Senior Property Tax Programs by State (65+)
Every state runs at least one senior property-tax relief program. Most are underclaimed because the eligibility paperwork is buried in the assessor's office. This is the complete free directory — what each state offers and where to apply.
All 50 states + DC
Click each agency link for current eligibility, income limits, and application deadlines. Many programs have annual filing requirements — apply each year.
| State | Program | Apply / Source | HomeStats State |
|---|---|---|---|
| Alabama | 65+ exempt from state property tax (still owe county/municipal); income-conditional below ~$12k for full local exemption | Source ↗ | Alabama data → |
| Alaska | 65+ get $150,000 of assessed value exempt from municipal property tax (state has no statewide property tax) | Source ↗ | Alaska data → |
| Arizona | Senior Property Valuation Protection ("Freeze") for 65+ with income below ~$45,264 (2025); freezes assessed value for renewal | Source ↗ | Arizona data → |
| California | Prop 19 (2021) — 55+ can transfer Prop 13 base to a replacement home statewide up to 3 times; senior property-tax postponement at 62+ | Source ↗ | California data → |
| Colorado | 65+ Senior Homestead Exemption — 50% off first $200k assessed value if owned/occupied 10+ years (state-funded reimbursement) | Source ↗ | Colorado data → |
| Connecticut | Elderly Tax Relief (state-funded "circuit breaker") + many municipal programs for 65+ with income limits | Source ↗ | Connecticut data → |
| Delaware | 65+ Senior School Property Tax Credit up to $500/yr; local senior reductions vary by county | Source ↗ | Delaware data → |
| Florida | Standard $50k homestead + additional Senior Exemption (counties may add $25k-$50k for 65+ below income limit ~$36k); Save Our Homes 3% cap | Source ↗ | Florida data → |
| Georgia | 62+ exempt from state property tax; 65+ may qualify for school-tax exemption (varies by county) | Source ↗ | Georgia data → |
| Hawaii | 60+/65+/70+ tiered home exemption increases (Honolulu County: $140k base + $20k at 65+ + more at 75+) | Source ↗ | Hawaii data → |
| Idaho | Property Tax Reduction (Circuit Breaker) for 65+ with income below ~$37,000 — up to $1,500 reduction | Source ↗ | Idaho data → |
| Illinois | 65+ Senior Citizens Homestead Exemption ($8k base in Cook County, $5k elsewhere) + Senior Assessment Freeze (income below ~$65k) | Source ↗ | Illinois data → |
| Indiana | Over 65 Deduction up to $14k off assessed value if income below ~$30k (single)/$40k (joint) | Source ↗ | Indiana data → |
| Iowa | 65+ Homestead Tax Exemption ($6,500 of taxable value, expanded 2024); Elderly Property Tax Credit | Source ↗ | Iowa data → |
| Kansas | Homestead Refund Program — 55+ disabled, 65+ low-income; max refund ~$700 | Source ↗ | Kansas data → |
| Kentucky | 65+ Homestead Exemption — $48,400 off assessed value (2024-25; adjusted biennially for CPI) | Source ↗ | Kentucky data → |
| Louisiana | 65+ Senior Citizens Special Assessment Level (freezes assessed value if AGI < ~$100k) | Source ↗ | Louisiana data → |
| Maine | LD 290 Property Tax Stabilization (formerly available for 65+; repealed 2023). Property Tax Fairness Credit still available | Source ↗ | Maine data → |
| Maryland | 65+ (or qualifying disabled) State Senior Tax Credit + Homeowners Property Tax Credit (income-conditional) | Source ↗ | Maryland data → |
| Massachusetts | Clause 41C/41D — 65+ exemption ($1k base, towns can increase); Senior Circuit Breaker income tax credit up to $2,590 | Source ↗ | Massachusetts data → |
| Michigan | Homestead Property Tax Credit — phases out above ~$60k income; 100% disabled veterans exempt | Source ↗ | Michigan data → |
| Minnesota | Senior Citizens Property Tax Deferral (defer property tax above 3% of household income for 65+ with income < $96k) | Source ↗ | Minnesota data → |
| Mississippi | 65+ exempt from property tax on first $7,500 of assessed value (full exemption for some homestead categories) | Source ↗ | Mississippi data → |
| Missouri | Senior Citizens Property Tax Credit ("Circuit Breaker") up to $1,100 for 65+ low-income; SB 190 (2024) caps senior property-tax growth at county option | Source ↗ | Missouri data → |
| Montana | Elderly Homeowner Tax Credit up to $1,150 (income-conditional) | Source ↗ | Montana data → |
| Nebraska | Homestead Exemption for 65+ (income-conditional); LB 1107 caps senior school-tax increases | Source ↗ | Nebraska data → |
| Nevada | 62+ Senior Property Tax Assistance Program (rebate on rental + property tax for income < ~$30k) | Source ↗ | Nevada data → |
| New Hampshire | Elderly Exemption (town-by-town variation; typical $74k-$210k off assessed value at 65+/75+/80+ tiers) | Source ↗ | New Hampshire data → |
| New Jersey | Senior Freeze (PTR-1) — reimburses property tax increases above the freeze year for 65+ with income below ~$163k (2024) | Source ↗ | New Jersey data → |
| New Mexico | 65+ Property Valuation Limitation (freezes assessed value if income < $44,500); Low-Income Property Tax Rebate | Source ↗ | New Mexico data → |
| New York | STAR (School Tax Relief) Basic for all owners, Enhanced STAR for 65+ with income below ~$98,700; Senior Citizens Exemption (counties) | Source ↗ | New York data → |
| North Carolina | Elderly/Disabled Homestead Exclusion — $25k or 50% (greater of) off assessed value at 65+ with income below ~$36,700 | Source ↗ | North Carolina data → |
| North Dakota | Homestead Property Tax Credit for 65+ low-income (up to $5,625 reduction) | Source ↗ | North Dakota data → |
| Ohio | Homestead Exemption — 65+ get $26,200 of market value off assessed value (income-conditional after 2014) | Source ↗ | Ohio data → |
| Oklahoma | 65+ Senior Valuation Limitation (freezes valuation if income < $79,800 in 2024); Senior Property Tax Credit | Source ↗ | Oklahoma data → |
| Oregon | Senior & Disabled Citizen Property Tax Deferral — defer property tax (state pays + lien) for 62+ with income < ~$58,500 | Source ↗ | Oregon data → |
| Pennsylvania | PA Property Tax/Rent Rebate — up to $1,000 for 65+ with income < $46,520 (2024 expansion) | Source ↗ | Pennsylvania data → |
| Rhode Island | RI Property Tax Relief Credit (low-income); city-level senior exemptions (e.g. Providence) | Source ↗ | Rhode Island data → |
| South Carolina | 65+ Homestead Exemption — first $50k of fair market value exempt; ATI exemption caps reassessment | Source ↗ | South Carolina data → |
| South Dakota | Senior Citizens Tax Freeze (income < $40,500 single / $50,000+ joint at 65+); Property Tax Reduction for very-low-income | Source ↗ | South Dakota data → |
| Tennessee | Property Tax Relief for 65+ with income below ~$36,370 (rebate of property tax on first $30,900 of value) | Source ↗ | Tennessee data → |
| Texas | 65+ Over-65 Exemption (additional $10k school-tax exemption above $100k homestead) + Tax Ceiling — school tax FROZEN at age 65 | Source ↗ | Texas data → |
| Utah | Circuit Breaker (Renter & Homeowner) for 66+ with income < $40,840 (2024); county tax abatement for indigent | Source ↗ | Utah data → |
| Vermont | Property Tax Credit (income-conditional; many seniors qualify for adjusted school-tax rate) | Source ↗ | Vermont data → |
| Virginia | 65+ Real Estate Tax Relief (county-by-county; income/asset limits vary) | Source ↗ | Virginia data → |
| Washington | Senior Citizen and Disabled Persons Exemption — full or partial property tax exemption at 61+ with income below state-set tiers | Source ↗ | Washington data → |
| West Virginia | Senior Citizen Tax Credit (refundable) for 65+ low-income; Homestead Exemption $20k of assessed value at 65+ | Source ↗ | West Virginia data → |
| Wisconsin | Property Tax Deferral Loan Program (62+ with income < $20k); Lottery and Gaming Credit | Source ↗ | Wisconsin data → |
| Wyoming | Property Tax Refund Program — refunds for 65+ low-income (median household income limit) | Source ↗ | Wyoming data → |
The four common program types
- Exemption — a flat dollar or percentage of assessed value taken off the tax base (e.g., NY Enhanced STAR, Florida Senior Homestead).
- Freeze — locks your assessed value at the year you qualify (e.g., Texas Over-65 Tax Ceiling, Arizona Property Valuation Protection).
- Deferral — defers payment of property tax until home sale or estate (state files a lien). Useful for cash-poor / asset-rich seniors (e.g., Oregon Senior Deferral, Minnesota Deferral).
- Circuit Breaker — refundable credit when property tax exceeds X% of household income (e.g., Idaho Property Tax Reduction, Vermont Property Tax Credit).
How to apply
- Find your county assessor's website — the state-level link above will direct you.
- Submit the application before the deadline — most are due 30-90 days after assessment notices, with a few states accepting year-round.
- Provide proof of age + ownership + occupancy — driver's license, deed, utility bill in your name.
- Provide income documentation if the program is income-conditional — most use prior-year tax return AGI.
- Renew annually in the states that require it (most). Some programs auto-renew once you're enrolled.
Sources: Each state's Department of Revenue or Property Tax Division (linked per row). Consolidated reference: National Conference of State Legislatures Senior Property Tax page (ncsl.org) and AARP's state-by-state property tax guide (aarp.org). Eligibility rules and dollar amounts change annually — verify with your assessor before relying on a specific figure.