Homestead exemption by state
When you own and live in a house, a homestead exemption lowers its taxable value, which reduces your bill at the same tax rate. Across most states, file once with your county assessor or appraisal district by the required date.
Homestead exemption rules in each state
| State | Amount | Who qualifies and when to file | Applies | Source |
|---|---|---|---|---|
| Alabama | $4,000 state, $2,000 county assessed value exempt | To qualify, you must be an owner-occupant under 65 who is not disabled; File by December 31 | Statewide | revenue.alabama.gov |
| Alaska | $150,000 off assessed value | A veteran rated 50%+ disabled or an owner 65+ qualifies; Filing: Each municipality sets its own deadline | Statewide; filing set by municipality | commerce.alaska.gov |
| Arizona | Rebate of school district taxes | Owner-occupants | Statewide | azdor.gov |
| Arkansas | Credit up to $500 per year | Homeowners on principal residence; File by October 15 | Statewide | dfa.arkansas.gov |
| California | $7,000 off taxable value | File by February 15 to receive the full exemption; owner-occupants need their principal residence on January 1 | Statewide | California State Board of Equalization |
| Colorado | 50% of first $200,000 of value | Owners 65+ must have lived in the home for 10 years; File by July 15 | Statewide | dpt.colorado.gov |
| Connecticut | None statewide | See the source | None statewide | cga.ct.gov |
| Delaware | 50% of school taxes, up to $500 credit | At 65 or older, owners qualify for their primary residence; File by April 30 | Statewide | finance.delaware.gov |
| District of Columbia | $91,950 off assessed value | File by March 31 for owner-occupants of a principal residence with up to five units | Statewide | District of Columbia Office of Tax and Revenue |
| Florida | $50,000 off assessed value | Permanent residence by January 1 for owner-occupants; File by March 1 | Statewide | Florida Department of Revenue |
| Georgia | $2,000 off assessed value | Owner-occupants; File by April 1 | Statewide | dor.georgia.gov |
| Hawaii | $220,000 Kauai, $300,000 Maui off assessed value | Owner-occupants; File by September 30 (Maui: December 31) | Set locally, e.g. Honolulu | realproperty.honolulu.gov |
| Idaho | 50% of value, capped at $125,000 | Owner-occupants of primary residences qualify; Filing: The last working day in December, Ada County | Statewide; filing date shown is Ada County's | tax.idaho.gov |
| Illinois | Up to $10,000 off EAV in Cook | Owner-occupants; Filing: Once granted, renews automatically | Statewide; amount varies by county | tax.illinois.gov |
| Indiana | Lesser of 60% of assessed value or $48,000 | Owner occupation of a primary residence is required; File by January 15 | Set locally, e.g. Marion County | indy.gov |
| Iowa | 10% of taxable value, $5,500 minimum, $20,000 maximum | This applies to owner-occupants; File by July 1 during the first assessment year for which you claim it | Statewide | revenue.iowa.gov |
| Kansas | Refund up to $700 | An income of $43,389 or less qualifies homeowners; File by April 15 | Statewide | ksrevenue.gov |
| Kentucky | $49,100 off assessed value | Owners 65+ or those who are totally disabled qualify; File by December 31 | Statewide | Kentucky Department of Revenue |
| Louisiana | $7,500 off assessed value | Owner-occupants | Statewide | legis.la.gov |
| Maine | A reduction of up to $25,000 from value, and the certified ratio adjusts it | File by April 1 for permanent residents who owned a Maine home for 12 months | Statewide | maine.gov |
| Maryland | Credit on assessment increase above 10% cap | Owners of one principal residence; Filing: One-time application | Statewide | dat.maryland.gov |
| Massachusetts | None statewide | See the source | None statewide | Mass.gov |
| Michigan | State credit toward property taxes billed | Homeowners and renters who qualify; Filing: You may file up to four years after the year of the claim | Statewide | michigan.gov |
| Minnesota | Lowers taxable market value for homes under $517,200 | Minnesota residency and owner occupation are required; File by December 31 | Statewide | revenue.state.mn.us |
| Mississippi | Tax credit of up to $300 | Under 65 and outside the disability tiers, owner-occupants qualify; File January 1 through April 1 | Statewide | dor.ms.gov |
| Missouri | Credit up to $1,100 for owners | Certain seniors and 100% disabled individuals | Statewide | dor.mo.gov |
| Montana | Reduced tiered rates, 0.76% on first $378,000 | Owner-occupants must have lived there for 7+ months; File by March 1 | Statewide | revenue.mt.gov |
| Nebraska | Exempts all or part of taxable value | You must own the home and be 65+, disabled, or a disabled veteran; File February 2 to June 30 | Statewide | revenue.nebraska.gov |
| Nevada | None statewide | You must record a homestead declaration to qualify; Filing: Record with the county recorder | None statewide | leg.state.nv.us |
| New Hampshire | See the source | Homeowner income is up to $37,000 if single or $47,000 if married; File May 1 to June 30 | Statewide | revenue.nh.gov |
| New Jersey | See the source | Homeowners qualify, but seniors and disability recipients must submit their own forms; File by November 2, 2026 | Statewide | nj.gov |
| New Mexico | $2,000 off taxable value | Residents may claim a single household and a single property statewide; Filing: Once; new owners by the last day of February | Set locally, e.g. Bernalillo County | bernco.gov |
| New York | None statewide | The STAR partial exemption is available to eligible homeowners; Filing: Check with local assessor | None statewide | New York State Department of Taxation and Finance |
| North Carolina | Greater of $25,000 or 50% of value | Qualifying owners are 65+ or disabled and fall under the income limit; File by June 1 to apply | Statewide | ncdor.gov |
| North Dakota | 100% off taxable value, max $9,000 | Owners 65+ or permanently and totally disabled qualify; File by April 1 | Statewide | tax.nd.gov |
| Ohio | Off value: up to $29,700, with $59,400 for disabled veterans | Disabled veterans, disabled owners, and low-income seniors qualify; File by December 31 | Statewide | tax.ohio.gov |
| Oklahoma | Homestead exemption on real property | Homeowners | Statewide | oklahoma.gov |
| Oregon | None statewide | See the source | None statewide | oregon.gov |
| Pennsylvania | Reduces assessed value of primary residence | File by March 1 for owner-occupants of a primary residence or a farmstead | Statewide | dced.pa.gov |
| Rhode Island | Capped at 10 percent | Residents who live in the home | Set locally, e.g. South Kingstown | rilegislature.gov |
| South Carolina | First $50,000 of value fully exempt | Blind or disabled owners, and those over 65, qualify; Filing: Apply with County Auditor's Office | Statewide | dor.sc.gov |
| South Dakota | Tax deferral until the home is sold | Homeowners 70+ or surviving spouses, subject to income limits, qualify; File by April 1 each year | Statewide | dor.sd.gov |
| Tennessee | Partial or full tax reimbursement | Low-income elderly, disabled owners and disabled veterans | Statewide | comptroller.tn.gov |
| Texas | $140,000 off value for school districts | Owner-occupants; File before May 1 | Statewide | Texas Comptroller |
| Utah | 45% exemption, taxable at 55% of value | You must live in a primary residence for 183+ consecutive days; File by September 15 | Statewide | tax.utah.gov |
| Vermont | See the source | File by April 15 for owners whose domicile on April 1 is the home they live in | Statewide | tax.vermont.gov |
| Virginia | Exempt or deferred real estate tax | Owners 65+ or disabled who live in home | Set locally | law.lis.virginia.gov |
| Washington | See the source | Owner-occupants who are senior or disabled and stay under the income limit; Filing: Renew no less than once every six years | Statewide | dor.wa.gov |
| West Virginia | $20,000 off assessed value | Owners 65+ or permanently and totally disabled | Statewide | code.wvlegislature.gov |
| Wisconsin | Credit for lower-income people | Filing: With the Wisconsin income tax return, or on its own; lower-income filers with earned income, a disability, or who are 62+ | Statewide | revenue.wi.gov |
| Wyoming | 25% of taxable value | Owner-occupants, primary residence; File by March 1 | Statewide | ptd.wyo.gov |
A home worth $300,000 and taxed at 1.50% has its yearly bill reduced by $750 with a $50,000 exemption on every tax Because the bill includes more than just the school levy, a school-tax exemption saves less.
Additional exemptions to review
A larger tax break is available in many states for older homeowners and disabled veterans, along with the standard homestead exemption. For each state, check its senior property tax exemption and veteran property tax exemption, then enter the reduced value in the property tax calculator.