Senior property tax exemption by state
Most states offer older homeowners additional relief beyond the homestead exemption. You may receive a larger reduction in your home's value, a freeze on your bill or taxable value, or a credit paid back with your income tax return. Age, income, and filing requirements differ among states.
Senior property tax relief in each state
- Exemption A fixed amount or share is removed from the taxable value of your home.
- Freeze The taxable value or tax remains at the level of the year when you qualify.
- Use Deferral or credit to delay the tax until the home sells, or receive part of it as a credit or refund.
| State | Type | Amount | Age, income and filing | Applies | Source |
|---|---|---|---|---|---|
| Alabama | Exemption | All ad valorem taxes exempt | Age: 65+; Income limit: Combined taxable income of $12,000 or less | Statewide | revenue.alabama.gov |
| Alaska | Exemption | $150,000 off assessed value | Age: 65+ | Statewide | commerce.alaska.gov |
| Arizona | Freeze | Assessed value frozen for three years | Filing: Renewable every three years | Statewide | azdor.gov |
| Arkansas | Freeze | Taxable assessed value frozen | Age: 65+ or disabled; Filing: Apply through the county assessor | Statewide | dfa.arkansas.gov |
| California | Deferral | Defers current-year property taxes | Age: 62+ | Statewide | California State Board of Equalization |
| Colorado | Exemption | See the source | Age: 65+ | Statewide | dpt.colorado.gov |
| Connecticut | Credit | Up to $1,250 married, $1,000 single | File February 1 to May 15; Age: 65+ or totally disabled; Income limit: Below the set income limits | Statewide | portal.ct.gov |
| Delaware | Credit | 50% of school taxes, up to $500 | Age: 65+; File by April 30 | Statewide | finance.delaware.gov |
| District of Columbia | Credit | 50% off property tax | Age: 65+ or disabled; Income limit: Household income below $163,500 | Statewide | District of Columbia Office of Tax and Revenue |
| Florida | Exemption | Set by local ordinance | Age: 65+; Income limit: Limited household income | Local option | Florida Department of Revenue |
| Georgia | Exemption | $4,000 off county taxes | Age: 65+; Income limit: Your income plus your spouse's must not exceed $10,000 | Statewide | dor.georgia.gov |
| Hawaii | Exemption | Kauai $240,000 at 60, $260,000 at 70 | Age: 60+ in Kauai, 65+ in Honolulu | Set locally, e.g. Kauai | kauai.gov |
| Idaho | Credit | $250 to $1,500 off taxes | File by April 15; Age: 65+; Income limit: After medical expenses, no more than $40,030. | Statewide | tax.idaho.gov |
| Illinois | Deferral | Defer as much as $7,500 each year at 3% interest | Filing: Each year through the county collector; Income limit: Household income up to $77,000; Age: 65+ by June 1 | Statewide | tax.illinois.gov |
| Indiana | Credit | $150 credit | Age: Over 65; File by January 15; Income limit: For someone single, AGI up to $61,680, or $71,960 for a couple | Set locally, e.g. Hendricks County | co.hendricks.in.us |
| Iowa | Exemption | $6,500 off taxable value | Age: 65+ | Statewide | revenue.iowa.gov |
| Kansas | Refund | 75% of property taxes paid | Age: 65+; Income limit: Household income of $25,380 or less | Statewide | ksrevenue.gov |
| Kentucky | Exemption | $49,100 off assessed value | Age: 65+ | Statewide | Kentucky Department of Revenue |
| Louisiana | Freeze | Assessment capped at first-year level | Income limit: Adjusted gross income up to $150,000 | Statewide | legis.la.gov |
| Maine | Deferral | State pays homestead taxes, repaid later with interest | File by April 1 (window opens January 1) | Statewide | maine.gov |
| Massachusetts | Credit | Up to $2,820 credit | Age: 65+ | Statewide | Mass.gov |
| Michigan | Credit | See the source | See the source | Statewide | michigan.gov |
| Minnesota | Deferral | Pay an amount equal to 3% of prior-year income; a state loan covers the rest | Age: 65+; Income limit: Household income of $96,000 or less | Statewide | revenue.state.mn.us |
| Mississippi | Exemption | First $7,500 of assessed value exempt | Age: 65+ by January 1 | Statewide | dor.ms.gov |
| Missouri | Credit | Up to $1,100 owners, $750 renters | See the source | Statewide | dor.mo.gov |
| Montana | Credit | Up to $1,150 refundable credit | Age: 62+; Income limit: Under $45,000 household income | Statewide | revenue.mt.gov |
| Nebraska | Exemption | See the source | Age: 65+; Income limit: A sliding scale based on household income | Statewide | revenue.nebraska.gov |
| Nevada | See the source | See the source | Statewide | tax.nv.gov | |
| New Hampshire | Exemption | See the source | See the source | Set locally, e.g. Barrington | barrington.nh.gov |
| New Jersey | Exemption and Freeze | $250 property tax deduction | Filing: Seniors file PAS-1 themselves | Statewide | nj.gov |
| New Mexico | Freeze | Value frozen | Age: 65+; Income limit: Modified gross income of $44,200 or less; Filing: Apply for three years in a row | Set locally, e.g. Bernalillo County | bernco.gov |
| New York | Exemption | Up to 50% off taxable assessment | Age: 65+; Income limit: Set locally, with a $3,000 to $50,000 maximum | Local option | New York State Department of Taxation and Finance |
| North Carolina | Exemption | Greater of $25,000 or 50% of value | Age: 65+; Income limit: Income of $38,800 or less; File by June 1 | Statewide | ncdor.gov |
| North Dakota | Credit | See the source | Age: 65+; Income limit: Income up to $70,000 | Statewide | tax.nd.gov |
| Ohio | Credit | $29,700 off value | Age: 65+ | Statewide | tax.ohio.gov |
| Oklahoma | Exemption | See the source | Age: 65+; Income limit: Household income of $30,000; File by March 15 | Statewide | oklahoma.gov |
| Oregon | Deferral | See the source | Age: Senior or disabled homeowners | Statewide | oregon.gov |
| Pennsylvania | Rebate | $380 to $1,000 rebate | Age: 65+; Income limit: Household income of $48,110 or less; Filing: Every year | Statewide | pa.gov |
| Rhode Island | Exemption and Credit | $5,000 flat exemption in one town | Age: 65+ | Set locally | municipalfinance.ri.gov |
| South Carolina | Exemption | First $50,000 of value exempt | Age: Over 65 | Statewide | dor.sc.gov |
| South Dakota | Refund | Yearly refund based on income | File May 1 to July 1; Age: 65+ or disabled | Statewide | dor.sd.gov |
| Tennessee | Refund | See the source | See the source | Statewide | comptroller.tn.gov |
| Texas | Exemption | Additional $60,000 off school district value | Age: 65+ | Statewide | Texas Comptroller |
| Utah | Deferral | Property taxes deferred | Age: 75+ | Statewide | tax.utah.gov |
| Vermont | Credit | Up to $5,600 education and $2,400 municipal | Income limit: Under $115,400 household income | Statewide | tax.vermont.gov |
| Virginia | Exemption and Deferral | See the source | Age: 65+ | Local option | law.lis.virginia.gov |
| Washington | Exemption and Freeze | Taxable value frozen | Age: 61+, or 57+ for a surviving spouse; Income limit: Set by the county | Statewide; income limit set by county | dor.wa.gov |
| West Virginia | Exemption | $20,000 off assessed value | Age: 65+ | Statewide | tax.wv.gov |
| Wisconsin | Credit | See the source | Age: 62+; Income limit: Limits apply to household income; Filing: Use Schedule H or H-EZ to file | Statewide | revenue.wi.gov |
| Wyoming | Exemption | 50% of fair market value | Age: 65+ | Statewide | ptd.wyo.gov |
Before submitting your application
Senior relief is almost never granted automatically. The county assessor or appraisal district receives applications, and proof of age and income is often needed. Annual renewal is requested by some states. First, check the homestead exemption, since many senior programs require it.