This reference guide covers five types of property tax relief programs available across the United States, updated for the 2026 tax year.
Each table lists states alphabetically and shows the monetary or percentage reduction from appraised or assessed value. Programs are administered at the state or local level; amounts and eligibility requirements are subject to change through legislation and inflation adjustments. Always verify current figures with your county assessor or state tax authority.
Data sourced from state revenue departments, Tax Foundation, U.S. Department of Veterans Affairs, AARP, and official program guides. Veteran exemptions are additionally cross-referenced with VA News — Unlocking Veteran Tax Exemptions Across States (news.va.gov) and AARP State Property Tax Breaks for Disabled Veterans (aarp.org). Accurate as of April 2026.
What Is a Homestead Exemption?
A homestead exemption is a property tax relief program that reduces the taxable or assessed value of a homeowner's primary residence. By lowering the portion of the home's value subject to taxation, the exemption directly reduces the annual property tax bill.
Homestead exemptions are available in most states but vary significantly in structure. Some provide a fixed dollar reduction (such as $140,000 off the appraised value in Texas for school district taxes), while others use a percentage-based reduction (such as Utah's 45% exclusion of fair market value) or cap annual assessment increases (such as Maryland's 10% annual limit and Florida's Save Our Homes 3% cap).
To qualify, the property must typically be the owner's principal residence, and in most states, owners must submit an initial application through their county assessor or appraisal district.
Unsure Which Exemptions You Qualify For?
Homestead Exemptions by State (2026)
Terms Key:
AV = Appraised Value
FMV = Fair Market Value
EAV = Equalized Assessed Value
State | Program Name | Reduction from Appraised/Assessed Value | Key Eligibility & Notes |
|---|---|---|---|
Alabama | $4,000 off assessed value (general); up to full county exemption for 65+ with income ≤$12,000 | All owner-occupied primary residences. Age 65+ with income ≤$12,000 may receive full county/municipal exemption. File with county assessor. | |
Alaska | Borough Exemptions | Varies by borough | No statewide program. Fairbanks North Star: $150,000 off AV for senior owner-occupants. Contact local borough assessor. |
Arizona | No General Program | N/A | No general homestead property tax exemption. Limited exemptions exist for widows/widowers and persons with disabilities (locally administered). |
Arkansas | Up to $500 annual credit against property tax bill (rising to $600 on 2026 tax bills) | Applied directly to tax bill. Owner-occupied primary residence. File annually with county assessor. | |
California | $7,000 off assessed value | All owner-occupants; apply by Feb. 15 for first-time filers; auto-renews thereafter. Separate from disabled veterans' exemption. | |
Colorado | 50% off the first $200,000 of actual value | Age 65+; owned and occupied for 10+ consecutive years. Auto-renews after first approval. Application deadline July 15. | |
Connecticut | No General Program | N/A | State sets minimums; towns may offer higher amounts. Contact local assessor for current figures. |
Delaware | No General Program | N/A | No statewide homestead property tax exemption. |
Florida | Up to $51,411 off assessed value (2026) | First $25,000 applies to all levies including school. Second portion (~$26,411 in 2026, inflation-indexed per Amendment 5) applies to AV $50K-$75K, excludes school taxes. Apply by March 1. Triggers Save Our Homes 3% annual assessment cap. | |
Georgia | $2,000 off assessed value (statewide) | All owner-occupied primary residences. Additional local exemptions available from counties and cities. File with county tax commissioner. | |
Hawaii | Owner-Occupant Exemption | Varies by county; Honolulu: $100,000 off assessed value | County-administered. Maui, Hawaii, and Kauai counties have similar programs with varying amounts. File with county real property assessment division. |
Idaho | 50% of assessed value, up to $125,000 | Applies to home plus up to 1 acre. Must be primary residence. Automatically applied once initially filed. | |
Illinois | Up to $10,000 off Equalized Assessed Value (EAV) | Cook County maximum: $10,000 EAV. Other counties vary (state sets minimum). Primary residence; auto-renews. | |
Indiana | 60% of assessed value, capped at $45,000 | All owner-occupied primary residences. Applied automatically once certified. One of Indiana's most impactful deductions. | |
Iowa | Up to $4,850 credit against tax bill; additional $6,500 exemption for age 65+ | Applied directly to the tax bill. File Form 54-028 by July 1. Primary residence; auto-renews after initial filing. | |
Kansas | N/A - see Homestead Refund (income-based, Table 4) | No general homestead property tax exemption. Has a Homestead Refund Program (income/age-based credit; see Circuit Breakers table). | |
Kentucky | $46,350 off assessed value (2025-2026) | Age 65+ or totally disabled. Adjusted biennially for inflation. File with county Property Valuation Administrator (PVA). | |
Louisiana | First $7,500 of assessed value exempt (∼$75,000 FMV at 10% assessment ratio) | All owner-occupied primary residences. Applies to parish taxes; does not apply to school taxes. File with parish assessor. | |
Maine | $25,000 off just (market) value | Must be primary residence for at least 12 months. Apply by April 1. Applies to municipal, county, and school taxes. | |
Maryland | Caps annual assessment increase at 10% per year | No fixed dollar amount — prevents assessment shock.
Applied automatically to all principal residences; limits the year-over-year increase in taxable assessment regardless of market appreciation. | |
Massachusetts | No Meaningful General Program | N/A | No meaningful general homestead property tax exemption. Elderly and low-income programs exist locally; see Senior and Circuit Breaker tables. |
Michigan | Exempt from 18-mill school operating levy (∼$1,000-$2,500/year typical savings) | Primary residence only. File Form 2368 with local assessor by June 1 for current year.
One of the most impactful primary-residence programs nationally given high mill rates. | |
Minnesota | 40% of first $95,000 of AV excluded; phases out above $517,200 | Reduces taxable market value for primary residences. Applied automatically. Maximum exclusion approximately $46,400. | |
Mississippi | $300 annual tax credit (general); additional $7,500 off AV for 65+ or disabled | All owner-occupants receive the $300 credit. Age 65+ or disabled/blind: additional $7,500 off assessed value with income ≤$7,500. | |
Missouri | No General Program | N/A | No statewide homestead property tax exemption. Some municipalities offer local programs. Senior-specific program exists (see Senior table). |
Montana | Primary residences taxed at 1.35% rate vs. 1.9% for non-primary/short-term rentals | New tiered homestead system effective 2025. File homestead enrollment with Montana DOR by March 1, 2026 for first-time applicants. Vacation homes and STRs taxed at flat 1.9%. | |
Nebraska | 50%-100% of assessed value (based on income/category); up to $100,000 AV | Minimal impact given low statewide property tax rates. Owner-occupied primary residence. | |
Nevada | Homestead Exemption | $1,000 off assessed value | No statewide standard. Individual cities and towns may offer exemptions for elderly or disabled homeowners. Contact local assessor. |
New Hampshire | No Statewide Program | Municipal option: $15,000-$65,000+ off AV in some towns | No general homestead property tax exemption. ANCHOR benefit program provides $1,000-$1,750 to eligible homeowners as a direct payment (not an AV reduction). See Senior and Circuit Breaker tables. |
New Jersey | N/A - see ANCHOR (direct payment, Table 4) | All homeowners who are head of household. Annual filing required with county assessor. | |
New Mexico | $2,000 off assessed value | Basic STAR: all primary homeowners with income ≤$500,000. Enhanced STAR for age 65+ (income ≤$98,700 in 2026).
Note, new homeowners receive STAR as a credit check, not a direct AV exemption. | |
New York | ∼$30,000 off school district assessed value (varies by municipality) | Age 65+ or permanently disabled only. Income limit: ≤$36,700 (2025, adjusted annually). Apply by June 1. No general homestead program for all homeowners. | |
North Carolina | $25,000 or 50% of appraised value (whichever is greater) | Age 65+ or disabled; income ≤$42,000. Also covers eligible surviving spouses. Annual application with county auditor. | |
North Dakota | $9,000 off true and full value | Age 65+ or permanently/totally disabled. Income limit: ≤$36,100 (2025). 2026 reform adds $2 billion in statewide relief; owner-occupancy credit rising from 12.5% to 15.38% by 2029. | |
Ohio | $25,000 off assessed value | All owner-occupied primary residences. Additional senior valuation freeze available (see Senior table). File with county assessor. | |
Oklahoma | $1,000 off assessed value (general) | No general homestead property tax exemption. Has a senior deferral program (see Deferral table). | |
Oregon | N/A | Statewide program, locally variable amounts. File with county assessment office. Significant in high-AV counties. | |
Pennsylvania | Homestead/Farmstead Exclusion (Act 1) | ∼50% of county median assessed value (set locally by each school district) | No statewide standard. Some municipalities offer significant reductions. Contact local tax assessor. |
Rhode Island | Municipal Homestead Programs | Varies by city/town | Age 65+, legally blind, or totally and permanently disabled. Must be legal SC resident. One of the more generous age-based homestead programs nationally. |
South Carolina | $50,000 off fair market value | Various programs for different age/income groups; no simple flat-dollar homestead for all owners. See Senior table for details. | |
South Dakota | Varies; income-based credit structure | Age 65+, disabled, or blind; income ≤$41,320 (2025). Reimbursement-style program administered by the state. Apply through county trustee. | |
Tennessee | $25,000 off appraised value | Increased from $100,000 to $140,000 via constitutional amendments approved by voters November 4, 2025 — effective for 2026 tax year. Additional $3,000 for farm-to-market/flood control taxes. Local units may offer up to 20% additional. Apply by April 30 with county CAD. | |
Texas | $140,000 off appraised value (school districts, 2026) | Automatic for all primary residences. Effectively reduces the taxable assessment to 55% of market value — one of the most structurally significant reductions nationally. | |
Utah | 45% of fair market value excluded (only 55% of FMV is assessed) | All primary homeowners must file a Homestead Declaration by April 15. Relief amount is income-calibrated. See Circuit Breaker table for benefit details. | |
Vermont | Income-based adjustment (see Circuit Breaker table) | State law sets minimum standards; local governments administer. Common threshold: age 65+, income ≤$50,000-$75,000, net worth ≤$200,000. Amounts vary widely by county. | |
Virginia | Elderly/Disabled Relief (Local Option) | Up to 100% relief (locally set) | Tiered by income. Lowest income: exempt from all excess levies and regular levies above $1/$1,000 AV. Middle tier: excess levies only. Higher tier: partial. Age 61+ or disabled. |
Washington | Varies by income tier and county; full exemption at lowest income tier | Age 65+ or totally disabled. Primary residence. Apply with county assessor. | |
West Virginia | $20,000 off assessed value | Lottery credit reduces school tax for primary residences (no income limit). Homestead Credit: income ≤$24,680, refundable income tax credit. See Circuit Breaker table. | |
Wisconsin | Lottery credit varies by property; Homestead Credit: up to $1,460 | No homestead property tax exemption. Has a senior/disabled refund program (see Senior table). | |
Wyoming | No General Program | N/A |
|
* Texas 2026: School district exemption increased from $100,000 to $140,000 per constitutional amendments approved by voters November 4, 2025. Effective on 2026 tax bills. * Florida 2026: Second-bracket amount ($51,411) reflects Constitutional Amendment 5 (approved Nov. 2024), which indexes that portion to inflation annually. * Montana 2025 reform: New tiered residential classification. Primary residences taxed at 1.35%; non-primary properties at 1.9%.
Senior Exemptions and Property Tax Freezes by State (2026)
These programs provide age-based property tax relief. Some reduce the taxable value of a home (exemptions), while others freeze the assessment or tax bill to prevent future increases (freezes).
Most programs begin at age 65, though some states start at 61 or 62. Income limits apply to most programs.
State | Program Name | Type | Benefit Amount | Age / Income Requirements & Notes |
|---|---|---|---|---|
Alabama | Senior Homestead Exemption | Exemption | Additional $2,000 off AV; potential full county exemption for income ≤$12,000 | Age 65+. Income ≤$12,000 may qualify for full county/municipal exemption. Varies by county. |
Alaska | Senior Citizen Exemption | Exemption | Up to $150,000 off assessed value | Age 65+. Borough-administered. Contact local borough assessor. |
Arizona | Freeze | Freezes property valuation for 3 years | Age 65+; primary residence 2+ years; income ~$47,000 single / $58,750 married (indexed). Apply by September 1. | |
Arkansas | Homestead Assessed Value Freeze | Freeze | Freezes assessed value at age 65 | Age 65+; primary residence. Assessment cannot increase as long as owner qualifies and remains in home. |
California | Deferral | State pays full tax; repaid with 7% simple interest | Age 62+, blind, or disabled; income ≤$55,181; equity ≥40%. Filing window October 1 - February 10. | |
Colorado | Senior Homestead Exemption | Exemption | 50% off first $200,000 of actual value | Age 65+; owned and occupied 10+ consecutive years. Auto-renews after approval. Apply by July 15. |
Connecticut | Exemption/Credit | $1,000-$3,700+ off assessed value (state minimums; towns may go higher) | Age 65+ or totally disabled; income ≤$46,400 single / $56,900 married (state limits; local limits vary). | |
Florida | Additional Senior Homestead Exemption | Exemption | Up to $50,000 additional off assessed value (where locally adopted) | Age 65+; homestead in place; income ≤$38,686 (2026). Must be in county/municipality that adopted the program. Apply by March 1. |
Georgia | Senior School Tax Exemption | Exemption | Full school tax exemption in most counties (varies; some income-limited) | Age 62+: school tax exemption with income limit in most counties. Age 65+: full exemption in many counties. Additional $4,000 off county taxes for income ≤$10,000. File with county tax commissioner. |
Idaho | Reduction | $250-$1,500 reduction in property taxes | Age 65+; income ≤$39,130 after medical deductions (2026). Apply January 1 - April 15 annually. | |
Illinois | Senior Citizens Homestead Exemption | Exemption | $8,000 off EAV (Equalized Assessed Value) | Age 65+; primary residence. Auto-renews once applied. Stackable with general Homeowner Exemption. |
Illinois | Low-Income Senior Assessment Freeze | Freeze | Freezes EAV at qualifying base year | Age 65+; household income ≤$75,000 (2026), rising to $77,000 (2027). Cook County: ≤$65,000. Annual filing required with chief county assessment office. |
Iowa | Elderly & Disabled Property Tax Credit | Credit | Up to $1,000 credit | Age 65+ or totally disabled; income ≤$25,328 (2025). File with county assessor by June 1. |
Kansas | Homestead Refund Program | Refund | Up to $700 refund | Age 65+ or disabled; income ≤$38,000. Refund for property taxes exceeding income threshold. File Kansas Form K-40H. |
Kentucky | Homestead Exemption | Exemption | $46,350 off assessed value (2025-2026) | Age 65+ or totally disabled. Adjusted biennially for inflation. File Form 62A350 with county PVA. |
Louisiana | Freeze | Freezes assessment for 10 years | Age 65+; income ≤$100,000; primary residence. Prevents assessment increases for a 10-year period. | |
Maine | Credit | Up to $1,500 credit (higher for 70+) | All ages; income ≤$52,000 (individual). Filed with Maine state income tax return. | |
Maryland | Senior Property Tax Credit | Credit | Varies by county | Age 70+; income and net worth limits set locally. Some counties (e.g., Montgomery) provide significant relief. Contact county finance office. |
Massachusetts | Circuit Breaker | Up to $1,290 credit (2025; CPI-adjusted) | Age 65+; income ≤$73,000 single / $93,000 married; property tax must exceed 10% of income. Filed with state income tax (Schedule CB) by April 15. | |
Michigan | Local Senior Programs | Varies | Varies locally | State PRE (18 mills) applies to all primary residences (see Homestead table). Additional senior relief varies by township/city. |
Minnesota | Deferral | Deferred; state pays and places lien at 3% interest | Age 65+; income ≤$96,000 (2025); owned/occupied 15+ years. Apply with county by July 1. | |
Mississippi | Senior Homestead Additional Exemption | Exemption | Additional $7,500 off assessed value | Age 65+ or disabled/blind; income ≤$7,500. Stackable with general $300 homestead credit. |
Montana | Elderly Homeowner/Renter Credit | Credit | Up to $1,150 credit (2026) | Age 62+; income ≤$45,000. Refundable state income tax credit. File Form ELHC with MT Form 2. |
Nebraska | Homestead Exemption (Senior) | Exemption | 50%-100% of assessed value, depending on income; up to $100,000 AV | Age 65+; tiered by income. 100% exemption for very low incomes. File with county assessor January 1 - February 2. |
New Hampshire | Exemption | $15,000-$65,000+ off AV (municipality-set) | Age 65+ (threshold varies by town). Most towns: income ≤$45,000-$65,000 with asset limits.
Each municipality sets its own amounts. Contact town assessor. | |
New Jersey | Freeze/Rebate | Reimburses all tax increases above base year | Age 65+; NJ resident 10+ years; income ≤$172,475 (TY2025). Payments begin July 15, 2026. Apply via PAS-1 form. | |
New Jersey | Credit | Up to $6,500/year (50% of property taxes, max $6,500) | Age 65+; primary NJ residence for full prior year; income ≤$500,000. Effective January 1, 2026. Quarterly payments in Feb., May, Aug., Nov. | |
New York | Exemption | Higher school AV exemption than Basic STAR (varies by district) | Age 65+; income ≤$98,700 (2026, adjusted annually). Apply through county assessor or state Homeowner Benefit Portal. | |
New York | SCHE (Senior Citizen Homeowners' Exemption) | Exemption | Up to 50% off AV (up to 65% in localities that adopted Dec. 2025 expansion) | Age 65+; locally-set income limits. December 2025 legislation allows localities to raise maximum to 65%. NYC uses SCHE through NYC DOF. Most deadlines: March 1. |
North Carolina | Elderly/Disabled Exclusion | Exclusion | $25,000 or 50% of appraised value (whichever is greater) | Age 65+ or permanently disabled; income ≤$36,700 (2025, adjusted annually). Apply by June 1. |
North Dakota | Senior Citizens Property Tax Credit | Credit | $9,000 off taxable value | Age 65+ or disabled; income ≤$42,000. File Form 24887 with county auditor by February 1. |
Ohio | Homestead Exemption (Senior/Disabled) | Exemption | $25,000 off assessed value | Age 65+ or permanently/totally disabled; income ≤$36,100 (2025). 2026 reform also raises owner-occupancy credit to 15.38% by 2029. File Form DTE 105A with county auditor. |
Oklahoma | Senior Valuation Freeze | Freeze | Freezes assessed value at qualifying level | Age 65+; income ≤$30,500; assessed value ≤$150,000 at time of freeze. Must reapply annually. County-administered. |
Oregon | Deferral | Full deferral at 6% simple interest | Age 62+; income ≤$55,000 (2026); owned/occupied 5+ years. State lien placed. Repaid at sale or death. | |
Pennsylvania | Rebate | Up to $1,000 rebate (2025+, expanded) | Age 65+; income ≤$45,000. Disability income partially excluded from calculation. Payments begin July 2026. File PA-1000 with PA DOR. | |
Rhode Island | Municipal Senior Tax Relief | Varies | Up to $9,690 in some municipalities | Age 65+; income limits vary by city/town. Providence and other cities have formal programs. Contact local tax assessor. |
South Carolina | Homestead Exemption | Exemption | $50,000 off fair market value | Age 65+, permanently disabled, or legally blind. Must be legal SC resident. File with county assessor. |
South Dakota | Property Tax Reduction for Elderly | Reduction/Freeze | Varies by income tier | Age 65+; multiple programs with income limits. Assessment freeze available for qualifying low-income seniors. Contact county director of equalization. |
Tennessee | Property Tax Relief Program | Rebate | Up to $134 reimbursement (state levy portion) | Age 65+; income ≤$41,320 (2025). Reimbursement limited to state portion of taxes. Apply through county trustee by April 5. |
Texas | Over-65 Homestead Exemption | Exemption | $60,000 off school district AV (2026) | Age 65+. Increased from $10,000 to $60,000 via Nov. 2025 constitutional amendments. Combined with $140,000 general exemption = $200,000 total school district exclusion. Local units may offer additional ≥$3,000. |
Texas | Senior Tax Ceiling (Freeze) | Freeze | School district taxes frozen at the year-you-turned-65 level | Automatic once the over-65 exemption is applied. School taxes cannot increase even if AV rises. County/city/special district taxes are not frozen unless those entities separately adopt a local freeze. |
Vermont | Property Tax Adjustment | Adjustment | Reduces effective tax rate toward 2% of household income | All primary homeowners (Homestead Declaration required). Income-calibrated. File with state income tax return (Form HS-122) by April 15. |
Virginia | Elderly/Disabled Relief (Local Option) | Exemption/Credit | Up to 100% relief (locally set) | Age 65+; income and net worth limits vary by locality. State law sets minimum thresholds. File with local commissioner of revenue. |
Washington | Senior/Disabled Property Tax Exemption | Exemption/Reduction | Tiered by income; full exemption at lowest income tier | Age 61+ (or disabled/retired); income-based county thresholds. Lowest tier: full exemption from excess levies and regular levies above $1/$1,000 AV. File with county assessor by December 31. |
West Virginia | Homestead Exemption | Exemption | $20,000 off assessed value | Age 65+ or totally disabled. Primary residence. File with county assessor. |
Wisconsin | Homestead Tax Credit (Income-Based) | Credit | Up to $1,460 credit | Income ≤$24,680; primary residence; any age. Refundable income tax credit. Filed on WI Schedule H with state income tax return. |
Wyoming | Refund | Up to $885 refund (2025) | Age 65+; income ≤$660/month net after certain expenses (~$7,920/year). Apply with county assessor. One of the most restrictive programs nationally. |
* Texas 2026: Over-65 school district exemption increased from $10,000 to $60,000 via November 2025 constitutional amendments. Combined with the $140,000 general exemption, seniors may shield $200,000 from school district taxes.
* New Jersey 2026: StayNJ (effective Jan. 1, 2026) integrates with Senior Freeze and ANCHOR into a single PAS-1 application, paid in quarterly installments.
* New York 2025: December 2025 legislation allows localities to increase the SCHE maximum from 50% to 65% of assessed value — local government adoption required.
Veteran and Disability Property Tax Exemptions by State (2026)
All 50 states offer some form of property tax relief for veterans and people with disabilities.
Benefits range from modest partial reductions to full exemptions for veterans with a 100% permanent and total (P&T) VA disability rating or Individual Unemployability (IU) designation.
Most full exemptions apply only to the primary residence and require application through the county assessor.
Additional cross-reference sources: VA News — Unlocking Veteran Tax Exemptions and AARP State Property Tax Breaks for Disabled Veterans.
State | Program Type | Benefit at 100% P&T or Full Disability | Partial Rating Benefits & Notes |
|---|---|---|---|
Alabama | Disabled Veterans Homestead Exemption | Full exemption on homestead | 100% P&T or IU = full exemption on primary residence. No income limit. Apply with county assessor. |
Alaska | Disabled Veteran Exemption | $150,000 off assessed value | 50%+ disability; primary residence. Borough-administered. Surviving spouses may continue exemption. |
Arizona | Disabled Veterans Exemption (2026 Expansion) | Expanded disability-based relief (2026) | Disability + income/value-tested; amounts revised 2026 per ARS § 42-11111. Eligibility broadened. Contact county assessor for current amounts. |
Arkansas | Disabled Veterans Exemption | Full exemption on homestead + personal property | 100% P&T or IU. Broad exemption on primary residence and qualifying personal property. File with county assessor. |
California | Basic: $180,671 off AV (2026); Low-income: $271,009 off AV (2026) | 100% P&T or IU required. Low-income threshold: income ≤$81,131 (2026). Inflation-adjusted annually. Apply with county assessor. | |
Colorado | 50% off first $200,000 of actual value | 100% P&T only (IU does not qualify per CO rules). Apply by July 1. Owner-occupied primary residence. | |
Connecticut | Full exemption (P&T) | 100% P&T; administered by municipal assessors. Additional partial exemptions for lower ratings. Contact local assessor. | |
Delaware | Veteran Property Tax Credit | Up to $2,000 off assessed value | No disability rating required for basic veteran credit. Additional relief for disabled veterans varies by county. |
Dist. of Columbia | $445,000 off assessed value | 100% P&T or IU; income ≤$159,750 (2025). One of the highest dollar-amount reductions nationally. File with DC OTR. | |
Florida | Disabled Veteran Exemption | Full exemption (100% P&T or wheelchair-confined) | 10%+ disability = $5,000 off AV. 100% P&T or wheelchair = full exemption. No income limit. Apply with county property appraiser. |
Georgia | Disabled Veterans Homestead Exemption | $121,812 off AV (2025; 2026 figure pending SSA index update) | 100% P&T or IU. Amount indexed to U.S. Secretary of Veterans Affairs annual adjustment. Surviving spouses qualify. |
Hawaii | Disabled Veterans Exemption | Full exemption (county-dependent) | Totally disabled veterans; county minimum tax may still apply. Varies by island/county. File with county real property assessment division. |
Idaho | Disabled Veterans Benefit | Up to $1,500 property tax reduction | 100% service-connected disability. No income limit. Apply January 1 - April 15 with county assessor. Separate from the Homeowner's Exemption. |
Illinois | Disabled Veterans Homestead Exemption | $250,000 off EAV (70%+); full exemption at 100% P&T | 50-69%: $5,000 EAV 30-49%: $2,500 EAV 70%+: $250,000 EAV 100% P&T: full homestead exemption. File with county assessor. |
Indiana | Disabled Veterans Deduction/Exemption | $24,960 off AV (100% service-connected, 2026) | Various tiers by disability %. Space Force, USPHS, and NOAA officers now included per 2026 legislation. Apply with county auditor. |
Iowa | Disabled Veterans Homestead Tax Credit | Full exemption (P&T or IU) | 100% P&T or IU: full homestead exemption. Military Homestead Tax Credit also available for all qualifying veterans (up to $1,852). File with county assessor by July 1. |
Kansas | Disabled Veterans Exemption | Full exemption on homestead | 50%+ service-connected disability with honorable discharge; KS resident. Homestead refund also available for all qualifying low-income homeowners. Apply with county appraiser. |
Kentucky | Disabled Veterans Homestead Exemption | $46,350 off assessed value (2025-2026) | 100% P&T or IU (same as senior exemption amount). No annual reapplication for P&T veterans. Apply with county PVA. |
Louisiana | Disabled Veterans Exemption | Full parish tax exemption (100% disability) | 50-69%: additional $2,500 off AV 70-99%: additional $4,500 100%: full exemption on parish taxes. City taxes may differ. Contact parish assessor. |
Maine | Veteran Property Tax Exemption | $6,000 off AV (general); $50,000 for paraplegic veterans with VA housing grant | All eligible veterans (not exclusively disabled) qualify for $6,000. Paraplegic with adapted housing grant: $50,000. Apply with municipal assessor. |
Maryland | Disabled Veterans Exemption | Full exemption on primary residence | 100% P&T. Primary residence; no income limit. Surviving spouse continues. Apply with county SDAT office. |
Massachusetts | Disabled Veterans Exemption (Clauses 22-22F) | $400-$1,500+ (locally set) | Various clauses for different disability tiers. Locally administered; amounts vary. Apply with local board of assessors. |
Michigan | Disabled Veterans Homestead Exemption | Full homestead exemption | 100% P&T, specially adapted housing, or IU. Effective 2025: no annual reapplication required. Apply with township/city assessor. |
Minnesota | $300,000 market value exclusion (70%+ disability) | 70%+: $150,000-$300,000 exclusion depending on disability %. Surviving spouses: $300,000 exclusion. Apply with county assessor. | |
Mississippi | Disabled Veterans Homestead Exemption | Full exemption on primary residence | 100% P&T or IU = full exemption. Apply with county tax collector. |
Missouri | Veterans/Disabled Property Tax Credit | Up to $1,100 credit | Income-based; age 65+ or disabled. Open to all qualifying disabled homeowners. File MO-PTC with state. |
Montana | Montana Disabled Veterans (MDV) Assistance | 50%-100% property tax reduction (based on income and disability level) | 100% P&T + low income: up to 100% reduction. Lower ratings/higher incomes = lower %. Apply with Montana DOR. |
Nebraska | Disabled Veterans Homestead Exemption | Full exemption (no income or value limit for 100% P&T) | 100% service-connected disability. Certain categories (4V) have no income or homestead value limits. Annual filing with county assessor. |
Nevada | Disabled Veterans Exemption | Varies by county; ∼$3,440+ off AV | Disability rating required. Higher amounts for higher disability %. Contact local county assessor for current amounts. |
New Hampshire | Disabled Veterans Tax Credit | $750 minimum credit (municipally set; higher in many towns) | Total and permanent service-connected disability: up to full exemption in some towns. Apply with town assessor. |
New Jersey | Disabled Veterans Exemption | Full exemption on primary residence | 100% P&T. Surviving spouse may continue. Separate from $250 annual deduction for all eligible veterans. |
New Mexico | Disabled Veterans Exemption (2026 Reform) | Proportional to disability rating (2026+); $10,000 off AV for all veterans (2025+) | Prior to 2026, only 100% disabled veterans qualified. Starting 2026, any VA-rated veteran receives a proportional exemption based on disability %. Apply with county assessor. |
New York | 15%-25% off AV (wartime service); up to 40% for combat | Locally administered. Base: 15% AV Additional 10% for wartime service Up to 40% for combat Maximum caps set by municipality. Apply by local deadline (often March 1). | |
North Carolina | Disabled Veteran Exclusion | Full exemption on homestead | 100% P&T or IU. Primary residence. Apply by June 1. |
North Dakota | Disabled Veterans Property Tax Credit | Up to $8,100 off assessed value | Service-connected disability; no income limit. Veterans with less than 100% also qualify for partial amounts. File Form 24888 with county auditor. |
Ohio | Disabled Veterans Property Tax Exemption | Full exemption on homestead | 100% P&T service-connected disability. Primary residence. File DTE 105I with county auditor. |
Oklahoma | Disabled Veterans Homestead Exemption | Full exemption (100% disability) | 100% disability (service- or non-service-connected, if rated 100%): full exemption. $200 exemption for all qualifying veterans at lower ratings. Apply with county assessor. |
Oregon | Disabled Veterans Exemption | Full homestead exemption | 100% P&T. Annual application required — must re-file by April 1 each year. File with county assessor. |
Pennsylvania | Full exemption on primary residence | Total permanent service-connected disability; needs-based (presumptive need level $114,637 in 2025). Apply through PA Department of Military and Veterans Affairs (DMVA). | |
Rhode Island | Disabled Veterans Exemption | Full exemption (where locally adopted) | 100% P&T. Municipal administration; amounts vary. Several cities offer full exemptions. Contact local tax assessor. |
South Carolina | Full exemption on home + up to 5 acres + 2 vehicles | 100% P&T or IU. Includes surviving spouse. File with county auditor. | |
South Dakota | Disabled Veteran Exemption | $150,000 off assessed value | Service-connected disability. No income limit. File with county director of equalization. |
Tennessee | Disabled Veteran Homestead Exemption | Full exemption on homestead | 100% P&T or IU; primary residence; honorably discharged. Apply with county assessor.
|
Texas | Disabled Veteran Exemption / 100% Homestead | Full exemption on total appraised value of homestead (Tax Code § 11.131) | 100% P&T or IU: full exemption. Partial ratings: $5,000-$12,000 off AV based on disability % (10-70%+ scale). Surviving spouses qualify. Apply with county CAD. |
Utah | Full exemption (state levy portion) | 100% disability. County levies may still apply at minimum rates. File with county assessor by July 15. | |
Vermont | $40,000 off homestead value | Service-connected disability with qualifying discharge. File Form CR-2 with town assessor. | |
Virginia | Full exemption on primary residence | 100% P&T or IU. No income limit. Surviving spouse continues exemption. Apply with local commissioner of revenue. | |
Washington | Disabled Veterans Exemption | Full exemption from excess levies + regular levies above $1/$1,000 AV | 80%+ combined VA disability rating. Also qualifies for income-based senior/disabled exemption if meeting income thresholds. File with county assessor. |
West Virginia | Disabled Veteran Real Property Tax Credit | $20,000 off assessed value (homestead); additional credit for 90-100% disabled | 100% P&T disability. File with county assessor. |
Wisconsin | 100% of property taxes paid reimbursed as state income tax credit | 100% P&T or IU. Credit claimed on WI income tax return (Schedule VE). One of the most financially impactful structures nationally — full dollar-for-dollar credit. | |
Wyoming | Veteran Property Tax Exemption | Up to $3,000 off assessed value | Qualifying veterans (service-based). Limited program. Apply with county assessor. |
* “Full exemption” means no property taxes owed on the primary residence. Some jurisdictions still assess a minimum tax or special assessments not covered by the exemption. * California 2026: Disabled veterans' exemption amounts inflation-adjusted annually. Basic: $180,671; low-income (≤$81,131): $271,009. * New Mexico 2026: Prior to 2026, only 100% disabled veterans qualified. Starting 2026, any VA-rated veteran receives a proportional exemption based on disability %. * Michigan 2025: 100% P&T disabled veterans no longer required to reapply annually; exemption renews automatically.
Your Neighbors Might Be Paying Less...
What Is a Property Tax Circuit Breaker?
A property tax circuit breaker is an income-based relief program that prevents property taxes from consuming a disproportionate share of a household's income. The name comes from electrical circuit breakers: just as an electrical breaker trips when current exceeds safe levels, a property tax circuit breaker trips when a homeowner's tax burden exceeds a set percentage of their income — triggering a credit, rebate, or reduction.
For example, if a state sets its circuit breaker threshold at 5% of income and a homeowner earning $40,000 per year receives a $3,000 tax bill (7.5% of income), the circuit breaker provides a rebate that brings the effective burden back down toward the threshold.
Most circuit breaker programs are structured as refundable credits delivered through the state income tax system, though some states issue direct rebate checks.
Eligibility typically requires that the property be the applicant's primary residence, and many programs are targeted to seniors, people with disabilities, or low- to moderate-income households. As of 2025, approximately 29 states and the District of Columbia operate income-based circuit breaker programs.
Income-Based Circuit Breakers by State (2026)
State | Program Name | Structure | Benefit / Formula | Income Limit & Notes |
|---|---|---|---|---|
Arizona | Property Tax Refund Credit | Tax Credit | Up to $502 credit | Income ≤$3,751 (very limited). Primarily for elderly/disabled renters. Very low income cap. Filed with AZ state income tax. |
California | Property Tax Postponement (PTP) | Deferral-backed relief | State pays full tax; repaid with 7% interest | Income ≤$55,181; age 62+, blind, or disabled. State lien placed; repaid at sale/transfer. Filing window Oct. 1 - Feb. 10. |
Colorado | Rebate | Up to $1,112 rebate | Income ≤$17,500 single / $23,500 married. Age 65+ or totally disabled. Filed as CO state income tax schedule. | |
Connecticut | State Income Tax Credit | Up to $300 credit | Age 65+ or totally disabled; income ≤$46,400 single / $56,900 married. Filed with CT Form CT-1040. | |
D.C. | Income Tax Credit | Up to $1,675 credit; triggered when taxes exceed 3% of income | Household income ≤$57,600. All homeowners and renters. Filed with DC income tax return. | |
Hawaii | Real Property Tax Credit | Circuit Breaker | Up to $100 credit | Very limited; income ≤$5,000. Minimal practical impact. |
Idaho | Property Tax Reduction Program | Tax Reduction | $250-$1,500 reduction in property taxes | Income ≤$39,130 after medical deductions (2026). Age 65+. File January 1 - April 15 with county assessor annually. |
Illinois | Senior Assessment Freeze + Deferral | Freeze + Deferral | Freeze on EAV + up to $7,500/year deferral | Freeze: income ≤$75,000 (2026). Deferral: income ≤$77,000 (2026). Age 65+. Annual filing required. |
Indiana | Property Tax Circuit Breaker Cap | Tax Cap (AV-based) | Homestead capped at 1% of AV; other residential at 2%; all other property at 3% | No income limit. Caps taxes as a percentage of assessed value for all property types. Constitutional provision (Art. X, Sec. 1.5). Applied automatically — no application needed. |
Iowa | Elderly & Disabled Property Tax Credit | Credit/Reduction | Up to $1,000 credit | Age 65+ or totally disabled; income ≤$25,328 (2025). File with county assessor by June 1. |
Kansas | Homestead Refund Program | State Tax Refund | Up to $700 refund | Age 65+ or disabled; income ≤$38,000. Refund for property taxes exceeding income threshold. File Kansas Form K-40H. |
Maine | Property Tax Fairness Credit | Refundable Credit | Up to $1,500 credit (higher for 70+) | All ages; income ≤$52,000 single / $72,000 married (higher for 70+). Filed on ME income tax return (Schedule PTFC). |
Maryland | Credit/Reduction | Credit for taxes exceeding 25% of net income above a threshold | Income ≤$60,000; all ages. Complex formula: taxes may not exceed set percentages of income. Apply with MD SDAT by September 1. | |
Massachusetts | Senior Circuit Breaker Tax Credit | Refundable Credit | Up to $1,290 credit (2025; CPI-adjusted) | Age 65+; income ≤$73,000 single / $93,000 married / $83,000 HOH. Taxes must exceed 10% of income. Filed on MA Schedule CB by April 15. |
Michigan | Homestead Property Tax Credit | Refundable Credit | Up to $1,600 credit; taxes exceeding 3.5% of income credited back at 60% rate | Income ≤$63,000; all ages. One of the broadest income-based programs nationally — not restricted to seniors. Filed on MI-1040CR. |
Minnesota | Refund | Up to $2,840 regular refund; 90% of prior-year increase (Targeting Refund) | Regular: income ≤$145,600. Targeting: taxes must increase more than 12% and $100 year-over-year. Filed on MN Schedule M1PR. | |
Missouri | Property Tax Credit (Circuit Breaker) | Credit | Up to $1,100 credit | Age 65+ or disabled; income ≤$30,000 (renters ≤$27,500). Filed on MO-PTC with state income tax return. |
Montana | Elderly Homeowner/Renter Tax Credit | Refundable Credit | Up to $1,150 credit (2026) | Age 62+; income ≤$45,000. Filed on MT Form 2, Schedule ELHC. |
Nebraska | Direct Credit | Percentage of school + community college taxes paid (% varies annually by appropriation) | No income limit. All property owners. Not purely income-based, but provides broad relief. Filed with NE Form PTC. | |
New Hampshire | Low- & Moderate-Income Property Tax Relief | Rebate | Up to $675 rebate | Income ≤$60,000 single / $75,000 married. No state income tax — paid directly. Apply June 1-30 with NH DRA. |
New Jersey | Direct Benefit Payment | $1,000-$1,750 for homeowners; $450-$700 for renters | Income ≤$250,000 (homeowners); ≤$150,000 (renters). No age limit. Payments begin September 15, 2026. Annual application required. | |
New Mexico | Property Tax Rebate | Rebate | Up to $350 rebate | Age 65+; income ≤$16,000. Very limited program. Filed with NM state income taxes. |
New York | STAR Credit (Basic + Enhanced) | Credit/Exemption | Basic: typically $200-$400 credit; Enhanced: higher, income-limited | Basic STAR: all homeowners, income ≤$500,000. Enhanced STAR: age 65+, income ≤$98,700 (2026). School taxes only. New homeowners receive credit check. |
North Dakota | Homestead Property Tax Credit | Credit | Up to $9,000 off taxable value | Age 65+ or disabled; income ≤$42,000. Filed with county auditor by February 1. |
Ohio | Owner-Occupancy Credit + Homestead | Credit + Exemption | 12.5% credit on homestead taxes (rising to 15.38% by 2029); $25,000 AV reduction for eligible seniors | Owner-occupancy credit: no income limit for all primary residences. Homestead: age 65+/disabled; income ≤$36,100. Major 2026 reform adds $2 billion in statewide relief over 3 years. |
Oregon | Senior/Disabled Deferral | Deferral | Full deferral at 6% simple interest | Age 62+; income ≤$55,000 (2026); owned/occupied 5+ years. State lien placed. See Deferral table for details. |
Pennsylvania | Property Tax/Rent Rebate | Rebate | Up to $1,000 rebate (2025+, expanded) | Age 65+; income ≤$45,000. Disability income partially excluded. Filed on PA-1000; payments begin July 2026. |
Rhode Island | Credit | Up to $9,690 credit | Age 65+; income ≤$30,000 (approximately). Filed with RI income tax return. | |
Vermont | Property Tax Adjustment | Adjustment | Reduces effective property tax toward 2% of household income | All primary homeowners who file Homestead Declaration. No strict income cap — benefit tapers with income. Filed on Form HS-122 with VT income taxes by April 15. |
Washington | Senior/Disabled Exemption (Income-Tiered) | Reduction | Tiered reduction; full exemption at lowest income tier | Age 61+; income thresholds vary by county (posted annually). State sets tiered structure; counties administer. File with county assessor by December 31. |
Wisconsin | Homestead Tax Credit | Refundable Credit | Up to $1,460 credit | Income ≤$24,680; primary residence; any age. One of the more generous low-income programs. Filed on WI Schedule H with state income tax return. |
* Indiana's 'circuit breaker' caps taxes as a percentage of assessed value — not household income. It is constitutionally mandated, automatically applied, and benefits all property types regardless of income. * Michigan's Homestead Property Tax Credit is open to all ages with income ≤$63,000, making it one of the broadest programs nationally. * Vermont's Property Tax Adjustment is the state's primary property tax relief mechanism, income-calibrated for all primary homeowners.
What Is a Property Tax Deferral?
A property tax deferral program allows qualifying homeowners to postpone paying their property taxes until the home is sold or ownership transfers. Unlike an exemption or credit, a deferral does not reduce the amount owed; it delays payment, with interest accruing during the deferral period.
The state or local government typically records a lien against the property to secure repayment, making the deferral functionally similar to a low-interest loan.
Deferrals are primarily designed for homeowners who are asset-rich but cash-poor — most commonly seniors on fixed incomes — and allow them to remain in their homes without being forced to sell due to an immediate tax burden.
However, upon sale, death, or disqualification from the program, all deferred taxes and accrued interest must be repaid, typically from the proceeds of the home sale or from the estate.
Interest rates typically range from 3% to 8% simple interest per year.
And not all states offer deferral programs; those that do vary significantly in eligibility requirements, deferral limits, and interest rates.
Property Tax Deferrals by State (2026)
State | Program Name | Eligibility | Interest Rate | Deferral Scope & Repayment Triggers |
|---|---|---|---|---|
California | Property Tax Postponement (PTP) | Age 62+, blind, or disabled; income ≤$55,181; equity ≥40% of home value | 7% simple interest | State pays full tax annually; lien recorded. Repaid upon sale, transfer, death, or when home no longer used as primary residence. Window: Oct. 1 - Feb. 10. |
Colorado | Age 65+; active military; county treasurer administers (2026+) | 4.238% simple interest (2026) | Full tax deferred; recorded as junior lien. Tax Growth deferral category eliminated in 2026. Only seniors 65+ and active military eligible. Apply January 1 - April 1. | |
Florida | Homestead Property Tax Deferral | Homesteaded property; gross income ≤$10,000 (locally-set threshold) | 7% max simple interest | Defers all homestead property taxes. Repaid at sale, loss of homestead, or death. Very low income threshold limits uptake. Apply with county property appraiser. |
Idaho | Age 65+; income ≤$61,674 (2026); primary residence; up to 1 acre | Federal short-term rate + 2% (variable) | Defers taxes on home and up to 1 acre. Lien filed with county. Repaid at sale, death, or disqualification. Apply January 1 - April 15 annually. | |
Illinois | Age 65+; income ≤$77,000 (2026, rising to $79,000 in 2027); owned 3+ years | 3% simple interest | Maximum $7,500/year deferred; 80% equity limit applies. State pays bill; lien filed. Repaid within one year of death or immediately upon sale. Deadline March 1, 2026. | |
Maine | Property Tax Deferral Program | Age 65+ or permanently disabled; income and equity limits apply | Variable (set annually) | State pays full taxes including up to 2 years of delinquent taxes. Lien placed. Repaid at sale, death, or withdrawal from program. Application window January 1 - April 1, 2026. |
Massachusetts | Senior Tax Deferral (Clause 41A) | Age 65+; owned and occupied; income ≤$20,000 (state min.; towns often set higher) | 8% simple interest | Full deferral until sale, transfer, or death. Repayment from estate. Apply with local board of assessors by April 1 of tax year. |
Minnesota | Senior Citizen Property Tax Deferral | Age 65+; income ≤$96,000 (2025); owned/occupied 15+ years | 3% simple interest | State pays taxes; lien filed. Designed for long-term residents; 15-year ownership requirement is among the highest nationally. Apply with county by July 1. Repaid at sale, death, or change in occupancy. |
New Hampshire | Property Tax Deferral (Municipal Option) | Age 65+ or disabled; locally set income/asset limits | Up to 5% (locally set) | Partial or full deferral structured as municipal loan with lien. Repaid at sale or death. Municipal adoption varies — contact local assessing office to confirm availability. |
Oregon | Senior/Disabled Property Tax Deferral | Age 62+; income ≤$70,000 (2026); owned/occupied 5+ years; equity required | 6% simple interest | State pays all property taxes; records lien. Repaid at sale, death, or when property no longer qualifies as primary residence. File by April 15 annually. |
South Dakota | Property Tax Deferral / Reduction Program | Age 65+; income limits apply | Variable (low) | Combination deferral/reduction program. Structure depends on income tier. Contact county director of equalization for current program details. |
Texas | Property Tax Deferral Affidavit | Age 65+, disabled (per SSA definition), or qualifying disabled veteran | 5% simple interest per year | Single affidavit filing — no annual renewal required. Suspends all collection activity including penalties and interest (other than deferral interest). Full deferral on primary residence. Repaid within 180 days of death or at sale. Tax deferral affidavit filed with county CAD. |
Utah | Property Tax Deferral | Age 75+; income ≤$36,161 (2025); primary residence; equity required | 5% simple interest | Full deferral; state lien. Age threshold of 75 is among the highest nationally (most states begin at 62-65). Apply with county assessor by September 1. Repaid at sale or death. |
Virginia | Property Tax Deferral (Local Option) | Age 65+ or disabled; locally-set income and net worth limits | Locally set | Administered by individual localities; not universally adopted. Contact local commissioner of revenue or treasurer to confirm program availability. |
Washington | Senior/Disability Property Tax Deferral | Age 60+; income ≤ county deferral threshold; primary residence | 5% simple interest | Defers second-half annual installment. State pays and files lien. Repaid at sale, death, or when property no longer used as primary residence. File with county assessor by September 1. |
Washington | Limited Income Deferral Program | Income ≤$57,000 (2025); must own 5+ years; primary residence; no age requirement | Federal short-term rate + 2% (variable) | Defers second-half installment only. Lien filed. No age requirement. Repaid at sale, death, or change in primary residence status. Apply by September 1. |
Wisconsin | Senior Property Tax Deferral (Local) | Age 65+; income ≤$20,000; county-administered | 3% simple interest | Limited program; primarily covers special assessments in some counties rather than general property taxes. Contact county treasurer for availability. |
* Property tax deferrals are loans, not forgiveness. The deferred amount plus accrued interest creates a growing lien that must be repaid from proceeds at sale or from the estate. * Texas's deferral is uniquely structured: a single affidavit filing (no annual renewal) suspends all collection activity, penalties, and non-deferral interest immediately. * Colorado 2026: Tax Growth deferral category eliminated. Only seniors (65+) and active military remain eligible. County treasurers now administer applications. * Oregon 2026: Income limit increased to $70,000 (up from $55,000 in prior years). * States not listed (including Alabama, Georgia, Kansas, Missouri, New Jersey, New York, North Carolina, and Ohio) do not have statewide property tax deferral programs as of 2026.
Retroactive Applications and Refunds for Missed Exemptions
Most states operate on a strict annual deadline. Meaning, if you miss the filing window, that year's exemption savings are permanently forfeited.
However, a small number of states have formal mechanisms that allow homeowners to recover missed exemptions for prior tax years, either through a late-application process or a specialized correction program.
Where these provisions exist, they vary significantly in scope: some cover only a single exemption type, others apply to all major programs; some look back as little as one year, while Texas extends up to five years for qualifying veterans.
Crucially, these are not automatic. The homeowner must proactively identify the missed years, file the appropriate application or correction form, and provide documentation demonstrating eligibility as of January 1 of each claimed year.
Where the state confirms no retroactive mechanism exists, that is noted explicitly.
State | Exemption Type(s) Covered | Lookback Period | Mechanism / Program | Key Conditions, Limits & Notes |
|---|---|---|---|---|
California | Homeowners' Exemption | None — no retroactive applications permitted | N/A | California law explicitly prohibits retroactive homestead exemptions. Late filing (Feb. 16 - Dec. 10) receives 80% of the exemption for the current year only. Earlier years cannot be recovered under any circumstance. [CA State BOE] |
Florida | Homestead Exemption; Additional Senior Exemption | Current tax year only | Late filing through ~September | Florida statute allows late homestead applications through the 25th day following the mailing of Notices of Proposed Property Taxes (typically early-mid September). No multi-year lookback exists. Once approved, the Save Our Homes cap takes effect from the first January 1 of eligibility — not retroactively for prior cap years. [FL Dept. of Revenue] |
Georgia | Homestead Exemption (all types) | Current tax year only (extended window) | Extended deadline through 45-day appeal period | Georgia expanded the application window: homeowners can now file beyond the traditional April 1 deadline, up to the end of the 45-day window following receipt of their Notice of Assessment. This provides more runway within a given tax year but does not allow recovery of prior years. [GA Dept. of Revenue] |
Illinois (Cook County) | Homeowner Exemption; Senior Exemption; Senior Freeze; Veterans with Disabilities; Person with Disabilities | Up to 4 prior tax years | Certificate of Error (CoE) | The Certificate of Error process allows homeowners to recover missed exemptions for past tax years in which they were eligible. As of the current cycle (2026 filing period for TY2025), Cook County accepts CoE applications for TY2024, TY2023, TY2022, and TY2021.
Upon Assessor approval, the County Treasurer issues a refund check within 3-4 weeks. Applies to all major Cook County exemption types, including the Senior Freeze (which normally requires annual renewal).
Applications can be filed online through the Assessor's portal. Illinois statute governing the CoE process: 35 ILCS 200/14-25(a). [Cook County Assessor] |
Maine | Homestead Exemption; Veteran Exemption; Property Tax Deferral | Current year only (April 1 deadline) | Standard application; no retroactive window | Maine's exemptions apply for the year in which the April 1 application deadline is met.
The state does not provide a multi-year retroactive mechanism for missed exemptions.
However, the Property Tax Fairness Credit (income-based) can be claimed through the annual state income tax return and has a standard 3-year income tax refund statute of limitations. [Maine Revenue Services] |
New York | STAR Credit (Basic and Enhanced) | Up to ~3 years | Late STAR Credit registration via Homeowner Benefit Portal | Per the NY Tax Department's official FAQ: registrations for the STAR credit are accepted up to 3 years from the income tax filing deadline for the credit year.
Example: to claim the 2024 STAR credit, a homeowner must register by April 15, 2028. The recovered benefit is paid as a going-forward credit check (not a refund of past taxes), but the practical cash effect is the same for up to 3 missed years.
Applies only to the STAR credit program — not the legacy STAR exemption, which is no longer available to new applicants. [NY Dept. of Taxation & Finance] |
Pennsylvania | Property Tax/Rent Rebate Program | Up to 1 prior year (generally) | Prior-year rebate claim | The Property Tax/Rent Rebate program has an annual filing deadline (typically December 31 of the following year, e.g., December 31, 2026 for TY2025 rebates).
Homeowners who miss the deadline for a given year can typically file a late claim within the same extended window.
Recovery of multiple prior years is limited; the program does not have a multi-year catch-up mechanism equivalent to Texas or Illinois.
Consult the PA Department of Revenue directly for current late-filing availability. [PA Dept. of Revenue] |
Texas | Residence Homestead Exemption; Over-65 Exemption; Disabled Person Exemption; Surviving Spouse Exemption | Up to 2 years | Late application (Tax Code §11.431) | Texas law (Tax Code §11.431) allows homestead exemption applications to be filed up to 2 years after the tax delinquency date for the year being claimed (delinquency is typically February 1 of the following year).
One application covers all claimed years — no need to file separately for each.
Upon CAD approval, the tax collector issues a refund for overpaid taxes within 60 days.
Applies to the general homestead, over-65, disabled person, and surviving spouse exemptions.
Note: this is a 2-year lookback from the delinquency date, not from today — so the practical oldest year accessible shifts annually. [Texas Comptroller] |
Texas | Partial Disabled Veteran Exemption (10%–99% disability rating, Tax Code §11.22) | Up to 5 years | Late application — extended veteran window (Tax Code §11.22) | Texas provides an extended late-filing window exclusively for the partial disabled veteran exemption.
Applications under Tax Code §11.22 can be filed up to 5 years after the delinquency date for taxes on the property. Confirmed by both the Texas Comptroller's Disabled Veteran FAQ and Williamson CAD.
Approved late claims generate refunds for overpaid taxes during those years. This exemption can be applied to any one property the disabled veteran owns — it is not limited to the primary residence.
Important: the 5-year window applies to §11.22 (partial rating), not to the general homestead late-filing provision (§11.431), which is only 2 years. [Texas Comptroller] |
Texas | 100% Disabled Veteran / Total Homestead Exemption (Tax Code §11.131) | Up to 5 years | Late application — extended veteran window (Tax Code §11.131) | The same 5-year late-filing window applies to the total homestead exemption for veterans with a 100% P&T rating or Individual Unemployability designation under Tax Code §11.131.
Per the Texas Comptroller's 100% Disabled Veteran FAQ: 'To receive the 100 percent disabled veteran exemption, you may file for the exemption up to five years after the delinquency date for the taxes on the property.' Approved late applications generate refunds for all prior years within the 5-year window.
If the veteran qualifies mid-year, the exemption applies to the full applicable portion of that tax year — not just from the filing date. [Texas Comptroller] |
* 'Delinquency date' in Texas typically falls on February 1 of the year following the tax year. A 2-year lookback from that date means the oldest recoverable tax year shifts forward each February. *Illinois's Certificate of Error is specific to Cook County's administration. Counties outside Cook County may have different procedures; contact the relevant county assessor for availability. *The Texas 5-year window for disabled veteran exemptions (§11.22 and §11.131) is distinct from and more generous than the 2-year general homestead late-filing window (§11.431). Veterans who qualify for both should file under the applicable veteran provision to maximize their lookback period. *For states not listed in this table, no formal multi-year retroactive or late-filing exemption recovery mechanism was identified in publicly available official sources as of early 2026. Homeowners in unlisted states should contact their county assessor directly to confirm whether any local-level correction process exists. *Recovery of a missed exemption does not waive penalties or interest already assessed on unpaid taxes for those years. Homeowners with delinquent balances should resolve outstanding amounts separately.
Stop Leaving Money on the Table: Ownwell Files General Homestead Exemptions
Homestead exemptions are among the most valuable property tax benefits available to homeowners, yet millions of eligible owners miss them every year simply because they don't know the deadlines, the forms, or where to file.
Ownwell takes the guesswork out of the process.
Our team files homestead exemption applications on your behalf in Texas, Maryland, Florida, Pennsylvania, Michigan, Illinois, New York, California, Iowa, Oklahoma, and Alaska — handling the paperwork, tracking the deadlines, and ensuring your exemption is applied correctly so you start saving as soon as possible.
If you've owned your home for more than a year and never filed, you may be owed a refund, not just savings going forward.
We also handle retroactive exemption applications in states where past years can be recovered.
In Texas, homeowners can reclaim up to two years of missed homestead savings, while qualifying disabled veterans can reach back up to five years.
In Illinois, our team files Certificates of Error through the Cook County Assessor's Office to recover missed exemptions for up to four prior tax years.
In Michigan and New York, we identify and pursue all available lookback opportunities, so you get every dollar you were entitled to. The longer you wait, the more of that window closes.
Want to Try What Made Ownwell Famous?
Disclaimer: This document is for informational purposes only and does not constitute legal or tax advice. Exemption amounts, income thresholds, and program rules are subject to change. Always verify current eligibility requirements and filing deadlines with your county assessor or state tax authority before applying.
