Senior property tax exemptions by state
Most states have at least one property tax break for older homeowners: an extra exemption, a freeze on your value or tax, a deferral or a credit. Here they are side by side.
Age: the main starting age the rule states; some breaks also cover people with disabilities or surviving spouses at a younger age. Income limits change every year and count income in different ways; read each rule. Local options are not listed unless the state requires them.
| State | Exemption | What it's worth | Age | Income limit |
|---|---|---|---|---|
| Alabama | Age 65+ Homestead Exemption (H-4, and H-2 for lower income) | If you are 65 or older, you pay no state property tax on your home. On county taxes you get at least the regular $2,000 assessed-value exemption (H-4). If your Alabama adjusted gross income is under $12,000, the county exemption rises to $5,000 of assessed value, including county school taxes (H-2). | 65+ | No limit for the state-tax exemption (H-4). For H-2: Alabama adjusted gross income under $12,000 on your most recent state return (ADOR memo for the 2025-2026 tax year: Form 40 line 10, Form 40A line 7, Form 40NR line 12). |
| Alabama | Total Exemption for Seniors with Low Taxable Income (H-3, Act 48) | Your home and up to 160 acres are exempt from all property taxes (state, county, city and school). | 65+ | Net taxable income of $12,000 or less for you and your spouse, from line 15 of the 2025 federal Form 1040 or 1040-SR. If you do not file a federal return, sign an affidavit that your net taxable income was $12,000 or less. |
| Alaska | Senior Citizen Exemption | The first $150,000 of your home's assessed value is exempt from borough and city property tax. State law requires every taxing borough and city to give it. A borough or city may also give more than $150,000 in case of hardship (under state rules, when your tax bill is more than 2% of your household's gross income); ask your assessor. | 65+ | None |
| Arizona | Senior Property Valuation Protection Option ('Senior Freeze') | Freezes the limited property value (the taxable value) of your home for 3 years. Your tax bill can still change if tax rates change. | 65+ | 2026 (Maricopa County): 3-year average income from all sources of $47,712 or less for one owner, or $59,640 or less for two or more owners. Social Security and veterans' disability payments count as income. |
| Arkansas | Age 65 or Disabled Homeowner Assessment Freeze (Amendment 79) | Freezes the taxable assessed value of your home at its value on the next assessment date after you turn 65, become disabled, or (if already 65 or disabled) buy the home. Taxes can still change if millage rates change. New construction or improvements that add 25% or more to the value are added at full value. | 65+ | None |
| California | Property Tax Postponement Program (State Controller) | Lets you put off paying the current year's property taxes on your home. The state pays them; you repay later with 5% simple interest a year, secured by a lien on the home. It is a loan, not a tax cut. | 62+ | Reported as $57,002 or less total household income for the 2026-27 filing period (Inyo County Treasurer release, Aug. 2026). Not confirmed from the State Controller, whose site blocks automated access: check sco.ca.gov before applying. |
| California | Proposition 19 Base Year Value Transfer (age 55+ or severely disabled) | When you sell your home and buy or build another, you can carry your old home's low Proposition 13 taxable value to the new one. If the new home costs more, only the difference is added. | 55+ | None |
| Colorado | Senior Property Tax Exemption (Senior Homestead Exemption) | 50% of the first $200,000 of your home's actual value is not taxed (up to $100,000 off the value). | 65+ | None |
| Colorado | Qualified Senior Primary Residence Classification (2025 and 2026) | Same benefit as the senior exemption: 50% of the first $200,000 of actual value is not taxed (not below $1,000 assessed value). Available only for tax years 2025 and 2026. | See the rule | None |
| Colorado | Property Tax Deferral (seniors 65+ and active military) | Lets you put off paying the property taxes on your home. It is a deferral (the taxes must be repaid later), not an exemption. | 65+ | None |
| Connecticut | Homeowners' Elderly/Disabled Circuit Breaker Tax Relief Program | A credit off your home's real estate tax bill of up to $1,250 (married) or $1,000 (single), on a sliding scale by income. It applies only to your home, not cars. | 65+ | 2025 total income of $56,500 or less (married, both spouses counted) or $46,300 or less (single), for applications filed February 1 - May 15, 2026. Social Security counts as income. |
| Delaware | Senior School Property Tax Credit (state) | A credit of 50% of your regular school property taxes on your main home, up to $500 a year, taken off your county tax bill. | 65+ | None |
| Delaware | County Elderly / Disabled Property Tax Exemption | Varies by county. New Castle County: reported to reduce your assessed value by up to $173,000 for county property tax after the 2025 reassessment (House Democratic Caucus, June 2026; not confirmed on the county's own site). Sussex County: up to $229,000 of assessed value. Kent County: reduces your taxable assessment (amount not published on its page). | 65+ | New Castle County (county tax): reported as $50,000 single / $65,000 couple (House Democratic Caucus release; confirm with the county). Kent: adjusted gross income $18,000 single / $24,750 couple, not counting Social Security, railroad retirement tier I or disability income. Sussex: income other than Social Security of $6,000 single / $7,500 married. |
| Delaware | New Castle County School Tax Elderly Exemption | Reported to exempt up to $173,000 of assessed value from school property tax (raised from $32,000 after the reassessment under HB 159 of 2025). Not confirmed on New Castle County's own site. | 65+ | $15,000 single / $19,000 married (reported June 2026). HB 463 (2026), which would have matched the county-tax limits, passed the House but stalled in the Senate Executive Committee (last action June 18, 2026) and was not enacted before the session ended June 30, 2026. |
| District of Columbia | Senior Citizen or Disabled Property Owner Tax Relief | Cuts your property tax by 50%. It also brings the Senior Assessment Cap Credit, which limits taxable assessment increases to 2% a year. | 65+ | Total household federal adjusted gross income for 2024 under $163,500 for Tax Year 2026 (all people living in the household, except tenants paying fair market rent under a written lease). |
| District of Columbia | Low-Income Senior Citizen Property Tax Deferral | Lets you put off paying your entire annual property tax bill. Deferred taxes carry 6% annual interest (interest-free for some seniors 75+, see below), and total deferrals plus interest cannot exceed 25% of the home's assessed value. | 65+ | Household federal adjusted gross income under $50,000. |
| Florida | Additional Homestead Exemption for Persons 65 and Older (low-income senior) | Up to $50,000 more off the assessed value, but only for the county or city taxes of a county or city that has adopted it by ordinance. A second local option fully exempts the home if its just value was under $250,000 when you first qualified and you have lived there at least 25 years. These do not reduce school taxes. Example: Miami-Dade County gives the $50,000 senior exemption on county taxes and has also adopted the long-term-resident exemption for county taxes. Most Miami-Dade cities also give $50,000 off city taxes, but Aventura and Golden Beach give $25,000 and Florida City, Indian Creek and Miami Shores give none (Miami-Dade Property Appraiser, Senior Exemptions Benefit Table 2026). | 65+ | $38,686 household adjusted gross income for 2026 (indexed each year by the Department of Revenue). |
| Georgia | Senior Exemptions: $4,000 county exemption (65+), school tax exemption (62+) and floating inflation-proof exemption (62+) | Age 65+: $4,000 off the assessed value for county taxes. Age 62+: up to $10,000 off the assessed value for school taxes. Age 62+: a floating county exemption that keeps your county taxable value from rising with market value, if your appraised value has gone up more than $10,000. Many counties give bigger senior exemptions (Fulton: $50,000 off county operations at 65 with no income limit). | 65+ | $10,000 net income (you and spouse, prior year, after excluding retirement income up to the Social Security maximum) for the $4,000 and school exemptions; $30,000 household income for the 62+ floating exemption. |
| Georgia | Property Tax Deferral for the Elderly | Lets you put off (not cancel) paying part or all of your homestead property tax. The deferred tax plus interest becomes a lien paid when the home is sold or ownership changes. | 62+ | $15,000 gross household income |
| Hawaii | Higher Home Exemption for Owners 65 and Older (Honolulu) | $160,000 instead of $120,000 off the assessed value in Honolulu; $180,000 from the tax year starting July 1, 2027 (Ordinance 25-42). | 65+ | None |
| Idaho | Property Tax Reduction (Circuit Breaker) | Reduces the property tax on your home and up to one acre by $250 to $1,500, depending on your income (the lower the income, the larger the reduction). It shows up on your December tax bill. It does not reduce fees like solid waste or irrigation. | 65+ | For the 2027 program: total 2026 income of you and your spouse, after deducting medical and funeral expenses, of $40,030 or less (includes Social Security and pensions). |
| Illinois | Senior Citizens Homestead Exemption | Reduces your EAV by $8,000 in Cook County and counties next to Cook, or $5,000 in all other counties. | 65+ | None |
| Illinois | Low-Income Senior Citizens Assessment Freeze Homestead Exemption (Senior Freeze) | Freezes the EAV of your home at its base-year level as long as you keep qualifying, so rising market values do not raise your taxable value. Your bill can still rise if tax rates go up or you add improvements. | 65+ | $75,000 total household income for tax year 2026 (payable 2027); $77,000 for 2027; $79,000 for 2028 and after. (Cook County lists $65,000 of 2024 income for tax year 2025.) |
| Illinois | Senior Citizens Real Estate Tax Deferral Program | The state pays your property tax (up to $7,500 a year) as a loan at 3% simple interest (6% still applies to taxes deferred for tax years 2022 and earlier). It is repaid when you sell, within one year after death, or 90 days after the home stops qualifying. Total deferral cannot exceed 80% of your equity. | 65+ | $75,000 household income for tax year 2025, $77,000 for 2026, $79,000 for 2027 and after. |
| Indiana | Over 65 Credit | $150 off your property tax bill (replaced the old over-65 assessed value deduction starting with 2026 bills). | 65+ | Federal AGI from two years before the tax year: $60,000 single, $70,000 joint (for 2026-pay-2027 bills, 2025 AGI). |
| Indiana | Over 65 Circuit Breaker Credit | Keeps the property tax on your homestead from going up more than 2% over last year's tax. | 65+ | $61,680 single / $71,960 married for 2026-pay-2027 bills ($60,000 / $70,000 for pay 2026), adjusted yearly by the Social Security COLA. |
| Iowa | Homestead Tax Exemption for Claimants 65 or Older | An extra $6,500 of taxable value is exempt, on top of the 10% homestead exemption. | 65+ | None |
| Iowa | Elderly and Disabled Property Tax Credit (and 70+ tax freeze credit) | A credit against the property tax on your home: 100% of the tax if 2025 household income was under $13,855, falling in steps (85%, 70%, 50%, 35%, 25%) to no credit at $26,895 or more. Owners 70 or older with household income at or below 250% of the federal poverty level can instead get a credit that holds their property tax at the base-year amount. | 65+ | For 2026 claims (2025 income): under $26,895 for the regular credit. 70+ freeze credit: at or below 250% of the federal poverty level, which is $39,125 for one person, $52,875 for two, $66,625 for three, $80,375 for four, plus $13,750 for each extra person. |
| Kansas | Homestead Property Tax Refund (Form K-40H) | A refund of part of the general property tax you paid on your home, up to $700. The percentage depends on your household income. | 55+ | $43,389 household income for the 2025 claim (filed by April 15, 2026). KDOR had not yet posted the 2026-claim limit (for filing January 1-April 15, 2027) as of October 23, 2026. |
| Kansas | Property Tax Relief for Low Income Seniors - SAFESR (Form K-40PT) | A refund of 75% of the general property tax you paid on your home, with no dollar cap. | 65+ | $25,380 household income for the 2025 claim; 2026-claim limit not yet posted by KDOR. |
| Kansas | Property Tax Relief for Seniors and Disabled Veterans (Form K-40SVR) | Refunds any increase in your home's property tax above the tax in your base year, which in effect freezes your tax at the base-year amount. | 65+ | $58,041 household income (Kansas adjusted gross income of the household) for 2025. The statutory $50,000 limit is raised each year by the federal cost-of-living adjustment; KDOR had not posted the 2026 figure as of October 23, 2026. |
| Kentucky | Homestead Exemption (age 65 or older) | $49,100 off the assessed value of your home for the 2025-2026 assessment years (set every two years for inflation). Example from the Department of Revenue: a $200,000 home is taxed on $150,900. | 65+ | None |
| Louisiana | Special Assessment Level (assessment freeze) | Freezes the assessed value of your home at the level of the first year you qualify. Your tax rate (millage) can still change, so your bill can still go up. The freeze ends if the home's value rises more than 25% from construction, or when the home is sold. | 65+ | Federal adjusted gross income for the year before you apply may not exceed $100,000, adjusted yearly for inflation from tax year 2026 (East Baton Rouge Parish lists $102,700; Jefferson Parish says to call for the current figure). Married filing separately: both returns are added together. Act 220 of 2025 would raise the limit to $150,000 from January 1, 2027 (indexed from 2028) if voters approve it at the November 3, 2026 statewide election. |
| Maine | State Property Tax Deferral Program | The State pays the property tax on your home (plus up to two years of past-due tax) every year you take part. It is a loan: you, your estate or heirs repay the total plus interest when you leave the program, sell or die. The State puts a lien on the home. | 65+ | Income for the previous calendar year under $80,000 (combined for all owners). Liquid assets under $100,000 for one owner or $150,000 combined for multiple owners (retirement accounts, vehicles and real estate do not count). |
| Maryland | Local senior and veteran credits (county option) | Counties and Baltimore City may add their own credits. Example, Montgomery County: a Senior Property Tax Credit for people 65+ who qualify for the State Homeowners' Tax Credit or the county supplement; a 20% county tax credit for 7 consecutive years for people 65+ who have owned and lived in the home 40+ consecutive years (assessment $700,000 or less) or are retired military (assessment $550,000 or less); and a disabled-veteran credit of 25% (50%-74% rating) or 50% (75%+ rating) of county tax. | See the rule | Depends on the county. |
| Massachusetts | Senior Exemptions (Clauses 41, 41B, 41C, 41C½; alternative Clause 17D) | Clauses 41, 41B and 41C: $500 off your tax bill; towns may raise 41C up to $1,000. Clause 41C½: 5% of the town's average residential value, up to 20% if the town votes. Example: Boston (Clause 41C, FY2027) gives $1,000 plus up to another $1,000 of city relief. | 70+ | Set by clause and by town. Clause 41 starts at $6,000 single / $7,000 married; 41C½ can go up to the Circuit Breaker limit. Example, Boston Clause 41C for FY2027: gross income up to $26,687 single or $40,031 married (including the Social Security allowance) and assets (not counting the home) up to $41,080 single or $56,485 married. |
| Massachusetts | Senior Tax Deferral (Clause 41A) | You can put off paying all or part of your property tax each year. The deferred tax plus interest (8%, or less if your town votes) becomes a lien and is due when you sell or die (unless your surviving spouse keeps deferring). Total deferred tax and interest cannot exceed 50% of your share of the home's value. | 65+ | Prior-year gross receipts of $20,000 or less (combined if married), or up to the Circuit Breaker income limit if your town has voted to raise it (DOR guide, rev. 11/2016). |
| Massachusetts | Senior Circuit Breaker Tax Credit | A refundable state income tax credit when your property tax plus half your water and sewer charges is more than 10% of your income. Maximum credit for tax year 2025: $2,820. You get it even if you owe no income tax. | 65+ | Tax year 2025: total Massachusetts income up to $75,000 single, $94,000 head of household, $112,000 married filing jointly. Home's assessed value (January 1, 2025, before residential exemption) up to $1,298,000. |
| Michigan | Summer Property Tax Deferment | Lets you put off paying your summer property tax until February 14 of the next year, with no penalty or interest. | 62+ | Gross household income for the prior calendar year of $40,000 or less. |
| Minnesota | Homestead Credit Refund (homeowners' property tax refund) | A state refund of part of your property tax, based on your income and tax. A second refund (the 'special refund') is available if your net property tax on the same home rose more than 12% and at least $100 from 2025 to 2026, for reasons other than your improvements. A 2025 law change raised 2025 homeowner refunds by nearly 15%. | 65+ | For the 2026 refund (based on 2025 income): household income less than $142,490. The special refund has no income limit. |
| Minnesota | Property Tax Deferral for Senior Citizens | You pay property tax equal to 3% of your prior-year household income; the State pays the rest as a loan (a lien on the home). You repay it with interest (variable, not over 5%) when you sell or cancel. | 65+ | Total household income of $96,000 or less. |
| Mississippi | Homestead Exemption - Tier 2 (Age 65+ or Totally Disabled) | The first $7,500 of assessed value is exempt from all property taxes. Homes are assessed at 10% of true value, so this covers about the first $75,000 of a home's value. After the first year the exemption can grow to cover most later increases in assessed value. | 65+ | None |
| Missouri | Missouri Property Tax Credit (circuit breaker), Form MO-PTC | A credit (refund) of part of the real estate tax you paid on your home: up to $1,100 for owners who owned and lived in the home all year (up to $750 for renters and part-year owners). The amount depends on the tax you paid and your total household income. | 65+ | 2025 claim, owners who owned and occupied the home all year: total household income (taxable and nontaxable) of $30,000 or less if single, $34,000 or less if married filing combined. Renters and part-year owners: $27,200 single, $29,200 married. A 100% service-connected disabled veteran does not count VA payments. |
| Missouri | Senior Citizen Property Tax Freeze Credit (county option, age 62+) | Where adopted, it freezes the county's (or city's) part of your real estate tax at the amount owed in your first eligible year; you get a credit for any increase after that. It does not freeze taxes of school districts or other districts unless they also take part. If your tax later falls, the lower year becomes your new base. | 62+ | None |
| Montana | Montana Elderly Homeowner/Renter Credit | A refundable state income tax credit of up to $1,150, based on your household income and property tax (or rent). | 62+ | Total household income less than $45,000. |
| Nebraska | Homestead Exemption - Category 1 (persons 65 or older) | Exempts a percentage (100% down to 10%, based on household income) of your home's taxable value, up to the 'exempt amount': the county's average assessed value of a single-family home or $40,000, whichever is greater. In Douglas County (Omaha) the 2026 maximum exempt amount is $302,282. The state pays that share of your tax to the county. | 65+ | 2026 applications (2025 household income): full exemption up to $37,000.99 single or $43,400.99 married/closely related; partial exemption up to $54,300.99 single or $64,500.99 married; none above that. Household income includes all Social Security. |
| Nevada | No statewide senior break | — | — | — |
| New Hampshire | Elderly Exemption (RSA 72:39-a, local option) | A set amount is taken off your home's assessed value, bigger as you get older. The amounts are set by each town. Manchester: $240,000 (age 65-74), $325,000 (75-79), $435,000 (80+). Portsmouth 2026: $375,000, $450,000, $525,000. | 65+ | Set by each town. Manchester: total income from all sources up to $47,000 single / $63,000 married, assets up to $100,000 single / $130,000 married, not counting the home. Portsmouth 2026: $55,534 single / $72,804 married, assets up to $500,000. |
| New Jersey | Senior Freeze (Property Tax Reimbursement) | The state pays you back any increase in your property tax over your 'base year' (the first year you qualified), so your net tax stays frozen. | 65+ | Total household income $168,268 or less for 2024 and $172,475 or less for 2025 (2025 application). |
| New Jersey | Stay NJ - Property Tax Relief for Senior Citizens | A quarterly state payment toward your property tax, coordinated with your ANCHOR and Senior Freeze benefits. 2027 maximum (for the 2025 tax year): $6,500 if income is $100,000 or less; $5,000 for $100,000.01-$150,000; $4,000 for $150,000.01-$200,000; nothing over $200,000. The 2025-year benefit is paid in February and May 2027. | 65+ | $200,000 total annual income (calculated as for Senior Freeze), FY2027 budget. |
| New Jersey | $250 Property Tax Deduction for Senior Citizens and Disabled Persons | $250 off your property tax bill each year. | 65+ | Income of no more than $10,000 for 2026, not counting (with limits) Social Security, government pensions, disability and retirement benefits (Division of Taxation, Revised 2026 Income Guidelines, N.J.S.A. 54:4-8.40 et seq.). |
| New Mexico | Limitation on Increase in Value for Low-Income Owners 65 or Older or Disabled (value freeze) | Freezes the taxable value of your home at its value in the year you qualify and apply, so later reassessments do not raise it (new improvements can still be added). | 65+ | Prior-year modified gross income (all income of you, your spouse and dependents, including Social Security) of $44,200 or less for tax year 2026. |
| New York | Enhanced STAR | A bigger school tax benefit, figured as if the first $88,500 of your home's full value were exempt (2026-2027 school year). | 65+ | $110,750 or less for 2026 benefits; $113,550 or less for 2027 benefits (combined income of resident owners and spouses; federal AGI minus taxable IRA distributions). |
| New York | Senior Citizens Exemption (RPTL 467) / NYC Senior Citizen Homeowners' Exemption (SCHE) | Cuts the taxable assessment of your home by up to 50% (up to 65% where the locality offers the increased option), with smaller sliding-scale percentages (20%, 10%, 5%) above the local limit. It applies to county, town/city, village and school taxes in places that adopt it. | 65+ | Each locality sets the limit for the 50% exemption anywhere from $3,000 to $50,000; with sliding scales, up to $58,400 for a 5% exemption. New York City: combined income up to $58,399. Social Security counts; IRA distributions generally do not. |
| North Carolina | Elderly or Disabled Exclusion (Homestead Exclusion) | Excludes the greater of $25,000 or 50% of the appraised value of your permanent residence from property tax. | 65+ | Prior-year income (both spouses, all sources except gifts/inheritances from family) of no more than $38,800 for the 2026 tax year and $39,900 for the 2027 tax year; indexed yearly to the Social Security cost-of-living increase. |
| North Carolina | Circuit Breaker Property Tax Deferment | Your property tax is capped at 4% of your income if income is at or under the limit ($38,800 for 2026; $39,900 for 2027), or 5% if income is up to 150% of the limit ($58,200 for 2026; $59,850 for 2027). The rest is deferred, not forgiven: it stays a lien, and the last three years of deferred tax plus interest become due when you die, sell or stop living there. | 65+ | Up to $58,200 (2026 tax year) / $59,850 (2027 tax year); 4% cap at or below $38,800 / $39,900. |
| North Dakota | Homestead Property Tax Credit (seniors 65+ and permanently disabled) | Income $40,000 or less: your home's taxable value is reduced 100%, up to $9,000 of taxable value (about $200,000 of true and full value). Income $40,001 - $70,000: reduced 50%, up to $4,500 of taxable value (about $100,000 of true and full value). | 65+ | $70,000 for the calendar year before the assessment date, including your spouse's and dependents' income. |
| Ohio | Homestead Exemption for Senior Citizens, Disabled Persons and Surviving Spouses | Your home is taxed as if it were worth $29,000 less (tax year 2026 amount). Example from Franklin County: a home appraised at $100,000 is billed as if it were worth $71,000. The dollar savings depend on your local tax rate. The $29,000 is raised for inflation each year. | 65+ | $41,000 Ohio modified adjusted gross income (applicant plus spouse) for 2025, for applications filed in 2026; adjusted for inflation each year. No limit for owners grandfathered from 2013. |
| Oklahoma | Senior Valuation Freeze (Property Valuation Limitation) | Freezes the taxable market value of your home at its value in the year you qualify. Your tax can still change if tax rates change or you make improvements. | 65+ | Set per county each year from HUD figures. Tax year 2026: Oklahoma County $99,000; Tulsa County $90,300 (OTC 2026 list). |
| Oklahoma | Property Tax Credit or Refund (Form 538-H) | A state credit or refund of property tax you paid last year above 1% of your household income, up to $200. | 65+ | $12,000 gross household income for the prior calendar year |
| Oregon | Property Tax Deferral for Disabled and Senior Homeowners | Not an exemption: the state pays your county property taxes every November 15 as a loan. It is repaid with 6% simple interest when the home is sold, you die (unless a qualifying spouse continues), or you leave the program. A lien is placed on the home. | 62+ | $70,000 household income for 2025 (2026 program year); net worth under $500,000 |
| Pennsylvania | Property Tax/Rent Rebate Program | A yearly state rebate of $380 to $1,000 based on income. Homeowners with income of $32,070 or less get an automatic supplement of $190 to $500 (up to $1,500 total) if their property taxes are more than 15% of income, or if they live in Philadelphia, Pittsburgh or Scranton. | 65+ | $48,110 household income per year (current program year) |
| Pennsylvania | Senior Citizen Real Estate Tax Freeze (Philadelphia only) | Freezes your Philadelphia Real Estate Tax bill at the amount from the year you qualify, so it does not go up when your assessment or the tax rate rises. | 65+ | $33,500 single / $41,500 married (applies for 2022 and later years) |
| Rhode Island | Elderly (65+) Exemption (local amounts) | Set by each town: a flat amount off assessed value, a tax credit, or an income-based exemption; some towns also allow a senior tax freeze. Example (Providence, fiscal year 2026-27): $89,286 off assessed value for owners 65 or older, but the tax saving cannot exceed $750; owners 62-64 who receive Social Security get $54,762 off (saving capped at $460). | 65+ | Varies by town; Providence's 65+ exemption has no income limit in its ordinance. |
| Rhode Island | Property Tax Relief Credit (Form RI-1040H) | A state credit or refund for property tax (or 20% of rent) on your home that is more than 3% to 6% of your household income, depending on income. For tax year 2025 (claims filed in 2026) the maximum is $700. The amount is adjusted every year for inflation. | 65+ | $40,730 total household income for tax year 2025 (2025 Form RI-1040H); adjusted for inflation each year |
| South Carolina | Homestead Exemption (65+, Totally and Permanently Disabled, or Legally Blind) | The first $50,000 of your home's fair market value is exempt from county, city, school and special assessment property taxes. For property tax year 2026 only, people who were eligible for this exemption in tax year 2025 and still qualify get an additional $25,000, so $75,000 in total (FY2026-27 budget proviso 117.220). The extra $25,000 is temporary: it is in the one-year state budget, not in the permanent law. | 65+ | None |
| South Dakota | Assessment Freeze for the Elderly and Disabled | Keeps the taxable value of your home from rising: if the home's value goes up, you keep paying tax on the earlier, lower value. Covers the house, garage and lot (up to one acre). | 65+ | Previous-year income (federal AGI plus other income including Social Security) under $56,595 for a one-person household or under $66,885 for a multiple-member household (DOR brochure, December 2025) |
| South Dakota | Homestead Exemption (Property Tax Deferral) Programs | Not a reduction: lets you put off paying property tax until the home is sold. Program 2 deferred taxes carry 4% interest a year; Program 1 (age 70+, home assessed at $170,000 or less) carries 10% interest and protects you from tax sale. | 70+ | Under $18,470 single / $23,087 multiple-member household (prior year; DOR brochure December 2025) |
| South Dakota | Sales and Property Tax Refund for Senior and Disabled Citizens | A yearly refund check from the state, based on your income (checks go out starting in September). | 65+ | $17,215 single / $23,265 household (2025 income) |
| Tennessee | Property Tax Relief for Elderly and Disabled Homeowners | The state repays part or all of the property tax on your home (it is a reimbursement, not an exemption; you still get and pay your bill). For 2026, relief is figured on up to $33,600 of your home's market value; the dollar amount depends on your assessment, local tax rate and county appraisal ratio. | 65+ | $38,470 combined 2025 income from all sources (applicant, spouse, co-owners) for tax year 2026 |
| Tennessee | Property Tax Freeze (local option) | Freezes the property tax on your home at the amount owed in the first year you qualify, even if tax rates or reappraisal values go up. If your actual tax is ever lower, you pay the lower amount and the frozen amount drops. The base changes if you make improvements that raise the value. In Shelby County, a new applicant for 2026 has taxes frozen at the 2025 tax amount (Shelby County Trustee). | 65+ | Set per county each year by the Comptroller (2026 limits from $38,470 to $69,150; Shelby County, the largest county, $63,470) |
| Texas | Age 65 or Older or Disabled Residence Homestead Exemption | An extra $60,000 off your home's value for school district taxes (so $200,000 in all with the general exemption). Cities, counties and other local units may add their own extra exemption of at least $3,000. You can get either the age 65 or the disability exemption from a school district, not both. | 65+ | None |
| Texas | School Tax Ceiling (tax freeze) for Age 65 or Older or Disabled | Your school district tax on the home cannot go above the amount you paid in the first year you got the 65+ or disabled exemption. The ceiling rises only if you add improvements (like a new room). Counties, cities and junior college districts may also adopt a freeze. | 65+ | None |
| Texas | Tax Deferral for Age 65 or Older, Disabled, or Disabled Veteran Homeowners | You can postpone paying property tax on your home for as long as you own and live in it. The tax is not forgiven: it stays a lien on the home and grows at 5% interest a year. It comes due 181 days after the tax office sends a delinquency notice once the home is no longer your homestead (for example, after you move or die, unless a surviving spouse continues the deferral). | 65+ | None |
| Utah | Homeowner's Credit (Circuit Breaker Tax Abatement) | Your tax is figured on 20% less of your home's market value, plus a credit of up to $1,412 for 2026 (the credit is smaller as income rises). | 67+ | 2025 total household income under $44,221 (federal AGI plus nontaxable income such as Social Security) |
| Utah | Indigent (Low-Income) Abatement and Hardship Abatement | The county can cut your tax by 50% or $1,412, whichever is less. Counties may also offer a low-income deferral (you pay later; interest accrues at half the normal rate). | 65+ | 2025 household income under $44,221; counties also look at assets |
| Utah | Property Tax Deferral for Elderly Property Owners (Mandatory Senior Deferral) | You can put off paying the current year's tax on your home until later. Interest accrues on the deferred tax. It is not forgiven: it is due when you sell, stop reapplying, or the home passes to anyone but a surviving spouse. | 75+ | 2025 household income not more than $88,442 |
| Vermont | No statewide senior break | — | — | — |
| Virginia | Real Estate Tax Relief for the Elderly and Disabled (local option) | Set by each locality: it may exempt, defer, or partly exempt and partly defer the tax on your home. Example, Fairfax County 2026: 100% relief with income up to $60,000; 75% for $60,001-$70,000; 50% for $70,001-$80,000; 25% for $80,001-$90,000, on the home and up to one acre (state law lets localities cover up to ten acres), capped at 125% of the county's mean residential assessment. | 65+ | Set locally. Fairfax County 2026: $90,000 total combined prior-year income; $400,000 net worth |
| Virginia | Real Estate Tax Deferral for the Elderly and Disabled (local option) | Lets you postpone paying the tax (or the increase since you turned 65 or became disabled). The deferred tax is a lien on the home and is paid when the home is sold or after your death. Example, Fairfax County: no penalty, interest at the prime rate plus 1% (no more than 8%), and the total deferred cannot exceed 10% of the home's assessed value. | 65+ | Set locally. Fairfax County 2026: $100,000 income; $500,000 net worth |
| Washington | Property Tax Exemption for Senior Citizens and People with Disabilities | Two benefits. First, you stop paying voter-approved excess levies and part of the state school levy, and depending on income, part of the regular levies. For taxes due in 2026: Level 1 (lowest incomes) exempts regular levies on $60,000 or 60% of the value, whichever is greater; Level 2 exempts regular levies on $50,000 or 35% of the value, whichever is greater (no more than $70,000); Level 3 exempts only excess levies and state school levy Part 2. For taxes due in 2027 and later (applications filed in 2026), 2026 law (ch. 163) raises Level 1 to $80,000 or 80% of the value, whichever is greater, and Level 2 to $70,000 or 45% (no more than $200,000), and the exemption covers the state school levy, which the same law folds into one levy. Second, your home's taxable value is frozen at its value in the first year you qualify. | 61+ | Combined disposable income at or below Income Threshold 3 for your county. King County: for taxes due in 2026, Threshold 1 $60,000, Threshold 2 $72,000, Threshold 3 $84,000; for taxes due 2027-2029, $76,000 / $89,000 / $101,000 (2026 law raised the thresholds to 60%, 70% and 80% of county median household income). Disposable income includes Social Security and pensions, minus costs such as Medicare premiums, prescription drugs and in-home or nursing care. |
| Washington | Property Tax Deferral for Senior Citizens and People with Disabilities | The state pays your property taxes and special assessments (current and delinquent) for you, up to 80% of your equity in the home. You repay with 5% simple interest when you sell, die, or stop living there. | 60+ | Combined disposable income at or below the county Deferral Threshold. King County: $88,998 for taxes due 2024-2026; $113,512 for 2027-2029. |
| West Virginia | Homestead Exemption (age 65 or older, or permanently and totally disabled) | The first $20,000 of your home's assessed value is exempt from property tax. | 65+ | None |
| Wisconsin | Homestead Credit | A refundable state income tax credit for part of your property taxes (or rent). Maximum $1,168 for 2025; the amount depends on household income and property taxes. | 62+ | Household income under $24,680 for 2025 (includes taxable and some nontaxable income, minus $500 for each dependent) |
| Wyoming | Long-term Homeowner's Exemption (age 65+ and 25 years of Wyoming property tax) | 50% of the fair market value of your primary residence and its land (up to 35 acres) is exempt, on the first $3,000,000 of fair market value. These terms come from 2026 HB0045, effective July 1, 2026, and the Department of Revenue describes them for tax year 2027. For tax year 2026 (claims due the fourth Monday in May 2026), the older rule applied: 50% of assessed value, with no dollar cap. | 65+ | None |
Check which breaks fit your age and income.
Eligibility finderGuide: property tax help for seniors.