← Property Tax Relief hubSeniors 65+ · Property Tax Relief
Senior Property Tax Relief: Exemptions & Freezes by State
Turning 65 unlocks extra property tax relief in most states — an additional homestead exemption, a "tax ceiling" or assessment freeze that stops your bill from rising, or the option to defer taxes entirely. These are rarely automatic: you have to apply, and many seniors never do.
Compared below across 41 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 | Over-65 or Disabled Homestead Exemption (H-2) | Exempt from all state ad valorem taxes, plus up to $5,000 in assessed value exempted from county ad valorem taxes (including school-district taxes), on a home and up to 160 acres. | Age 65+ · Disability req. · Income-tested | October 1 |
| Alabama | Total Exemption for Over-65 (Low Income), Disabled, or Blind (H-3) | Total exemption from ALL ad valorem property taxes (state and county) on a single-family owner-occupied home and up to 160 acres. | Age 65+ · Disability req. · Income-tested | October 1 |
| Alabama | Over-65 Homestead Exemption, Higher Income (H-4) | Exempt from all state ad valorem taxes, plus up to $2,000 in assessed value exempted from county ad valorem taxes, on a home and up to 160 acres. | Age 65+ · Income-tested | October 1 |
| Alaska | Senior Citizen Property Tax Exemption | Exempts the first $150,000 of assessed value of the owner-occupied permanent residence from municipal property tax. | Age 65+ | Deadline varies — confirm locally |
| Arizona | Senior Property Valuation Protection Option ("Senior Freeze") | Freezes the Limited Property Value (LPV) of the primary residence at the value in effect the year the option is filed, for as long as the owner remains eligible. It freezes the taxable value, not the tax rate or the tax bill, so taxes can still change as rates change. | Age 65+ · Income-tested | September 1 |
| Arizona | Residential Property Tax Deferral for Seniors | Defers payment of property taxes on the qualifying primary residence. Deferred taxes become a lien against the property that accrues interest and must be repaid on sale, transfer, or the owner's death. | Age 70+ · Income-tested | Deadline varies — confirm locally |
| Arkansas | Amendment 79 Assessed Value Freeze (Age 65+ or Disabled) | Freezes the taxable assessed value of the homestead at the value as of the next assessment date after the owner turns 65 or becomes disabled, so long as the owner retains the homestead. | Age 65+ · Disability req. | Deadline varies — confirm locally |
| California | Proposition 19 Base Year Value Transfer | Transfer of the taxable base-year value of a primary residence to a replacement primary residence anywhere in California, allowed up to three times. If the replacement home costs more than the original was sold for, the difference is added to the transferred base-year value. | Age 55+ · Disability req. | Within 3 years of purchasing or completing the replacement primary residenceLate: 3 years |
| California | Property Tax Postponement (PTP) Program | Postpones (defers) payment of current-year property taxes on a primary residence; the postponed taxes become a lien on the property secured against the home and must eventually be repaid with interest. Funding is limited and distributed first come, first served. | Age 62+ · Disability req. · Income-tested | February 10 |
| Colorado | Senior Property Tax Exemption (Senior Homestead Exemption) | 50% of the first $200,000 of the actual value of the primary residence is exempt from taxation (the state reimburses the local taxing entities for the exempted amount). | Age 65+ | July 15 |
| Colorado | Qualified Senior Primary Residence Classification | 50% of the first $200,000 of the actual value of the primary residence is exempt (equivalent benefit to the senior homestead exemption). | Age 65+ | March 15 |
| Colorado | Property Tax Deferral Program (Senior and Active Military) | Deferral (postponement) of property tax payment via a simple-interest state loan recorded as a junior lien against the property; the loan is repaid when a disqualifying event occurs (e.g., death, sale, transfer, or the owner ceasing to occupy the home). Interest accrues from May 1 at a rate set annually (4.238% for the May 1, 2026 to April 30, 2027 period). | Age 65+ | April 1 |
| Connecticut | Elderly and Totally Disabled Homeowners (Circuit Breaker) Tax Relief Program | State-reimbursed credit against property tax; up to $1,250 for married couples and up to $1,000 for single persons, on a graduated income scale | Age 65+ · Disability req. · Income-tested | May 15 |
| Connecticut | Local-Option Elderly/Disabled Homeowner Relief and Tax Freeze | Amount adjusted annually — confirm locally | Age 65+ · Disability req. · Income-tested | Deadline varies — confirm locally |
| Delaware | Senior School Property Tax Credit | 50% of regular school property taxes, up to $500 per year | Age 65+ | April 30 |
| Delaware | New Castle County Senior Citizen / Disability Property Tax Exemption | Amount adjusted annually — confirm locally | Age 65+ · Disability req. | June 1 |
| Delaware | Sussex County Senior Citizen Real Property Tax Exemption | Exemption on assessed value up to $229,000 | Age 65+ · Income-tested | April 30 |
| Delaware | Kent County Elderly / Disabled Property Owner Exemption | Exemption from all real property taxes on the first $100,000 of assessed value | Age 65+ · Disability req. · Income-tested | April 30 |
| District of Columbia | Senior Citizen or Disabled Property Owner Tax Relief | 50% reduction of real property tax liability. | Age 65+ · Disability req. · Income-tested | March 31 |
| District of Columbia | Assessment Cap Credit (Owner-Occupant Residential Tax Credit) | Caps the annual increase in taxable assessment at 10% (2% for owners who also receive Senior Citizen/Disabled Tax Relief). | — | Deadline varies — confirm locally |
| District of Columbia | Low-Income Senior Citizen Real Property Tax Deferral | Defers payment of the entire annual real property tax bill; interest accrues at 0.5% per month (6% per year), which is waived (0%) for owners age 75+ who meet additional criteria. | Age 65+ · Income-tested | March 31 |
| Florida | Additional Homestead Exemption for Persons 65 and Older (Local Option) | Up to an additional $50,000 exemption (the exact amount is set by each county or municipality by ordinance). Applies only to that jurisdiction's county or municipal taxes, not school district taxes. | Age 65+ · Income-tested | March 1 |
| Florida | Long-Term Residency Senior Exemption (Local Option) | Exemption equal to the entire assessed value of the homestead (a total exemption from applicable county or municipal taxes), for qualifying long-term senior residents. | Age 65+ · Income-tested | March 1 |
| Florida | Save Our Homes Assessment Limitation (with Portability) | Caps the annual increase in the assessed value of a homestead property at the lower of 3% or the percentage change in the Consumer Price Index (CPI). Accumulated assessment savings (the 'assessment difference') may be transferred to a new Florida homestead, up to a maximum of $500,000. | — | March 1 |
| Florida | Homestead Tax Deferral | Defers payment of a portion of homestead ad valorem taxes and non-ad valorem assessments: for applicants under 65, taxes exceeding 5% of household income may be deferred; for applicants 65 or older, taxes exceeding 3% of household income may be deferred; applicants with household income under $10,000 (or who qualify under the additional homestead exemption thresholds) may defer the entire amount. Deferred taxes become a lien accruing interest. | Income-tested | March 31 |
| Georgia | Additional Homestead Exemption for Individuals 65 and Older (County Taxes) | $4,000 | Age 65+ · Income-tested | April 1 |
| Georgia | Statewide School Tax Homestead Exemption for Individuals 62 and Older | Up to $10,000 | Age 62+ · Income-tested | April 1 |
| Georgia | Floating Inflation-Proof Homestead Exemption for Individuals 62 and Older | Variable (exempts the increase in assessed value above the base year exceeding $10,000) | Age 62+ · Income-tested | April 1 |
| Georgia | Statewide Floating Homestead Exemption (HB 581 / Save the Homes Act) | Variable (caps annual growth in the taxable value of the homestead to the statewide inflationary index rate) | — | April 1 |
| Hawaii | Honolulu (Oahu) Home Exemption - Age 65 and Older (Enhanced) | $160,000 (reduction of net taxable assessed value); scheduled to increase to $180,000 effective July 1, 2027 | Age 65+ | September 30 |
| Hawaii | Hawaii County (Big Island) Home Exemption - Age-Based Tiers (60+) | 60-64: $85,000; 65-69: $90,000; 70-74: $105,000; 75-79: $110,000; 80 and over: $125,000 (all in addition to the 20%-of-assessed-value additional exemption, capped at $100,000) | Age 60+ | December 31 |
| Hawaii | Kauai County Home Exemption - Age-Based Tiers (60+) | Ages 60-70: $180,000; Age 70 and over: $200,000 (reduction of net taxable assessed value) | Age 60+ | September 30 |
| Idaho | Property Tax Reduction Program (Circuit Breaker) | $250 to $1,500 reduction on the home and up to one acre of land | Age 65+ · Disability req. · Income-tested | 2026-04-15 |
| Idaho | Property Tax Deferral Program | Postponement of property taxes on the home and up to one acre of land (repaid later with interest) | Disability req. · Income-tested | 2026-09-08 |
| Illinois | Senior Citizens Homestead Exemption | $8,000 EAV reduction (Cook County and contiguous counties); $5,000 EAV reduction (all other counties) | Age 65+ | Deadline varies — confirm locally |
| Illinois | Low-Income Senior Citizens Assessment Freeze Homestead Exemption (Senior Freeze) | Freezes the property's base-year EAV so it does not rise while the senior remains qualified (does not freeze the tax bill or tax rate) | Age 65+ · Income-tested | Deadline varies — confirm locally |
| Illinois | Senior Citizens Real Estate Tax Deferral Program | Deferral of property taxes; total deferral may not exceed 80% of the taxpayer's equity interest in the property (repaid with interest upon sale/transfer). Annual per-year deferral cap set by statute; verify current-year cap. | Age 65+ · Income-tested | Deadline varies — confirm locally |
| Indiana | Over 65 Credit (replaces the repealed Over 65 Deduction) | Up to $150 credit against property tax liability (reduced if joint tenants/tenants in common other than a spouse are not all at least 65). | Age 65+ · Income-tested | January 15 |
| Indiana | Over 65 Circuit Breaker Credit | Limits the increase in the homestead's property tax liability to no more than 2% over the prior year's liability (functions as a cap on year-over-year increases). | Age 65+ · Income-tested | January 15 |
| Iowa | Homestead Tax Exemption for Claimants 65 and Older | $6,500 of taxable value (additional exemption, on top of the general homestead exemption) | Age 65+ | July 1 |
| Kansas | SAFESR - Kansas Property Tax Relief for Low Income Seniors (Form K-40PT) | Refund equal to 75% of the general property taxes actually and timely paid on the claimant's principal residence. No maximum refund cap. | Age 65+ · Income-tested | April 15, 2026 |
| Kansas | Property Tax Relief Claim for Seniors and Disabled Veterans / SVR (Form K-40SVR) | Refund equal to the difference between the claimant's homestead property tax for the current year and the property tax for the base year, effectively freezing property tax at the base-year level. | Age 65+ · Disability req. · Income-tested | April 15, 2026Late: 4 years |
| Louisiana | Special Assessment Level (Senior / Disability Assessment Freeze) | Freezes the assessed value of the homestead at the level in place when the owner first qualifies, so long as the owner continues to own and occupy the home and remains income-eligible. It freezes assessed value only; tax bills can still change if millage (tax) rates change. | Age 65+ · Disability req. · Income-tested | Deadline varies — confirm locally |
| Maine | State Property Tax Deferral Program | State pays (defers) the annual property taxes on the homestead; repaid with interest on sale, transfer, or death | Age 65+ · Disability req. · Income-tested | April 1 |
| Massachusetts | Clause 41C Senior Exemption | $500 base exemption (or the greater tax reduction on $4,000 of taxable valuation). Cities and towns may increase the exemption by local option up to 200% (e.g., Boston FY2027: $1,000, with an additional $1,000 available in certain cases). | Age 65+ · Income-tested | April 1 |
| Massachusetts | Clause 17D Exemption (Elderly, Surviving Spouse, or Minor) | $175 (or the greater tax reduction on $2,000 of taxable valuation). | Age 70+ | April 1 |
| Massachusetts | Clause 41A Senior Property Tax Deferral | Defers payment of all or part of the annual property tax. Taxes may be deferred until the accumulated deferred taxes plus interest reach 50% of the owner's share of the full and fair cash value of the property. Interest accrues at 8% per year (or a lower rate adopted locally). | Age 65+ · Income-tested | April 1 |
| Michigan | Deferment of Summer Property Taxes | Deferral of summer property tax collection until February 15 (no penalty or interest) | Age 62+ · Disability req. · Income-tested | September 15 |
| Minnesota | Senior Citizens Property Tax Deferral | Property tax payment limited to 3% of total household income; the remaining tax is deferred as a low-interest loan/lien (interest rate does not exceed 5%) | Age 65+ · Income-tested | November 1 |
| Mississippi | Over-65 Additional Homestead Exemption (Age 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. | Age 65+ | April 1 |
| Missouri | Senior Real Property Tax Freeze Credit (SB 190 / SB 756) | Credit equal to the difference between the eligible taxpayer's current-year real property tax liability on the homestead and the liability in the taxpayer's initial credit year (effectively freezing the tax at the base-year amount) | Age 62+ | Deadline varies — confirm locally |
| Nebraska | Homestead Exemption – Persons 65 or Older (Category 1) | Sliding-scale exemption of 10%–100% of the homestead's assessed value, capped at a maximum value equal to the greater of 200% of the county's average assessed value of single-family residential property or $95,000. The relief percentage is set by household income (100% at the lowest bracket, decreasing 10% per bracket to 0%). | Age 65+ · Income-tested | June 30 |
| Nevada | Senior Citizen / Disabled Property Tax Assistance (Senior Tax Assistance Rebate - STAR) | Amount adjusted annually — confirm locally | Age 62+ | Deadline varies — confirm locally |
| New Hampshire | Elderly Exemption | Amount is set by each municipality and varies by town/city; the exemption reduces the assessed value of the residence and is granted in three age tiers (65 up to 75, 75 up to 80, and 80 or older). Under no circumstances may the exemption for any age category be less than $5,000. | Age 65+ · Income-tested | April 15 |
| New Hampshire | Tax Deferral for Elderly and Disabled | Postpones payment of property taxes on the homestead; deferred taxes accrue annual interest at 5%. The total deferrals may not exceed 85% of the property's equity value. | Age 65+ · Disability req. | March 1 |
| New Jersey | $250 Senior Citizens, Disabled Persons or Surviving Spouse Property Tax Deduction | $250 deducted each year from the property taxes due on the qualified claimant's dwelling. | Age 65+ · Disability req. · Income-tested | Deadline varies — confirm locally |
| New Jersey | Stay NJ Property Tax Credit Program | Credit for up to 50% of the property tax bill on the principal residence, capped at $6,500 for 2025. (For FY2026 the first-year payout was prorated.) | Age 65+ · Income-tested | November 2, 2026 |
| New Jersey | Senior Freeze (Property Tax Reimbursement / PTR) | Reimbursement of the difference between the property taxes (or mobile home park site fees) paid in your base year (the first year you qualified) and the amount paid in the current year. There is no fixed dollar amount; it equals the increase above the base-year amount. | Age 65+ · Disability req. · Income-tested | November 2, 2026 |
| New Mexico | Low-Income Value Freeze (Limitation on Increase in Value) | Freezes the assessed valuation of the property (not the tax amount) | Age 65+ · Disability req. · Income-tested | Deadline varies — confirm locally |
| New York | Enhanced STAR (Exemption and Credit) for Seniors | Benefit based on the exemption of the first $88,500 of the full value of the home (2025-2026 basis) applied to school district taxes; savings vary by school district and equalization rate. | Age 65+ · Income-tested | March 1 |
| New York | Senior Citizens Exemption | Up to 50% reduction of the assessed value of the home. Sliding-scale local option provides reduced percentages (e.g., 45% down to 5%) for incomes above the locally set ceiling. | Age 65+ · Income-tested | March 1 |
| North Carolina | Circuit Breaker Tax Deferment Program | Limits property taxes on the permanent residence to 4% of income if income is at or below the eligibility limit, or 5% of income if income is between the limit and 150% of the limit; taxes above that amount are deferred. | Age 65+ · Disability req. · Income-tested | June 1Late: 3 years |
| Oklahoma | Senior Valuation Limitation (Property Valuation Freeze) | Freezes (limits) the fair cash value of the homestead at the value in effect the year of qualification, so the taxable value does not rise with market value while the property is owned and occupied. | Age 65+ · Income-tested | March 15 |
| Oregon | Measure 50 Maximum Assessed Value Limitation | Growth of a property's Maximum Assessed Value (MAV) is capped at 3% per year. Taxable assessed value is the lesser of the MAV or the property's real market value. Measure 5 also caps taxes at $5 per $1,000 of real market value for schools and $10 per $1,000 for general government. | — | Deadline varies — confirm locally |
| Oregon | Property Tax Deferral for Disabled and Senior Homeowners | The State of Oregon pays your county property taxes (on November 15 each year); the deferred taxes plus 6% simple annual interest become a lien that is repaid when the home is sold, ownership changes, the owner moves, or the owner dies. | Age 62+ · Disability req. · Income-tested | April 15 |
| Rhode Island | Elderly (Age 65+) Exemption and Tax Freeze (municipal option) | No statewide amount. Each city or town council establishes the exemption value (or a rate/valuation freeze) by ordinance; amounts and income limits vary widely by municipality. | Age 65+ · Income-tested | Deadline varies — confirm locally |
| Rhode Island | Senior (Age 65+) Property Tax Deferral (municipal option) | No statewide amount; municipalities that adopt the program may allow deferral of the increase in property taxes for qualifying seniors. Terms set locally. | Age 65+ · Income-tested | Deadline varies — confirm locally |
| South Dakota | Property Tax Reduction from Municipal Taxes for the Elderly & Disabled | Reduces the municipal (city) portion of property taxes the year following application. Applies to the house, garage, and lot up to one acre. | Age 65+ · Disability req. · Income-tested | April 1 |
| South Dakota | Assessment Freeze for the Elderly & Disabled | Freezes the assessed (full and true) value of the home used for tax purposes, so future increases in value are not taxed. Applies to the house, garage, and lot up to one acre. Home value must be under $514,500 of full and true value (properties above the limit are ineligible unless the applicant qualified the previous year). | Age 65+ · Disability req. · Income-tested | April 1 |
| South Dakota | Property Tax Homestead Exemption (Deferral) | Delays (defers) the payment of property taxes until the property is sold or transferred. Deferred taxes become a lien on the property; the program postpones payment rather than reducing the tax owed. | Age 70+ · Income-tested | April 1 |
| Tennessee | Property Tax Relief for Elderly Low-Income Homeowners | State reimbursement of property taxes paid on the first $33,600 of the home's full market value for tax year 2026 (the exact dollar reimbursement depends on the local property tax rate applied to that value). This is a reimbursement, not an exemption — the homeowner still receives and must pay the tax bill. | Age 65+ · Income-tested | 35 days after the property tax delinquency date |
| Tennessee | Property Tax Freeze Program (Seniors 65+) | Freezes the property tax amount on the principal residence at the base tax amount owed in the year the owner first qualifies; the frozen amount generally does not increase in later years even if the tax rate rises, as long as the owner keeps qualifying. No fixed dollar/percent benefit — savings depend on future rate increases. | Age 65+ · Income-tested | 35 days after the property tax delinquency date |
| Tennessee | Property Tax Deferral for Elderly and Disabled Homeowners (Local Option) | Allows a qualifying homeowner to defer payment of property taxes above the base-year amount, with deferred taxes accruing 10% annual interest and remaining a first lien on the property until repaid (typically upon sale, death, or change in use of the property). Not a reduction — taxes are postponed, not forgiven. | Age 65+ · Disability req. · Income-tested | March 1 |
| Texas | Age 65 or Older Exemption | Additional $60,000 school district homestead exemption (on top of the general homestead exemption); local taxing units may offer an additional exemption of at least $3,000. | Age 65+ | April 30Late: 2 years |
| Texas | School Tax Ceiling (Age 65+ or Disabled Freeze) | Freezes school district taxes on the homestead at the amount paid in the year you qualified; the amount cannot increase unless you make improvements. | Age 65+ · Disability req. | Automatic |
| Texas | Age 65+ or Disabled Tax Deferral | Defers (postpones) all property taxes on the homestead for as long as you qualify; a 5% annual interest accrues but no penalties, and no collection while you own and occupy the home. | Age 65+ · Disability req. | Any time |
| Utah | County Indigent (Hardship) Abatement | Abatement of 50% of the current-year total tax, or a maximum of $1,412, whichever is less (2025 amount). The county may also grant a deferral of taxes. | Age 67+ · Disability req. · Income-tested | September 1 |
| Virginia | Local-Option Real Estate Tax Relief for the Elderly and Permanently & Totally Disabled | Varies by locality | Age 65+ · Disability req. · Income-tested | Deadline varies — confirm locally |
| Virginia | Local-Option Real Estate Tax Deferral for the Elderly and Permanently & Totally Disabled | Varies by locality | Age 65+ · Disability req. · Income-tested | Deadline varies — confirm locally |
| Washington | Property Tax Exemption for Senior Citizens, People with Disabilities, and Veterans with Disabilities | Tiered by income relative to your county's income thresholds. Income Threshold 3: exempt from all excess (voter-approved) levies and the additional state levy portion. Income Threshold 2: also exempt from regular property taxes on the greater of $50,000 or 35% of assessed value (not to exceed $70,000). Income Threshold 1: also exempt from regular property taxes on the greater of $60,000 or 60% of assessed value. In all cases the taxable assessed value of the residence is frozen at the value on January 1 of the year the applicant first qualifies (or Jan. 1, 1995, if later). | Age 61+ · Disability req. · Income-tested | Deadline varies — confirm locallyLate: 3 years |
| Washington | Property Tax Deferral for Senior Citizens and People with Disabilities | Deferral (postponement) of payment of current and delinquent property taxes and special assessments on the primary residence. Deferred amounts accrue 5% simple interest and become a lien repaid when the home is sold, the applicant dies, or it ceases to be the primary residence. | Age 60+ · Disability req. · Income-tested | Deadline varies — confirm locally |
| Washington | Property Tax Deferral for Homeowners with Limited Income | Deferral of up to 50% of special assessments and/or real property taxes each year. Total amount deferred may not exceed 40% of the claimant's equity in the residence. Deferred amounts accrue interest and become a lien repaid on sale, death, or when the home is no longer the primary residence. | Income-tested | Deadline varies — confirm locally |
| Wyoming | Long-Term Homeowner Property Tax Exemption | 50% of the assessed value of the primary residence | Age 65+ | Fourth Monday in May |
| Wyoming | Property Tax Deferral Program | Deferral of up to one-half of property taxes on a qualifying principal residence | Age 62+ · Disability req. · Income-tested | November 10 |
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Frequently asked questions
At what age do property tax breaks for seniors start?
Most senior property tax exemptions and freezes begin at age 65, though a few states use 61, 62, 66, or 70, and some phase in additional relief at older ages. Check your state for its exact age and any income limit.
What is a senior property tax freeze?
A freeze (sometimes called a "tax ceiling" or "senior valuation freeze") locks in your taxable value or your tax amount once you qualify, so your property taxes stop rising even if home values go up. You keep the frozen amount as long as you own and live in the home.
Are senior property tax exemptions based on income?
Some are and some are not. A basic age-65 homestead exemption is often available regardless of income, while freezes, credits, and "circuit breaker" programs frequently have an income limit. Each state page notes whether income is tested.
What is a property tax deferral?
A deferral lets a senior postpone paying property taxes, usually with modest interest, until the home is sold or the owner moves. The taxes are not forgiven — they become a lien that is repaid later — but it can prevent a cash-strapped senior from losing a home.
Other relief types