Rob Hartley

Rob Hartley

Founder, AppealDesk · March 5, 2026

Every Property Tax Exemption by State: Senior, Veteran, Homestead & Disability (2026)

Updated March 2026 · 16 min read

Every US state offers property tax exemptions that can reduce your bill by $500-$5,000+ per year. The most common are homestead exemptions (available in 45+ states), senior exemptions (65+ in most states), veteran/disabled veteran exemptions, and disability exemptions. Most homeowners qualify for at least one exemption they haven’t claimed.

Exemption Types Explained

Homestead Exemption

Reduces the taxable value of your primary residence. Available in 45+ states. Amounts range from $7,000 in California to $100,000+ for Texas school district taxes. This is the most widely available exemption and the one most homeowners miss.

Senior Exemption (Over 65)

Additional reduction for age-qualifying homeowners. Often includes income limits. Some states freeze your assessed value at age 65, meaning your taxes never increase even if the market rises. Texas, Illinois, and Ohio have particularly valuable senior exemptions.

Veteran / Disabled Veteran

Ranges from a partial reduction to full tax exemption for 100% disabled veterans in many states. All 50 states offer some form of veteran property tax benefit. Texas, Florida, and Illinois provide full exemptions for totally disabled veterans.

Disability Exemption

Similar to senior exemptions, available to permanently disabled homeowners regardless of age. Typically requires documentation of permanent disability from a physician or Social Security Administration.

Other Exemptions

Agricultural (farmland use), religious and charitable organization exemptions, historic preservation, and conservation easement programs. These are less common for typical homeowners but can provide significant savings for qualifying properties.

Property Tax Exemptions by State: Complete 2026 Table

This table summarizes the major exemption categories for all 50 states. For detailed dollar amounts and eligibility for the highest-value states, see the expanded sections below.

StateHomesteadSenior (65+)VeteranIncome Limit?Guide
AlabamaVariesVariesDisabled vet benefitsVariesAppeal guide
AlaskaVariesVariesDisabled vet benefitsVariesAppeal guide
ArizonaNone (primary residence)Valuation freeze$3,000-$100%Yes ($42,055)Appeal guide
ArkansasVariesVariesDisabled vet benefitsVariesAppeal guide
California$7,000None (Prop 13 cap)$4,000-$100%VariesAppeal guide
ColoradoSenior: 50% of first $200K50% of first $200K$200,000 (disabled)No (age 65+)Appeal guide
ConnecticutVariesVariesDisabled vet benefitsVariesAppeal guide
DelawareVariesVariesDisabled vet benefitsVariesAppeal guide
District of ColumbiaVariesVariesDisabled vet benefitsVariesAppeal guide
Florida$50,000$50,000 additionalUp to 100% (disabled)Yes ($36,614)Appeal guide
Georgia$2,000 (state)$10,000-$50,000Up to 100% (disabled)Yes (varies)Appeal guide
HawaiiVariesVariesDisabled vet benefitsVariesAppeal guide
IdahoVariesVariesDisabled vet benefitsVariesAppeal guide
Illinois$10,000 (Cook), $6,000 (other)$8,000Up to 100% (disabled)Yes ($65,000)Appeal guide
Indiana60% up to $45,000Over 65 deduction$24,960 (disabled)Yes ($30,000)Appeal guide
IowaVariesVariesDisabled vet benefitsVariesAppeal guide
KansasVariesVariesDisabled vet benefitsVariesAppeal guide
KentuckyVariesVariesDisabled vet benefitsVariesAppeal guide
LouisianaVariesVariesDisabled vet benefitsVariesAppeal guide
MaineVariesVariesDisabled vet benefitsVariesAppeal guide
MarylandVariesVariesDisabled vet benefitsVariesAppeal guide
Massachusetts$125,000 equity protection$1,000-$2,000$2,000-$400Yes (varies)Appeal guide
Michigan18 mill reductionProp A cap (5%/yr)100% (disabled)NoAppeal guide
MinnesotaMarket value exclusionProperty tax refundUp to 100% (disabled)Yes (varies)Appeal guide
MississippiVariesVariesDisabled vet benefitsVariesAppeal guide
MissouriVariesVariesDisabled vet benefitsVariesAppeal guide
MontanaVariesVariesDisabled vet benefitsVariesAppeal guide
NebraskaVariesVariesDisabled vet benefitsVariesAppeal guide
NevadaVariesVariesDisabled vet benefitsVariesAppeal guide
New HampshireVariesVariesDisabled vet benefitsVariesAppeal guide
New Jersey$250 credit$250 additional$6,000 deductionYes ($150,000)Appeal guide
New MexicoVariesVariesDisabled vet benefitsVariesAppeal guide
New YorkVaries by locality50% (Enhanced STAR)10-50% reductionYes ($98,700 STAR)Grievance guide
North CarolinaNone$25,000 or 50%$45,000 (disabled)Yes ($33,800)Appeal guide
North DakotaVariesVariesDisabled vet benefitsVariesAppeal guide
Ohio$26,200 (65+/disabled)Included in homestead$50,000 (disabled)Yes ($36,100)Appeal guide
OklahomaVariesVariesDisabled vet benefitsVariesAppeal guide
OregonVariesVariesDisabled vet benefitsVariesAppeal guide
PennsylvaniaVaries by school districtProperty Tax Rebate100% (disabled)Yes ($45,000)Appeal guide
Rhode IslandVariesVariesDisabled vet benefitsVariesAppeal guide
South Carolina$50,000 (school taxes)Included in homestead100% (disabled)No (age 65+)Appeal guide
South DakotaVariesVariesDisabled vet benefitsVariesAppeal guide
TennesseeNoneTax freeze (65+)100% (disabled)Yes ($47,030)Appeal guide
Texas$100,000 (school)$10,000 additionalUp to 100% (disabled)NoProtest guide
UtahVariesVariesDisabled vet benefitsVariesAppeal guide
VermontVariesVariesDisabled vet benefitsVariesAppeal guide
VirginiaVaries by localityTax relief programs100% (disabled)Yes (varies)Appeal guide
WashingtonNoneFreeze/exemptionUp to 100% (disabled)Yes ($58,423)Appeal guide
West VirginiaVariesVariesDisabled vet benefitsVariesAppeal guide
WisconsinVariesVariesDisabled vet benefitsVariesAppeal guide
WyomingVariesVariesDisabled vet benefitsVariesAppeal guide

Sources: State statutes, county assessor websites, Tax Foundation. Amounts shown are maximum exemption values. Actual benefit depends on your county’s tax rate and implementation. States without specific data shown as “Varies” — contact your county assessor.

Detailed Exemptions for High-Value States

The following states have the most valuable or complex exemption programs. Click to expand details including specific dollar amounts, eligibility, and application deadlines.

Texas Exemptions

General Homestead

Amount: $100,000 off school district taxes
Eligibility: Primary residence, apply by April 30 of first year
Deadline: April 30

Over-65

Amount: $10,000 additional + school tax freeze
Eligibility: Age 65+ as of Jan 1, primary residence
Deadline: Apply by April 30

Disabled Veteran

Amount: $12,000 to 100% exemption based on VA disability rating
Eligibility: 10-100% VA disability rating
Deadline: Apply by April 30

For county-specific details and filing instructions, see our Texas protest guide.

Florida Exemptions

Homestead

Amount: $50,000 off assessed value ($25K applies to all taxes, additional $25K applies to non-school taxes)
Eligibility: Primary residence as of Jan 1, filed by March 1
Deadline: March 1

Senior (Additional)

Amount: Additional $50,000 for seniors 65+
Eligibility: Age 65+, household income below $36,614
Deadline: March 1

Disabled Veteran

Amount: 100% exemption for totally disabled veterans
Eligibility: 100% permanent disability from VA
Deadline: March 1

For county-specific details and filing instructions, see our Florida appeal guide.

California Exemptions

Homeowners' Exemption

Amount: $7,000 off assessed value (~$70 savings)
Eligibility: Owner-occupied primary residence
Deadline: February 15 (first filing)

Prop 13 Cap

Amount: Limits assessed value increases to 2%/year
Eligibility: All properties (automatic)
Deadline: Automatic

Disabled Veteran

Amount: $161,083-$241,627 exemption (2026)
Eligibility: 100% disabled or blind veteran
Deadline: Contact county assessor

For county-specific details and filing instructions, see our California appeal guide.

Illinois Exemptions

General Homestead

Amount: $10,000 (Cook County), $6,000 (all other counties)
Eligibility: Owner-occupied primary residence
Deadline: Varies by county

Senior Citizen

Amount: $8,000 off EAV
Eligibility: Age 65+ as of Jan 1, primary residence
Deadline: Varies by county

Senior Freeze

Amount: Freezes EAV at base year level
Eligibility: Age 65+, household income under $65,000
Deadline: Varies by county

Disabled Veteran

Amount: Up to 100% for 70%+ disability rating
Eligibility: VA disability rating 30-100%
Deadline: Varies by county

For county-specific details and filing instructions, see our Illinois appeal guide.

New York Exemptions

STAR (Basic)

Amount: Tax credit varies by municipality
Eligibility: Owner-occupied, income under $500,000
Deadline: March 1 (new applicants via NYS)

Enhanced STAR

Amount: Larger credit for seniors
Eligibility: Age 65+, income under $98,700
Deadline: March 1

Veteran

Amount: 10-50% reduction based on service era and combat
Eligibility: Wartime veterans, locality must opt in
Deadline: March 1 (varies by locality)

For county-specific details and filing instructions, see our New York grievance guide.

New Jersey Exemptions

Homestead Benefit

Amount: $250+ property tax credit
Eligibility: Owner-occupied, income limits apply
Deadline: Filed with income tax return

Senior Freeze

Amount: Freezes property tax at base year amount
Eligibility: Age 65+ or disabled, income under $150,000
Deadline: November 1

Disabled Veteran

Amount: $6,000 deduction or 100% exemption (totally disabled)
Eligibility: Wartime veteran, VA disability
Deadline: Contact local assessor

For county-specific details and filing instructions, see our New Jersey appeal guide.

Pennsylvania Exemptions

Homestead Exclusion

Amount: Varies by school district (up to 50% of median assessed value)
Eligibility: Primary residence
Deadline: March 1 (varies)

Property Tax Rebate

Amount: Up to $1,000 rebate
Eligibility: Age 65+, widow/widower 50+, or disabled; income under $45,000
Deadline: June 30

Disabled Veteran

Amount: 100% exemption
Eligibility: 100% VA disability, wartime service
Deadline: Contact county

For county-specific details and filing instructions, see our Pennsylvania appeal guide.

Georgia Exemptions

Standard Homestead

Amount: $2,000 off assessed value (state) + county varies
Eligibility: Owner-occupied primary residence as of Jan 1
Deadline: April 1

Senior (School Tax)

Amount: $10,000-$50,000 off school taxes (varies by county)
Eligibility: Age 62-65+ depending on county, income limits vary
Deadline: April 1

Disabled Veteran

Amount: Up to $89,348 (2026)
Eligibility: 100% VA disability or loss of limb/sight
Deadline: April 1

For county-specific details and filing instructions, see our Georgia appeal guide.

Ohio Exemptions

Homestead (65+/Disabled)

Amount: $26,200 off market value
Eligibility: Age 65+ or permanently disabled, income under $36,100
Deadline: Contact county auditor

Disabled Veteran

Amount: $50,000 off market value
Eligibility: Totally disabled veteran
Deadline: Contact county auditor

Owner Occupancy Credit

Amount: 2.5% rollback on taxes
Eligibility: Owner-occupied primary residence (automatic in most counties)
Deadline: Automatic

For county-specific details and filing instructions, see our Ohio appeal guide.

Michigan Exemptions

Principal Residence

Amount: 18 mill school operating tax exemption
Eligibility: Owner-occupied primary residence
Deadline: May 1

Prop A Cap

Amount: Limits assessment increases to 5%/year or CPI
Eligibility: All properties (automatic)
Deadline: Automatic

Disabled Veteran

Amount: 100% exemption
Eligibility: 100% VA disability
Deadline: Contact local assessor

For county-specific details and filing instructions, see our Michigan appeal guide.

Arizona Exemptions

Primary Residence

Amount: No flat exemption, but lower tax classification
Eligibility: Owner-occupied primary residence
Deadline: September 1

Senior Valuation Freeze

Amount: Freezes limited property value
Eligibility: Age 65+, income under $42,055, lived in AZ 2+ years
Deadline: September 1

Disabled Veteran

Amount: $3,000-$100% exemption
Eligibility: VA disability rating or wartime service
Deadline: September 1

For county-specific details and filing instructions, see our Arizona appeal guide.

Colorado Exemptions

Senior Homestead

Amount: 50% of first $200,000 of actual value
Eligibility: Age 65+, owned and occupied 10+ years
Deadline: Application period varies

Disabled Veteran

Amount: $200,000 of actual value
Eligibility: 100% permanent VA disability
Deadline: Contact county assessor

For county-specific details and filing instructions, see our Colorado appeal guide.

Washington Exemptions

Senior/Disabled

Amount: Property tax exemption or freeze
Eligibility: Age 61+ or disabled, income under $58,423
Deadline: Contact county assessor

Disabled Veteran

Amount: Up to 100% exemption
Eligibility: 80-100% VA disability
Deadline: Contact county assessor

For county-specific details and filing instructions, see our Washington appeal guide.

Tennessee Exemptions

Tax Relief (Senior)

Amount: Tax freeze at 65, tax savings up to $214
Eligibility: Age 65+ or disabled, income under $47,030
Deadline: Contact county trustee

Disabled Veteran

Amount: 100% exemption on first $175,000 of value
Eligibility: 100% permanent VA disability or service-connected
Deadline: Contact county assessor

For county-specific details and filing instructions, see our Tennessee appeal guide.

Exemptions Most Homeowners Miss

1.

Homestead exemption is not automatic in most states

You must apply. In Texas alone, an estimated 15% of eligible homeowners have not filed for their homestead exemption — leaving an average of $1,500/year on the table.

2.

Senior exemption income limits are higher than you think

Many seniors assume they earn too much to qualify. But income limits range from $33,800 (North Carolina) to $150,000 (New Jersey). Social Security income is excluded in many states.

3.

Disabled veteran exemptions often provide FULL tax exemption

At a 100% VA disability rating, many states provide a complete property tax exemption. This can save $3,000-$10,000+ per year depending on your property value and location.

4.

Surviving spouse exemptions are often overlooked

Many states extend veteran and senior exemptions to surviving spouses. If your spouse qualified for an exemption before passing, you may still be eligible.

5.

Some states allow stacking

In Texas, you can combine homestead ($100K) + over-65 ($10K) + disabled veteran exemptions. In Illinois, you can stack general homestead + senior citizen + senior freeze. The combined savings can be substantial.

How Exemptions Interact with Appeals

Exemptions and appeals are two different tools that work together:

  • Exemptions reduce your taxable value (the portion of your assessment that is subject to tax)
  • Appeals reduce your assessed value (what the county says your home is worth)
  • They stack — and the savings compound

Example: How Savings Stack

Assessed value: $300,000

Homestead exemption: -$50,000

Taxable value: $250,000

After appeal reduces assessment to $270,000:

New taxable value: $270,000 - $50,000 = $220,000

Total reduction: $250,000 - $220,000 = $30,000 less taxable value

AppealDesk’s Homeowner Savings Guide, included with every order, analyzes your exemption eligibility and identifies exemptions you may be missing. It is the only property tax appeal service that proactively checks for unclaimed exemptions as part of the evidence packet. For a deeper dive into the existing senior exemption landscape, see our senior property tax exemptions guide.

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Frequently Asked Questions

What is the most common property tax exemption?
The homestead exemption is the most common, available in 45+ states. It reduces the taxable value of your primary residence. Amounts range from $7,000 (California) to $100,000+ (Texas school district). Most homeowners qualify but many have not applied.
Do I have to apply for a homestead exemption?
Yes, in most states the homestead exemption is not automatic. You must file an application with your county assessor. In Texas, the deadline is April 30. In Florida, March 1. Check your county assessor’s website for the specific form and deadline in your area.
Can I get both a homestead and senior exemption?
In many states, yes. Texas allows stacking homestead ($100K) + over-65 ($10K) + school tax freeze. Illinois allows general homestead + senior citizen + senior freeze. The combined savings can total thousands of dollars per year.
What is the income limit for senior property tax exemption?
Income limits vary widely by state: $33,800 in North Carolina, $36,100 in Ohio, $65,000 in Illinois, $98,700 for New York Enhanced STAR, and $150,000 for New Jersey Senior Freeze. Social Security income is excluded in many states. Check your state’s specific limits before assuming you don’t qualify.
Do veterans get a property tax exemption?
Yes, all 50 states offer some form of property tax benefit for veterans. Benefits range from partial reductions ($3,000-$6,000 in some states) to full 100% tax exemption for totally disabled veterans. Texas, Florida, Illinois, and many other states provide complete exemptions at 100% VA disability rating.
Can I appeal my taxes AND claim an exemption?
Yes. Appeals reduce your assessed value. Exemptions reduce your taxable value. They target different parts of your tax bill and the savings stack. A $30,000 assessment reduction combined with a $50,000 homestead exemption reduces your taxable value by $80,000.
How do I check which exemptions I qualify for?
Start with your county assessor’s website, which typically lists all available exemptions and applications. You can also use AppealDesk’s Homeowner Savings Guide, which is included with every evidence packet and proactively identifies exemptions you may be eligible for based on your property and location.

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