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Homestead Exemptions by State
A homestead exemption removes part of the value of your primary residence from property taxation, lowering your bill for as long as you live there. Amounts range from a few thousand dollars to six figures, and several states also cap how fast your taxable value can rise. A handful of states have no general homestead exemption and instead offer credits or targeted relief.
Compared below across 34 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 |
|---|---|---|---|---|
| Alabama | Regular Homestead Exemption (H-1) | Exempts up to $4,000 in assessed value from state ad valorem taxes and up to $2,000 in assessed value from county ad valorem taxes (excluding countywide/school-district taxes levied for school purposes), on a single-family owner-occupied home and up to 160 acres. | — | October 1 |
| California | Homeowners' Exemption | $7,000 reduction in the taxable value of a qualifying owner-occupied principal residence. | — | February 15 |
| District of Columbia | Homestead Deduction | $91,950 of assessed value deducted for tax year 2026 (base $67,500 in statute, increased annually by cost-of-living adjustment); saves approximately $781.58 per year. | — | March 31 |
| Florida | Homestead Exemption | Up to $50,000 total: $25,000 exemption applied to the first $50,000 of assessed value (all taxing levies), PLUS an additional $25,000 exemption applied to assessed value between $50,000 and $75,000 (all levies other than school district levies). | — | March 1 |
| Georgia | Standard Homestead Exemption | $2,000 | — | April 1 |
| Georgia | Homestead Exemption for Unremarried Surviving Spouse of Peace Officer or Firefighter Killed in the Line of Duty | Full value of the homestead | — | April 1 |
| Hawaii | Honolulu (Oahu) Home Exemption (Basic) | $120,000 (reduction of net taxable assessed value); scheduled to increase to $140,000 effective July 1, 2027 | — | September 30 |
| Hawaii | Maui County Home Exemption | $300,000 (reduction of net taxable assessed value; also reclassifies the parcel into the Owner-Occupied tax class) | — | December 31 |
| Hawaii | Hawaii County (Big Island) Home Exemption (Basic, under age 60) | $50,000 (under age 60), plus an additional exemption of 20% of assessed value not to exceed $100,000 | — | December 31 |
| Hawaii | Kauai County Home Exemption (Basic, under age 60) | $160,000 (reduction of net taxable assessed value; also reclassifies into the Owner-Occupied tax class) | — | September 30 |
| Idaho | Homeowner's Exemption | 50% of home value up to a maximum of $125,000, whichever is less (applies to the home and up to one acre of land) | — | Deadline varies — confirm locally |
| Illinois | General Homestead Exemption (GHE) | Reduction in EAV equal to the increase in current EAV above the 1977 EAV, up to a maximum of $10,000 (Cook County), $8,000 (counties contiguous to Cook), or $6,000 (all other counties) | — | Deadline varies — confirm locally |
| Illinois | Homestead Improvement Exemption | Exempts the added value from new improvements up to $75,000 in fair cash value (approximately $25,000 in assessed value) per year, for up to 4 years | — | Deadline varies — confirm locally |
| Indiana | Homestead Standard Deduction | For the 2025 assessment date (2025 pay 2026): lesser of 60% of assessed value or $48,000. Being phased out by SEA 1 (2025): $40,000 for 2026 assessment, $30,000 for 2027, $20,000 for 2028, $10,000 for 2029, and $0 for the 2030 assessment date and thereafter (fully eliminated). | — | Deadline varies — confirm locally |
| Indiana | Supplemental Homestead Deduction | A percentage of the homestead's assessed value remaining after the Homestead Standard Deduction: 40% for taxes due 2026, 46% (2027), 52% (2028), 57% (2029), 62% (2030), 66.7% (2031 and thereafter). May not exceed 75% of the property's gross assessed value. | — | Deadline varies — confirm locally |
| Indiana | Mortgage Deduction (repealed effective 2023) | Amount adjusted annually — confirm locally | — | Deadline varies — confirm locally |
| Iowa | Homestead Tax Credit and Exemption | Effective assessment year 2026 (2026 Iowa Acts SF 2472): an exemption of 10% of the taxable value of the homestead, minimum $5,500 and maximum $20,000 of taxable value (adjusted annually for inflation beginning Jan 1, 2027). This replaced the prior homestead tax credit. | — | July 1 |
| Kentucky | Homestead Exemption (Age 65+) | $49,100 (2025-2026 assessment years) | Age 65+ | December 31 |
| Louisiana | Homestead Exemption | Exempts the first $7,500 of assessed valuation (equivalent to $75,000 of fair market value, at the 10% residential assessment ratio) from state, parish, and special ad valorem taxes on an owner-occupied primary residence and up to 160 acres. The exemption generally does not extend to municipal taxes. | — | December 31 |
| Maine | Homestead Exemption | $25,000 reduction in just (assessed) value | — | April 1 |
| Maryland | Homestead Tax Credit | Caps taxable assessment increase at 10% per year (state cap); counties and municipalities set their own cap of 10% or less | — | Deadline varies — confirm locally |
| Massachusetts | Residential Exemption | Local option: a city or town may exempt up to 35% of the average assessed value of all Class One (residential) parcels for owner-occupied principal residences. Example - Boston FY2026 savings up to $4,353.74. | — | April 1 |
| Michigan | Principal Residence Exemption (PRE) | Exemption from up to 18 mills of local school district operating tax | — | June 1Late: 3 years |
| Michigan | Poverty Exemption (Hardship) | Full or partial exemption (100%, 75%, 50%, or 25% reduction in taxable value) | Income-tested | Deadline varies — confirm locally |
| Minnesota | Homestead Market Value Exclusion | Up to $38,000 of market value excluded (40% of value for homes valued at $95,000 or less; reduced by 9% of value over $95,000; fully phases out at $517,200) | — | December 31 |
| Mississippi | Regular Homestead Exemption | Tax credit of up to $300 against ad valorem taxes due on the homestead (based on assessed value). The credit is set by a statutory tax table applied to the first $7,500 of assessed value; it reaches the $300 maximum at $7,351 of assessed value and above. One-half of the credit offsets school district taxes and one-half offsets county general fund taxes. | — | April 1 |
| Montana | Homestead Reduced Property Tax Rate | Graduated reduced tax rate for principal residences (2026 tax year): 0.76% of market value up to the statewide median residential value; 0.9% above the median up to 2x the median; 1.1% from 2x up to 4x the median; 1.9% at 4x the median or greater. The standard (non-homestead) Class 4 residential rate is 1.9%. | — | March 1 |
| Montana | Land Value Property Tax Assistance Program (LVPTAP) | When the appraised value of the land is more than 150% of the appraised value of the home and other buildings on it, the land is valued at 150% of the residence/improvements value and the remaining land value is exempt from taxation. | — | March 1 |
| Nevada | Surviving Spouse Exemption | $1,770 of assessed valuation exempted for fiscal year 2025-2026 (base statutory amount is $1,000 of assessed value, adjusted annually for inflation by the CPI). | — | June 15 |
| New Mexico | Head-of-Family Exemption | $2,000 of taxable value | — | Deadline varies — confirm locally |
| New York | Basic STAR Exemption (School Tax Relief) | Reduction on the school tax bill based on the exemption of the first $30,000 of the full value of the home (savings vary by school district and equalization rate). | Income-tested | March 1 |
| North Carolina | Elderly or Disabled Homestead Exclusion | Excludes the greater of $25,000 or 50% of the appraised value of the permanent residence from taxation. | Age 65+ · Disability req. · Income-tested | June 1 |
| North Dakota | Homestead Property Tax Credit for Senior Citizens and Disabled Persons | Reduction of the taxable value of the homestead: for income of $40,000 or less, a 100% reduction up to a maximum of $9,000 of taxable value (up to $200,000 of true and full value); for income over $40,000 and up to $70,000, a 50% reduction up to a maximum of $4,500 of taxable value (up to $100,000 of true and full value). | Age 65+ · Disability req. · Income-tested | March 31 |
| Ohio | Homestead Exemption for Senior Citizens and Disabled Persons | $29,000 of market value (tax year 2026; statutory base of $25,000 adjusted annually for inflation) | Age 65+ · Disability req. · Income-tested | December 31Late: 1 year (a late application may be filed for the immediately preceding year on the same property for which a current application is filed) |
| Ohio | Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty | $58,000 of market value (tax year 2026; statutory base of $50,000 adjusted annually for inflation) | — | December 31Late: 1 year (a late application may be filed for the immediately preceding year on the same property for which a current application is filed) |
| Oklahoma | Homestead Exemption | $1,000 of the assessed valuation of the homestead is exempted from all forms of ad valorem taxation (typically $80-$120 in annual tax savings). | — | March 15 |
| Oklahoma | Additional Homestead Exemption | An additional $1,000 of assessed valuation exempted (on top of the standard $1,000 Homestead Exemption), for a combined $2,000 exemption. | Income-tested | March 15 |
| Pennsylvania | Homestead/Farmstead Exclusion (Taxpayer Relief Act) | Varies by school district. A flat dollar reduction in the assessed value of the homestead before school property tax is computed; by law the exclusion may not exceed 50% of the median assessed value of homestead property in the taxing jurisdiction. Relief is funded by state gaming revenue and, in some districts, an approved local income tax; the per-home reduction differs each year and by district. | — | March 1 |
| Rhode Island | Homestead Exemption (municipal only — no statewide program) | Amount adjusted annually — confirm locally | — | Deadline varies — confirm locally |
| South Carolina | Homestead Exemption (Age 65+, Disabled, or Blind) | Exempts the first $50,000 of the fair market value of the dwelling place from county, municipal, and school property taxes | Age 65+ · Disability req. | July 15 |
| South Carolina | 4% Legal Residence (Owner-Occupied) Special Assessment Ratio | Reduces the assessment ratio on an owner-occupied legal residence from 6% to 4% of fair market value; also confers exemption from school operating millage under SC Code Section 12-37-251 | — | Deadline varies — confirm locally |
| Texas | General Residence Homestead Exemption | $140,000 of appraised value exempted from school district taxes; taxing units may also offer a local-option exemption of up to 20% of value (minimum $5,000). | — | April 30Late: 2 years |
| Utah | Primary Residential Exemption | 45% of fair market value exempted; property is taxed on only 55% of market value. Applies to the dwelling and up to one acre of land. | — | Deadline varies — confirm locally |
| Vermont | Homestead Declaration | Amount adjusted annually — confirm locally | — | April 15 |
| West Virginia | Homestead Exemption | $20,000 of assessed value exempted | Age 65+ · Disability req. | December 1 |
| Wyoming | Homeowner Property Tax Exemption (25%) | 25% of fair market value, up to the first $1,000,000 of fair market value | — | Fourth Monday in May |
| Wyoming | Residential Property Tax 4% Annual Increase Cap | Exemption of any year-over-year increase in assessed value above 4% | — | Deadline varies — confirm locally |
Frequently asked questions
What is a homestead exemption?
A homestead exemption reduces the taxable value of the home you own and live in as your principal residence. If your home is assessed at $300,000 and you have a $50,000 homestead exemption, you are taxed as if the home were worth $250,000.
How do I qualify for a homestead exemption?
Generally you must own the home and occupy it as your principal residence (often as of January 1 of the tax year), and you can claim the exemption on only one home. Some states require you to file once; others require periodic renewal.
Which states have no homestead exemption?
A few states do not offer a general homestead exemption and instead provide relief through income-tax credits or targeted programs for seniors, veterans, and people with disabilities. Those states still appear on GovSifter with the relief they do offer — check the state page.
Does a homestead exemption transfer if I move?
No — the exemption attaches to the home you occupy. When you move you generally must apply again for your new primary residence. Some states let you transfer an assessment cap or "portability" benefit; check your state page.
Other relief types