Taxes
Property tax relief for seniors
There's no federal property tax break for seniors. States and local governments offer their own, such as exemptions, credits, circuit breakers, deferrals and tax freezes, often with extra help for older homeowners and sometimes for renters. Your state or local tax office can tell you what's offered where you live.
Rules in your state
Your state runs Property tax relief, so the name, the limits and how to apply depend on where you live.
Who may qualify
| What programs often depend on | Age, veteran status and other traits. Some are tied to income or set an income ceiling. |
|---|
What you may get
| Homestead exemption or credit | Lowers your home's taxable value, or your tax bill directly. The most common kind of relief, and some states give seniors extra. |
|---|---|
| Circuit breaker | Relief when your property tax is more than a set share of your income. Most states set an income ceiling. |
| Deferral | Lets you put off paying property tax until the home changes hands. The deferred tax is then due, usually with interest. |
Good to know
- Most deferral programs are limited to seniors with low incomes.
- Some programs ease the tax for renters as well as homeowners.
- In most cases you pay real estate tax to your local government. Your local government's website, or your state's tax agency, can tell you how to get tax relief.
- Most state and local tax agencies have a taxpayer advocate or ombudsman who can help with tax problems and complaints.
Sources: Lincoln Institute of Land Policy (source 3), USAGov (U.S. General Services Administration) (source 1)
Property tax relief in every state
| State | What it's called |
|---|---|
| Alabama | Homestead exemption for people 65 and older |
| Alaska | Senior citizen property tax exemption |
| Arizona | Senior Property Valuation Protection Option; Property Tax Refund (Credit) Claim |
| Arkansas | Age 65 or disabled assessment freeze; Homestead Property Tax Credit |
| California | Homeowners' Exemption; Base year value transfer for people 55 and older (Proposition 19); Property Tax Postponement Program |
| Colorado | Senior Property Tax Exemption; Property Tax, Rent, and Heat Rebate (PTC Rebate) |
| Connecticut | Homeowners' Elderly/Disabled (Circuit Breaker) Tax Relief Program; Renters' Rebate for Elderly/Disabled Renters |
| Delaware | Senior School Property Tax Credit; County property tax exemptions for residents 65 and older |
| District of Columbia | Senior Citizen or Disabled Property Owner Tax Relief; Individual Income Property Tax Credit (Schedule H); Low-Income Senior Citizen Property Tax Deferral |
| Florida | Homestead Exemption and Save Our Homes assessment limitation; Additional homestead exemptions for persons 65 and older; Homestead Tax Deferral |
| Georgia | State homestead exemptions for seniors; Local homestead exemptions, valuation freezes and the statewide floating homestead exemption |
| Hawaii | County home exemptions; Credit for Low-Income Household Renters |
| Idaho | Property Tax Reduction program; Homeowner's Exemption; Property Tax Deferral program |
| Illinois | Senior Citizens Homestead Exemption; Low-Income Senior Citizens Assessment Freeze Homestead Exemption; Senior Citizens Real Estate Tax Deferral Program |
| Indiana | Over 65 Circuit Breaker Credit; Over 65 Credit |
| Iowa | Homestead Tax Exemption for Claimants 65 Years of Age or Older; Iowa Property Tax Credit for elderly and disabled homeowners |
| Kansas | Property Tax Relief Claim for Seniors and Disabled Veterans (K-40SVR); Kansas Homestead Refund (K-40H); Kansas Property Tax Relief for Low Income Seniors (SAFESR, K-40PT) |
| Kentucky | Homestead Exemption |
| Louisiana | Special Assessment Level; Homestead Exemption |
| Maine | Property Tax Fairness Credit; Maine Resident Homestead Property Tax Exemption; State Property Tax Deferral Program |
| Maryland | Homeowners' Property Tax Credit Program; Renters' Tax Credit Program; Homestead Property Tax Credit |
| Massachusetts | Senior Circuit Breaker Tax Credit; Senior property tax exemptions (Clauses 41, 41B, 41C and 41C½); Property tax deferral for people 65 and older (Clause 41A) |
| Michigan | Homestead Property Tax Credit; Principal Residence Exemption |
| Minnesota | Homestead Credit Refund (for homeowners); Renter's Credit; Property Tax Deferral for Senior Citizens |
| Mississippi | Homestead Exemption, age and disability tier (Tier 2) |
| Missouri | Missouri Property Tax Credit Claim; Senior homestead property tax credit (county option, age 62 and older) |
| Montana | Homestead Reduced Tax Rate; Montana Elderly Homeowner/Renter Credit; Property Tax Assistance Program (PTAP) |
| Nebraska | Nebraska Homestead Exemption |
| Nevada | Partial abatement for an owner's primary residence (3% tax cap) |
| New Hampshire | Elderly Exemption; Low and Moderate Income Homeowners Property Tax Relief; Tax Deferral for Elderly and Disabled |
| New Jersey | Affordable New Jersey Communities for Homeowners and Renters (ANCHOR); Stay NJ Property Tax Credit Program; Senior Freeze (Property Tax Reimbursement) |
| New Mexico | Valuation freeze (limitation on increase in value for persons 65 or older or disabled); Property Tax Rebate for Persons 65 or Older |
| New York | Enhanced STAR (School Tax Relief); Senior Citizens Exemption; Real Property Tax Credit (Form IT-214) |
| North Carolina | Elderly or Disabled Exclusion; Circuit Breaker Property Tax Deferment Program |
| North Dakota | Primary Residence Credit; Homestead Property Tax Credit; Renter's Refund |
| Ohio | Homestead Exemption for Senior Citizens, Disabled Persons and Surviving Spouses |
| Oklahoma | Senior Valuation Limitation; Additional Homestead Exemption; Claim for Credit or Refund of Property Tax (Form 538-H) |
| Oregon | Property Tax Deferral for Disabled and Senior Homeowners |
| Pennsylvania | Homestead and Farmstead Exclusion; Property Tax/Rent Rebate Program |
| Rhode Island | Property Tax Relief Credit; Local elderly exemptions and tax freezes |
| South Carolina | Homestead Exemption; Legal Residence Special Assessment Ratio (4%) |
| South Dakota | Assessment Freeze for the Elderly and Disabled; Tax Refund for Senior and Disabled Citizens; Homestead Exemption Program (property tax deferral) |
| Tennessee | Property Tax Relief Program; Property Tax Freeze |
| Texas | Age 65 or Older Residence Homestead Exemption; School District Tax Ceiling (age 65 or older or disabled); Tax Deferral for Age 65 or Older or Disabled Homeowners |
| Utah | Homeowner's Tax Credit; Renter's Credit; Property Tax Deferral for Elderly Property Owners |
| Vermont | Vermont Property Tax Credit; Renter Credit |
| Virginia | Real Estate Tax Relief for the Elderly and Disabled (local programs) |
| Washington | Property Tax Exemption Program for Senior Citizens and People with Disabilities; Property Tax Deferral Program for Senior Citizens and People with Disabilities |
| West Virginia | Homestead Exemption; Senior Citizen Tax Credit; Homestead Excess Property Tax Credit |
| Wisconsin | Lottery and Gaming Credit; Wisconsin Homestead Credit |
| Wyoming | Long-Term Homeowners Exemption; Homeowner's Property Tax Exemption; Wyoming Property Tax Refund Program |
Sources
- USAGov (U.S. General Services Administration), How to pay and get help with state and local taxes (official government site). Checked Oct 28, 2026.
- Lincoln Institute of Land Policy, Significant Features of the Property Tax: residential property tax relief programs. Checked Oct 28, 2026.
- Lincoln Institute of Land Policy, Property Tax Relief for Homeowners (policy brief, 2021). Checked Oct 28, 2026.
Was this page helpful?
Report an error on this page
Newsletter
Get an email when the rules change
Benefit figures, deadlines and rules change every year. We'll tell you what changed and what to check, about twice a month.
- Free, about twice a month
- One-click unsubscribe in every email
- We never sell or share your email