National reference
Senior property tax exemptions by state
✓ Verified August 2026 against official county pages.
Every state gives homeowners of a certain age some kind of property tax break — but the age, the paperwork, and what it's actually worth differ wildly, and almost none of it happens automatically. Here is each state's headline senior program with its deadline; the state pages carry the full exemption list, forms, and filing details.
| State | Program | What it's worth | Deadline | |
|---|---|---|---|---|
| Alabama | Over-65 / disability exemptions | Homeowners 65+ are fully exempt from the STATE portion of property tax — as is anyone blind or totally disabled — with larger county exemptions under state income tests | Claim during the October 1 – January 1 window | Details → |
| Alaska | Senior / disabled veteran exemption ($150,000, statewide) | Mandatory in every taxing municipality: the first $150,000 of assessed value is exempt on the primary residence of homeowners 65+ (widows/widowers 60+) and veterans with 50%+ service-connected disability | Apply by March 15 with your borough assessor | Details → |
| Arizona | Senior Property Valuation Protection (the 'senior freeze') | Freezes the limited property value for qualifying homeowners 65+ under county income limits — it freezes the value, not the tax | Apply between January 1 and September 1 (renewal every three years) | Details → |
| Arkansas | Amendment 79 senior/disabled freeze | Freezes the taxable value of the homestead for owners 65+ or disabled — the value can't rise while you own and occupy (improvements excepted) | Register with the county assessor when you qualify | Details → |
| California | Prop 19 base-value transfer (55+, disabled, disaster) | Homeowners 55+ (or disabled, or disaster victims) can move their low factored base-year value to a new California home up to three times | Claim within the statutory window around the move | Details → |
| Colorado | Senior homestead exemption | 50% of the first $200,000 of the home's actual value is exempt — for homeowners 65+ on January 1 who have owned and occupied it as their primary residence for 10 consecutive years (surviving spouses can qualify too); the state reimburses the county for the difference | Apply by July 15 (late applications accepted through August 15, without appeal rights) | Details → |
| Connecticut | Elderly & disabled circuit breaker | State-mandated credits for homeowners 65+ or disabled under income limits, with many towns adding local-option relief on top | Apply with your town assessor (biennial filing window, typically February–May) | Details → |
| Delaware | Senior School Property Tax Credit | 50% off school property taxes (up to the statutory cap) for homeowners 65+ meeting Delaware residency requirements | Apply by April 30 through your county | Details → |
| Florida | Senior (65+) local-option exemption | Counties and cities can adopt an extra homestead exemption of up to $50,000 for homeowners 65+ under an annually adjusted household income limit — and some also allow an exemption of the home's full assessed value for 65+ owners who have lived 25+ years in a home worth under $250,000 | March 1, where offered | Details → |
| Georgia | Senior exemptions (62+/65+) | $4,000 county exemption at 65+ (income of you and your spouse ≤ $10,000), up to $10,000 off assessed value for school taxes at 62+ (income ≤ $10,000), and a floating inflation-proof county exemption at 62+ (income ≤ $30,000) — plus larger county-specific senior exemptions in much of metro Atlanta | April 1 | Details → |
| Hawaii | Senior and low-income programs | Larger home exemptions at 65+, plus county circuit-breaker style credits for income-qualified owner-occupants (Honolulu caps tax at a share of income for those who qualify) | County application windows (Honolulu's credit window runs to September 30) | Details → |
| Idaho | Property Tax Reduction (circuit breaker) | Reduces the bill by up to a set amount for income-qualified homeowners 65+, widows/widowers, disabled persons, and veterans with 10%+ service-connected disability | Apply with the county assessor by the spring deadline (mid-April) | Details → |
| Illinois | Senior Citizens Homestead Exemption (65+) | An additional EAV cut of up to $8,000 in Cook and contiguous counties, $5,000 elsewhere | Annual application required in Cook County | Details → |
| Indiana | Over-65 deduction & circuit breaker credit | An additional deduction and a credit limiting bill growth for homeowners 65+ under income and assessed-value limits | File by January 5 | Details → |
| Iowa | 65+ homestead exemption | An additional $6,500 reduction in taxable value for homeowners 65 and older | File by July 1 (one time) | Details → |
| Kansas | Seniors' and veterans' refund freeze ('golden years') | Refunds the growth in tax above a base year for qualifying seniors and disabled veterans under income limits | Claim annually with the state | Details → |
| Kentucky | Homestead Exemption (65+ or disabled) | $49,100 of assessed value exempt for the 2025–2026 biennium (indexed every two years) for homeowners 65+ or classified totally disabled | Apply once with your PVA (Form 62A350) | Details → |
| Louisiana | Special Assessment Level (senior freeze) | Freezes the assessed value of the homestead for homeowners 65+ with household adjusted gross income at or below the indexed ceiling (about $100,000 for 2026) | Apply with your parish assessor | Details → |
| Maine | State property tax deferral (seniors/disabled) | The state pays the taxes for income- and asset-qualified homeowners 65+ or permanently disabled, recovered later from the estate or sale | Apply January 1 – April 1 through the town | Details → |
| Massachusetts | Senior exemptions (Clause 41C and kin) | Statutory exemptions for homeowners 65+/70+ under local income and asset limits — amounts and clauses vary by community adoption | Apply with your assessors (commonly by April 1 or 3 months after the actual bill) | Details → |
| Minnesota | Senior citizens' property tax deferral | Caps out-of-pocket taxes at 3% of income for qualifying homeowners 65+ — the rest defers as a state lien | Apply with the state | Details → |
| Mississippi | Over-65 / disability homestead exemption | Full exemption from taxes on the first $7,500 of assessed value — $75,000 of true value — for homeowners 65+ or 100% disabled | Apply between January 1 and April 1 (once, when you qualify) | Details → |
| Missouri | Senior tax credit (county-option freeze) | Counties may freeze the tax bill for eligible homeowners 62+ on their primary residence under 2023's SB 190 framework — adoption and details vary by county | Annual application where adopted | Details → |
| Montana | Elderly homeowner/renter credit | A refundable income-tax credit up to about $1,150 for Montanans 62+ under income limits — homeowners and renters alike | Claimed on the Montana income tax return | Details → |
| Nebraska | Nebraska Homestead Exemption | Income-tested exemption of part or all of the home's value for homeowners 65+, people with qualifying disabilities, and certain veterans and surviving spouses | File EVERY year between February 2 and June 30 | Details → |
| New Hampshire | Elderly exemption | Town-adopted amounts (often substantial) for homeowners 65+ meeting residency, income, and asset limits — tiers typically rise at 75 and 80 | Apply by April 15 with your town | Details → |
| New Jersey | Senior Freeze (Property Tax Reimbursement) | Reimburses qualifying homeowners 65+/disabled for property tax increases above their base year, under income limits | Annual application (Form PTR) | Details → |
| New Mexico | 65+/disabled low-income valuation freeze | Freezes the taxable value for homeowners 65+ or disabled under the state income limit | Apply with the county assessor (three consecutive annual filings make it permanent in most counties) | Details → |
| New York | Senior citizens exemption | Up to 50% off assessed value for homeowners 65+ — each town, county, and school district opts in and sets its own income limit anywhere between $3,000 and $50,000, with sliding-scale options for incomes somewhat above the limit | File by Taxable Status Day (March 1 in most towns) | Details → |
| North Carolina | Elderly or disabled homestead exclusion | Excludes the greater of $25,000 or 50% of the home's assessed value for homeowners 65+ or totally disabled, under the annually adjusted income limit (about $37,000 recently) | Apply by June 1 (Form AV-9) | Details → |
| North Dakota | Homestead Property Tax Credit (65+/disabled) | Income-tested reduction of taxable value for homeowners 65+ or permanently disabled | Apply by April 1 with your assessor | Details → |
| Ohio | Homestead exemption (65+ or disabled, income-tested) | Shields $29,000 of market value from tax for 2026 (indexed annually) for homeowners 65+ or permanently disabled, with household income under $41,000 for 2026 applications (2025 Ohio adjusted gross income) | File by December 31 with your county auditor | Details → |
| Oklahoma | Senior Valuation Freeze | Freezes the taxable fair cash value of the homestead for owners 65+ with household income at or below the county's HUD median (limit varies by county) | File with the county assessor | Details → |
| Oregon | Senior and disabled citizen deferral | The state pays the property taxes for qualifying homeowners 62+ or disabled (income and equity tests); repayment with interest comes from the estate or sale | Apply January 1 – April 15 | Details → |
| Pennsylvania | Property Tax/Rent Rebate (PTRR) | A state rebate program for income-qualified homeowners and renters 65+, widows/widowers 50+, and people with disabilities | Annual application with the PA Department of Revenue | Details → |
| Rhode Island | Senior, veteran & disability exemptions | Every municipality offers some mix of dollar or percentage exemptions for seniors, veterans, and disabled homeowners — amounts vary widely | Town deadlines (often March–April) | Details → |
| South Carolina | Homestead Exemption ($50,000) | Full exemption of the first $50,000 of fair market value for homeowners 65+, totally and permanently disabled, or legally blind — after one year of residency | Apply with the county auditor | Details → |
| South Dakota | Senior/disabled assessment freeze | Freezes the assessed value of the dwelling for homeowners 65+ or disabled under income and home-value limits | Apply with the county treasurer by April 1 each year | Details → |
| Tennessee | State tax relief (elderly, disabled, disabled veterans) | Reimburses part or all of the tax on a capped amount of home value for income-qualified homeowners 65+ or disabled, and for service-disabled veterans (larger cap, no income test) | Apply with your county trustee when paying the bill (within the program's window after the due date) | Details → |
| Texas | Over-65 or disabled additional exemption | An additional $60,000 school-district exemption (Tax Code 11.13(c)), plus a ceiling on your school taxes once you qualify — confirm ceiling details with your appraisal district | File when you qualify | Details → |
| Utah | Circuit breaker (renter/homeowner credit) | Income-tested relief for homeowners and renters 66+ (or surviving spouses) that abates part of the tax | Apply with your county by September 1 | Details → |
| Virginia | Elderly & disabled tax relief (local programs) | Nearly every locality runs an exemption, deferral, or freeze for homeowners 65+ or disabled under local income and asset limits — design and amounts vary widely | Annual application with local deadlines (often spring) | Details → |
| Washington | Senior citizen & disabled persons exemption | Income-tested relief for homeowners 61+ by December 31 of the assessment year (57+ for the surviving spouse of a participant, or any age if unable to work because of a disability): freezes the taxable value and exempts a portion of levies, with income thresholds set per county from median household income | Apply with your county assessor | Details → |
| West Virginia | Homestead Exemption ($20,000) | Removes $20,000 of assessed value for homeowners 65+ or permanently and totally disabled, on the owner-occupied home (two-year residency requirement) | File with the county assessor by December 1 for the coming tax year | Details → |
| Wyoming | Long-term homeowner exemption (50%) | For owners (or spouses) 65+ who have paid Wyoming residential property taxes for 25+ years and occupy the home 8+ months a year: 50% off the primary structure and up to 35 acres | Annual application with the county assessor | Details → |
Where relief isn't age-gated
These states help through programs that don't turn on age — income-based credits, caps, and local hardship exemptions that a senior on a fixed income often qualifies for anyway:
- Maryland exemptions — e.g. the Homestead Tax Credit
- Michigan exemptions — e.g. the Principal Residence Exemption (PRE)
- Nevada exemptions — e.g. the 3% primary-residence tax cap (partial abatement)
- Vermont exemptions — e.g. the Homestead Declaration (HS-122)
- Wisconsin exemptions — e.g. the Lottery and gaming credit
Where a county or city runs its own version of a program, the local amount and deadline can differ from the statewide baseline — confirm with your county assessor (in Texas, your appraisal district) before relying on a date. This is general information, not tax advice.
Common questions
- At what age do seniors qualify for a property tax exemption?
- Most states set it at 65, but not all: Washington starts at 61, Georgia has school-tax exemptions from 62, Utah’s circuit breaker starts at 66, and California’s base-value transfer opens at 55. Several states also require years of ownership — Colorado wants 10 consecutive years in the home.
- Do property taxes stop at 65?
- No state simply stops billing at 65. What you get instead is a discount (a slice of value made exempt), a freeze (your assessed value or bill stops climbing), a credit or refund, or a deferral (the state waits for its money until the home sells). Many programs are also income-tested — the table shows which.
- How do I claim a senior property tax exemption?
- Almost always by application to your county assessor (in Texas, your county appraisal district) — and the deadline matters, because filing late usually means waiting a year. Each state’s page here lists the form and where it goes.