Property Tax Relief for Seniors by State (2026)
Senior property tax exemptions, freezes and deferrals in each state.
| State | Senior exemptions and freezes |
|---|---|
| Alabama | Owners 65 or older are exempt from the state portion of property tax with no income limit. County relief depends on income: with adjusted gross income of $12,000 or more on the most recent Alabama return (type H-4), the owner gets the regular $2,000 county exemption; with adjusted gross income under $12,000 on the state return (type H-2), the county exemption is $5,000 of assessed value, including school district taxes; with net taxable income of $12,000 or less on the combined federal return (type H-3), the owner is exempt from all ad valorem taxes (state, county and city) on the principal residence under § 40-9-21. The department notes county taxes may still be due for owners over 65. Alabama Department of Revenue, Homestead Exemptions (Act 2013-295 homestead types); Code of Ala. § 40-9-21 |
| Arizona | Senior property valuation protection option: a resident 65 or older who has lived in the primary residence for two years may apply to keep the home's value fixed as long as the owner remains eligible. Total income may not exceed 400% of the Supplemental Security Income benefit rate for a single owner, or 500% combined for two or more owners (at least one must be 65 or older). It covers the residence and not more than ten acres of undeveloped land, and the owner must reapply every three years. Ariz. Const. art. IX, § 18(7) |
| Arkansas | Homeowners who qualify for the homestead credit and are 65 or older (or disabled) may have the taxable assessed value of their homestead frozen at the next assessment date after they turn 65 or become disabled; a qualifying person who buys a homestead can get the freeze after the purchase. The frozen value can still increase for substantial improvements (renovation adding 25% or more to the value) and new construction, tax bills can change with local millage rates, and the freeze does not transfer to a new owner. Living in a nursing home does not automatically disqualify an owner. Arkansas DFA Assessment Coordination Division, Property Tax Relief; Ark. Const. Amend. 79; Ark. Code Ann. §§ 26-26-1123, 26-26-1124 |
| California | Homeowners at least 55 years old (or severely and permanently disabled) may transfer the taxable (base year) value of their principal residence to a replacement residence anywhere in California, up to three times, under Proposition 19 (effective April 1, 2021). The replacement must be bought or built within two years of selling the original home; if the replacement is worth more than the original, the difference is added to the transferred value. Claims must be filed with the county assessor within three years of buying or completing the replacement home. California State Board of Equalization, Proposition 19; BOE Publication 29 (Over 55 and Disabled Citizens Relief) |
| Colorado | A senior who has owned and occupied the home as a primary residence for 10 years, or the surviving spouse of such a senior, may claim the exemption of 50% of the first $200,000 of the primary residence's actual value. A separate statute (SB24-111) gives a reduced valuation for property tax years 2025 and 2026 to an owner who previously qualified for the senior exemption on a different property (for a tax year starting on or after January 1, 2020) and no longer qualifies. Colo. Const. art. X, § 3.5 (HCR25-1001 resolution summary); SB24-111 (2024 Colo. Sess. Laws ch. 169) |
| Connecticut | Circuit Breaker program: homeowners who are 65 or older, have a spouse 65 or older, or are at least 50 and the surviving spouse of someone who was eligible, who occupy the home and have lived in Connecticut at least one year before applying, may receive a property tax reduction of up to $1,250 for married couples and $1,000 for single persons, on a graduated income scale. The income threshold is $56,500 for married couples and $46,300 for singles, based on 2025 income. The credit applies only to taxes on the home, and towns must give it even if state reimbursement is reduced. Towns may also offer local-option relief, such as a tax freeze for owners 65 or older who meet OPM-set income limits. Connecticut Office of Policy and Management, Circuit Breaker Tax Relief Program; OLR Report 2026-R-0027 (Feb. 3, 2026); CGS §§ 12-170aa to 12-170cc, 12-170v, 12-129n |
| District of Columbia | Senior Citizen Tax Relief cuts the property tax by 50% for an owner 65 or older who owns at least 50% of the property (or cooperative unit), lives there as a principal residence, and receives the Homestead Deduction. Total household federal adjusted gross income for 2024 must be less than $163,500 for tax year 2026. Low-Income Senior Citizen Property Tax Deferral: households with AGI under $50,000 may defer the annual tax (6% interest option for owners 65+ who have owned the home at least 1 year; 0% option for owners 75+ domiciled in DC for the last 25 years with interest and dividend income under $12,500); total deferrals plus interest may not exceed 25% of the assessment, and applications are due March 31 (first half) or September 15 (second half). DC Office of Tax and Revenue, Real Property Tax Reliefs, Credits and Deductions; Other Credits and Deductions |
| Florida | Counties and cities may adopt an ordinance allowing an additional homestead exemption of up to $50,000 for owners 65 or older whose household income does not exceed the state income limitation (a $20,000 base adjusted annually for the cost of living), and a further local option exempting the full assessed value for owners 65 or older with household income under the limit who have lived in the home at least 25 years and whose home has a just value under $250,000 (Form DR-501SC). Check with the county property appraiser whether the local exemption is offered. Homeowners 65 or older may also defer the portion of homestead taxes that exceeds 3% of the prior year's household income (see tax_relief_programs). Florida Department of Revenue, PT-110 Property Tax Benefits for Persons 65 or Older (R. 08/24); s. 196.075, F.S. |
| Georgia | Age 65 or older: a $4,000 exemption from all county taxes if the combined prior-year income of the applicant and spouse is $10,000 or less (certain retirement, pension and disability income is excluded up to the Social Security maximum, $96,432 for 2025). Age 62 or older: an additional exemption from school taxes and school bond debt of up to $10,000 of the home's assessed value, with the same $10,000 income limit. Floating inflation-proof exemption for age 62 or older with household income not over $30,000, available when the home's appraised value has risen by more than $10,000; it does not apply to municipal or school taxes and replaces other county homestead exemptions. Many counties offer larger local senior exemptions. Georgia Department of Revenue, Property Tax Homestead Exemptions; O.C.G.A. §§ 48-5-47, 48-5-47.1, 48-5-52 |
| Idaho | Property Tax Reduction (circuit breaker): homeowners who are 65 or older, blind, widowed, disabled, a former POW or hostage, or a motherless or fatherless child under 18 may have property taxes on their home and up to one acre reduced by $250 to $1,500. For 2027 taxes, total 2026 income after deducting medical expenses must be $40,030 or less, the applicant must have owned and lived in the Idaho home as a primary residence before April 15, 2027, and the home must have a current homeowner's exemption. Apply every year between January 1 and April 15 with the county assessor or online. Idaho State Tax Commission, Property Tax Reduction |
| Illinois | Senior Citizens Homestead Exemption: owners (or holders of a legal or equitable interest) 65 or older who live in the home and are liable for the taxes receive a reduction of up to $8,000 in EAV in Cook and contiguous counties, or $5,000 elsewhere. Low-Income Senior Citizens Assessment Freeze: owners 65 or older with total household income of $75,000 or less for tax year 2026 (payable 2027), $77,000 for 2027 (payable 2028), and $79,000 for 2028 and later may have the home's EAV frozen at the base-year value; file Form PTAX-340 every year. Tax bills can still rise with tax rates or improvements. Illinois Department of Revenue, Property Tax Relief (homestead exemptions) |
| Indiana | SEA 1-2025 replaced the former Over 65 deduction with an Over 65 Credit (DLGF's worked example applies a $150 credit). Effective January 1, 2026, the claimant must reside on the property (absence in a nursing home or hospital does not disqualify); once granted it continues without a new filing while the owner remains eligible, and an owner who becomes ineligible must notify the county auditor within 60 days. Separately, the Over 65 Circuit Breaker Credit can limit year-over-year tax increases on the homestead of a qualifying senior (DLGF's example tests whether liability exceeds a 2% increase); income thresholds are published by DLGF each year. Indiana DLGF Memo (May 27, 2026), § VI; DLGF 2025 Legislative Overview FAQ (June 18, 2025); Ind. Code § 6-1.1-51.3-1 |
| Iowa | Homeowners 65 or older on or before January 1 of the assessment year receive an additional homestead exemption of $6,500 of taxable value, which carries forward without refiling. Property Tax Credit for low-income seniors: since 2022, claimants 70 or older qualify if household income is under 250% of the federal poverty level, receiving the greater of the pre-SF 619 credit calculation or the difference between current-year taxes and the taxes in their first claim year; file Form 54-001 with the County Treasurer between January 1 and June 1 each year. Iowa Department of Revenue, Homestead Tax Credit and Exemption; Property Tax Credit Expanded |
| Kansas | Kansas helps seniors through refunds rather than exemptions. For 2025: Property Tax Relief for low-income seniors (K-40PT) refunds 75% of property taxes actually and timely paid on the principal residence for homeowners 65 or older who lived in Kansas all year with household income of $25,380 or less. The Senior and Disabled Veteran Refund (K-40SVR) is for homeowners 65 or older, disabled veterans, and surviving spouses of either, with household income of no more than $58,041. The Homestead Refund (K-40H) is available to owner-occupants born before 1970 with household income of $43,389 or less, up to $700. Homes valued at $350,000 or more do not qualify for the homestead refund. Kansas Department of Revenue, 2025 Homestead claim booklet |
| Kentucky | Homeowners who are at least 65 years old during the tax period qualify for the homestead exemption of up to $49,100 of assessed value for 2025-2026, on a home they own, occupy and maintain as their personal residence on January 1. Kentucky Department of Revenue, DOR Sets 2025-2026 Homestead Exemption (Nov. 14, 2024) |
| Maine | Maine's homestead exemption has no separate senior amount, but the state Property Tax Fairness Credit (claimed through the Maine income tax return) is larger for people 65 or older: for tax year 2026 the benefit base is $4,000 for individuals 65 or older and the maximum credit is $2,000 (versus $1,500 under 65); on a joint return only one spouse must be 65 or older. Veterans age 62 or older who served in a recognized war period may qualify for the veterans' exemption (see veteran_exemption). 36 M.R.S. § 5219-KK |
| Massachusetts | Massachusetts' main statewide senior relief is the Senior Circuit Breaker tax credit, a refundable state income tax credit for residents 65 or older by December 31 who own or rent their principal residence. For tax year 2025 the maximum credit is $2,820; total Massachusetts income may not exceed $75,000 (single, not head of household), $94,000 (head of household) or $112,000 (married filing jointly); a homeowner's property tax plus half of water and sewer charges must exceed 10% of income; and the home's assessed value may not exceed $1,298,000. It is claimed on Schedule CB with the state income tax return, within 3 years of the filing deadline. Massachusetts Department of Revenue, Senior Circuit Breaker Tax Credit (updated March 3, 2026) |
| Minnesota | Property Tax Deferral for Senior Citizens: homeowners 65 or older in the year they apply (a spouse must be at least 62), with total household income of $96,000 or less, who have owned and lived in the home for the last 5 years and whose other liens are less than 75% of estimated market value, pay property tax equal to 3% of prior-year household income; the state pays the rest as a loan, repaid with interest (capped at 5%) when the home is sold or the deferral is canceled. Apply online or with Form CR-SCD by November 1 to defer taxes for the following year. Minnesota Dept. of Revenue, Property Tax Deferral for Senior Citizens |
| Mississippi | Homeowners who are 65 or older by January 1 of the year sought (or totally disabled) and otherwise eligible are exempt from taxes on the first $7,500 of assessed value of the homestead (the DOR FAQ describes this as the first $75,000 of true value). Proof of age, such as a driver's license or birth certificate, is required. Mississippi Dept. of Revenue, Homestead Exemption; Miss. Code Ann. §§ 27-33-1 to 27-33-79 |
| Missouri | Local-option senior freeze: any county may, by ordinance or by a voter referendum (triggered by a petition of at least 5% of registered voters), grant a property tax credit to taxpayers 62 or older who are Missouri residents, own (or hold a written legal or equitable interest in) and are liable for taxes on their primary residence. The credit equals the increase in real property tax liability since the taxpayer's initial credit year, effectively freezing the tax; the base is adjusted for new construction, improvements or annexation. The county applies the credit on the tax statement and may set procedures. State Property Tax Credit for seniors: see tax_relief_programs. RSMo § 137.1050 |
| Montana | Montana Elderly Homeowner/Renter Income Tax Credit: a refundable credit of up to $1,150, available even to people who do not have to file an income tax return, for individuals 62 and older with combined household income less than $45,000. Homeowners on fixed or limited incomes may also qualify for the Property Tax Assistance Program (see tax_relief_programs). Montana Dept. of Revenue, Property Tax Help |
| Nebraska | Category 1: persons 65 or older before January 1 of the application year who own and occupy the homestead January 1 through August 15 and have qualifying household income (prior-year income, including nontaxable Social Security). Relief is a percentage based on income; for 2026 (based on 2025 income): 100% relief for single applicants with household income up to $37,000.99 and married/closely related applicants up to $43,400.99, stepping down by 10% per bracket to no relief at $54,301 and over (single) or $64,501 and over (married/closely related). Must refile Form 458 and Schedule I each year. Nebraska Dept. of Revenue, Homestead Exemption Information Guide (Feb. 19, 2026) |
| New Hampshire | Elderly exemption: each city or town sets the exemption amounts, the income limit for each age group, and a net asset limit. The local income limit may not be less than $13,400 for a single person or $20,400 for married persons, and the asset limit may not be less than $35,000 (excluding the residence and up to the greater of 2 acres or the local minimum lot size). The applicant must have resided in New Hampshire for at least 3 consecutive years preceding April 1 of the year claimed. RSA 72:39-a |
| New Jersey | $250 Property Tax Deduction: for New Jersey residents of at least one year prior to October 1 who are 65 or older or disabled, or surviving spouses who were 55 or older at the spouse's death, with income not exceeding the income threshold; file Form PTD with the local assessor or tax collector and Form PD5 each year by March 1. Senior Freeze reimburses eligible seniors and disabled persons for property tax increases on their principal residence; eligibility must be met each year from the base year through the application year. Stay NJ: homeowners 65 or older during 2025 (or with a spouse 65+) who owned and lived in the home all 12 months of 2025, with income not over $200,000, may receive up to $6,500 (income $0-$100,000), $5,000 ($100,000.01-$150,000) or $4,000 ($150,000.01-$200,000), shown as 2027 maximum annualized benefits; the 2024 benefit is paid in August and November 2026 and the 2025 benefit in February and May 2027. NJ Division of Taxation, $250 Senior/Disabled Deduction; Senior Freeze; Stay NJ |
| New Mexico | Owners who are 65 or older or disabled, whose modified gross income was not greater than $42,900 in 2024, and who own and occupy a single-family dwelling may be eligible for a limitation (freeze) on the taxable value of the residence. The limitation applies in the tax year in which the owner files an application with the county assessor on the assessor's form. NM Taxation and Revenue Dept., Property Tax Division Order No. 24-35, Notice of Reporting Requirements (tax year 2025); NMSA 1978 § 7-36-21.3 |
| New York | Enhanced STAR: an increased school-tax benefit when at least one resident owner is 65 or older as of December 31 of the benefit year and income is $110,750 or less for 2026 benefits ($113,550 or less for 2027 benefits). Senior citizens exemption (local option): reduces the taxable assessment of a senior's home by as much as 50%; each locality sets a maximum income limit from $3,000 to $50,000, and with a sliding scale an income limit of $50,000 can extend to a 5% exemption for incomes below $58,400. Each owner must generally be 65 or older and must have owned the property for at least 12 consecutive months before filing (unless the exemption was received on a prior residence). File Form RP-467 (renewals RP-467-Rnw) with the local assessor; New York City has a separate program. NYS Dept. of Taxation and Finance, STAR eligibility; Senior citizens exemption |
| North Carolina | Owners at least 65 years old (as of January 1) may use either the Elderly or Disabled Exclusion (the greater of $25,000 or 50% of appraised value excluded; income limit $39,900 for tax year 2027) or the Circuit Breaker Tax Deferment (see tax_relief_programs). NCDOR Form AV-9, Application for Property Tax Relief (2027); G.S. 105-277.1, 105-277.1B, 105-277.1C |
| North Dakota | Homestead Property Tax Credit for homeowners 65 or older (or permanently and totally disabled) whose household income, including spouse and dependents, does not exceed $70,000 for the calendar year before the assessment date. It reduces taxable value: income of $0 to $40,000 gets a 100% reduction capped at $9,000 of taxable value (maximum $200,000 true and full value); income of $40,001 to $70,000 gets a 50% reduction capped at $4,500 of taxable value (maximum $100,000 true and full value). Apply to the local assessor or county director of tax equalization. North Dakota Office of State Tax Commissioner, Homestead Property Tax Credit and Renter's Refund |
| Ohio | Homestead reduction for owners 65 or older (meaning the person reached 64 before January 1 of the application year), and for a surviving spouse who was at least 59 when the qualifying spouse died. The reduction equals the taxes on $25,000 of the home's true value, as adjusted each year for inflation by the tax commissioner. Owners who do not qualify under earlier grandfathering provisions must have total income (Ohio modified adjusted gross income of the owner and spouse for the prior year) not exceeding $30,000, as adjusted. Both amounts are indexed annually; the adjusted figures for a given tax year are certified to county auditors by December 1. Ohio Rev. Code §§ 323.152(A)(1), 323.151 (version eff. Jan. 1, 2026) |
| Oklahoma | Senior valuation limitation (Okla. Const. art. X, § 8C): an owner who is at least 65 and whose gross household income for the prior year does not exceed the HUD-determined median income for the county or metropolitan area can have the homestead's value frozen. It lasts as long as the owner owns and occupies the home and title is not transferred; taxes can still rise from new levies or bond issues. Additional homestead exemption: a further $1,000 of assessed valuation for heads of household whose gross household income from all sources for the preceding year did not exceed $30,000. Both use form OTC 994 at the county assessor; owners 65 or older who previously qualified need not reapply annually unless income exceeds the limit. Veterans' disability compensation is excluded from gross household income. Okla. Admin. Code 710:10-1-4 (2026 rules); Oklahoma Tax Commission Form 994 (tax year 2026) |
| Oregon | Property Tax Deferral for Disabled and Senior Homeowners: the state pays the county property taxes on November 15 each year and places a lien on the home, and on disqualification or cancellation the taxes paid, 6% annual interest and lien recording costs must be repaid before the lien is released. For 2026, as of April 15 an applicant must be 62 or older (or disabled and receiving or eligible for federal Social Security Disability benefits), own the home by recorded deed (not in an irrevocable trust or life estate), have owned and lived in it for the last five full years (with medical-absence and downsizing exceptions), carry fire and casualty insurance, have 2025 household income not over $70,000, have net worth under $500,000 (excluding the home and personal property), generally have no reverse mortgage, and have a home under the county real market value limit or $301,000, whichever is greater. Oregon Department of Revenue, Publication OR-PTD, Property Tax Deferral for Disabled and Senior Homeowners (2026; rev. 08-21-25) |
| Pennsylvania | Property Tax/Rent Rebate Program: homeowners and renters age 65 and older, widows and widowers 50 and older, and people with disabilities 18 and older with household income of $48,110 or less may receive a rebate of up to $1,000 (standard maximum, for income of $0 to $8,550). Supplemental rebates, raising the total up to $1,500, are calculated automatically for homeowners with income of $32,070 or less whose property taxes exceed 15% of income, and for certain residents of Philadelphia, Scranton or Pittsburgh. Apply online through myPATH, by mail or in person; a new application is required every year. The deadline for applications for 2025 rebates is December 31, 2026. Pennsylvania Department of Revenue, Property Tax/Rent Rebate Program |
| Rhode Island | Statewide, homeowners and renters who are 65 or older and/or disabled may claim the property tax relief credit on Form RI-1040H. For tax year 2025 the household income limit is $40,730 and the maximum credit is $700; for homeowners the credit is the property tax paid above a percentage of household income (3% to 6% depending on income and household size). Claimants must have been domiciled in Rhode Island all year and be current on property taxes or rent. The 2025 claim must be filed by April 15, 2026, and an extension for the income tax return does not extend it. Senior exemptions on the property tax bill itself are set by each city or town. Rhode Island Division of Taxation, ADV 2025-22 Inflation Adjustments (Nov. 3, 2025); 2025 Form RI-1040H; R.I. Gen. Laws § 44-33-9 |
| South Carolina | Homestead Exemption: complete exemption of county, municipal, school and special assessment property taxes on the first $50,000 of fair market value of the dwelling place for a person who, as of December 31 preceding the tax year, is at least 65, has been a South Carolina legal resident for a full calendar year, and holds fee simple title, a life estate, or is beneficiary of a trust holding title (partial ownership gives a partial exemption). It does not exempt fees such as solid waste or road fees. A surviving spouse may continue it if the decedent was eligible, the spouse obtains title within nine months, lives in the home, and remains unmarried. No income limit is stated. A homestead-eligible taxpayer also qualifies for the 4% ratio on the dwelling. SCDOR, Homestead Exemption flyer; Individual Property Tax (ch. 5) |
| South Dakota | Assessment freeze for the elderly and disabled: an owner-occupant 65 or older (or disabled under the Social Security Act) of a single-family dwelling who has been a South Dakota resident for five years (unless the freeze was received the previous year) and lived in the home at least 200 days the previous year can keep the home from increasing in value for tax purposes. Limits stated in March 2026: household income less than $56,595 (single-member) or less than $66,885 (multiple-member), and a value limit of $514,500 of full and true value; the property covers the house, garage and lot or one acre, whichever is less. Unremarried surviving spouses may qualify. Apply annually to the county treasurer by April 1. Homestead exemption (deferral): people 70 or older (or a surviving spouse) meeting income and residency requirements can delay paying property taxes until the property is sold; the taxes become a lien with interest. Rapid City residents may also get a municipal tax reduction (income limits apply). South Dakota Department of Revenue, Assessment Freeze for the Elderly & Disabled (Mar. 16, 2026); Relief Programs |
| Tennessee | Property Tax Relief for elderly homeowners: must be 65 on or before 12/31/2026, own and live in the home, and have maximum 2025 income (applicant, spouse, co-owners and resident remaindermen) of $38,470; relief is calculated on a maximum market value of $33,600. Property tax freeze (local option, adopted by participating counties and cities): an owner 65 or older by the end of the application year whose household income does not exceed the county's limit for that tax year can freeze the taxes on the principal residence at the amount owed in the first qualifying year, even if the tax rate rises or the county reappraises. Improvements or a move change the base; non-residential portions are not frozen and frozen land is capped at 5 acres. For 2026, the local option income limit adopted by some jurisdictions is $63,470; standard limits are set by county. The owner must reapply every year. Tennessee Comptroller, Property Tax Relief Program 2026 brochure; Property Tax Freeze |
| Texas | A homeowner 65 or older (or disabled) gets an additional $60,000 school district exemption, and any taxing unit may adopt a further local exemption of at least $3,000 for age 65+ or disabled owners. School taxes on the homestead of a person 65 or older or disabled are generally capped (tax ceiling) at the amount imposed in the first year the person qualified for the age-65/disabled exemption, subject to the adjustments set out in § 11.26. A person 65 or older may also defer collection of taxes on the homestead they own and occupy by filing an affidavit with the chief appraiser; the taxing unit cannot sue or foreclose until 181 days after a delinquency notice following the date the person no longer owns and occupies the home. Tex. Tax Code §§ 11.13(c)-(e), 11.26, 33.06 |
| Utah | Circuit breaker homeowner's credit (2025 table): for owner-occupants 66 or older or a surviving spouse, who provide their own financial support, were Utah residents all year, and have household income under $42,623; credit up to $1,312 based on annual household income, filed annually with the county by September 1. Qualifying homeowners also get a homeowner's valuation reduction: a credit equal to the tax on 20% of the residence's fair market value. Indigent abatement (discretionary county program): for people 65 or older, disabled, or in extreme hardship with income under $42,623 who reside at the property at least 10 months a year; the abatement is half the tax due or $1,312, whichever is less. Indigent deferral (discretionary): all or any portion of the tax may be deferred with interest until the property changes hands, with mortgage or trust deed holder approval and no income-producing assets. CB75+ deferral: for owners 75 or older (by year end) with income under $85,246 and household liquid resources less than 20 times the prior year's taxes, on an owner-occupied residence that meets a home-value test tied to 100% of the county median property value or has been continuously owned by the same owner for 20+ years; all or any portion of the tax may be deferred with interest until the property changes hands, filed annually with the county by September 1. Utah State Tax Commission, 2025 Property Tax Relief Table (Utah Code §§ 59-2-1202 to 1220, 59-2-1802 to 1804) |
| Virginia | Any county, city or town may, by ordinance, provide a real estate tax exemption, a deferral, or both for owners who are at least 65 (and, if the ordinance provides, owners who are permanently and totally disabled). The property must be owned and occupied as the person's sole dwelling (certain life estates and trust interests qualify). Relief may cover the tax increase since the year the person turned 65 or became disabled, or since the ordinance took effect. A home jointly held only by a married couple qualifies if either spouse meets the age or disability requirement. Income and asset limits, if any, are set by the locality. Va. Code § 58.1-3210 |
| Washington | Property tax exemption for senior citizens and people with disabilities: as of December 31 of the year before taxes are due, the applicant must be at least 61, retired from regular gainful employment due to a disability, or a qualifying disabled veteran; must own and occupy a primary residence in Washington; and must have combined disposable income at or below the county's Income Threshold 3. Under ESSB 6162 (2026), for taxes levied for collection in 2027 and after, the thresholds rise to the greater of the prior year's figure or 60% (IT1), 70% (IT2) and 80% (IT3) of county median household income; all tiers are exempt from the state school levy and local excess levies, IT1 is exempt from local regular property taxes on the greater of $80,000 or 80% of the home's value, and IT2 on the greater of $70,000 or 45% (capped at $200,000 of value). Senior/disabled deferral: applicants at least 60 by December 31 of the filing year (or retired due to disability) with combined disposable income at or below the county deferral threshold (from 2027, the greater of the prior year's threshold or 90% of county median household income) may defer property taxes and special assessments at 5% simple interest, repaid when the home is sold, the applicant dies, or it is no longer the primary residence. Washington Department of Revenue, Property tax exemptions and deferrals; Changes to property tax relief programs and state school levy (June 10, 2026) |
| West Virginia | Owners 65 or older qualify for the $20,000 Homestead Exemption. Homestead Exemption participants who have paid their property tax and have income below 150% of the federal poverty guidelines (2025: $23,475 for 1 person, $31,725 for 2, $39,975 for 3, $48,225 for 4, plus $8,250 per additional person) may claim the refundable Senior Citizen Tax Credit, through the MyTaxes portal or on form SCTC-A each January. W. Va. Code § 11-6B-3; West Virginia Tax Division, Senior Citizens Tax Credit |
| Wisconsin | Homestead credit (tax year 2025): Wisconsin residents all year, 18 or older, who owned or rented a home subject to property tax and had household income under $24,680 may claim up to $1,168, based on household income and property taxes or rent; claimants must have earned income, be disabled, or be 62 or older. Property tax deferral loan program: loans to qualifying elderly homeowners to pay property taxes, operated by the Wisconsin Housing and Economic Development Authority (WHEDA); principal and interest are repaid when ownership transfers or the owner moves, and the loan is a lien on the home. Wisconsin Department of Revenue, Homestead Credit Fact Sheet 1116 (tax year 2025); 2026 Guide for Property Owners |
| Wyoming | Long-Term Homeowner's Exemption: if the homeowner or spouse is 65 or older and the homeowner has paid Wyoming residential property taxes for at least 25 years (not necessarily consecutive), 50% of the fair market value of the primary residence and associated improved land (up to 35 acres) is removed, applying to the first $3 million of fair market value; the eight-month residency rule applies. In Teton County only, owners over 62 (or disabled under Social Security rules) with limited income who have owned their principal residence (under 40 acres) for 10 years may defer up to half of their property taxes, with interest. Wyoming Department of Revenue, Homeowner and Long Term Homeowner Claim; Tax Relief |
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.