Disability Property Tax Exemptions by State
Homeowners with a qualifying disability can lower their property taxes in most states through a disability exemption, credit, or freeze. Eligibility often follows the Social Security Administration's definition of disability, and some programs add an income test. These are separate from veteran disability exemptions.
Compared below across 21 published states. Filing is free — apply through your local assessor or state tax office.
Never pay to file a property tax exemption
Applying for a homestead, senior, veteran, or disability exemption is always free through your county assessor or state tax office. You do not need a middleman, and no one can file it "faster" for a fee.
Be skeptical of official-looking letters offering to file your homestead exemption, "designate" your homestead, or send you a copy of your deed for $50–$200. These are private solicitations, not government notices. When in doubt, contact your county assessor or state tax office directly using the phone number on your tax bill.
Compare programs by state
Select a state for exact amounts, deadlines, forms, and statute citations.
| State | Program | Benefit | Key eligibility | Deadline |
|---|---|---|---|---|
| Arizona | Exemption for Widows, Widowers, and Persons with a Total and Permanent Disability | $4,188 reduction in the property's assessed value for 2026 (adjusted annually by the Department of Revenue). No exemption is allowed if the claimant's total property assessment exceeds $28,459. | Disability req. · Income-tested | Deadline varies — confirm locally |
| Connecticut | Totally Disabled Persons Property Tax Exemption | Up to $1,000 reduction in assessed value | Age 18+ · Disability req. | Deadline varies — confirm locally |
| Connecticut | Blind Persons Property Tax Exemption | $3,000 reduction in assessed value | Disability req. | Deadline varies — confirm locally |
| Delaware | Sussex County Disabled Persons Real Property Tax Exemption | Exemption on assessed value up to $229,000 | Disability req. · Income-tested | April 30 |
| Florida | Total and Permanent Disability Exemption (Quadriplegics and Others) | Complete exemption from taxation for quadriplegics. Persons who are paraplegic, hemiplegic, wheelchair-dependent, or legally blind and totally and permanently disabled receive a total exemption if they meet the income limitation. | Disability req. · Income-tested | March 1 |
| Florida | First Responder Total and Permanent Disability Exemption | Complete exemption from ad valorem taxation on the homestead property (100% property tax exemption). | Disability req. | March 1 |
| Florida | $5,000 Exemption for Blind, Totally Disabled Persons, and Widows/Widowers | $5,000 of assessed value exempt from taxation. | Disability req. | March 1Late: 4 years |
| Illinois | Homestead Exemption for Persons with Disabilities | $2,000 annual EAV reduction | Disability req. | Deadline varies — confirm locally |
| Indiana | Blind or Disabled Person Credit (converted from the former deduction by SEA 1 2025) | Up to $125 credit against property tax liability. The former deduction under IC 6-1.1-12-11 (which reduced assessed value by up to $12,480) was repealed as of the January 1, 2025 assessment date. | Disability req. · Income-tested | January 15 |
| Kentucky | Disability Exemption (Homestead/Disability Amendment) | $49,100 (2025-2026 assessment years) | Disability req. | December 31 |
| Maine | Blind Persons Exemption | $4,000 of just value | Disability req. | April 1 |
| Maryland | Blind Persons Property Tax Exemption | $40,000 of the dwelling's assessed value is exempt | Disability req. | Deadline varies — confirm locally |
| Massachusetts | Clause 37/37A Blind Persons Exemption | Clause 37: $437.50 (or the greater tax reduction on $5,000 of taxable valuation). Clause 37A (local option): $500 of actual taxes due. | Disability req. | April 1 |
| Mississippi | Totally Disabled Additional Homestead Exemption (Disability Exemption) | Exempt from all ad valorem taxes on the first $7,500 of assessed value of the homestead (roughly $75,000 of true/market value at the 10% residential assessment ratio). An additional exemption may apply to most later increases in assessed value after the first qualifying year. | Disability req. | April 1 |
| Nebraska | Homestead Exemption – Qualified Individuals with a Physical or Developmental Disability (Categories 2, 3, 6) | Sliding-scale exemption of 10%–100% of the homestead's assessed value, capped at a maximum value equal to the greater of 225% of the county's average assessed value of single-family residential property or $110,000. The relief percentage is set by household income. | Disability req. · Income-tested | June 30 |
| Nevada | Blind Exemption | $5,310 of assessed valuation exempted for fiscal year 2025-2026 (base statutory amount is $3,000 of assessed value, adjusted annually for inflation by the CPI). | Disability req. | June 15 |
| New Hampshire | Exemption for the Disabled | A yearly exemption of the assessed value in an amount chosen by the town or city; the amount varies by municipality and must be adopted locally. | Disability req. · Income-tested | April 15 |
| New Hampshire | Exemption for the Blind | $15,000 of assessed value of residential real estate is exempt; a city or town may adopt a higher amount to address significant increases in property values. | Disability req. | April 15 |
| New York | Exemption for Persons with Disabilities and Limited Incomes | Up to 50% reduction of the assessed value of the residence. Sliding-scale local option provides reduced percentages for incomes above the locally set ceiling. | Disability req. · Income-tested | March 1 |
| Rhode Island | Visually Impaired (Legally Blind) Persons' Exemption | Statute provides a base exemption of $6,000 of assessed value, with many municipalities setting different (often higher) amounts or providing a dollar tax credit by local ordinance; amount varies by city/town. | Disability req. | Deadline varies — confirm locally |
| South Carolina | Paraplegic / Hemiplegic Disability Exemption | Total exemption from property tax on the dwelling house in which the person resides and a lot not exceeding one acre | Disability req. | Deadline varies — confirm locally |
| South Dakota | Property Tax Reduction for Paraplegics (Non-Veteran) | Reduces property taxes on a graduated scale based on income. Applies to the house, garage, and lot up to one acre. | Disability req. · Income-tested | April 1 |
| Tennessee | Property Tax Relief for Disabled Homeowners | State reimbursement of property taxes paid on the first $33,600 of the home's full market value for tax year 2026 (actual dollar reimbursement depends on the local property tax rate). Reimbursement program, not an exemption. | Disability req. · Income-tested | 35 days after the property tax delinquency date |
| Texas | Disabled Person Exemption | Additional $60,000 school district homestead exemption; local taxing units may offer an additional exemption of at least $3,000. | Disability req. | April 30Late: 2 years |
| Utah | Blind Exemption | Up to $11,500 of taxable value of real and tangible personal property exempted. | Disability req. | September 1 |
Frequently asked questions
Who qualifies as disabled for a property tax exemption?
Many states use the Social Security Administration's definition — i.e., you meet the standard to receive Social Security disability benefits — while others accept proof of total and permanent disability from a physician or another agency. Requirements are listed on each state page.
Can I claim both a disability and a senior exemption?
It depends on the state. Some let you combine them or take whichever is larger; others (like Texas) let you receive the age-65 exemption or the disabled-person exemption but not both in the same year. Check your state page.
Is the disability property tax exemption income-based?
Some disability exemptions are available regardless of income; others, and most "circuit breaker" credits, apply an income limit. The comparison above flags which programs are income-tested.
Do I have to reapply every year?
Usually not for a permanent disability — many states grant the exemption on a one-time application as long as your situation and ownership do not change, though some require periodic recertification. Confirm with your local office.
Other relief types