Property Tax Homestead Exemptions in Every State (2026)
The homestead property tax exemption in each state and DC: amount and who qualifies, from the state revenue department or statute.
| State | Homestead exemption |
|---|---|
| Alabama | A homestead is a single-family owner-occupied dwelling and its land, up to 160 acres, that the owner occupies as a primary residence on the first day of the tax year. For an owner under 65 and not disabled (type H-1), the regular exemption is $4,000 of assessed value for state taxes and $2,000 of assessed value for county taxes, with no income limit. Counties, municipalities or other taxing authorities may grant a homestead exemption of up to $4,000 of assessed value. Owner-occupied homes are also assessed at the lowest residential rate (Class III, 10% of appraised value). Alabama Department of Revenue, Homestead Exemptions; Code of Ala. §§ 40-9-19 to 40-9-21 |
| Arkansas | Arkansas gives a homestead property tax credit rather than an exemption. Homeowners may receive a credit of up to $500 per year, and the General Assembly has authorized an increase to up to $600 beginning with the 2026 tax bills. The homestead is the dwelling used as the owner's principal residence; owners include the record owner, a buyer under a recorded sales contract, or the holder of a recorded life estate, and the home may be held in a revocable or irrevocable trust. Only one homestead credit may be claimed per year, and the credit cannot exceed the tax owed. Arkansas DFA Assessment Coordination Division, Homestead Tax Credit and Property Relief; Ark. Code Ann. §§ 26-26-1118, 26-26-1119; Ark. Const. Amend. 79 |
| California | The California Constitution provides a $7,000 reduction in the taxable value of a qualifying owner-occupied home (the homeowners' exemption). The home must have been the owner's principal place of residence on the lien date, January 1. Rentals and vacation homes do not qualify. The state reimburses local agencies for the lost revenue. California State Board of Equalization, Homeowners' Exemption; BOE Publication 29, California Property Tax: An Overview (March 2025) |
| Colorado | Colorado's homestead exemption (Colo. Const. art. X, § 3.5) exempts 50% of the first $200,000 of actual value of owner-occupied residential real property used as the owner's primary residence, for qualifying senior citizens, disabled veterans, and surviving spouses receiving dependency and indemnity compensation. Colo. Const. art. X, § 3.5, as reproduced in HCR25-1001 (2025) |
| Connecticut | Connecticut's homestead exemption is a local option: state law lets each municipality choose to exempt between 5% and 35% of the assessed value of owner-occupied single-family homes and duplexes (including condominium and common interest community units with up to two units); a municipality may add residency-length requirements and limit eligibility to homes below an assessed value it sets. Mandatory statewide relief targets seniors, people with disabilities and veterans. Connecticut General Assembly, Office of Legislative Research, Local Option Property Tax Relief Programs for Homeowners, 2026-R-0001 (Jan. 14, 2026); CGS § 12-81oo |
| District of Columbia | The Homestead Deduction reduces a home's assessed value by $91,950 for tax year 2026 before the tax is computed (OTR estimates a $781.58 annual saving). The property must be residential, occupied by the owner/applicant as a principal residence (domicile), and contain no more than five dwelling units including the owner's unit; an application must be on file with the Office of Tax and Revenue. DC Office of Tax and Revenue, Real Property Tax Reliefs, Credits and Deductions |
| Florida | A person who owns property and makes it his or her permanent residence (or the permanent residence of a dependent) may receive a homestead exemption of up to $50,000. The first $25,000 applies to all property taxes, including school taxes. The additional exemption of up to $25,000 applies to assessed value over $50,000 and only to non-school taxes; since a 2024 base year, this additional amount is adjusted each January 1 for inflation (CPI) when the change is positive. The home must be the permanent residence by January 1 of the tax year. Florida Department of Revenue, PT-113 Property Tax Information for Homestead Exemption (R. 08/25); s. 196.031, F.S. |
| Georgia | The standard state homestead exemption is $2,000 off the assessed value (Georgia assesses property at 40% of value) for county and school taxes, except municipal school taxes and taxes to pay bond interest. The owner must have owned the home and had it as a legal residence on January 1 of the tax year. Counties often adopt larger local homestead exemptions and valuation freezes. Georgia Department of Revenue, Property Tax Homestead Exemptions; O.C.G.A. §§ 48-5-40, 48-5-44 |
| Idaho | The homeowner's exemption exempts 50% of the value of a home (including a manufactured home) and up to one acre of land, up to a maximum of $125,000 (the lesser of $125,000 or 50% of market value), for a home the owner occupies as a primary residence. The exemption takes effect as of January 1 of the tax year in which a complete application is submitted and approved. Idaho State Tax Commission, Homeowner's Exemption; Idaho Code § 63-602G |
| Illinois | General Homestead Exemption: for residential property occupied by its owner(s) as a principal dwelling place (and certain single-family leaseholds where the occupant is liable for the taxes), the exemption equals the increase in the current equalized assessed value (EAV) over the 1977 EAV, up to $10,000 in Cook County, $8,000 in counties contiguous to Cook, and $6,000 in all other counties. A Homestead Improvement Exemption also exempts up to $75,000 of fair cash value added by a new improvement or rebuilding after a catastrophic event, for four years. Illinois Department of Revenue, Property Tax Relief (homestead exemptions) |
| Indiana | Indiana's homestead benefits are deductions and a credit for an individual's principal place of residence (true, fixed, permanent home). Under SEA 1-2025, the homestead standard deduction phases down: $48,000 for the 2025 assessment date, $40,000 for 2026, $30,000 for 2027, $20,000 for 2028, $10,000 for 2029, and $0 from 2030 on. The supplemental homestead deduction (a percentage of assessed value after the standard deduction) rises: 40% for taxes payable in 2026, 46% in 2027, 52% in 2028, 57% in 2029, 62% in 2030, and 66.7% from 2031. Homesteads receiving the standard deduction also get a Supplemental Homestead Credit equal to the lesser of 10% of the homestead's tax liability or $300. Indiana Department of Local Government Finance, Memo: Legislation Affecting Deductions, Credits, and Exemptions (May 27, 2026); DLGF 2025 Legislative Overview FAQ (June 18, 2025); Ind. Code §§ 6-1.1-12-37, 6-1.1-12-37.5, 6-1.1-20.6-7.7 |
| Iowa | Beginning with assessment year 2026, Iowa's homestead tax credit (formerly equal to the taxes on $4,850 of value) is replaced by a homestead exemption of 10% of the homestead's taxable value, with a minimum of $5,500 and a maximum of $20,000 of taxable value; from assessment year 2027 the maximum is adjusted for inflation. The change (Division 20 of 2026 Iowa Acts, SF 2472, signed May 18, 2026) first affects taxes paid in September 2027 and March 2028. The owner must declare Iowa residency for income tax purposes and occupy the home in good faith on July 1 and for at least six months of the year (or be in a nursing home, care facility or hospital with the home not rented, or on active military duty). Iowa Department of Revenue, Homestead Tax Credit and Exemption; Homestead Tax Exemption form 54-028 (05/22/2026); Iowa Code § 425.1A |
| Kansas | Property used for residential purposes is exempt from the statewide school levy (20 mills) on the first $75,000 of its appraised value, for tax year 2024 and later. Income-based homestead refunds are paid by the Department of Revenue (see tax_relief_programs). K.S.A. 79-201x; Kansas Department of Revenue, A Guide to the Property Valuation Appeal Process (rev. 5/20/2026) |
| Kentucky | Kentucky's homestead exemption lets eligible homeowners deduct up to $49,100 of their home's assessed value for the 2025 and 2026 tax periods (up from $46,350 for 2023-2024), reducing state and local property taxes. It is limited to owners who are at least 65 during the tax period or classified as totally disabled by a public or private retirement system, and the property must be owned, occupied and maintained as the taxpayer's personal residence on the January 1 assessment date. The amount is recalculated every two years for inflation under KRS 132.810. Kentucky Department of Revenue, DOR Sets 2025-2026 Homestead Exemption (Nov. 14, 2024); KRS 132.810 |
| Maine | Maine Resident Homestead Property Tax Exemption: a homestead owned by a permanent Maine resident who has owned a homestead in Maine for the preceding 12 months is exempt on $10,000 of just value, plus an additional $15,000 of just value for tax years beginning on or after April 1, 2020. The assessor applies the exemption at the local assessment ratio. Starting with property tax years beginning on or after April 1, 2027, these exemptions are discontinued and replaced by a new section (36 M.R.S. § 683-A) that exempts up to $25,000 of the just value of a homestead owned by the applicant for the preceding 12 months, multiplied by the assessor's certified assessment ratio. 36 M.R.S. §§ 683, 683-A (as amended by PL 2025, c. 650, Pt. M) |
| Maryland | Maryland has no flat homestead exemption; its main relief for an owner-occupied home is the Homestead Property Tax Credit, which limits how much the taxable assessment of a principal residence can rise each year (the credit applies to the increase above the cap). The state cap is 10%, and counties and municipalities may set lower caps. The dwelling must be the owner's principal residence, the owner must live there at least six months of the year including July 1 (unless prevented by illness or need for special care), and a credit is allowed on only one property. Maryland SDAT, Homestead Property Tax Credit |
| Michigan | Michigan's Principal Residence Exemption (PRE) exempts a principal residence from the tax levied by the local school district for school operating purposes (to the extent provided in the Revised School Code). The property must be owned and occupied as a principal residence by the owner when the affidavit is signed. MCL 211.7cc |
| Minnesota | Minnesota's Homestead Market Value Exclusion reduces the taxable market value of property classified as homestead. For homesteads valued at $95,000 or less, the exclusion is 40% of market value, a maximum exclusion of $38,000; the exclusion is reduced as values rise and phases out for homesteads valued at $517,200 or more. Partial homesteads (for example, when only one of two owners lives there) get a reduced exclusion. To get homestead classification, the owner must be a Minnesota resident who owns the property and occupies it as a sole or primary residence; only one homestead is allowed per married couple. Minnesota Dept. of Revenue, Homestead Market Value Exclusion; Homestead Classification |
| Mississippi | Regular homestead exemption (for applicants under 65 who are not in a disability tier): a tax credit of up to $300, based on property value, against taxes due on the home. The applicant must own and occupy the home as a primary residence on January 1 of the year the exemption is sought; ownership must be established before January 1 and the deed or other ownership instrument filed with the Chancery Clerk before January 7. Mississippi Dept. of Revenue, Homestead Exemption; Miss. Code Ann. §§ 27-33-1 to 27-33-79 |
| Missouri | The main state relief for owner-occupied homes is the Missouri Property Tax Credit ("circuit breaker"), which the Department of Revenue describes as a credit for certain senior citizens and 100 percent disabled individuals for a portion of the real estate taxes or rent paid, up to $1,100 for owners who owned and occupied their home (and $750 for renters). Counties may also adopt a senior property tax freeze credit (see senior_exemption). Missouri Dept. of Revenue, Property Tax Credit |
| Montana | Montana's Homestead Reduced Tax Rate taxes a primary residence at tiered rates, each applying only to the portion of market value in its bracket. For 2026: 0.76% on the first $378,000 of market value; 0.90% on the portion between $378,001 and $756,000; 1.10% on the portion between $756,001 and $1,511,999; and 1.90% on any portion over $1,512,000. To qualify, the owner (an individual, a couple or a grantor revocable trust; not LLCs, partnerships, corporations or irrevocable trusts) must live in the property at least 7 months of the year and be current on property taxes. A home that is not enrolled is taxed at the flat rate of 1.9% for 2026. Montana Dept. of Revenue, Tax Relief for Homesteads and Long-term Rentals |
| Nebraska | Nebraska's homestead exemption is a means-tested relief program for seven categories of owner-occupants, not all homeowners: (1) persons 65 or older; (2) veterans totally disabled by a non-service-connected accident or illness; (3) qualified individuals with a physical disability; (4V) veterans with a 100% service-connected permanent disability or a 100% individual unemployability rating; (4S) surviving spouses of qualified veterans; (5) veterans whose home was substantially contributed to by the VA, and their surviving spouses; (6) individuals with a developmental disability; and (7) veterans with a 100% service-connected temporary disability, and their surviving spouses. Categories 1, 2, 3 and 6 have income and home-value limits; categories 4V, 4S, 5 and 7 do not. The applicant must own the home and occupy it as a primary residence from January 1 through August 15. For homes at or above the county's maximum value, the exempt amount is reduced by 10% for each $2,500 over the maximum, and a home $20,000 or more over the maximum is not eligible. The state pays the exempted tax directly to the county treasurer. Nebraska Dept. of Revenue, Homestead Exemption Information Guide (Feb. 19, 2026) |
| Nevada | Nevada's official sources reviewed describe no general homestead exemption by that name. The main relief for an owner-occupied home is the partial tax abatement for a single-family residence that is the owner's primary residence, which limits the increase in the property tax bill over the prior year to 3%. NRS 361.4723 |
| New Hampshire | The main statewide relief tied to an owner-occupied homestead is the Low and Moderate Income Homeowners Property Tax Relief, a rebate of part of the state education property tax for homeowners with household income of $37,000 or less (single) or $47,000 or less (married or head of household), filed with the Department of Revenue Administration (see tax_relief_programs). RSA 198:57 |
| New Jersey | New Jersey's main relief for homeowners is state benefit programs: ANCHOR (for homeowners and renters, based on 2025 residency, income and age for the current benefit), the Senior Freeze (property tax reimbursement for seniors and disabled persons on a principal residence) and Stay NJ (for homeowners 65 or older). Local deductions and exemptions for seniors, disabled persons and veterans are administered by the municipality. NJ Division of Taxation, Property Tax Relief Programs |
| New Mexico | New Mexico's main owner-occupied relief is the head-of-family exemption, claimed with the county assessor. An owner who believes their real property is entitled to the head-of-family exemption must apply to the county assessor (see application_deadline). NM Taxation and Revenue Dept., Property Tax Division Order No. 24-35, Notice of Reporting Requirements (tax year 2025); NMSA 1978 § 7-38-17 |
| New York | New York's main relief for an owner-occupied primary residence is the School Tax Relief (STAR) program, which applies to school taxes. Basic STAR has no age requirement: the property must be owned by the applicants and be the primary residence of an eligible owner, and combined income of resident owners and spouses must be $500,000 or less for the STAR credit (a check or direct deposit to pay school taxes) or $250,000 or less for the STAR exemption (a reduction on the school tax bill). The STAR exemption is no longer available to new homeowners, who receive the credit instead. For 2026 benefits, income is based on 2024 tax returns. NYS Dept. of Taxation and Finance, STAR eligibility |
| North Carolina | North Carolina has no general homestead exemption for all homeowners; its permanent-residence relief comes through three programs, of which each owner may receive only one: the Elderly or Disabled Exclusion (owners 65+ or totally and permanently disabled, with an income limit), the Disabled Veteran Exclusion, and the Circuit Breaker Tax Deferment Program. The Elderly or Disabled Exclusion excludes the greater of the first $25,000 or 50% of the appraised value of the permanent residence of a qualifying owner whose prior-year income does not exceed the income eligibility limit ($39,900 for the 2027 tax year). NCDOR Form AV-9, Application for Property Tax Relief (2027); G.S. 105-277.1, 105-277.1B, 105-277.1C |
| North Dakota | North Dakota's main owner-occupied relief is the Primary Residence Credit: up to $1,600, which cannot exceed the property tax due. It is open to anyone who owns a North Dakota home (house, mobile home, town home, duplex or condo) and lives in it as a primary residence, including homes held in trusts. There are no age or income limits; only one credit is allowed per household, and a person may not have more than one primary residence. For real property the approved credit appears on the 2026 property tax statement. A separate, income-based Homestead Property Tax Credit is available to homeowners 65 or older or permanently and totally disabled. North Dakota Office of State Tax Commissioner, Primary Residence Credit |
| Ohio | Every owner-occupied homestead (and qualifying manufactured or mobile home) gets the owner-occupancy reduction: 2.5% of the taxes levied by qualifying levies. A county board of commissioners may, by resolution, authorize an additional partial exemption of up to 2.5% on the same property without a separate application. The separate, larger "homestead exemption" is limited to owners who are 65 or older, permanently and totally disabled, disabled veterans, or certain surviving spouses (see the senior, veteran and disability fields). A homestead is a dwelling owned and occupied as a home by an individual domiciled in Ohio. Ohio Rev. Code §§ 323.152(B), 323.151(A) |
| Oklahoma | Each homestead is exempt from ad valorem taxation to the extent of $1,000 of assessed valuation (68 O.S. § 2889). To qualify, the applicant must be a natural person who is the record owner on January 1 and actually residing there, with the deed or other evidence of ownership executed by January 1 and recorded with the county clerk by February 1. Only one homestead exemption is allowed per person, married couple and minor children. An urban homestead is limited to one acre. Homesteads are exempt from all general fund levies, including additional school millage, but not from levies for bonded debt incurred before the exemption law took effect. 68 O.S. § 2889 (as reproduced in SB 2001, 2026 session, as introduced); Okla. Admin. Code 710:10-5-1, 5-4, 5-11 |
| Oregon | The Oregon Department of Revenue states that Oregon has no statewide general homestead exemption and no exemptions based solely on age or income. The main protection for homeowners is the constitutional limit on growth of maximum assessed value (see assessment_limit). Disabled veterans and surviving spouses can exempt part of their homestead's assessed value, and disabled or senior homeowners may defer their taxes. Oregon Department of Revenue, Property tax exemptions |
| Pennsylvania | Pennsylvania's homestead and farmstead exclusion (under the Taxpayer Relief Act; the deadline is set by Section 341 of Act 72 of 2004) reduces the assessed value of each approved homestead or farmstead by the same amount before school property tax is computed, using property tax reduction allocations the Commonwealth distributes to each school district. Only a primary residence qualifies: a homestead must be used primarily as the domicile of an owner who is a natural person, and a farmstead must be at least ten contiguous acres in commercial agricultural production used as the owner's domicile. Some condominium and cooperative units can qualify. The amount of the exclusion varies by school district and is not guaranteed until funds are available. Pennsylvania DCED, Property Tax Relief Through Homestead Exclusion |
| South Carolina | South Carolina's owner-occupied relief has three parts. (1) A primary residence and up to 5 contiguous acres owned and occupied by the owner is taxed at a 4% assessment ratio (second homes and most other property: 6%) once the county assessor approves an application. (2) Owner-occupied residential property is exempt from all property taxes for school operating purposes (not from millage for debt repayment). (3) The Homestead Exemption fully exempts taxes on the first $50,000 of fair market value of the legal residence for homeowners who are 65 or older, totally and permanently disabled, or legally blind. None of these apply to second or vacation homes. For tax year 2026 the state also temporarily authorized an additional homestead exemption for certain recipients, determined by the county auditor. SCDOR policy manual (Sept. 2025), Chapter 5: Individual Property Tax; SCDOR, Property Tax Exemptions |
| South Dakota | South Dakota's main owner-occupied relief is the owner-occupied classification: a house, condominium, townhouse, duplex, triplex, fourplex, or manufactured or mobile home lived in by the owner as a primary residence is classified as owner-occupied and taxed under the separate owner-occupied school levy. An individual can claim only one owner-occupied property in the state, and commercial property owners cannot use it. What South Dakota calls its "Homestead Exemption" is actually a tax deferral for people 70 or older (see senior_exemption). South Dakota Department of Revenue, Property Tax; Property Tax Relief Programs (July 2026) |
| Tennessee | Tennessee's state relief for owner-occupied homes is the Property Tax Relief Program, a reimbursement program funded by the General Assembly for low-income elderly and disabled homeowners and for disabled veteran homeowners or their surviving spouses (Tenn. Code Ann. §§ 67-5-701 to 67-5-704). The applicant must own the home and use it as a primary residence. Some counties and cities also offer a property tax freeze for owners 65 and older. Tennessee Comptroller of the Treasury, Property Tax Relief Program 2026 brochure |
| Texas | An adult is entitled to a $140,000 exemption from school district taxes on the appraised value of the residence homestead. A residence homestead is a structure (including a mobile home) with up to 20 acres of land and improvements used for the residence, owned and occupied as the owner's principal residence. Any taxing unit (county, city, school district or special district) may also adopt a local option exemption of up to 20% of appraised value (at least $5,000). There is also a $3,000 homestead exemption from county taxes levied for the purposes authorized by Article VIII, Section 1-a of the Texas Constitution. Tex. Tax Code § 11.13(a), (b), (j), (n); Texas Comptroller, Property Tax Exemptions |
| Utah | Utah's primary residential exemption is a 45% exemption on the market value of qualifying primary residential property, so it is taxed on 55% of fair market value. The home must be occupied as a primary domicile for at least 183 consecutive days in a calendar year by the owner-occupant(s) or a full-time tenant, and only one primary residential exemption may be claimed per household in Utah. Utah State Tax Commission, Primary Residential Exemption (Utah Code § 59-2-103) |
| Vermont | Vermont's owner-occupied relief works through the Homestead Declaration and the Property Tax Credit. All property pays education property tax classified as homestead or nonhomestead, taxed at different education rates. A Vermont resident who owns and occupies a home as their domicile (the principal dwelling and surrounding parcel) on April 1 must file a Homestead Declaration each year so it is taxed at the homestead rate. Homeowners with household income at or below $115,400 can also claim the income-based Property Tax Credit (maximum $8,000 for 2026). Vermont Department of Taxes, Homestead Declaration; Form HS-122 Instructions (2026) |
| West Virginia | West Virginia's Homestead Exemption exempts the first $20,000 of assessed value of a homestead owned by a person who is 65 or older or certified permanently and totally disabled. The homestead must be used and occupied by the owner exclusively for residential purposes, and only one exemption is allowed per homestead. The owner must have been a West Virginia resident for the two consecutive calendar years before the tax year (with exceptions for returning former residents and service members) and may not receive a similar exemption in another state. The exemption attaches on the July 1 assessment date and applies to the next tax year. W. Va. Code § 11-6B-3 |
| Wisconsin | Wisconsin's owner-occupied relief on the tax bill is the Lottery and Gaming Credit, a direct reduction of property taxes for Wisconsin residents who own a dwelling and use it as their primary residence as of the January 1 certification date. Only one primary residence may be claimed. The credit equals the school tax rate multiplied by the Department's maximum credit value (or the property's value, if lower), which is set each November based on available lottery, pari-mutuel and bingo revenue. Business property, rental units, vacant land and properties vacant on January 1 do not qualify. Wisconsin Department of Revenue, Lottery and Gaming Credit Program |
| Wyoming | Homeowner's Exemption: for tax year 2027, an owner who lives in a qualifying owner-occupied single-family home can have 25% of the taxable value of the home and its associated improved land removed, applying to the first $1 million of fair market value. The owner must live on the property at least eight months of the year (active-duty military members may qualify if the home is their legal domicile). Residential property is otherwise assessed at 9.5% of market value. Wyoming Department of Revenue, Property Tax Division, Wyoming Homeowner and Long Term Homeowner Claim |
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.