Reference

Property-tax breaks by state

Reviewed by Paul Knag, founder of Peklava LLC (NMLS ID 1592292) · July 2026. Verified against official state sources; amounts and income limits change yearly, so confirm current terms with your state or county before you rely on one.

Almost every state cuts property taxes for homeowners once they reach a qualifying age, and almost none of it is automatic: you have to apply, usually with your county assessor. Most programsstart at 65, several beginas early as 50-62, andmany eligible homeowners never file. Find your state, check the age, and follow the official source to apply.

Watch: the property-tax break most homeowners miss

Every state has some form of property-tax relief, but age, benefit type, and application rules vary. Most programs are not automatic: check your state, then apply through your county assessor or state revenue department.

StateProgramStarts atTypeIncome testWhat it does
AlabamaHomestead Exemptions for Persons 65 and Older (H-2, H-3, H-4)65ExemptionNoExempts homeowners 65 and older from the state portion of property tax; larger county exemptions apply under income limits. official source
AlaskaSenior Citizen and Disabled Veteran Property Tax Exemption (AS 29.45.030(e))65ExemptionNoExempts the first $150,000 of assessed value of the primary residence for owners 65 and older; mandatory in all municipalities. official source
ArizonaSenior Property Valuation Protection Option65FreezeYesFreezes the home's property valuation for renewable three-year periods for owners 65 and older who meet income limits. official source
ArkansasAmendment 79 Homestead Assessed Value Freeze65FreezeNoFreezes the taxable assessed value of the homestead once the owner turns 65 or becomes disabled; no income limit. official source
CaliforniaProperty Tax Postponement Program62DeferralYesLets income-qualified homeowners 62 and older postpone current-year property taxes; deferred amounts accrue interest and are secured by a lien. official source
ColoradoSenior Property Tax Exemption65ExemptionNoExempts 50 percent of the first $200,000 of actual value for owners 65 and older with 10 consecutive years in the home. official source
ConnecticutHomeowners Elderly/Disabled Circuit Breaker Tax Relief Program65Credit / rebateYesState-mandated credit reduces local property tax bills on a sliding income scale for homeowners 65 and older or surviving spouses. official source
DelawareSenior School Property Tax Credit65Credit / rebateNoCredit against school property taxes equal to half the bill up to a capped amount for owners 65 and older, with residency requirements. official source
FloridaAdditional Homestead Exemption for Persons 65 and Older (local option)65ExemptionYesCounties and cities may grant an added homestead exemption up to $50,000 for owners 65 and older meeting a household income limit. official source
GeorgiaStatewide senior homestead exemptions (ages 62 and 65)62ExemptionYesIncome-qualified owners 62 and older may claim added school-tax and county exemptions; many counties offer larger local senior exemptions. official source
HawaiiHome Exemption, increased amount at age 65 (county-administered; example: Honolulu)65ExemptionNoProperty tax is county-level in Hawaii; Honolulu raises the owner-occupant home exemption to a higher amount for owners 65 and older. official source
IdahoProperty Tax Reduction Program (Circuit Breaker)65Credit / rebateYesReduces property taxes on the home and one acre by a sliding amount for income-qualified homeowners 65 and older, among other categories. official source
IllinoisSenior Citizens Homestead Exemption65ExemptionNoReduces the equalized assessed value of a senior's home by a fixed amount with no income limit; a separate income-tested senior freeze exists. official source
IndianaOver 65 Deduction65ExemptionYesReduces the assessed value of an eligible senior's homestead by up to a capped amount, subject to income and home-value limits. official source
IowaHomestead Tax Exemption for Claimants 65 Years of Age or Older65ExemptionNoExempts $6,500 of taxable value for homeowners 65 and older, in addition to the general homestead credit; no income limit. official source
KansasHomestead Refund (K-40H)55Credit / rebateYesRefunds part of property taxes for income-qualified homeowners 55 and older; separate programs at 65 refund more or offset tax increases. official source
KentuckyHomestead Exemption65ExemptionNoReduces the assessed value of the home by a statutory amount, recalculated every two years for inflation, for owners 65 and older. official source
LouisianaSpecial Assessment Level65FreezeYesFreezes the assessed value of the homestead for owners 65 and older whose adjusted gross income is below a state limit. official source
MaineState Property Tax Deferral Program65DeferralYesState pays property taxes for income- and asset-eligible homeowners 65 and older; deferred taxes plus interest are repaid when the home changes hands. official source
MarylandNo age-specific programany ageCredit / rebateYesStatewide Homeowners' Property Tax Credit caps taxes by household income at any age; many counties offer separate local senior credits. official source
MassachusettsSenior Circuit Breaker Tax Credit65Credit / rebateYesRefundable state income tax credit reimburses part of property taxes or rent for income-eligible residents 65 and older. official source
MichiganSummer Property Tax Deferment62DeferralYesHomeowners 62 and older with limited household income may defer summer property taxes until mid-February without penalty or interest. official source
MinnesotaProperty Tax Deferral for Senior Citizens65DeferralYesCaps annual property tax at 3 percent of household income for qualifying owners 65 and older; the state defers the remainder as a lien. official source
MississippiHomestead Exemption for Persons 65 or Older or Disabled65ExemptionNoExempts homeowners 65 and older from property taxes on the first $75,000 of true value of their home; no income limit. official source
MissouriMissouri Property Tax Credit Claim (Circuit Breaker)65Credit / rebateYesRefundable credit for part of real estate taxes or rent paid by income-qualified residents 65 and older or disabled. official source
MontanaMontana Elderly Homeowner/Renter Credit62Credit / rebateYesRefundable income tax credit that offsets property taxes or rent for lower income Montanans 62 and older. official source
NebraskaHomestead Exemption (Category 1, Persons 65 or Older)65ExemptionYesExempts all or part of the home's assessed value from property tax, scaled by household income. official source
NevadaNo age-specific programany ageFreezeNoNo current statewide age-based relief; primary residences receive a partial abatement capping annual property tax increases at 3 percent. official source
New HampshireElderly Exemption (RSA 72:39-a)65ExemptionYesMunicipalities exempt a locally set amount of assessed value for residents 65 and older who meet local income and asset limits. official source
New JerseySenior Freeze (Property Tax Reimbursement)65FreezeYesReimburses eligible homeowners for property tax increases above their base year amount, effectively freezing their tax bill. official source
New MexicoLimitation on Increase in Value for Owners 65 or Older or Disabled (Section 7-36-21.3 NMSA)65FreezeYesFreezes the home's taxable valuation so it cannot increase for income-qualified owners 65 and older. official source
New YorkEnhanced STAR65ExemptionYesProvides an increased school tax exemption or credit check for income-qualified homeowners 65 and older. official source
North CarolinaElderly or Disabled Homestead Exclusion65ExemptionYesExcludes the greater of $25,000 or 50 percent of the home's appraised value from property tax for income-qualified owners. official source
North DakotaHomestead Property Tax Credit65Credit / rebateYesReduces the home's taxable value on a sliding scale based on income for owners 65 and older. official source
OhioHomestead Exemption65ExemptionYesShields a set amount of the home's market value from property taxes for income-qualified owners 65 and older. official source
OklahomaSenior Valuation Freeze (Property Valuation Limitation)65FreezeYesFreezes the homestead's fair cash valuation for owners 65 and older with household income under the county HUD limit. official source
OregonProperty Tax Deferral for Disabled and Senior Homeowners62DeferralYesThe state pays property taxes for qualifying homeowners 62 and older; deferred taxes accrue interest and are repaid later. official source
PennsylvaniaProperty Tax/Rent Rebate Program50Credit / rebateYesRebates a portion of property taxes or rent for income-qualified people 65 and older, widowed people 50 and older, and disabled adults. official source
Rhode IslandProperty Tax Relief Credit (Form RI-1040H)65Credit / rebateYesRefundable credit for property taxes exceeding a share of household income for low-income residents 65 or older or disabled. official source
South CarolinaHomestead Exemption65ExemptionNoCompletely exempts the first $50,000 of the home's fair market value from property taxes, with no income test. official source
South DakotaAssessment Freeze for the Elderly and Disabled65FreezeYesPrevents the home's assessed value from increasing for tax purposes for income-qualified owners 65 and older. official source
TennesseeProperty Tax Relief Program65Credit / rebateYesThe state reimburses part or all of paid property taxes for homeowners 65 and older under county income limits. official source
TexasAge 65 or Older Residence Homestead Exemption65ExemptionNoAdds an extra school district homestead exemption plus a ceiling on school taxes, with no income test. official source
UtahCircuit Breaker Homeowner's Credit66Credit / rebateYesCredit against property taxes for low-income homeowners meeting the age requirement, applied to the home's tax bill. official source
VermontNo age-specific programany ageCredit / rebateYesThe income-based Property Tax Credit adjusts homestead property tax for households under an income ceiling, with no age requirement. official source
VirginiaLocal Exemption or Deferral for Elderly Individuals (Va. Code 58.1-3210)65ExemptionYesAuthorizes localities to exempt or defer real estate taxes for owners 65 and older, subject to local income and net worth limits. official source
WashingtonProperty Tax Exemption for Senior Citizens and People with Disabilities61ExemptionYesExempts homeowners 61 and older with income under county thresholds from all or part of certain property tax levies. official source
West VirginiaHomestead Exemption65ExemptionNoExempts the first $20,000 of assessed value of an owner occupied home from property taxes, with no income test. official source
WisconsinHomestead Credit62Credit / rebateYesRefundable credit offsetting property taxes or rent for low-income residents; claimants under 62 must be disabled or have earned income. official source
WyomingLong-Term Homeowner Exemption65ExemptionNoExempts 50 percent of a primary home's fair market value for owners 65 and older who paid Wyoming property tax 25 or more years. official source
District of ColumbiaSenior Citizen or Disabled Property Owner Tax Relief65Credit / rebateYesCuts the property tax bill in half for owner-occupants 65 and older whose household income is below an annually adjusted limit. official source

Straight answers

At what age do property-tax breaks for homeowners start?

Most state programs start at 65, but several begin earlier: Washington at 61, Oregon, Michigan, Wisconsin, Georgia, Montana, and California at 62, Kansas at 55, and Pennsylvania at 50 for qualifying widowed homeowners. A few states offer income-based relief at any age.

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

An exemption removes part of your home value from taxation. A freeze locks your assessed value or tax bill so it stops rising. A credit or rebate refunds part of what you paid. A deferral postpones the tax (usually with interest, repaid when the home changes hands), so it is a loan, not forgiveness.

Do I get these automatically?

Almost never. Nearly every program requires a one-time or annual application with your county assessor or state revenue department, and many eligible homeowners never apply. If you or a family member hit the qualifying age, filing the application is often worth hundreds to thousands of dollars a year.

Property taxes are one line in the bigger picture. The Retirement-Ready Homeowner Checklist covers the rest, and the unlocks roadmap lists what every birthday from 50 on earns you.