Senior Benefits: Page 2
Explore property tax exemptions, freezes, and deferrals for seniors in your state.
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Page 2 of 3 51 guides
Missouri SB 190 Senior Freeze: A County-by-County Opt-In Under RSMo §137.1050, Plus the State Circuit Breaker (MO-PTC) for Lower-Income Seniors
85-of-114 county SB 190 freeze + state MO-PTC Circuit Breaker
Montana's Tiered PTAP Reduction (80% / 50% / 30% by Income) and the $1,150 Form 2EC Elderly Homeowner Credit at Age 62
PTAP rate reduction + Form 2EC refundable credit (stack)
Nebraska Form 458, Categories 1 Through 7: A Sliding-Scale Senior Homestead With $37,000.99 Single / $43,400.99 Married Income Cutoffs for 100% Relief
Form 458 Category 1 (sliding scale) + 4V (DV, no income test)
Nevada Has No Senior Property Tax Exemption: What Actually Applies Are the 3% Residential Cap (NRS 361.4723) and the Disabled Veteran Exemption Tiered by Disability Rating
Limited-program state, 3% residential cap + tiered DV exemption are the relief mechanisms
New Hampshire RSA 72:39-a: A Statutory Floor With 234 Municipalities Each Setting Their Own Elderly Exemption Income, Asset, and Dollar Limits
Statutory floor + 234-municipality local-option layers + age-tiered step-ups at 75 and 80
New Jersey's Three-Program Property Tax Relief Stack: Senior Freeze, ANCHOR, and the New Stay NJ, All on One Combined PAS-1 Application
PAS-1 routes Senior Freeze + ANCHOR + Stay NJ, three benefits, one application
New Mexico's Senior Valuation Freeze (NMSA §7-36-21.3): Locks Assessed Value at $44,200 Income Threshold but Mill Rates Still Flow Through
Valuation freeze (not bill freeze) + 30-day annual reapplication window
New York's STAR + Enhanced STAR + Senior Citizens' Exemption: Three Programs With Three Income Definitions and a Mandatory IVP for Seniors
Basic STAR + Enhanced STAR (IVP) + RPTL §467 stack, three independent programs
North Carolina Form AV-9 Routes Three Programs: Elderly Exclusion (Greater of $25K or 50%), Disabled Veteran Full Exclusion, and the Circuit Breaker Deferment
AV-9 routes Elderly Exclusion + DV Exclusion + Circuit Breaker, three statutes, one form
North Dakota's Recently Expanded Senior Homestead Credit (N.D.C.C. §57-02-08.1): 100% Reduction Up to $70,000 Income, 50% Up to $100,000, Capped at $4,500 of Taxable Value
Sliding scale 100% / 50% / 0% by income, $4,500 max, separate DV credit more generous
Ohio's Two-Track Homestead Exemption: Senior/Disabled at $40,000 OAGI Cap (Form DTE 105A) Versus the No-Income-Test Disabled Veteran Path (Form DTE 105I) That Shields $50,000 of Market Value
Two-track exemption: OAGI-tested senior/disabled vs. no-income-test DV
Oklahoma Form 994 Combines the Senior Valuation Freeze and the Additional Homestead Exemption, Both Income-Tested at the HUD Median ($90,300 for the 2026 Tax Year)
Form 994: Senior Valuation Freeze + doubled Homestead, no annual reapplication
Oregon's Property Tax Deferral for Disabled and Senior Homeowners (ORS 311.668): The State Pays the County, Records a Lien, Repaid From Sale Proceeds, $70,000 Income Cap for 2026
Deferral with state-recorded lien + universal Measure 50 3% cap
Pennsylvania's 2023 Act 7 Expansion of the Property Tax/Rent Rebate (PTRR): $46,520 Income Cap (Indexed Annually), $1,000 Maximum Rebate, and Half of Social Security Excluded From the Income Test
Act 7 expansion: $1,000 max rebate, half-SS exclusion, indexed income cap
Rhode Island's Two-Track Senior Relief: The State Circuit Breaker (RI-1040H, Max $675 at $39,275 Income) and a Patchwork of 39 Cities and Towns Each Setting Their Own Local Senior Exemption
Circuit Breaker + 39-municipality local-option patchwork, two tracks stack
South Carolina's $50,000 Senior Homestead Exemption (SC Code §12-37-250) Layered on the 4% Legal-Residence Assessment Ratio: Why SC Senior Property Tax Burden Runs Among the Lowest in the Southeast
$50K homestead exemption + 4% legal-residence ratio (vs 6% non-resident)
South Dakota's Assessment Freeze (SDCL 10-6A) for Seniors at $35,000 Single / $45,000 Multi-Member Income, Plus the $200,000 Disabled Veteran Assessment Reduction
Senior assessment freeze (annual reapply) + 100%-DV $200K reduction (no income test)
Tennessee's State-Reimbursed Property Tax Relief (T.C.A. §67-5-702/703): Elderly Relief on First $32,700 of Market Value at $37,530 Income, Plus the $175,000 Disabled Veteran Path Under §67-5-704
State-reimbursed elderly relief + DV §67-5-704 + local-option Tax Freeze
Texas's Over-65 Stack After Proposition 4: $100,000 General + $60,000 Over-65 School Exemptions ($110,000 Combined School Subtraction) Plus the School Tax Ceiling Locking Year-of-Qualification Forever
Stacked exemptions ($160K subtraction) + permanent School Tax Ceiling + portability
Utah's Age 66 Circuit Breaker (Form TC-90CY for Homeowners, TC-90CB for Renters): Combined Abatement of Up to $1,312 Plus a 20%-of-Fair-Market-Value Homeowner Tax Credit Layer
Age 66 Circuit Breaker + CB75+ extension + 20%-FMV Homeowner Credit layer
Vermont Files One Form for Two Programs (HS-122): The Homestead Declaration That Activates Lower Education Tax Rates and the Income-Sensitivity Property Tax Credit Capped at $8,000 for Households Under $115,400
HS-122 = Homestead Declaration + Property Tax Credit (income-tested, not age-tested)
Virginia's §58.1-3210 Authorizes Localities to Set Their Own Senior Real Estate Tax Relief, and 2025 Changed How Defined Contribution Retirement Accounts Get Counted Toward Net Worth Limits
Pure locality-administered + 2025 IRA/net-worth methodology change worth re-applying under
Washington's Senior Exemption (RCW 84.36.381) Uses "Combined Disposable Income", and SHB 1438 Added Medical Expense Deductions That Often Bring Seniors Back Under the Threshold
Age 61+ tiered exemption + SHB 1438 medical deductions + $57K deferral
West Virginia's Two-Layer Senior Stack: $20,000 Homestead Exemption (No Income Test) Plus the Senior Citizens Tax Credit (SCTC-A) Refundable on the Next $20,000 at 150% of Federal Poverty Level
$20K homestead floor (no income test) + SCTC-A refundable credit on next $20K
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