Homestead exemption by state (2026)
The basic property tax break for the home you own and live in. Here is what it is worth in each state, the deadline and whether you must apply again.
Dollar amounts are not directly comparable: some come off market value, some off assessed value (often a fraction of market value), and some apply only to school or county taxes. Read each state's rule. States with no general homestead exemption may still have breaks for seniors, veterans or people with disabilities.
| State | Exemption | What it's worth | Deadline | Renewal |
|---|---|---|---|---|
| Alabama | Regular Homestead Exemption (H-1) | Takes $4,000 of assessed value off the state property tax and $2,000 of assessed value off county taxes (not county school taxes). Homes are assessed at 10% of market value, so $4,000 of assessed value is about $40,000 of market value. Your county, city or other local taxing body may give more, up to $4,000 of assessed value in total. | Claim between October 1 and December 31 of the tax year you first qualify (Ala. Code 40-7-10). | One-time. Once allowed, the exemption carries forward each year. You must tell the assessor between October 1 and December 31 if you stop qualifying (for example, you move or rent the home out). |
| Alaska | Residential (Homeowner) Exemption - local option | Only where your borough or city has adopted it. Anchorage: 40% of the assessed value of your owner-occupied home, up to $75,000 of assessed value. | Anchorage: received or postmarked by March 15 of the tax year. | No yearly reapplication in Anchorage if nothing changes; exemptions do not move with you to a new home. |
| Arizona | Primary Residence Classification (Legal Class 3.1) and Homeowner Rebate | If your home is classified as your primary residence, the state pays part of the school tax on it (the 'homeowner rebate' / additional state aid), up to $600 a year. Your primary (operating) property taxes on the home are also capped at 1% of its limited property value under the Arizona Constitution. | No fixed application deadline for the class; respond to assessor reclassification notices within 30 days. | Stays in place while you live there; the assessor reviews it. |
| Arkansas | Homestead Property Tax Credit (Amendment 79) | A credit taken directly off the real estate tax bill on your home. Up to $600 on 2025 assessments (bills paid in 2026); up to $675 for assessment years beginning on or after January 1, 2026 (bills paid in 2027) under Act 174 of 2026. If your tax is less than the credit, the credit is limited to the tax. | By October 15 to receive the credit on that year's tax bill (Pulaski County Assessor). Missed years are not credited back. | One-time. Reapply only if you move to a different home. |
| California | Homeowners' Exemption | $7,000 off the assessed value of your home. With a typical 1%+ tax rate that saves about $70 or more a year. | February 15 for the full exemption that year. Filed after February 15 but by December 10: 80% of the exemption. New buyers get a separate window after a supplemental assessment notice. | One-time. It stays until you no longer live in the home on January 1, or you sell it. Tell the assessor when you stop qualifying. |
| Colorado | No general homestead exemption | See the state page for other breaks. | — | — |
| Connecticut | No general homestead exemption | See the state page for other breaks. | — | — |
| Delaware | No general homestead exemption | See the state page for other breaks. | — | — |
| District of Columbia | Homestead Deduction | Cuts your home's assessed value by $91,950 for Tax Year 2026 before tax is figured; OTR says this saves $781.58 a year. It also makes you eligible for the automatic 10% Assessment Cap Credit. | File October 1 - March 31 for the full tax year; April 1 - September 30 gets half the benefit (on the second-half bill). | One-time; continues while you qualify. You must cancel it (form ASD-105) within 30 days if you stop qualifying, or owe back taxes, interest and penalties. OTR runs random audits. |
| Florida | Homestead Exemption | Up to $51,411 off your assessed value for 2026. The first $25,000 comes off all taxes, including school taxes. A second exemption of up to $26,411 (indexed to inflation each year) comes off the assessed value between $50,000 and $76,411, for non-school taxes only. | March 1 of the tax year (s. 196.011(1)(a), F.S.). If you miss it, you may still file a late application within 25 days after the property appraiser mails the TRIM notice (usually August) and show extenuating circumstances (s. 196.011(9), F.S.). | File once. The exemption renews automatically in counties that waive the annual application (s. 196.011(10), F.S.); you must tell the property appraiser if you move, rent the home or sell it. |
| Georgia | Standard Homestead Exemption | $2,000 off the assessed value (Georgia assesses homes at 40% of market value) for county and school taxes. Many counties give much more by local law; for example, Fulton County gives $30,000 off the assessed value for county taxes. | April 1 of the tax year (O.C.G.A. 48-5-45). The Department of Revenue says you may now also apply up to the end of the 45-day window to appeal your assessment notice. Applications filed after that count for the next year. | One-time. It renews automatically while you own and live in the home; reapply if the names on the deed change. |
| Hawaii | Home Exemption (Honolulu, ROH 8-10.3) | In Honolulu (Oahu): $120,000 off the assessed value of your home, or $160,000 if you are 65 or older, for the 2026-2027 tax year. From July 1, 2027 the 65+ amount rises to $180,000 (Ordinance 25-42); the city's web page also announces $140,000 for owners under 65 from that date. A home with the exemption is also taxed in the lower Residential class instead of Residential A. Other counties set their own amounts: on Kauai the home exemption is $220,000, $240,000 at ages 60-69 and $260,000 at 70+. | September 30 before the tax year that starts July 1 (e.g. file by September 30, 2026 for July 2027-June 2028). Report changes in ownership or use within 30 days; a $300 penalty applies if a change is not reported by November 1. | One-time. It continues automatically, and the 65+ amount applies automatically if your birth date is on file, until ownership or use changes. |
| Idaho | Homeowner's Exemption | Half (50%) of the value of your home and up to one acre of land is exempt, up to a maximum of $125,000 off the taxable value. | Apply by the end of the county's business hours on the last business day of the year to get the exemption for that year (Idaho Code 63-602G(5)). Approved applications received after the second Monday in July are granted as tax cancellations. | One-time. It lasts until ownership changes or the home is no longer your primary residence. |
| Illinois | General Homestead Exemption (Owner-Occupied Residence Exemption) | Reduces your home's equalized assessed value (EAV) by up to $10,000 in Cook County, $8,000 in counties next to Cook (DuPage, Kane, Lake, McHenry, Will), and $6,000 elsewhere. Cook County says it saves the average homeowner about $950 a year. (EAV is roughly one-third of market value; the dollar saving depends on your tax rate.) | Set by each county. In Cook County the filing period is in the spring; late or missed exemptions can be recovered for up to five past tax years with a Certificate of Error. | Generally automatic once granted (Cook auto-renews); reapply after you move or the ownership changes. |
| Indiana | Homestead Standard Deduction and Supplemental Homestead Deduction | For 2026 assessments (taxes paid in 2027): $40,000 off the assessed value (standard deduction), then 46% of the remaining assessed value off (supplemental deduction). Under SEA 1 (2025) the standard deduction falls to $30,000 for 2027, $20,000 for 2028, $10,000 for 2029 and $0 from 2030, while the supplemental share rises to 66.7% for taxes payable in 2031. | Filed (or postmarked) by January 15 of the year the taxes are first due (January 15, 2027 for 2026-pay-2027 bills). | One-time. Refile only if ownership or title changes. You must tell the auditor within 60 days if the home stops being your residence, or you owe the back taxes plus a 10% penalty (HEA 1210-2026). |
| Iowa | Homestead Tax Exemption | From assessment year 2026 (taxes paid September 2027 and March 2028): 10% of your home's taxable value is exempt, at least $5,500 and at most $20,000 of taxable value. It replaces the old homestead credit (tax on $4,850 of value). The $20,000 cap will be adjusted for inflation from 2027. | July 1 of the assessment year; later applications count for the next year. | One-time; continues while you own and live in the home. |
| Kansas | Residential exemption from the statewide school levy | The first $75,000 of your home's appraised value is exempt from the statewide 20-mill school property tax (since tax year 2024). Local taxes still apply to the full value. | Not confirmed | Automatic. |
| Kentucky | No general homestead exemption | See the state page for other breaks. | — | — |
| Louisiana | Homestead Exemption | The first $7,500 of assessed value is exempt. Homes are assessed at 10% of market value, so this covers about the first $75,000 of market value. It applies to state, parish and special taxes, but not to most city (municipal) taxes. It does cover city taxes levied for schools, and in Orleans Parish it also covers city general, school and levee taxes. | You must own and live in the home by December 31 of the tax year you claim. Apply during that year; East Baton Rouge says it cannot be applied to past years. | One-time. It stays while you own and live in the home. The assessor mails a homestead card each fall to confirm it; tell the assessor if you move. Reapply if the title changes. |
| Maine | Homestead Property Tax Exemption | Up to $25,000 off the just (market) value of your home. Your town multiplies the $25,000 by its certified assessment ratio, so the full $25,000 applies only where the ratio is 100%. | On or before April 1. No extensions. A late application, if approved, starts the next tax year (MRS Bulletin No. 35). | One-time. Reapply only if you move to a different home. |
| Maryland | Homestead Property Tax Credit | Limits how much the taxable assessment of your main home can rise each year: 10% for the State tax, and 10% or less for county and city taxes (each county sets its own cap). For 2026-2027 the county cap is 10% in Montgomery County, 4% in Baltimore City and Baltimore County, and 2% in Anne Arundel County. You pay no tax on the part of an increase above the cap. | No fixed yearly deadline is stated by SDAT; apply as soon as you buy or move in so the credit is not lost. | One-time application. Tell SDAT if the home stops being your principal residence. |
| Massachusetts | Residential Exemption (local option) | Only in cities and towns that adopt it. It takes up to 35% of the average residential assessed value in your town off the taxable value of your home. Your taxable value cannot go below 10% of full value. Example: in Boston it saved qualified homeowners up to $4,353.74 last fiscal year. | Boston FY2027 (July 1, 2026 - June 30, 2027): April 1, 2027. Other towns: generally April 1 or three months after actual tax bills are mailed, if later. | Varies by town; in Boston, once granted it generally continues while you own and live in the home. Ask your assessors. |
| Michigan | Principal Residence Exemption (PRE) | Exempts your home from local school operating taxes of up to 18 mills ($18 per $1,000 of taxable value). For a home with $100,000 taxable value, that is up to $1,800 a year. | On or before June 1 to count from that year's summer tax bill, or on or before November 1 for the winter tax bill (MCL 211.7cc(2)). If you missed it, the assessor can grant the exemption back for the current year and the 3 prior years if you qualified on those dates (Treasury PRE FAQ). | One-time. It stays while you qualify. When the home stops being your principal residence, file Form 2602 (Request to Rescind PRE) within 90 days or face a $5-a-day penalty (up to $200). |
| Minnesota | Homestead Classification and Homestead Market Value Exclusion | Homestead status gives a lower class rate and the Homestead Market Value Exclusion: 40% of market value for homes worth $95,000 or less (maximum $38,000 off taxable value). Above $95,000 the exclusion drops by 9% of the value over $95,000 and ends at $517,200. Example: a $280,000 home gets $21,350 off its taxable value. | By December 31 to qualify for taxes payable the next year. | One-time. Tell the assessor within 30 days if you move, sell, your marital status changes, or your spouse's occupancy changes, or you may face a penalty. The exclusion is automatic for homesteads. |
| Mississippi | Homestead Exemption - Tier 1 (Regular) | A tax credit of up to $300 a year against the tax on your home (the amount depends on your home's value). | January 1 to April 1 of the year you want the exemption. | One-time, unless you lose it or something changes (ownership, deed, marriage, divorce, death, use, occupancy, disability or VA status). Reapply in those cases. |
| Missouri | No general homestead exemption | See the state page for other breaks. | — | — |
| Montana | Homestead Reduced Tax Rate | From tax year 2026, your home is taxed at lower tiered rates instead of the regular 1.9% residential rate: 0.76% on the first $378,000 of market value, 0.90% on $378,001-$756,000, 1.10% on $756,001-$1,511,999, and 1.90% on value over $1,512,000. The brackets are set at 1, 2 and 4 times the statewide median home value and are recalculated every two years at reappraisal. | By March 1 for that tax year; applications after March 1 count for the next year (MCA 15-6-405(2)(b)). For tax year 2027, DOR is taking applications May 4, 2026 to March 1, 2027. If you qualified for 2026 but did not get the reduced rate, you can request a 2026 Property Tax Refund from January 1, 2027 until May 31, 2027 (taxes must be paid in full; only 1 year can be claimed, MCA 15-6-407). | One-time. Once approved it stays until the end of the tax year in which you sell or transfer the home, stop using it as your principal residence, or apply for a different home (MCA 15-6-405(2)(c)). |
| Nebraska | No general homestead exemption | See the state page for other breaks. | — | — |
| Nevada | Partial Abatement (3% tax cap) on an owner's primary residence | Your tax bill on the home you live in cannot go up more than 3% over last year's bill (not counting new construction or a change in use). Other property gets a cap of up to 8%. | No fixed statutory deadline found; return the assessor's postcard as soon as you get it. New construction gets the cap starting the following fiscal year. | Continues automatically; reclaim after any recorded change in ownership or deed. |
| New Hampshire | No general homestead exemption | See the state page for other breaks. | — | — |
| New Jersey | ANCHOR (Affordable New Jersey Communities for Homeowners and Renters) | A yearly payment from the state: $1,500 if your 2025 New Jersey gross income was $150,000 or less, $1,000 if it was $150,001 to $250,000. For the 2025 benefit year the state's table shows no extra $250 for homeowners 65+ (the law that paid it covered only state fiscal years 2024-2026); seniors who did not claim the $50 property tax credit get that $50 added. | November 2, 2026 for the 2025 benefit year. | Every year (automatic for many under-65 homeowners). |
| New Mexico | Head of Family Exemption | $2,000 off your home's taxable value (taxable value is one-third of market value). | No later than 30 days after the county assessor mails the notice of value for the tax year (NMSA 7-38-17(C)). | One-time; applied automatically after that unless your eligibility or ownership changes. You must tell the assessor of a change by the last day of February of the next year. |
| New York | Basic STAR (School Tax Relief) credit or exemption | Lowers your school tax as if the first $30,000 of your home's full value were exempt. New owners get it as a STAR credit check or direct deposit; owners who have had the STAR exemption since 2015 keep it as a reduction on the school tax bill. In New York City, Buffalo, Rochester, Yonkers and Syracuse it also applies partly to city taxes. | No fixed annual deadline stated; register as soon as you buy your home. | One-time registration; the state checks income each year. |
| North Carolina | No general homestead exemption | See the state page for other breaks. | — | — |
| North Dakota | Primary Residence Credit | Up to $1,600 off the property tax on the home you live in (it cannot be more than the tax due and does not cover special assessments). | January 1 - April 1 each year (2026 window: Jan. 1 - Apr. 1, 2026 for the 2026 tax statement). | Every year. |
| Ohio | Owner-Occupancy Credit (formerly the 2.5% rollback) | A credit of 5.70% of the taxes from 'qualifying levies' on your primary home in tax year 2026, rising to 8.92% in 2027, 12.15% in 2028 and 15.38% from 2029. It used to be 2.5%. Qualifying levies are unvoted ('inside') millage, voted levies approved at elections before September 29, 2013, and later renewals or substitutes of those levies; newer levies and replacement levies are not reduced. At the same time the separate 10% non-business credit on homes is being phased out (7.5% in 2026, 5% in 2027, 2.5% in 2028, 0% from 2029), so the overall reduction rises only modestly. | December 31 of the year you want the credit (ORC 323.153(A)). | One-time; you must tell the auditor if you stop living in the home. A new owner must apply after a sale. |
| Oklahoma | Homestead Exemption | $1,000 off the assessed value of your home. Assessed value is a percentage of market value (11% in Oklahoma County), so this removes about $9,000 of market value. Oklahoma County says it saves about $87 to $134 a year depending on where you live. | March 15 of the tax year, or within 30 days after you receive a notice of valuation increase. If you file after March 15, the exemption starts the next year (68 O.S. 2892). | One-time. No need to reapply while you keep living in the home. You must tell the assessor in writing if you stop using it as your homestead. |
| Oregon | No general homestead exemption | See the state page for other breaks. | — | — |
| Pennsylvania | Homestead and Farmstead Exclusion (Taxpayer Relief Act) | Lowers the assessed value of your home for school property tax (and, where adopted, county or city tax) by a fixed amount set by your school district, paid for mainly with state gaming money. The amount differs by district. Example: in Philadelphia the exemption takes $100,000 off your home's assessed value, saving most homeowners up to $1,399 a year starting in 2025. | March 1 before the school tax year (July 1 or January 1) you want it for. This date is in state law and cannot be extended by the Governor. Philadelphia: December 1 of each year (apply by October 1 to see it on your next bill). | Generally one-time; school districts must tell you by December 31 if your approval is denied or about to expire, and you must report if the home stops being your primary residence. In Philadelphia you never reapply unless your deed changes (refinancing, adding or removing a co-owner). |
| Rhode Island | Homestead / Owner-Occupied Exemption or Rate (local option) | Set by each city or town: some give owner-occupied homes a percentage off assessed value, some a lower tax rate, some nothing. Example: Providence now uses a lower owner-occupied tax rate instead of a percentage exemption. For fiscal year 2026-27 (assessment date December 31, 2025), a single-family home you live in is taxed at $8.40 per $1,000 of assessed value instead of $14.60; for 2-5 unit homes it is $7.55 instead of $14.00. | Set locally. Providence: March 15 for the assessment date of the prior December 31 (Providence Code sec. 21-182(d)); the assessor may accept late applications for good cause for the current or previous year only. | Set locally; in Providence the benefit stays with the owner, not the property, and ends on sale; the assessor may ask owners to recertify. |
| South Carolina | Legal Residence Special Assessment Ratio (4%) | Your primary home (and up to 5 acres) is assessed at 4% of its value instead of 6%, which cuts the tax by about a third. Owner-occupied homes are also exempt from school operating taxes (but not school debt taxes). | Before the first penalty date for paying taxes for the first year you claim it (generally mid-January of the following year). | One-time while you keep living there; notify the assessor within six months if ownership or use changes, and a new owner must apply again (12-43-220(c)). |
| South Dakota | Owner-Occupied Classification | Your home is taxed at the lower owner-occupied school general fund levy instead of the higher rate for other property. Only the school general levy is reduced; county, city and other levies are the same. | March 15 (SDCL 10-13-40). Mobile and manufactured homes: at registration. | One-time; it stays until the home is sold or its use changes. New owners must apply. |
| Tennessee | No general homestead exemption | See the state page for other breaks. | — | — |
| Texas | General Residence Homestead Exemption | $140,000 off your home's value for school district taxes. Counties that collect farm-to-market road or flood control taxes must also take off $3,000. Any city, county, school district or special district may also choose to take off up to 20% of the value (at least $5,000). | Generally by April 30 (before May 1) of the tax year (Tax Code §11.43(d)). You can file a late application up to two years after the date that year's taxes become delinquent (usually February 1 of the next year), Tax Code §11.431. | One-time. You do not reapply each year unless the appraisal district asks you to. Tell the appraisal district in writing before May 1 of the year after you stop qualifying. |
| Utah | Primary Residential Exemption | Your home is taxed on only 55% of its market value (a 45% reduction), on up to one acre of land. | No fixed statewide deadline; answer any county request for a declaration by the date on it. | Automatic; the county may ask you to confirm with a signed declaration. |
| Vermont | Homestead Declaration (homestead education tax rate) | Not a fixed dollar amount. Filing puts your home in the 'homestead' class, so you pay the homestead education property tax rate instead of the nonhomestead rate. It is also required for the Property Tax Credit. | The April income tax due date (April 15, 2026). Filing an income tax extension does not extend it. Late filing until October 15 is allowed but your town may charge a penalty of up to 3% or 8%; after October 15 the home is taxed as nonhomestead. | Every year. |
| Virginia | No general homestead exemption | See the state page for other breaks. | — | — |
| Washington | No general homestead exemption | See the state page for other breaks. | — | — |
| West Virginia | No general homestead exemption | See the state page for other breaks. | — | — |
| Wisconsin | Lottery and Gaming Credit | A credit shown on your property tax bill for your primary residence. The amount changes every year and by place: the state sets a maximum credit value each November, and your credit is that value (or your home's value, if less) times your local school tax rate. | If the credit is missing from your bill: apply to the municipal treasurer by January 31 after the bill is issued, or file a late claim with the Department of Revenue by October 1. | One-time; the credit stays on the property while it remains your primary residence. |
| Wyoming | Homeowner's Exemption (25%) | 25% of the fair market value of your home and its improved land is exempt, on the first $1,000,000 of value (so at most $250,000 of value is exempt). | The 2025 law sets no filing deadline. For tax year 2027, the Department of Revenue's online affidavit window runs from late September 2026 through March 1, 2027 (dates built into the claim page); ask your county assessor if you miss it. | Check with your county assessor; the Department of Revenue runs a claim window each year. |
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