Property Tax Relief for Seniors by State 2026: Exemptions, Freezes, Deferrals and Credits

The statewide property tax breaks each state offers older homeowners: exemptions, freezes, circuit breakers and deferrals, with a full page per state giving the age and income limits, the amount, how to apply and the deadline.

Most states give older homeowners some form of property tax relief, but the form differs: an exemption off the home’s value, a freeze on the assessment or the tax, an income-based circuit breaker credit or rebate, or a deferral repaid when the home is sold. The table lists each published state’s programs, each checked against the official source linked beside it (sources).

Official sources Checked against official sources on November 4, 2026. Only programs confirmed on an official state page are listed; a state not yet checked says so in its row.

The table, every state
Common questions

Senior property tax relief programs, by state

Statewide property tax relief programs for older homeowners (each checked against the official source linked beside it)
State	Programs	Types	Full state page
Alabama	H-4 senior homestead exemption (state portion) Alabama Department of Revenue, Homestead Exemptions (Ala. Code §§ 40-9-19 to 40-9-21) H-2 senior homestead exemption (county portion, lower income) Alabama Department of Revenue, Homestead Exemptions H-3 principal-residence total exemption (Ala. Code § 40-9-21) Alabama Department of Revenue, Homestead Exemptions (Ala. Code § 40-9-21)	Homestead exemption	Alabama senior relief
Alaska	Senior citizen property tax exemption (mandatory, statewide) Alaska Statutes AS 29.45.030(e), (f) Local-option senior exemption of value above $150,000 Alaska Statutes AS 29.45.050(i)	Homestead exemption	Alaska senior relief
Arizona	Senior Property Valuation Protection Option ('senior freeze') Arizona Constitution, Article IX, Section 18(7) Property Tax Refund (Credit) for residents 65+ (Form 140PTC) A.R.S. 43-1072, Earned credit for property taxes; residents sixty-five years of age or older Residential property tax deferral for seniors A.R.S. 42-17302 (qualifications); see also A.R.S. 42-17303 and 42-17305	Assessment freeze, Circuit breaker, Tax deferral	Arizona senior relief
Arkansas	Age 65 or disabled homestead assessment freeze (Amendment 79) Arkansas DFA Assessment Coordination Division: Property Tax Relief Homestead Property Tax Credit (Amendment 79, all ages) Arkansas DFA Assessment Coordination Division: Property Tax Relief Amendment 79 homestead assessment cap (all ages) Arkansas DFA Assessment Coordination Division: Property Tax Relief	Assessment freeze, Tax credit	Arkansas senior relief
California	Property Tax Postponement Program (State Controller's Office) California State Controller's Office, Fiscal Year 2026-27 Property Tax Postponement Application and Instructions Proposition 19 base-year value transfer for persons age 55 or older (Revenue and Taxation Code section 69.6) California State Board of Equalization, Proposition 19 Homeowners' Exemption (all ages, not senior-specific) California State Board of Equalization, Homeowners' Exemption	Tax deferral, Assessment freeze, Homestead exemption	California senior relief
Colorado	Senior Property Tax Exemption (Senior Homestead Exemption) Senior Property Tax Exemption Senior Primary Residence Classification (2025 and 2026 only) Senior Primary Residence Classification Property Tax/Rent/Heat (PTC) Rebate Property Tax/Rent/Heat (PTC) Rebate Senior Property Tax Deferral Program Property Tax Deferral Program Overview Property Tax Work-Off Program (local option) Frequently Asked Questions	Homestead exemption, Rebate or refund, Tax deferral, Tax credit	Colorado senior relief
Connecticut	Homeowners' Elderly/Totally Disabled Tax Relief Program (Circuit Breaker) CT Office of Policy and Management, Homeowners Elderly/Disabled Circuit Breaker Tax Relief Program and 2026 Homeowners Q&A booklet; Conn. Gen. Stat. § 12-170aa Renters' Rebate for Elderly/Disabled Renters CT Office of Policy and Management, Renters' Tax Relief Program Q&A booklet 2026; Conn. Gen. Stat. §§ 12-170d, 12-170e, 12-170f Income Tax Credit for Property Taxes Paid (Form CT-1040 Schedule 3) Connecticut DRS, Form CT-1040 Instructions 2025 (Rev. 12/25), Schedule 3	Circuit breaker, Rebate or refund, Tax credit	Connecticut senior relief
Delaware	Senior School Property Tax Credit (14 Del. C. § 1917(c)) Delaware Code Title 14, Ch. 19, Subch. I, § 1917(c): School tax credit for persons 65 or older County property tax exemption for citizens over 65 (9 Del. C. §§ 8131-8141) Delaware Code Title 9, Ch. 81, Subch. II: Citizens Over 65 Years of Age	Tax credit, Homestead exemption	Delaware senior relief
District of Columbia	Senior Citizen or Disabled Property Owner Tax Relief Real Property Tax Reliefs, Credits, and Deductions \| OTR Homestead Deduction (all owner-occupants) Real Property Tax Reliefs, Credits, and Deductions \| OTR Assessment Cap Credit (senior 2% cap) Real Property Tax Reliefs, Credits, and Deductions \| OTR Tax Deferral for Low-Income Senior Property Owners D.C. Code § 47-845.03 Tax deferral for low-income senior property owners Individual Income Property Tax Credit (Schedule H) Real Property Tax Reliefs, Credits, and Deductions \| OTR	Homestead exemption, Assessment freeze, Tax deferral, Circuit breaker	District of Columbia senior relief
Florida	Homestead exemption (all ages) Florida Department of Revenue, Additional Homestead Exemption Adjustment (s. 196.031(1)(b), F.S.) Save Our Homes assessment limitation Florida Department of Revenue, Save Our Homes (s. 193.155(1), F.S.) Local-option additional homestead exemption for persons 65 and older Florida Department of Revenue, Two Additional Homestead Exemptions for Persons 65 and Older (revised January 2026); s. 196.075(2), F.S. Local-option long-term resident senior exemption Florida Department of Revenue, Two Additional Homestead Exemptions for Persons 65 and Older (revised January 2026); s. 196.075, F.S. $5,000 widow/widower, blind, or totally and permanently disabled exemption Florida Statutes s. 196.202 (2026) Total exemption for totally and permanently disabled homeowners (wheelchair users, legally blind) Florida Department of Revenue, Total and Permanent Disability Income Limitations (s. 196.101(4)(b), F.S.) Homestead property tax deferral Florida Statutes s. 197.252 (2026), Homestead tax deferral; s. 197.2423 (annual application); s. 197.262 (interest) Granny flat assessment reduction (living quarters for parents or grandparents 62+) Florida Statutes s. 193.703 (2026); Florida DOR PT-111 Other Available Property Tax Benefits (R. 08/24)	Homestead exemption, Assessment freeze, Tax deferral	Florida senior relief
Georgia	Age 65+ County Homestead Exemption (O.C.G.A. 48-5-47) Georgia Department of Revenue Age 62+ School Tax Exemption (O.C.G.A. 48-5-52) Georgia Department of Revenue Floating Inflation-Proof Exemption (O.C.G.A. 48-5-47.1) Georgia Department of Revenue Local (county/city) senior homestead exemptions Georgia Department of Revenue	Homestead exemption, Assessment freeze	Georgia senior relief
Hawaii	Honolulu home exemption, 65 and older amount City and County of Honolulu Real Property Assessment Division: Home Exemption Honolulu Real Property Tax Credit for Homeowners (ROH § 8-13) City and County of Honolulu: Real Property Tax Credit for Homeowners, Tax Year 2027-2028 brochure Kauai home exemption, age-tiered amounts County of Kauai Real Property Assessment: Exemption/Tax Relief Information Kauai additional income-based home exemption County of Kauai Real Property Assessment: Exemption/Tax Relief Information Kauai Home Preservation Tax Limitation County of Kauai Real Property Assessment	Homestead exemption, Circuit breaker	Hawaii senior relief
Idaho	Property Tax Reduction program (2026) Idaho State Tax Commission: Property Tax Reduction Property Tax Deferral program (2026) Idaho State Tax Commission: Property Tax Deferral	Circuit breaker, Tax deferral	Idaho senior relief
Illinois	Senior Citizens Homestead Exemption, 35 ILCS 200/15-170 Illinois Department of Revenue Low-Income Senior Citizens Assessment Freeze Homestead Exemption (Senior Freeze / SCAFHE), 35 ILCS 200/15-172 Illinois Department of Revenue Senior Citizens Real Estate Tax Deferral Program, 320 ILCS 30 Illinois Department of Revenue	Homestead exemption, Assessment freeze, Tax deferral	Illinois senior relief
Indiana	Over 65 Credit (IC 6-1.1-51.3-1) DLGF Deductions and Credits Webinar (Oct 29, 2025) Over 65 Circuit Breaker Credit (IC 6-1.1-20.6-8.5) DLGF Memo (Apr 20, 2026): Over 65 Circuit Breaker Income Threshold Calculation for Pay 2027 Homestead Standard Deduction (IC 6-1.1-12-37), all ages DLGF Memo (May 27, 2026): Legislation Affecting Deductions, Credits, and Exemptions Supplemental Homestead Deduction (IC 6-1.1-12-37.5), all ages DLGF Deductions and Credits Webinar (Oct 29, 2025) 1% homestead property tax cap (circuit breaker, IC 6-1.1-20.6), all ages DLGF Deductions and Credits Webinar (Oct 29, 2025)	Tax credit, Circuit breaker, Homestead exemption	Indiana senior relief
Iowa	Homestead Tax Exemption for Claimants 65 Years of Age or Older Iowa Department of Revenue Homestead Tax Exemption (10%, all owner-occupants) Iowa Department of Revenue Iowa Property Tax Credit for Senior and Disabled Citizens (ages 65-69 or totally disabled) Iowa Code 425.23 Expanded Property Tax Credit for claimants 70 and older (tax freeze) Iowa Department of Revenue Special Assessment Credit Iowa Code 425.23(3) Suspension or abatement of property taxes (inability to pay) Iowa Code 427.8	Homestead exemption, Circuit breaker, Assessment freeze, Tax credit, Tax deferral	Iowa senior relief
Kansas	Senior and disabled veteran 'freeze' refund (K.S.A. 79-4508a, KDOR form K-40SVR) KDOR Notice 25-05, Household income for property tax relief claims for seniors and disabled veterans (July 3, 2025); statute K.S.A. 79-4508a Selective Assistance for Effective Senior Relief (SAFESR) property tax credit (K.S.A. 79-32,263, KDOR form K-40PT) KDOR 2025 Homestead and Property Tax Relief Claim booklet; statute K.S.A. 79-32,263 (SAFESR) Homestead Property Tax Refund (K.S.A. 79-4508, KDOR form K-40H) KDOR 2025 Homestead and Property Tax Relief Claim booklet; statutes K.S.A. 79-4502, 79-4508, 79-4509, 79-4522, 79-4505 Residential exemption from the statewide school levy (all ages) K.S.A. 79-201x, Residential property exempt from statewide school levy	Rebate or refund, Circuit breaker, Homestead exemption	Kansas senior relief
Kentucky	Homestead Exemption (age 65+) Kentucky Department of Revenue	Homestead exemption	Kentucky senior relief
Louisiana	Homestead exemption Jefferson Parish Assessor Special assessment level (senior assessment freeze) Jefferson Parish Assessor	Homestead exemption, Assessment freeze	Louisiana senior relief
Maine	Maine Resident Homestead Property Tax Exemption 36 M.R.S. §683: Exemption of homesteads (deadline in §684) Property Tax Fairness Credit 36 M.R.S. §5219-KK: Property tax fairness credit Property Tax Deferral Program (deferred collection of homestead property taxes) 36 M.R.S. §6251: Deferral of tax on homestead; age requirement; filing claim	Homestead exemption, Circuit breaker, Tax deferral	Maine senior relief
Maryland	Homeowners' Property Tax Credit Program (Tax-Property §9-104) Maryland Code, Tax-Property §9-104 Homestead Property Tax Credit (assessment cap, Tax-Property §9-105) Maryland Code, Tax-Property §9-105 Local senior property tax credit (optional county or municipal credit, Tax-Property §9-258) Maryland Code, Tax-Property §9-258 County property tax deferral for elderly or disabled homeowners (Tax-Property §10-204) Maryland Code, Tax-Property §10-204	Circuit breaker, Assessment freeze, Tax credit, Tax deferral	Maryland senior relief
Massachusetts	Senior exemption, Clause 41 / local-option 41B / 41C DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26) Senior exemption, local-option Clause 41C1/2 DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26) Senior / surviving spouse exemption, Clause 17 / 17C / 17C1/2 / 17D DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26) Senior property tax deferral, Clause 41A (statewide) DLS: Ask DLS Senior Circuit Breaker Tax Credit (Schedule CB, M.G.L. c. 62, s. 6(k)) DOR TIR 25-7: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older (Oct 24, 2025)	Homestead exemption, Tax deferral, Circuit breaker	Massachusetts senior relief
Michigan	Homestead Property Tax Credit (senior citizen computation), MCL 206.520 and 206.522 2025 Homestead Property Tax Credit Information, Michigan Department of Treasury (plus MCL 206.520, 206.522 and 206.514) Deferment of Summer Property Taxes, MCL 211.51 Deferment of Property Taxes, Michigan Department of Treasury (Form 471 and Form 4659 FAQ)	Circuit breaker, Tax deferral	Michigan senior relief
Minnesota	Homestead Credit Refund (regular Property Tax Refund, Form M1PR) Minnesota Department of Revenue Special Property Tax Refund (targeting refund for large tax increases) Minnesota Department of Revenue Property Tax Deferral for Senior Citizens Minnesota Department of Revenue Homestead Market Value Exclusion (all homesteads; not age-based) Minnesota Department of Revenue	Circuit breaker, Rebate or refund, Tax deferral, Homestead exemption	Minnesota senior relief
Mississippi	Age/Disability Homestead Exemption (Tier 2) Mississippi Department of Revenue: Homestead Exemption Additional exemption for later increases in value (65+/disabled homesteads) Mississippi Department of Revenue: Homestead Exemption Regular Homestead Exemption (Tier 1) Mississippi Department of Revenue: Homestead Exemption	Homestead exemption, Assessment freeze, Tax credit	Mississippi senior relief
Missouri	Missouri Property Tax Credit (MO-PTC / MO-PTS) Missouri Department of Revenue Senior citizen homestead property tax credit (tax freeze), RSMo 137.1050 Missouri Revised Statutes 137.1050 (current version effective August 28, 2025)	Circuit breaker, Assessment freeze	Missouri senior relief
Montana	Montana Elderly Homeowner/Renter Credit (Schedule 2EC) Montana Department of Revenue: Montana Elderly Homeowner/Renter Credit (also 2025 Montana Form 2 Instructions, Schedule 2EC) Property Tax Assistance Program (PTAP) Montana Department of Revenue: Property Tax Assistance Program (PTAP)	Circuit breaker, Tax credit	Montana senior relief
Nebraska	Homestead Exemption, Category 1: persons 65 years of age or older Nebraska Homestead Exemption Information Guide (Nebraska Department of Revenue, Feb 2026); 2026 Household Income Table; 2026 Average Residential Value table	Homestead exemption	Nebraska senior relief
Nevada	Residential partial abatement (3% tax cap) for owner-occupied primary residences (NRS 361.4723) Washoe County Assessor	Assessment freeze	Nevada senior relief
New Hampshire	Elderly Exemption (RSA 72:39-a / 72:39-b, local option) RSA 72:39-b Procedure for Adoption and Modification of Elderly Exemption Tax Deferral for Elderly and Disabled (RSA 72:38-a) RSA 72:38-a Tax Deferral for Elderly and Disabled Low and Moderate Income Homeowners Property Tax Relief (RSA 198:57) RSA 198:57 Low and Moderate Income Homeowners Property Tax Relief	Homestead exemption, Tax deferral, Rebate or refund	New Hampshire senior relief
New Jersey	Senior Freeze (Property Tax Reimbursement) NJ Division of Taxation Stay NJ Property Tax Credit Program NJ Division of Taxation ANCHOR (Affordable New Jersey Communities for Homeowners and Renters) NJ Division of Taxation $250 Senior Citizens and Disabled Persons Property Tax Deduction NJ Division of Taxation	Assessment freeze, Tax credit, Rebate or refund, Homestead exemption	New Jersey senior relief
New Mexico	Low-income valuation freeze (limitation on increase in value), Section 7-36-21.3 NMSA 1978 Grant County (NM) Assessor Property Tax Rebate for Persons 65 or Older (Form PIT-RC, Section 3) NM Taxation and Revenue Department Additional Low Income Property Tax Rebate – Los Alamos, Santa Fe, Doña Ana and Bernalillo counties (Form PIT-RC, Section 4) NM Taxation and Revenue Department	Assessment freeze, Rebate or refund	New Mexico senior relief
New York	Senior Citizens Exemption (RPTL 467); in New York City it is the Senior Citizen Homeowners' Exemption (SCHE) NYS Department of Taxation and Finance: Senior citizens exemption Enhanced STAR (School Tax Relief) credit or exemption NYS Department of Taxation and Finance: STAR eligibility Real Property Tax Credit (Form IT-214) NYS Department of Taxation and Finance: Real property tax credit	Homestead exemption, Tax credit, Circuit breaker	New York senior relief
North Carolina	Elderly or Disabled Exclusion (G.S. 105-277.1) NC Department of Revenue Circuit Breaker Property Tax Deferment (G.S. 105-277.1B) NC Department of Revenue	Homestead exemption, Tax deferral	North Carolina senior relief
North Dakota	Homestead credit (Senior Citizens or Disabled Persons Property Tax Credit), NDCC 57-02-08.1(1) ND Office of State Tax Commissioner, Property Tax Credits for North Dakota Homeowners and Renters (content revised 7-2025) Renter's property tax refund, NDCC 57-02-08.1(2) ND Office of State Tax Commissioner, Property Tax Credits for North Dakota Homeowners and Renters (content revised 7-2025) Homestead credit for special assessments, NDCC 57-02-08.3 N.D. Century Code ch. 57-02, § 57-02-08.3 Homestead credit for special assessments Primary residence credit, NDCC 57-02-08.9 and 57-02-01.2 N.D. Century Code ch. 57-02, §§ 57-02-01.2, 57-02-08.9 Primary residence credit	Homestead exemption, Rebate or refund, Tax deferral, Tax credit	North Dakota senior relief
Ohio	Homestead Exemption (means-tested) for senior citizens, disabled persons and surviving spouses Ohio Department of Taxation Local-option homestead exemption (county-adopted, HB 96 of 2025) Ohio Department of Taxation Senior citizen income tax credit Ohio Department of Taxation	Homestead exemption, Tax credit	Ohio senior relief
Oklahoma	Senior Valuation Limitation (Okla. Const. Art. 10, Sec. 8C; 68 O.S. 2890.1) OTC Form 994 (2026): Application for Property Valuation Limitation and Additional Homestead Exemption Additional Homestead Exemption (68 O.S. 2890) OAC 710:10-1-4 (Oklahoma Tax Commission Ad Valorem rules, 2026) Homestead Exemption (68 O.S. 2888-2889), all ages OAC 710:10-5-7 (Oklahoma Tax Commission Ad Valorem rules, 2026); application is OTC Form 921 Property Tax Credit or Refund (Form 538-H, circuit breaker) OTC Form 538-H: Claim for Credit or Refund of Property Tax	Assessment freeze, Homestead exemption, Circuit breaker	Oklahoma senior relief
Oregon	Property Tax Deferral for Disabled and Senior Homeowners (ORS 311.666-311.701) Oregon DOR, 2026 Oregon Property Tax Deferral for Disabled and Senior Homeowners, 150-490-015-1 (Rev. 10-24-25)	Tax deferral	Oregon senior relief
Pennsylvania	Property Tax/Rent Rebate Program (PA-1000), claim year 2025 PA Department of Revenue Property Tax/Rent Rebate supplemental rebate PA Department of Revenue Homestead/Farmstead Exclusion (Taxpayer Relief Act school property tax relief) PA Department of Education	Rebate or refund, Homestead exemption	Pennsylvania senior relief
Rhode Island	Property Tax Relief Credit (Form RI-1040H) RI Division of Taxation	Circuit breaker	Rhode Island senior relief
South Carolina	Homestead Exemption (age 65+, disabled, or blind) SCDOR Tax Year 2026 temporary additional Homestead Exemption (budget proviso 117.220) H.5126 FY 2026-27 General Appropriations Act (ratified), Part IB proviso 117.220; confirmed by SCDOR Exempt Property page Owner-occupied residential school operating exemption SC Code 12-37-220(B)(47) 15% reassessment cap SC Code 12-37-3140	Homestead exemption, Assessment freeze	South Carolina senior relief
South Dakota	Freeze on Assessments for Dwellings of Disabled and Senior Citizens (SDCL ch. 10-6A) SD Department of Revenue: Freeze on Assessments: Dwellings of Disabled and Senior Citizens (Dec 2025) Homestead Exemption Program 1: property tax deferral based on age and home value (SDCL 43-31-1) SD Department of Revenue: Homestead Exemption Programs: Property Tax Deferral (Dec 2025) Homestead Exemption Program 2: income-based property tax deferral (SDCL ch. 10-6C) SD Department of Revenue: Homestead Exemption Programs: Property Tax Deferral (Dec 2025) Property Tax Reduction from Municipal Taxes for the Elderly and Disabled (SDCL ch. 10-6B), Rapid City only SD Department of Revenue: Property Tax Relief Programs	Assessment freeze, Tax deferral, Tax credit	South Dakota senior relief
Tennessee	Property Tax Relief - Elderly Low-Income Homeowners (Tenn. Code Ann. § 67-5-702) Tennessee Comptroller of the Treasury Property Tax Freeze (Tenn. Code Ann. § 67-5-705; local option) Tennessee Comptroller of the Treasury	Tax credit, Assessment freeze	Tennessee senior relief
Texas	General residence homestead exemption - school districts (Tax Code §11.13(b)) Texas Comptroller Age 65 or older (or disabled) school district exemption (Tax Code §11.13(c)) Texas Comptroller Local-option age 65 or older (or disabled) exemption (Tax Code §11.13(d)) Texas Comptroller School district tax ceiling (freeze) for age 65+ or disabled (Tax Code §11.26) Texas Comptroller County, city or junior college tax ceiling (local option, Tax Code §11.261) Texas Comptroller Homestead property tax deferral (Tax Code §33.06) Texas Comptroller	Homestead exemption, Assessment freeze, Tax deferral	Texas senior relief
Utah	Circuit Breaker Tax Abatement (homeowner) Salt Lake County Treasurer Indigent Abatement Salt Lake County Treasurer Senior Deferral Salt Lake County Treasurer Retirement Credit (Utah income tax, code 18) Utah State Tax Commission	Circuit breaker, Tax credit, Tax deferral	Utah senior relief
Vermont	Property Tax Credit (Form HS-122 Section B + Schedule HI-144) Vermont Department of Taxes, 2025 Income Tax Return Booklet (includes 2026 Form HS-122, Schedule HI-144 and instructions) Renter Credit (Form RCC-146) Vermont Department of Taxes, 2025 Income Tax Return Booklet (2025 Form RCC-146 instructions)	Circuit breaker, Tax credit	Vermont senior relief
Virginia	Local real estate tax exemption for the elderly and disabled (local option) Code of Virginia § 58.1-3210 (with §§ 58.1-3212, 58.1-3213) Local real estate tax deferral for the elderly and disabled (local option) Code of Virginia § 58.1-3216	Homestead exemption, Tax deferral	Virginia senior relief
Washington	Senior Citizen and Disabled Persons Property Tax Exemption (RCW 84.36.379-.389) WA Department of Revenue Valuation freeze under the Senior Citizen and Disabled Persons Exemption WA Department of Revenue Property Tax Deferral for Senior Citizens and People with Disabilities (RCW 84.38) WA Department of Revenue Property Tax Deferral for Homeowners with Limited Income (RCW 84.37) WA Department of Revenue	Homestead exemption, Assessment freeze, Tax deferral	Washington senior relief
West Virginia	Homestead Property Tax Exemption (W. Va. Code §11-6B-3; WV Const. Art. X §1b) West Virginia Constitution Art. X §1b, Subsection C; W. Va. Code §11-6B-3 and §11-6B-7 (current text as reprinted in 2026 Intr. SB 144, which did not pass, so $20,000 is still the law) Senior Citizens' Tax Credit for property tax paid (W. Va. Code §11-21-21) WV Tax Division, 2025 Personal Income Tax Forms & Instructions (SCTC section); W. Va. Code §11-21-21 (current text as reprinted in 2024 Intr. SB 459, which did not pass) Homestead Excess Property Tax Credit (HEPTC, W. Va. Code §11-21-23) WV Tax Division, 2025 Personal Income Tax Forms & Instructions (Schedule HEPTC-1 and Property Tax Credits section)	Homestead exemption, Tax credit, Circuit breaker	West Virginia senior relief
Wisconsin	Wisconsin Homestead Credit (Schedule H / H-EZ) Wisconsin DOR, 2025 Schedule H & H-EZ Instructions, Wisconsin Homestead Credit Property Tax Deferral Loan Program Wisconsin DOR, 2025 Schedule H, page 4 note: Homeowners Age 65 or Older	Circuit breaker, Tax deferral	Wisconsin senior relief
Wyoming	Long-Term Homeowners Exemption (W.S. 39-11-105(a)(xlv)) Wyoming Department of Revenue, Property Tax Division Homeowner's Property Tax Exemption (W.S. 39-11-105(a)(xlvi)) Wyoming Department of Revenue, Property Tax Division Single Family Residential Exemption - 4% assessment growth cap (W.S. 39-11-105(a)(xliii)-(xliv)) Wyoming Department of Revenue, Property Tax Division Wyoming Property Tax Refund Program (W.S. 39-13-109(c)(v); DOR Rules Ch. 19) Wyoming Department of Revenue County Optional Property Tax Refund Program (W.S. 39-13-109(c)(vi)) Wyoming Department of Revenue, Property Tax Division Property Tax Deferral Program (W.S. 39-13-107(b)(iii)) - county option, currently Teton County only Wyoming Department of Revenue, Property Tax Division	Homestead exemption, Assessment freeze, Rebate or refund, Tax deferral	Wyoming senior relief

Types: a homestead exemption takes an amount off the taxable value; an assessment freeze holds the value or the tax; a circuit breaker credit or rebate depends on income; a deferral postpones the tax, usually as a lien repaid when the home is sold. Each state page gives the age, income limit, amount, how to apply and deadline of every program.

Paid tool Property tax is one of the few retirement bills that never stops. Personal PRO runs your spending, withdrawals, Social Security and federal and state income tax year by year on 10,000 market paths, and shows the odds the money lasts, with a PDF you keep. A planning tool, not advice. Run my own retirement numbers — Personal PRO ($49) → See what is included, and every price →

Common questions

What does this table show?

For each state, the statewide property tax relief programs for older homeowners that were confirmed on an official state page on November 4, 2026, with the source linked beside each. 51 states and DC are covered so far. Counties and cities may run their own programs as well.

What is the difference between an exemption, a freeze and a deferral?

An exemption lowers the taxable value of the home; a freeze holds the assessed value or the tax at a base-year level; a deferral postpones the tax, usually as a lien repaid when the home is sold or the owner dies. Circuit breakers are credits or rebates that depend on income. Each state page names which kind each program is.

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

Veteran benefits by state → Which states tax retirement income → Which states tax Social Security → Best states to retire for taxes → Moving to another state: tax calculator →