).
  - Statute: Tex. Tax Code §11.131
  - Source: https://comptroller.texas.gov/taxes/property-tax/exemptions/disabledvet-100-faq.php
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/texas/disabled-veteran-property-tax-exemption

- **Age 65 or Older Residence Homestead Exemption (additional school exemption)** (Senior (65+) Exemption)
  - Mechanism: Value reduction — $60,000
  - Minimum age: 65
  - Deadline: Before May 1 (April 30); may be filed up to two years after the delinquency date.
  - Renewal: automatic — Continues automatically once granted; appraisal district may request reverification.
  - Stacking: Stacks with the general homestead exemption (11.13(b)) and triggers the school tax ceiling (11.26). A homeowner who is BOTH age 65+ and disabled may receive only ONE of the two additional 11.13(c) exemptions.
  - Statute: Tex. Tax Code §11.13(c)
  - Source: https://comptroller.texas.gov/taxes/property-tax/exemptions/
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/texas/senior-property-tax-exemption

- **Disabled Person Residence Homestead Exemption (additional school exemption)** (Disabled Person Exemption)
  - Mechanism: Value reduction — $60,000
  - Deadline: Before May 1 (April 30); may be filed up to two years after the delinquency date.
  - Renewal: automatic — Continues automatically once granted; appraisal district may request reverification of disability status.
  - Stacking: Stacks with the general homestead exemption and triggers the school tax ceiling (11.26). Cannot be combined with the age-65+ additional exemption.
  - Statute: Tex. Tax Code §11.13(c)
  - Source: https://comptroller.texas.gov/taxes/property-tax/exemptions/
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/texas/disabled-person-property-tax-exemption

- **Disabled Veteran Exemption (partial, by disability rating)** (Disabled Veteran Exemption)
  - Mechanism: Value reduction — Tiered
  - Minimum VA disability rating: 10%
  - Deadline: Before May 1 (April 30); disabled veterans may file up to five years after the delinquency date.
  - Renewal: automatic — Continues once granted; a new application is needed if the disability rating changes to a different bracket.
  - Stacking: A veteran age 65+ with a rating of at least 10%, or totally blind, or who has lost use of a limb, receives the maximum $12,000. Separate from the 100% disabled-veteran total homestead exemption (11.131).
  - Statute: Tex. Tax Code §11.22
  - Source: https://comptroller.texas.gov/taxes/property-tax/exemptions/disabledvet-faq.php
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/texas/disabled-veteran-property-tax-exemption

- **General Residence Homestead Exemption** (Homestead Exemption)
  - Mechanism: Value reduction — $140,000
  - Deadline: 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).
  - Renewal: automatic — Once granted, generally continues without annual reapplication, though the appraisal district may periodically request reverification.
  - Stacking: Stacks with the age-65+/disabled additional school exemption (11.13(c)), disabled-veteran exemptions, and local-option exemptions.
  - Statute: Tex. Tax Code §11.13(b)
  - Source: https://comptroller.texas.gov/taxes/property-tax/exemptions/
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/texas/homestead-exemption

- **School District Tax Limitation (Tax Ceiling) for Age 65 or Older / Disabled Homeowners** (Senior (65+) Exemption)
  - Mechanism: Tax ceiling — Tax ceiling
  - Minimum age: 65
  - Deadline: Takes effect when the qualifying age-65+/disabled exemption is granted; Form 50-311 documents the ceiling amount when transferring.
  - Renewal: automatic — Ceiling continues automatically; a percentage can transfer to a new Texas homestead using Form 50-311 (Tax Ceiling Certificate).
  - Stacking: Applies on top of the age-65+/disabled homestead exemptions. Not dollar-computable — freezes the school M&O tax bill at the first-qualifying-year amount. A surviving spouse age 55+ may retain the ceiling.
  - Statute: Tex. Tax Code §11.26 (school); §11.261 (optional county/city)
  - Source: https://comptroller.texas.gov/taxes/property-tax/exemptions/index.php
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/texas/senior-property-tax-exemption

- **Surviving Spouse of a 100% Disabled Veteran — Total Residence Homestead Exemption** (Surviving Spouse Exemption)
  - Mechanism: Full exemption — 100%
  - Deadline: Before May 1 (April 30); may be filed up to five years after the delinquency date.
  - Renewal: automatic — Continues while unmarried and occupying the homestead. If the spouse moves, the exemption transfers but is capped at the former homestead's exemption amount.
  - Stacking: Continuation of the veteran's total 11.131 exemption; lost upon remarriage.
  - Statute: Tex. Tax Code §11.132
  - Source: https://comptroller.texas.gov/taxes/property-tax/exemptions/disabledvet-100-faq.php
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/texas/surviving-spouse-property-tax-exemption

- **Surviving Spouse of a First Responder Killed in the Line of Duty — Total Homestead Exemption** (Surviving Spouse Exemption)
  - Mechanism: Full exemption — 100%
  - Deadline: Before May 1 (April 30).
  - Renewal: automatic — Continues while the surviving spouse remains unmarried.
  - Stacking: Total homestead exemption; lost upon remarriage.
  - Statute: Tex. Tax Code §11.134
  - Source: https://comptroller.texas.gov/taxes/property-tax/exemptions/index.php
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/texas/surviving-spouse-property-tax-exemption

- **Surviving Spouse of a Member of the U.S. Armed Services Killed in the Line of Duty — Total Homestead Exemption** (Surviving Spouse Exemption)
  - Mechanism: Full exemption — 100%
  - Deadline: Before May 1 (April 30).
  - Renewal: automatic — Continues while the surviving spouse remains unmarried; may transfer to a subsequent homestead (subject to statutory cap).
  - Stacking: Distinct from the $5,000 surviving-spouse benefit under 11.22.
  - Statute: Tex. Tax Code §11.133
  - Source: https://comptroller.texas.gov/taxes/property-tax/exemptions/index.php
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/texas/surviving-spouse-property-tax-exemption

### Utah

- **Circuit Breaker - Renter Refund and Homeowner's Credit** (Senior (65+) Exemption)
  - Mechanism: Flat credit — Flat credit
  - Minimum age: 66
  - Income limit: $44,221
  - Deadline: Homeowner's Credit filed with the county (generally by September 1); Renter's Refund filed with the Tax Commission by December 31.
  - Renewal: annual — Must be applied for each year.
  - Stacking: Available in addition to the primary residential exemption. A separate general low-income indigent abatement (up to 50% of tax or $1,412) is also available and administered by counties.
  - Statute: Utah Code Ann. 59-2, Part 12 (Property Tax Relief / Circuit Breaker)
  - Source: https://tax.utah.gov/forms-pubs/pub-36/
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/utah/senior-property-tax-exemption

- **Primary Residential Exemption** (Homestead Exemption)
  - Mechanism: % reduction — 45%
  - Renewal: automatic — Generally applied automatically to qualifying primary residences; some counties require a one-time Primary Residential Exemption declaration/application.
  - Stacking: Applies to primary residences statewide and is the baseline residential valuation; other relief programs (veteran, circuit breaker) apply on top of the 55% taxable value.
  - Statute: Utah Code Ann. 59-2-102, 59-2-103, 59-2-103.5; Utah Const. Art. XIII, sec. 3
  - Source: https://tax.utah.gov/forms-pubs/pub-27/
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/utah/homestead-exemption

### Vermont

- **Veterans' Property Tax Exemption (Disabled Veterans and Their Survivors)** (Disabled Veteran Exemption)
  - Mechanism: Value reduction — $10,000
  - Minimum VA disability rating: 50%
  - Income limit: No income limit for this exemption.
  - Deadline: 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.
  - Renewal: annual — The Department of Taxes directs that the application be submitted every year to maintain the exemption. Note: 32 V.S.A. § 3802(11) provides that for an exemption based on permanent disability the application need only be filed in the first year and the exemption remains on the grand list until title transfers; the Department's guidance nonetheless instructs annual filing.
  - Stacking: Only one exemption may be allowed on a property.
  - Statute: 32 V.S.A. § 3802(11)
  - Source: https://legislature.vermont.gov/statutes/section/32/125/03802
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/vermont/disabled-veteran-property-tax-exemption

### Virginia

- **Exemption for surviving spouses of members of the armed forces who died in the line of duty** (Surviving Spouse Exemption)
  - Mechanism: Full exemption — Full exemption
  - Income limit: No income or net-worth limit.
  - Deadline: Set by each locality; application made to the local commissioner of the revenue / assessing officer.
  - Renewal: other — Continues while the surviving spouse remains eligible and unmarried; locality may require documentation.
  - Statute: Va. Code § 58.1-3219.9; Va. Const. Art. X, § 6-B
  - Source: https://law.lis.virginia.gov/vacode/title58.1/chapter32/section58.1-3219.9/
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/virginia/surviving-spouse-property-tax-exemption

- **Exemption from taxes on property for disabled veterans** (Disabled Veteran Exemption)
  - Mechanism: Full exemption — Full exemption
  - Minimum VA disability rating: 100%
  - Income limit: No income or net-worth limit. Eligibility is based solely on the 100% permanent-and-total service-connected disability rating.
  - Deadline: Set by each locality; application is made to the local commissioner of the revenue / assessing officer. No statewide deadline.
  - Renewal: other — Generally a one-time application that continues while the veteran remains eligible; a locality may require documentation from the VA to confirm the rating.
  - Stacking: A veteran cannot receive this exemption on more than one dwelling at a time.
  - Statute: Va. Code § 58.1-3219.5; Va. Const. Art. X, § 6-A
  - Source: https://law.lis.virginia.gov/vacode/title58.1/chapter32/section58.1-3219.5/
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/virginia/disabled-veteran-property-tax-exemption

### Washington

- **Property Tax Deferral for Homeowners with Limited Income** (Homestead Exemption)
  - Mechanism: Deferral — Deferral
  - Income limit: $57,000
  - Deadline: Application and supporting documents due by September 1; must renew each year.
  - Renewal: annual — Must renew the deferral each year; the county assessor sends a renewal notice to prior-year participants.
  - Statute: RCW Chapter 84.37; WAC Chapter 458-18A
  - Source: https://dor.wa.gov/taxes-rates/property-tax/property-tax-exemptions-and-deferrals
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/washington/homestead-exemption

- **Property Tax Deferral for Senior Citizens and People with Disabilities** (Senior (65+) Exemption)
  - Mechanism: Deferral — Deferral
  - Minimum age: 60
  - Income limit: 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.
  - Deadline: File at least 30 days before the property tax/special assessment is due (assessor may accept late applications).
  - Renewal: annual — Must renew the deferral each year; the county assessor sends a renewal notice to prior-year participants.
  - Stacking: If the applicant also qualifies for the senior/disabled exemption (RCW 84.36), they must apply for that exemption before applying for this deferral.
  - Statute: RCW Chapter 84.38; WAC Chapter 458-18
  - Source: https://dor.wa.gov/taxes-rates/property-tax/property-tax-exemptions-and-deferrals
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/washington/senior-property-tax-exemption

- **Property Tax Exemption for Senior Citizens and People with Disabilities (and Veterans with Disabilities)** (Senior (65+) Exemption)
  - Mechanism: Assessment freeze — Assessment freeze
  - Minimum age: 61
  - Minimum VA disability rating: 80%
  - Income limit: 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.
  - Deadline: 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.
  - Renewal: other — Not annual and not automatic: the county assessor notifies the participant when a renewal application is due (periodic recertification). The participant must notify the assessor of any change in qualifications before the next renewal.
  - Stacking: A qualifying applicant eligible for this exemption must apply for it before applying for the senior/disabled deferral (RCW 84.38); the two programs can be used together.
  - Statute: RCW 84.36.379-84.36.389 (esp. RCW 84.36.381); WAC 458-16A-100 through 458-16A-150
  - Source: https://dor.wa.gov/taxes-rates/property-tax/property-tax-exemption-seniors-people-retired-due-disability-and-veterans-disabilities
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/washington/senior-property-tax-exemption

### West Virginia

- **Homestead Exemption** (Senior (65+) Exemption)
  - Mechanism: Value reduction — $20,000
  - Minimum age: 65
  - Income limit: No income limit for this exemption.
  - Deadline: First-time applicants file with the county assessor between July 1 and December 1.
  - Renewal: automatic — The exemption renews automatically each year as long as the owner continues to own and occupy the home as the primary residence.
  - Stacking: Only one Homestead Exemption is allowed per homestead.
  - Statute: W. Va. Code § 11-6B-3
  - Source: https://tax.wv.gov/Business/PropertyTax/Pages/PropertyTaxExemptions.aspx
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/west-virginia/senior-property-tax-exemption

### Wisconsin

- **Veterans and Surviving Spouses Property Tax Credit** (Disabled Veteran Exemption)
  - Mechanism: Full exemption — 100%
  - Minimum VA disability rating: 100%
  - Income limit: No income limit for this credit.
  - Deadline: 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.
  - Renewal: annual — The credit is claimed each year on the Wisconsin income tax return. Eligibility verification is obtained once from the Wisconsin Department of Veterans Affairs (via a County or Tribal Veterans Service Officer) and attached to the first year's return; it need not be resubmitted unless eligibility changes.
  - Stacking: Wisconsin's other statewide property-tax relief (the School Levy Tax Credit, the Lottery and Gaming Credit, and the income-based Homestead Credit) are separate mechanisms; the income-based Homestead Credit is a rebate outside the assessed-value exemption model and is omitted here.
  - Statute: Wis. Stat. § 71.07(6e)
  - Source: https://www.revenue.wi.gov/Pages/FAQS/ise-vetqual.aspx
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/wisconsin/disabled-veteran-property-tax-exemption

### Wyoming

- **Homeowner Property Tax Exemption (Single-Family Residential)** (Homestead Exemption)
  - Mechanism: % reduction — 25%
  - Income limit: No income limit for this exemption.
  - Deadline: For tax year 2026, an owner-occupancy affidavit is filed with the county assessor (online at ptd.wyo.gov/OWNEROCC) by March 1, 2026.
  - Renewal: other — The exemption was created by 2025 SF0069 (Enrolled Act No. 60) and is currently authorized for tax years 2025 and 2026. For tax year 2025 it applied automatically to qualifying single-family homes; for tax year 2026 an owner-occupancy affidavit is required. Continuation beyond 2026 depends on further legislation.
  - Stacking: Applies broadly to owner-occupied single-family homes; interaction with the veterans exemption was not separately verified.
  - Statute: W.S. § 39-11-105(a)(xlvi)
  - Source: https://ptd.wyo.gov/ownerocc
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/wyoming/homestead-exemption

- **Veterans Ad Valorem Property Tax Exemption** (Veteran Exemption)
  - Mechanism: Value reduction — $6,000
  - Income limit: No income limit for this exemption.
  - Deadline: Filed annually with the county assessor by the fourth Monday in May.
  - Renewal: annual — Veterans or surviving spouses must reapply each year through the county assessor.
  - Stacking: Wyoming administers a separate income-tested Property Tax Refund Program and (per county guidance) a long-term-homeowner exemption; a claimant generally may not stack the veterans exemption with the long-term-homeowner exemption. The long-term-homeowner exemption was not independently verified from an official source in this pass and is not modeled here.
  - Statute: W.S. § 39-13-105
  - Source: https://wyo-prop-div.wyo.gov/tax-relief
  - Verified: 2026-07-18
  - Page: https://www.exemptmyhome.com/wyoming/veteran-property-tax-exemption

## State median effective tax rates

- New Jersey: 2.20% median effective rate, 3 verified programs, 21 counties — https://www.exemptmyhome.com/new-jersey
- New York: 2.17% median effective rate, 2 verified programs, 62 counties — https://www.exemptmyhome.com/new-york
- New Hampshire: 1.93% median effective rate, 4 verified programs, 10 counties — https://www.exemptmyhome.com/new-hampshire
- Illinois: 1.84% median effective rate, 4 verified programs, 102 counties — https://www.exemptmyhome.com/illinois
- Connecticut: 1.80% median effective rate, 6 verified programs, 9 counties — https://www.exemptmyhome.com/connecticut
- Vermont: 1.70% median effective rate, 1 verified programs, 14 counties — https://www.exemptmyhome.com/vermont
- Kansas: 1.55% median effective rate, 1 verified programs, 105 counties — https://www.exemptmyhome.com/kansas
- Wisconsin: 1.44% median effective rate, 1 verified programs, 72 counties — https://www.exemptmyhome.com/wisconsin
- Iowa: 1.34% median effective rate, 2 verified programs, 99 counties — https://www.exemptmyhome.com/iowa
- Pennsylvania: 1.29% median effective rate, 1 verified programs, 67 counties — https://www.exemptmyhome.com/pennsylvania
- Nebraska: 1.26% median effective rate, 4 verified programs, 93 counties — https://www.exemptmyhome.com/nebraska
- Texas: 1.25% median effective rate, 9 verified programs, 254 counties — https://www.exemptmyhome.com/texas
- Michigan: 1.13% median effective rate, 2 verified programs, 83 counties — https://www.exemptmyhome.com/michigan
- Maine: 1.12% median effective rate, 4 verified programs, 16 counties — https://www.exemptmyhome.com/maine
- Massachusetts: 1.10% median effective rate, 3 verified programs, 14 counties — https://www.exemptmyhome.com/massachusetts
- South Dakota: 1.08% median effective rate, 2 verified programs, 66 counties — https://www.exemptmyhome.com/south-dakota
- Ohio: 1.08% median effective rate, 5 verified programs, 88 counties — https://www.exemptmyhome.com/ohio
- Minnesota: 0.99% median effective rate, 2 verified programs, 87 counties — https://www.exemptmyhome.com/minnesota
- Maryland: 0.94% median effective rate, 2 verified programs, 24 counties — https://www.exemptmyhome.com/maryland
- North Dakota: 0.93% median effective rate, 3 verified programs, 53 counties — https://www.exemptmyhome.com/north-dakota
- Georgia: 0.89% median effective rate, 3 verified programs, 159 counties — https://www.exemptmyhome.com/georgia
- Washington: 0.79% median effective rate, 3 verified programs, 39 counties — https://www.exemptmyhome.com/washington
- Oregon: 0.76% median effective rate, 2 verified programs, 36 counties — https://www.exemptmyhome.com/oregon
- Florida: 0.74% median effective rate, 9 verified programs, 67 counties — https://www.exemptmyhome.com/florida
- Mississippi: 0.73% median effective rate, 3 verified programs, 82 counties — https://www.exemptmyhome.com/mississippi
- Kentucky: 0.72% median effective rate, 2 verified programs, 120 counties — https://www.exemptmyhome.com/kentucky
- Alaska: 0.71% median effective rate, 3 verified programs, 30 counties — https://www.exemptmyhome.com/alaska
- Montana: 0.71% median effective rate, 2 verified programs, 56 counties — https://www.exemptmyhome.com/montana
- California: 0.70% median effective rate, 2 verified programs, 58 counties — https://www.exemptmyhome.com/california
- North Carolina: 0.69% median effective rate, 3 verified programs, 100 counties — https://www.exemptmyhome.com/north-carolina
- Indiana: 0.68% median effective rate, 4 verified programs, 92 counties — https://www.exemptmyhome.com/indiana
- Oklahoma: 0.63% median effective rate, 4 verified programs, 77 counties — https://www.exemptmyhome.com/oklahoma
- Virginia: 0.63% median effective rate, 2 verified programs, 133 counties — https://www.exemptmyhome.com/virginia
- District of Columbia: 0.58% median effective rate, 4 verified programs, 1 counties — https://www.exemptmyhome.com/district-of-columbia
- Wyoming: 0.57% median effective rate, 2 verified programs, 23 counties — https://www.exemptmyhome.com/wyoming
- New Mexico: 0.55% median effective rate, 2 verified programs, 33 counties — https://www.exemptmyhome.com/new-mexico
- Arizona: 0.54% median effective rate, 3 verified programs, 15 counties — https://www.exemptmyhome.com/arizona
- Arkansas: 0.53% median effective rate, 2 verified programs, 75 counties — https://www.exemptmyhome.com/arkansas
- South Carolina: 0.52% median effective rate, 4 verified programs, 46 counties — https://www.exemptmyhome.com/south-carolina
- Tennessee: 0.50% median effective rate, 4 verified programs, 95 counties — https://www.exemptmyhome.com/tennessee
- Nevada: 0.50% median effective rate, 2 verified programs, 17 counties — https://www.exemptmyhome.com/nevada
- Utah: 0.49% median effective rate, 2 verified programs, 29 counties — https://www.exemptmyhome.com/utah
- West Virginia: 0.48% median effective rate, 1 verified programs, 55 counties — https://www.exemptmyhome.com/west-virginia
- Delaware: 0.46% median effective rate, 2 verified programs, 3 counties — https://www.exemptmyhome.com/delaware
- Louisiana: 0.41% median effective rate, 2 verified programs, 64 counties — https://www.exemptmyhome.com/louisiana
- Colorado: 0.39% median effective rate, 2 verified programs, 64 counties — https://www.exemptmyhome.com/colorado
- Alabama: 0.33% median effective rate, 3 verified programs, 67 counties — https://www.exemptmyhome.com/alabama

## Highest property tax counties (top 100)

- Menominee County, Wisconsin: 3.64% effective rate — https://www.exemptmyhome.com/wisconsin/menominee-county
- Camden County, New Jersey: 3.08% effective rate — https://www.exemptmyhome.com/new-jersey/camden-county
- Salem County, New Jersey: 3.03% effective rate — https://www.exemptmyhome.com/new-jersey/salem-county
- Orleans County, New York: 3.00% effective rate — https://www.exemptmyhome.com/new-york/orleans-county
- Allegany County, New York: 2.94% effective rate — https://www.exemptmyhome.com/new-york/allegany-county
- Gloucester County, New Jersey: 2.81% effective rate — https://www.exemptmyhome.com/new-jersey/gloucester-county
- Monroe County, New York: 2.79% effective rate — https://www.exemptmyhome.com/new-york/monroe-county
- Cattaraugus County, New York: 2.69% effective rate — https://www.exemptmyhome.com/new-york/cattaraugus-county
- Lake County, Illinois: 2.68% effective rate — https://www.exemptmyhome.com/illinois/lake-county
- Cortland County, New York: 2.65% effective rate — https://www.exemptmyhome.com/new-york/cortland-county
- Broome County, New York: 2.64% effective rate — https://www.exemptmyhome.com/new-york/broome-county
- Onondaga County, New York: 2.59% effective rate — https://www.exemptmyhome.com/new-york/onondaga-county
- Oswego County, New York: 2.58% effective rate — https://www.exemptmyhome.com/new-york/oswego-county
- Montgomery County, New York: 2.56% effective rate — https://www.exemptmyhome.com/new-york/montgomery-county
- Wayne County, New York: 2.55% effective rate — https://www.exemptmyhome.com/new-york/wayne-county
- DeKalb County, Illinois: 2.54% effective rate — https://www.exemptmyhome.com/illinois/dekalb-county
- Kendall County, Illinois: 2.53% effective rate — https://www.exemptmyhome.com/illinois/kendall-county
- Warren County, New Jersey: 2.52% effective rate — https://www.exemptmyhome.com/new-jersey/warren-county
- Steuben County, New York: 2.52% effective rate — https://www.exemptmyhome.com/new-york/steuben-county
- Chemung County, New York: 2.52% effective rate — https://www.exemptmyhome.com/new-york/chemung-county
- Mercer County, New Jersey: 2.51% effective rate — https://www.exemptmyhome.com/new-jersey/mercer-county
- Genesee County, New York: 2.51% effective rate — https://www.exemptmyhome.com/new-york/genesee-county
- McHenry County, Illinois: 2.49% effective rate — https://www.exemptmyhome.com/illinois/mchenry-county
- Winnebago County, Illinois: 2.48% effective rate — https://www.exemptmyhome.com/illinois/winnebago-county
- Atlantic County, New Jersey: 2.47% effective rate — https://www.exemptmyhome.com/new-jersey/atlantic-county
- Stanton County, Kansas: 2.47% effective rate — https://www.exemptmyhome.com/kansas/stanton-county
- Sussex County, New Jersey: 2.47% effective rate — https://www.exemptmyhome.com/new-jersey/sussex-county
- Livingston County, New York: 2.47% effective rate — https://www.exemptmyhome.com/new-york/livingston-county
- Stephenson County, Illinois: 2.46% effective rate — https://www.exemptmyhome.com/illinois/stephenson-county
- Schenectady County, New York: 2.46% effective rate — https://www.exemptmyhome.com/new-york/schenectady-county
- Cumberland County, New Jersey: 2.46% effective rate — https://www.exemptmyhome.com/new-jersey/cumberland-county
- Tioga County, New York: 2.45% effective rate — https://www.exemptmyhome.com/new-york/tioga-county
- Burlington County, New Jersey: 2.42% effective rate — https://www.exemptmyhome.com/new-jersey/burlington-county
- Chenango County, New York: 2.39% effective rate — https://www.exemptmyhome.com/new-york/chenango-county
- Kane County, Illinois: 2.39% effective rate — https://www.exemptmyhome.com/illinois/kane-county
- Chautauqua County, New York: 2.39% effective rate — https://www.exemptmyhome.com/new-york/chautauqua-county
- Sullivan County, New Hampshire: 2.38% effective rate — https://www.exemptmyhome.com/new-hampshire/sullivan-county
- Tompkins County, New York: 2.35% effective rate — https://www.exemptmyhome.com/new-york/tompkins-county
- Will County, Illinois: 2.35% effective rate — https://www.exemptmyhome.com/illinois/will-county
- Orange County, New York: 2.34% effective rate — https://www.exemptmyhome.com/new-york/orange-county
- Rock Island County, Illinois: 2.33% effective rate — https://www.exemptmyhome.com/illinois/rock-island-county
- Cheshire County, New Hampshire: 2.32% effective rate — https://www.exemptmyhome.com/new-hampshire/cheshire-county
- Wyoming County, New York: 2.30% effective rate — https://www.exemptmyhome.com/new-york/wyoming-county
- Madison County, New York: 2.30% effective rate — https://www.exemptmyhome.com/new-york/madison-county
- Seneca County, New York: 2.29% effective rate — https://www.exemptmyhome.com/new-york/seneca-county
- Comanche County, Kansas: 2.29% effective rate — https://www.exemptmyhome.com/kansas/comanche-county
- Niagara County, New York: 2.28% effective rate — https://www.exemptmyhome.com/new-york/niagara-county
- St. Lawrence County, New York: 2.28% effective rate — https://www.exemptmyhome.com/new-york/st-lawrence-county
- Cayuga County, New York: 2.28% effective rate — https://www.exemptmyhome.com/new-york/cayuga-county
- Herkimer County, New York: 2.27% effective rate — https://www.exemptmyhome.com/new-york/herkimer-county
- McLean County, Illinois: 2.27% effective rate — https://www.exemptmyhome.com/illinois/mclean-county
- Boone County, Illinois: 2.27% effective rate — https://www.exemptmyhome.com/illinois/boone-county
- Peoria County, Illinois: 2.24% effective rate — https://www.exemptmyhome.com/illinois/peoria-county
- Todd County, South Dakota: 2.23% effective rate — https://www.exemptmyhome.com/south-dakota/todd-county
- Kankakee County, Illinois: 2.22% effective rate — https://www.exemptmyhome.com/illinois/kankakee-county
- Middlesex County, New Jersey: 2.20% effective rate — https://www.exemptmyhome.com/new-jersey/middlesex-county
- Ontario County, New York: 2.20% effective rate — https://www.exemptmyhome.com/new-york/ontario-county
- Rensselaer County, New York: 2.19% effective rate — https://www.exemptmyhome.com/new-york/rensselaer-county
- Schoharie County, New York: 2.19% effective rate — https://www.exemptmyhome.com/new-york/schoharie-county
- Livingston County, Illinois: 2.18% effective rate — https://www.exemptmyhome.com/illinois/livingston-county
- Woodford County, Illinois: 2.18% effective rate — https://www.exemptmyhome.com/illinois/woodford-county
- Sullivan County, New York: 2.16% effective rate — https://www.exemptmyhome.com/new-york/sullivan-county
- McDonough County, Illinois: 2.16% effective rate — https://www.exemptmyhome.com/illinois/mcdonough-county
- Greater Bridgeport Planning Region, Connecticut: 2.15% effective rate — https://www.exemptmyhome.com/connecticut/greater-bridgeport-planning-region
- LaSalle County, Illinois: 2.15% effective rate — https://www.exemptmyhome.com/illinois/lasalle-county
- Mason County, Illinois: 2.15% effective rate — https://www.exemptmyhome.com/illinois/mason-county
- Capitol Planning Region, Connecticut: 2.14% effective rate — https://www.exemptmyhome.com/connecticut/capitol-planning-region
- Fulton County, Illinois: 2.13% effective rate — https://www.exemptmyhome.com/illinois/fulton-county
- Oneida County, New York: 2.13% effective rate — https://www.exemptmyhome.com/new-york/oneida-county
- Fulton County, New York: 2.13% effective rate — https://www.exemptmyhome.com/new-york/fulton-county
- Whiteside County, Illinois: 2.13% effective rate — https://www.exemptmyhome.com/illinois/whiteside-county
- Tazewell County, Illinois: 2.12% effective rate — https://www.exemptmyhome.com/illinois/tazewell-county
- Macon County, Illinois: 2.10% effective rate — https://www.exemptmyhome.com/illinois/macon-county
- Cass County, Illinois: 2.10% effective rate — https://www.exemptmyhome.com/illinois/cass-county
- DuPage County, Illinois: 2.09% effective rate — https://www.exemptmyhome.com/illinois/dupage-county
- St. Clair County, Illinois: 2.09% effective rate — https://www.exemptmyhome.com/illinois/st-clair-county
- El Paso County, Texas: 2.09% effective rate — https://www.exemptmyhome.com/texas/el-paso-county
- Cuyahoga County, Ohio: 2.08% effective rate — https://www.exemptmyhome.com/ohio/cuyahoga-county
- Washington County, New York: 2.08% effective rate — https://www.exemptmyhome.com/new-york/washington-county
- Erie County, New York: 2.08% effective rate — https://www.exemptmyhome.com/new-york/erie-county
- Coos County, New Hampshire: 2.07% effective rate — https://www.exemptmyhome.com/new-hampshire/coos-county
- Champaign County, Illinois: 2.07% effective rate — https://www.exemptmyhome.com/illinois/champaign-county
- Bureau County, Illinois: 2.07% effective rate — https://www.exemptmyhome.com/illinois/bureau-county
- Ford County, Illinois: 2.07% effective rate — https://www.exemptmyhome.com/illinois/ford-county
- Clark County, Kansas: 2.05% effective rate — https://www.exemptmyhome.com/kansas/clark-county
- Coles County, Illinois: 2.05% effective rate — https://www.exemptmyhome.com/illinois/coles-county
- Morton County, Kansas: 2.04% effective rate — https://www.exemptmyhome.com/kansas/morton-county
- Naugatuck Valley Planning Region, Connecticut: 2.04% effective rate — https://www.exemptmyhome.com/connecticut/naugatuck-valley-planning-region
- Milwaukee County, Wisconsin: 2.04% effective rate — https://www.exemptmyhome.com/wisconsin/milwaukee-county
- South Central Connecticut Planning Region, Connecticut: 2.03% effective rate — https://www.exemptmyhome.com/connecticut/south-central-connecticut-planning-region
- Carroll County, Illinois: 2.03% effective rate — https://www.exemptmyhome.com/illinois/carroll-county
- Ogle County, Illinois: 2.03% effective rate — https://www.exemptmyhome.com/illinois/ogle-county
- Grundy County, Illinois: 2.03% effective rate — https://www.exemptmyhome.com/illinois/grundy-county
- Merrimack County, New Hampshire: 2.00% effective rate — https://www.exemptmyhome.com/new-hampshire/merrimack-county
- McMullen County, Texas: 1.99% effective rate — https://www.exemptmyhome.com/texas/mcmullen-county
- Marshall County, Illinois: 1.99% effective rate — https://www.exemptmyhome.com/illinois/marshall-county
- Elk County, Kansas: 1.99% effective rate — https://www.exemptmyhome.com/kansas/elk-county
- Fort Bend County, Texas: 1.99% effective rate — https://www.exemptmyhome.com/texas/fort-bend-county
- Delaware County, Pennsylvania: 1.98% effective rate — https://www.exemptmyhome.com/pennsylvania/delaware-county
- Cook County, Illinois: 1.98% effective rate — https://www.exemptmyhome.com/illinois/cook-county

## Lowest property tax counties (bottom 100)

- Copper River Census Area, Alaska: 0.08% effective rate — https://www.exemptmyhome.com/alaska/copper-river-census-area
- Northwest Arctic Borough, Alaska: 0.12% effective rate — https://www.exemptmyhome.com/alaska/northwest-arctic-borough
- East Feliciana Parish, Louisiana: 0.15% effective rate — https://www.exemptmyhome.com/louisiana/east-feliciana-parish
- Choctaw County, Alabama: 0.18% effective rate — https://www.exemptmyhome.com/alabama/choctaw-county
- Allen Parish, Louisiana: 0.18% effective rate — https://www.exemptmyhome.com/louisiana/allen-parish
- Avoyelles Parish, Louisiana: 0.20% effective rate — https://www.exemptmyhome.com/louisiana/avoyelles-parish
- West Carroll Parish, Louisiana: 0.20% effective rate — https://www.exemptmyhome.com/louisiana/west-carroll-parish
- Bibb County, Alabama: 0.20% effective rate — https://www.exemptmyhome.com/alabama/bibb-county
- Jackson County, Colorado: 0.21% effective rate — https://www.exemptmyhome.com/colorado/jackson-county
- Nantucket County, Massachusetts: 0.22% effective rate — https://www.exemptmyhome.com/massachusetts/nantucket-county
- Lamar County, Alabama: 0.22% effective rate — https://www.exemptmyhome.com/alabama/lamar-county
- Randolph County, Alabama: 0.22% effective rate — https://www.exemptmyhome.com/alabama/randolph-county
- Clay County, Alabama: 0.23% effective rate — https://www.exemptmyhome.com/alabama/clay-county
- Madison Parish, Louisiana: 0.23% effective rate — https://www.exemptmyhome.com/louisiana/madison-parish
- Gilpin County, Colorado: 0.23% effective rate — https://www.exemptmyhome.com/colorado/gilpin-county
- Washington County, Alabama: 0.23% effective rate — https://www.exemptmyhome.com/alabama/washington-county
- Dolores County, Colorado: 0.24% effective rate — https://www.exemptmyhome.com/colorado/dolores-county
- Las Animas County, Colorado: 0.24% effective rate — https://www.exemptmyhome.com/colorado/las-animas-county
- Covington County, Alabama: 0.25% effective rate — https://www.exemptmyhome.com/alabama/covington-county
- Cullman County, Alabama: 0.25% effective rate — https://www.exemptmyhome.com/alabama/cullman-county
- San Miguel County, Colorado: 0.26% effective rate — https://www.exemptmyhome.com/colorado/san-miguel-county
- Elmore County, Alabama: 0.26% effective rate — https://www.exemptmyhome.com/alabama/elmore-county
- La Plata County, Colorado: 0.26% effective rate — https://www.exemptmyhome.com/colorado/la-plata-county
- Pike County, Alabama: 0.27% effective rate — https://www.exemptmyhome.com/alabama/pike-county
- Coosa County, Alabama: 0.27% effective rate — https://www.exemptmyhome.com/alabama/coosa-county
- Walker County, Alabama: 0.27% effective rate — https://www.exemptmyhome.com/alabama/walker-county
- Evangeline Parish, Louisiana: 0.27% effective rate — https://www.exemptmyhome.com/louisiana/evangeline-parish
- Kusilvak Census Area, Alaska: 0.27% effective rate — https://www.exemptmyhome.com/alaska/kusilvak-census-area
- Huerfano County, Colorado: 0.28% effective rate — https://www.exemptmyhome.com/colorado/huerfano-county
- Ouray County, Colorado: 0.28% effective rate — https://www.exemptmyhome.com/colorado/ouray-county
- Chaffee County, Colorado: 0.28% effective rate — https://www.exemptmyhome.com/colorado/chaffee-county
- Pointe Coupee Parish, Louisiana: 0.28% effective rate — https://www.exemptmyhome.com/louisiana/pointe-coupee-parish
- Gunnison County, Colorado: 0.28% effective rate — https://www.exemptmyhome.com/colorado/gunnison-county
- Jefferson Davis Parish, Louisiana: 0.28% effective rate — https://www.exemptmyhome.com/louisiana/jefferson-davis-parish
- Autauga County, Alabama: 0.28% effective rate — https://www.exemptmyhome.com/alabama/autauga-county
- Fayette County, Alabama: 0.29% effective rate — https://www.exemptmyhome.com/alabama/fayette-county
- East Carroll Parish, Louisiana: 0.29% effective rate — https://www.exemptmyhome.com/louisiana/east-carroll-parish
- Pickens County, Alabama: 0.29% effective rate — https://www.exemptmyhome.com/alabama/pickens-county
- Tensas Parish, Louisiana: 0.29% effective rate — https://www.exemptmyhome.com/louisiana/tensas-parish
- Cleburne County, Alabama: 0.29% effective rate — https://www.exemptmyhome.com/alabama/cleburne-county
- Rich County, Utah: 0.29% effective rate — https://www.exemptmyhome.com/utah/rich-county
- Catahoula Parish, Louisiana: 0.29% effective rate — https://www.exemptmyhome.com/louisiana/catahoula-parish
- Hinsdale County, Colorado: 0.29% effective rate — https://www.exemptmyhome.com/colorado/hinsdale-county
- San Juan County, Colorado: 0.29% effective rate — https://www.exemptmyhome.com/colorado/san-juan-county
- Marion County, Alabama: 0.30% effective rate — https://www.exemptmyhome.com/alabama/marion-county
- Montezuma County, Colorado: 0.30% effective rate — https://www.exemptmyhome.com/colorado/montezuma-county
- St. Landry Parish, Louisiana: 0.30% effective rate — https://www.exemptmyhome.com/louisiana/st-landry-parish
- Blount County, Alabama: 0.30% effective rate — https://www.exemptmyhome.com/alabama/blount-county
- Houston County, Alabama: 0.30% effective rate — https://www.exemptmyhome.com/alabama/houston-county
- Acadia Parish, Louisiana: 0.30% effective rate — https://www.exemptmyhome.com/louisiana/acadia-parish
- Summers County, West Virginia: 0.30% effective rate — https://www.exemptmyhome.com/west-virginia/summers-county
- Lawrence County, Alabama: 0.30% effective rate — https://www.exemptmyhome.com/alabama/lawrence-county
- St. Clair County, Alabama: 0.30% effective rate — https://www.exemptmyhome.com/alabama/st-clair-county
- Limestone County, Alabama: 0.31% effective rate — https://www.exemptmyhome.com/alabama/limestone-county
- Cumberland County, Tennessee: 0.31% effective rate — https://www.exemptmyhome.com/tennessee/cumberland-county
- Clarke County, Alabama: 0.31% effective rate — https://www.exemptmyhome.com/alabama/clarke-county
- Baldwin County, Alabama: 0.31% effective rate — https://www.exemptmyhome.com/alabama/baldwin-county
- Jackson County, Alabama: 0.31% effective rate — https://www.exemptmyhome.com/alabama/jackson-county
- De Soto Parish, Louisiana: 0.31% effective rate — https://www.exemptmyhome.com/louisiana/de-soto-parish
- Costilla County, Colorado: 0.31% effective rate — https://www.exemptmyhome.com/colorado/costilla-county
- Delta County, Colorado: 0.31% effective rate — https://www.exemptmyhome.com/colorado/delta-county
- Summit County, Colorado: 0.31% effective rate — https://www.exemptmyhome.com/colorado/summit-county
- Tallapoosa County, Alabama: 0.31% effective rate — https://www.exemptmyhome.com/alabama/tallapoosa-county
- Sevier County, Tennessee: 0.31% effective rate — https://www.exemptmyhome.com/tennessee/sevier-county
- Winn Parish, Louisiana: 0.31% effective rate — https://www.exemptmyhome.com/louisiana/winn-parish
- Pocahontas County, West Virginia: 0.31% effective rate — https://www.exemptmyhome.com/west-virginia/pocahontas-county
- Monroe County, Alabama: 0.32% effective rate — https://www.exemptmyhome.com/alabama/monroe-county
- Geneva County, Alabama: 0.32% effective rate — https://www.exemptmyhome.com/alabama/geneva-county
- Bienville Parish, Louisiana: 0.32% effective rate — https://www.exemptmyhome.com/louisiana/bienville-parish
- Crenshaw County, Alabama: 0.32% effective rate — https://www.exemptmyhome.com/alabama/crenshaw-county
- Hale County, Alabama: 0.32% effective rate — https://www.exemptmyhome.com/alabama/hale-county
- Caldwell Parish, Louisiana: 0.32% effective rate — https://www.exemptmyhome.com/louisiana/caldwell-parish
- Otero County, Colorado: 0.32% effective rate — https://www.exemptmyhome.com/colorado/otero-county
- Franklin Parish, Louisiana: 0.32% effective rate — https://www.exemptmyhome.com/louisiana/franklin-parish
- Tuscaloosa County, Alabama: 0.32% effective rate — https://www.exemptmyhome.com/alabama/tuscaloosa-county
- Conecuh County, Alabama: 0.32% effective rate — https://www.exemptmyhome.com/alabama/conecuh-county
- Prowers County, Colorado: 0.33% effective rate — https://www.exemptmyhome.com/colorado/prowers-county
- Iberville Parish, Louisiana: 0.33% effective rate — https://www.exemptmyhome.com/louisiana/iberville-parish
- Winston County, Alabama: 0.33% effective rate — https://www.exemptmyhome.com/alabama/winston-county
- Taos County, New Mexico: 0.33% effective rate — https://www.exemptmyhome.com/new-mexico/taos-county
- Routt County, Colorado: 0.33% effective rate — https://www.exemptmyhome.com/colorado/routt-county
- Jackson Parish, Louisiana: 0.33% effective rate — https://www.exemptmyhome.com/louisiana/jackson-parish
- Dale County, Alabama: 0.33% effective rate — https://www.exemptmyhome.com/alabama/dale-county
- Beauregard Parish, Louisiana: 0.33% effective rate — https://www.exemptmyhome.com/louisiana/beauregard-parish
- Grant County, West Virginia: 0.33% effective rate — https://www.exemptmyhome.com/west-virginia/grant-county
- Sussex County, Delaware: 0.33% effective rate — https://www.exemptmyhome.com/delaware/sussex-county
- Crockett County, Texas: 0.33% effective rate — https://www.exemptmyhome.com/texas/crockett-county
- Chilton County, Alabama: 0.34% effective rate — https://www.exemptmyhome.com/alabama/chilton-county
- Vermilion Parish, Louisiana: 0.34% effective rate — https://www.exemptmyhome.com/louisiana/vermilion-parish
- Horry County, South Carolina: 0.34% effective rate — https://www.exemptmyhome.com/south-carolina/horry-county
- Franklin County, Alabama: 0.34% effective rate — https://www.exemptmyhome.com/alabama/franklin-county
- Pendleton County, West Virginia: 0.34% effective rate — https://www.exemptmyhome.com/west-virginia/pendleton-county
- DeKalb County, Alabama: 0.34% effective rate — https://www.exemptmyhome.com/alabama/dekalb-county
- Catron County, New Mexico: 0.34% effective rate — https://www.exemptmyhome.com/new-mexico/catron-county
- Saguache County, Colorado: 0.34% effective rate — https://www.exemptmyhome.com/colorado/saguache-county
- Coffee County, Alabama: 0.34% effective rate — https://www.exemptmyhome.com/alabama/coffee-county
- Archuleta County, Colorado: 0.34% effective rate — https://www.exemptmyhome.com/colorado/archuleta-county
- Fentress County, Tennessee: 0.34% effective rate — https://www.exemptmyhome.com/tennessee/fentress-county
- Skagway Municipality, Alaska: 0.34% effective rate — https://www.exemptmyhome.com/alaska/skagway-municipality
- Henry County, Alabama: 0.34% effective rate — https://www.exemptmyhome.com/alabama/henry-county

## Blog posts

- [Can You Claim a Homestead Exemption on Vacant Land?](https://www.exemptmyhome.com/blog/homestead-exemption-vacant-land): Vacant land usually needs more than ownership to qualify for homestead relief. Learn why a dwelling, primary residence, and acreage rule can all matter.
- [How to Check if You Have a Homestead Exemption](https://www.exemptmyhome.com/blog/check-homestead-exemption-property-tax-bill): Learn where to check for a homestead exemption: your online property record, assessment notice, tax bill, and county application status—not just your mortgage payment.
- [Can a Condo or Co-op Qualify for a Homestead Exemption?](https://www.exemptmyhome.com/blog/condo-coop-homestead-exemption): Condos and co-ops can qualify for homestead relief in some states, but ownership structure and primary residence rules matter. Here is what to confirm.
- [Property Tax Abatement vs. Exemption: What’s the Difference?](https://www.exemptmyhome.com/blog/property-tax-abatement-vs-exemption): Property tax abatements and exemptions can both lower tax, but they work differently. Learn who receives them, what they reduce, and when they expire.
- [Can an LLC Claim a Homestead Exemption?](https://www.exemptmyhome.com/blog/can-llc-claim-homestead-exemption): An LLC-owned home may lose a homestead exemption, but state rules can contain narrow exceptions. Learn what to verify before changing a deed.
- [Does Renting Out Your Home Affect a Homestead Exemption?](https://www.exemptmyhome.com/blog/renting-home-homestead-exemption): Renting a room, a whole home, or a seasonal property can affect a homestead exemption differently. Learn the questions to ask before listing your home.
- [Can Married Couples Claim Two Homestead Exemptions?](https://www.exemptmyhome.com/blog/married-couples-two-homestead-exemptions): Marriage does not turn two homes into two primary residences. Learn how permanent-residence rules, shared ownership, and separate state programs affect homestead exemptions.
- [Homestead Exemption Documents: What You Need to Apply](https://www.exemptmyhome.com/blog/homestead-exemption-documents-checklist): A practical homestead exemption document checklist: proof of ownership, proof of primary residence, parcel details, and the records that can delay an application.
- [Homestead Exemption Portability: What Happens to Your Tax Savings When You Move?](https://www.exemptmyhome.com/blog/homestead-exemption-portability): A homestead exemption itself doesn't follow you to a new address — but in a few states, the dollar benefit built up behind it can. Here's how Florida and California portability actually works.
- [Does Putting Your Home in a Trust Affect Your Homestead Exemption?](https://www.exemptmyhome.com/blog/homestead-exemption-and-living-trusts): Estate planners recommend living trusts constantly, and homeowners worry it will cost them their homestead exemption. In most states it won't — but you generally still have to tell the assessor.
- [Can You Claim a Homestead Exemption on a Second Home, Vacation Home, or Rental Property?](https://www.exemptmyhome.com/blog/homestead-exemption-second-home-rental-property): No state lets you homestead a vacation home, a rental, or a second residence — the exemption follows the one home you actually live in. Here's how that rule gets enforced.
- [Your Homestead Exemption Application Was Denied — What Are Your Options?](https://www.exemptmyhome.com/blog/homestead-exemption-application-denied): A homestead exemption denial is common, correctable, and usually explainable — here's how to find out why, fix it, and appeal if the assessor still says no.
- [Divorce and Your Homestead Exemption: What Happens to Your Property Tax Break?](https://www.exemptmyhome.com/blog/divorce-and-homestead-exemption): Divorce doesn't automatically end a homestead exemption — but it usually changes who's on the deed, and that alone can require a fresh application. Here's what actually happens.
- [Property Tax Exemptions for Manufactured and Mobile Homes](https://www.exemptmyhome.com/blog/manufactured-mobile-home-property-tax-exemptions): A manufactured home can qualify for a homestead exemption — but in most states, only after its title is converted from personal property to real property. Texas is a notable exception.
- [Inheriting a Home: What Happens to the Property Tax Exemption and Your Tax Bill](https://www.exemptmyhome.com/blog/inheriting-a-home-property-tax-exemption): Inheriting a home doesn't come with the previous owner's exemption attached — and in assessment-cap states, the transfer itself can reset your tax bill. Here's what to do first.
- [New Construction and Property Taxes: When Does Your Homestead Exemption Start on a Newly Built Home?](https://www.exemptmyhome.com/blog/new-construction-homestead-exemption-timing): Buying new construction means there's no prior assessed value to carry forward — which changes how, and when, both your tax bill and your homestead exemption actually start.
- [Homestead Exemption vs. Homestead Protection: The Two “Homestead” Laws People Confuse](https://www.exemptmyhome.com/blog/homestead-exemption-vs-homestead-protection-bankruptcy): One “homestead exemption” lowers your property tax bill. A completely different “homestead protection” shields your home from creditors and bankruptcy. Here's how the two actually compare.
- [Does a Homestead Exemption Transfer to the New Owner When You Sell Your Home?](https://www.exemptmyhome.com/blog/does-homestead-exemption-transfer-to-new-owner): A homestead exemption belongs to the seller, not the house — it ends the moment you stop owning and occupying the home, and the buyer has to apply for their own from scratch.
- [Does Refinancing Your Mortgage Affect Your Homestead Exemption?](https://www.exemptmyhome.com/blog/does-refinancing-affect-homestead-exemption): Refinancing changes your loan, not your deed — so in most states it doesn't touch your homestead exemption. Here's when it actually does, and how to check your county's rule.
- [Property Tax Exemption vs. Property Tax Deduction: What's the Difference?](https://www.exemptmyhome.com/blog/property-tax-exemption-vs-deduction): A property tax exemption lowers your local tax bill directly. A tax deduction only lowers your federal taxable income if you itemize. Here's how the two actually interact.
- [First-Year Property Taxes After Buying a Home: Why the Bill Doesn't Match Your Exemption Yet](https://www.exemptmyhome.com/blog/first-year-property-taxes-after-buying-a-home): Your first property tax bill as a new owner often doesn't reflect your homestead exemption yet. Here's why, with real Texas, Florida, and Georgia timelines.
- [Do Renters Get Any Property Tax Relief? Homestead Exemptions Explained for Non-Owners](https://www.exemptmyhome.com/blog/do-renters-get-property-tax-relief): Homestead, senior, and veteran property tax exemptions all require ownership — renters don't qualify. Here's what relief, if any, actually exists for tenants.
- [How a Property Tax Exemption Affects Your Mortgage Escrow Payment](https://www.exemptmyhome.com/blog/how-property-tax-exemptions-affect-escrow-payment): Winning a homestead exemption doesn't always lower your mortgage payment right away. Here's how escrow accounts, annual analyses, and exemptions actually interact.
- [How ExemptMyHome Estimates Your Property Tax Savings: The Methodology Behind the Calculator](https://www.exemptmyhome.com/blog/how-the-savings-calculator-works): How our calculator turns Census tax-rate data into a savings estimate, and the honesty rules — floor estimates, assessment ratios, citation gates — behind every number.
- [Do You Need to Reapply for Your Property Tax Exemption Every Year?](https://www.exemptmyhome.com/blog/reapplying-for-property-tax-exemptions): Homestead exemptions often auto-renew, but income-tested senior and disability exemptions frequently require annual reapplication. Here is the real pattern, state by state.
- [Property Tax Assessment Caps Explained: How States Like California and Michigan Limit Annual Increases](https://www.exemptmyhome.com/blog/property-tax-assessment-caps-explained): Some states cap how much a home's assessed value can rise each year, protecting long-time owners but creating big tax-bill gaps for new buyers of identical homes.
- [Income Limits for Property Tax Exemptions: How They Affect Senior and Disability Eligibility](https://www.exemptmyhome.com/blog/income-limits-for-property-tax-exemptions): Many senior and disabled property tax exemptions cap eligibility by income, while homestead and veteran exemptions usually don't. Here's how income limits and definitions work in 2026.
- [Disabled Veteran Property Tax Exemptions: Full vs. Partial Exemption by State](https://www.exemptmyhome.com/blog/disabled-veteran-property-tax-exemptions): Some states give a disabled veteran a full property tax exemption at a 100% VA rating; others scale the benefit by rating tier. Here's how the two models differ, with verified state examples.
- [Assessed Value vs. Market Value: Why Your Property Tax Bill Doesn't Match Your Home's Worth](https://www.exemptmyhome.com/blog/assessed-value-vs-market-value): Assessed value isn't market value. Many states tax a fraction of it (an assessment ratio) or a frozen purchase-price base — here's how that gap affects your exemption savings, state by state.
- [Can You Combine Multiple Property Tax Exemptions? Stacking Homestead, Senior, and Veteran Benefits](https://www.exemptmyhome.com/blog/combining-multiple-property-tax-exemptions): Many homeowners qualify for homestead, senior, veteran, and disabled exemptions at once — but the benefits don't always add up. Here's how stacking really works, state by state.
- [Property Tax Exemption Deadlines: What Happens If You Miss the Filing Window](https://www.exemptmyhome.com/blog/property-tax-exemption-deadlines): Exemption deadlines aren't uniform nationwide. Here's why they exist, the two patterns states use, and what actually happens - reduced benefit, grace period, or nothing - if you file late.
- [How to Apply for a Homestead Exemption: Step-by-Step Guide](https://www.exemptmyhome.com/blog/how-to-apply-for-a-homestead-exemption): Most homestead exemption applications go through your county — not the state. Here's the step-by-step process, illustrated with Texas, Florida, and Georgia.
- [Surviving Spouse Property Tax Exemptions: Eligibility and State Rules](https://www.exemptmyhome.com/blog/surviving-spouse-property-tax-exemptions): A surviving spouse can often keep or claim a deceased spouse's veteran, senior, or first-responder property tax exemption. Verified eligibility rules by state, explained.
- [How to Appeal Your Property Tax Assessment: A Step-by-Step Guide](https://www.exemptmyhome.com/blog/how-to-appeal-property-tax-assessment): Think your home's assessed value is too high? Here's the general step-by-step process for appealing a property tax assessment, from informal review to formal hearing.
- [Property Tax Exemptions for Disabled Homeowners: What You Need to Know](https://www.exemptmyhome.com/blog/disabled-homeowner-property-tax-exemptions): Disabled homeowners may qualify for a property tax exemption distinct from veteran benefits. Here's how eligibility, applying, and homestead stacking typically work.
- [Senior Citizen Property Tax Exemptions: Age Requirements and Savings by State](https://www.exemptmyhome.com/blog/senior-property-tax-exemptions-guide): Most states offer property tax relief to homeowners 65 and older. Here's how senior exemptions, senior freezes, and income-based relief typically work.
- [Property Tax Exemptions for Veterans: State-by-State Eligibility Guide](https://www.exemptmyhome.com/blog/veteran-property-tax-exemptions-by-state): Most states offer a property tax break for military veterans, and many go further for veterans with a service-connected disability. Here's how the two programs differ and how to find yours.
- [What Is a Homestead Exemption and How Does It Lower Your Property Tax Bill?](https://www.exemptmyhome.com/blog/homestead-exemption-guide): A homestead exemption lowers your property tax bill by reducing your home's taxable value or applying a credit. Here's how it works, who qualifies, and how to apply.