Rob Hartley
Founder, AppealDesk · February 11, 2026
Senior Property Tax Exemptions by State: The Complete 2026 Guide
Updated February 2026 · 20 min read
The short version: According to AARP, only about 8% of the more than 9 million eligible seniors actually apply for property tax relief they're legally entitled to. If you're 65 or older and own your home, there's a strong chance you qualify for an exemption, assessment freeze, or deferral that could save you hundreds to thousands of dollars per year. This guide covers every state's programs and shows you exactly how to claim yours.
Why This Matters Now
Home values are at historic highs. According to Zillow Research, the median U.S. home price has climbed past $400,000, dragging property tax assessments up with it. Meanwhile, the Social Security Administration's 2026 COLA adjustment was 2.5% — barely enough to cover grocery inflation, let alone a tax bill that jumped 10–20%.
The result is a growing class of “house rich, cash poor” seniors: people who have lived in their homes for decades, built substantial equity, and now face property tax bills that threaten to push them out. U.S. Census Bureau data confirms this is a problem in every state, from suburban Texas to rural Vermont.
The good news? According to the Lincoln Institute of Land Policy, at least 39 states plus DC offer some form of property tax relief specifically for seniors. But here's the catch: none of it is automatic. You have to know the programs exist, confirm you're eligible, and file an application. Most counties won't notify you.
This guide breaks down every state's programs, explains the three types of senior relief, and walks you through the application process step by step. If you're helping a parent navigate their property taxes, this is your playbook too — adult children can and should help with these applications.
Three Types of Senior Property Tax Relief
Before diving into the state-by-state details, you need to understand the three mechanisms states use. Some states offer just one; others stack all three.
1. Exemptions — Reduce Your Taxable Value
The most common form of relief. A senior exemption subtracts a fixed dollar amount (or percentage) from your property's assessed value before the tax rate is applied. In Texas, for example, homeowners 65+ get an additional $10,000 school district exemption on top of the standard homestead exemption, and many local taxing units add their own senior exemptions — commonly totaling $60,000+ in combined reductions.
2. Assessment Freezes — Lock Your Value in Place
An assessment freeze caps your assessed value at its current level (or the level when you turned the qualifying age), so your tax bill doesn't increase even as neighborhood values rise. In Cook County, IL, the Senior Freeze program locks your equalized assessed value (EAV) if your household income is under $75,000. In Texas, the over-65 school tax ceiling freezes the school tax dollar amount — not just the value, but the actual tax payment.
3. Deferrals — Postpone Until Sale
Tax deferrals let qualifying seniors postpone paying property taxes. The deferred amount becomes a lien on the property, typically repaid when the home is sold or the owner passes away. California's Property Tax Postponement program is available to seniors 62+ with household income at or below $55,181, at 7% simple interest. Vermont offers one of the best terms nationally with a 0% interest deferral. Deferrals are best for seniors who plan to stay in their home long-term and need immediate cash-flow relief.
Senior Property Tax Exemptions by State: 50-State Guide
The table below covers every state and DC. Programs, eligibility, and benefit amounts change frequently — always verify current details with your county assessor before applying.
Most Generous Programs
| State | Program(s) | Age | Income Limit | Benefit |
|---|---|---|---|---|
| Texas | Over-65 exemption + school tax ceiling | 65+ | None | $10K school + local exemptions (often $60K+ total); school tax frozen |
| New Jersey | Stay NJ + Senior Freeze + ANCHOR | 65+ | Varies by program | Up to $6,500 Stay NJ credit; freeze + ANCHOR stackable |
| New York | Enhanced STAR + Senior exemption (RPTL 467) | 65+ | ≤$107,300 (STAR); varies locally | Up to 65% exemption (raised from 50% in 2026); localities opt in |
| Illinois | Senior Homestead + Senior Freeze | 65+ | ≤$75,000 (freeze) | $8,000 EAV reduction; freeze locks EAV at base year |
| Florida | Additional homestead + low-income senior + SOH cap | 65+ | ≤$36,614 (additional) | $50K homestead + up to $50K extra; 3% annual SOH cap |
| California | Prop 19 portability + PTPostponement | 55+ / 62+ | ≤$55,181 (deferral) | Transfer tax base statewide (55+); full deferral at 7% (62+) |
| Alabama | Senior exemption (state + county) | 65+ | ≤$12,000 (state portion) | Near-complete exemption from state portion of property tax |
| Alaska | Senior/disabled exemption | 65+ / 60+ (municipal) | None (state); varies locally | Up to $150K assessed value exempt (varies by borough) |
| Colorado | Senior Homestead Exemption | Born on/before 1/1/1961 | None | 50% of first $200K market value exempt; 10-year residency required |
| New Hampshire | Elderly exemption (increases with age) | 65+ / 75+ / 80+ | Varies by municipality | Exemption increases at 65, 75, and 80; amount set locally |
Standard Programs
| State | Program(s) | Age | Income Limit | Benefit |
|---|---|---|---|---|
| Arizona | Senior valuation freeze + state credit | 65+ | ≤$44,940 (single) | Freeze assessed value; up to $502 state credit |
| Arkansas | Age 65+ homestead credit | 65+ | None | $375 tax credit on homestead |
| Connecticut | Elderly/disabled circuit breaker | 65+ | ≤$46,400 (single) / $56,500 (couple) | Tax credit varies; municipalities may add local programs |
| Georgia | Senior school tax exemption + local options | 62+ / 65+ | Varies by county | $10K–$50K+ exemption from school taxes; county-specific |
| Hawaii | Home exemption (increases with age) | 60+ / 65+ / 70+ | None | $140K–$200K exemption (Honolulu); varies by county |
| Idaho | Property Tax Reduction (circuit breaker) | 65+ | ≤$37,000 | Up to $1,500 tax reduction |
| Indiana | Over-65 circuit breaker + deduction | 65+ | ≤$30,000 (deduction) | $14,000 deduction or 50% of value (whichever less); 1–3% cap |
| Iowa | Elderly/disabled property tax credit | 65+ | ≤$25,328 | Reimbursement of a portion of taxes paid |
| Kansas | SAFESR (refund) + Homestead Refund | 65+ | ≤$22,000 (SAFESR) | 75% refund of general property taxes (SAFESR) |
| Kentucky | Homestead exemption (65+) | 65+ | None | $46,350 assessed value exemption (2026) |
| Louisiana | Senior freeze + homestead exemption | 65+ | ≤$100,000 (freeze) | $75K homestead exempt; assessment freeze if income-qualified |
| Maine | Homestead exemption + Property Tax Fairness Credit | All ages / 65+ | Income-based credit | $25K homestead; enhanced circuit breaker credit for seniors |
| Maryland | Homeowners' Tax Credit + Senior Tax Credit | 65+ | Income-based | Credit based on income; 10% assessment cap; additional senior credit in some counties |
| Massachusetts | Clause 41C senior exemption + deferral | 65+ / 70+ | Varies by clause | $1,000+ exemption; deferral available at 65+ with interest |
| Michigan | Homestead Property Tax Credit | All ages (enhanced 65+) | ≤$63,000 | Credit on state return; higher for seniors; up to $1,600 |
| Minnesota | Senior Property Tax Deferral | 65+ | ≤$96,000 household | Defer taxes exceeding 3% of income; low-interest lien |
| Mississippi | Senior homestead exemption | 65+ | None | $7,500 assessed value exempt from all ad valorem taxes |
| Missouri | Property Tax Credit (circuit breaker) | 65+ | ≤$30,000 (single) | Up to $1,100 credit on state return |
| Montana | Property Tax Assistance Program (PTAP) | 62+ | ≤$45,000 | Reduced tax rate on first $200K of market value |
| Nebraska | Homestead Exemption (age/income based) | 65+ | ≤$49,201 (100% relief) | Sliding scale: 100% exemption at lowest income tier |
| Nevada | Senior citizen property tax rebate | 62+ | ≤$36,658 | Refund up to $1,000; 3% annual cap on assessment increases |
| Ohio | Homestead Exemption | 65+ | ≤$38,600 (2026) | $26,200 exempt from market value |
| Oklahoma | Senior valuation freeze + double homestead | 65+ | ≤$25,000 (freeze) | Freeze on fair cash value; $2,000 additional homestead |
| Oregon | Senior deferral + disabled deferral | 62+ | ≤$48,500 | Full deferral with 6% interest; lien on property |
| Pennsylvania | Property Tax/Rent Rebate | 65+ | ≤$45,000 | Up to $1,000 rebate (higher in some counties) |
| Rhode Island | Senior exemption (locally administered) | 65+ | Varies by city/town | Tax freeze or exemption; amount varies by municipality |
| South Carolina | Homestead exemption (65+) | 65+ | None | $50K fair market value exempt from school operating taxes |
| Tennessee | Property Tax Relief (reimbursement) | 65+ | ≤$31,600 | Reimburse taxes on first $30,000 of market value |
| Vermont | Property Tax Credit + deferral | All ages (deferral 65+) | Income-based | Income-based credit; 0% interest deferral (best terms nationally) |
| Washington | Senior/disabled exemption + deferral | 61+ | <$40,000 (exemption); <$57,000 (deferral) | Exempt from regular levies on excess value; deferral with 5% interest |
| West Virginia | Senior citizen tax credit | 65+ | None | $20,000 assessed value exempt from first $200 of taxes |
| Wisconsin | Lottery & Gaming Credit + Homestead Credit | All ages (enhanced 62+) | ≤$24,680 | Up to ~$1,168 homestead credit on state return |
Limited or No Dedicated Senior Programs
These states either have very limited senior-specific programs or rely on general homestead exemptions and circuit breaker credits that apply to all ages. Contact your county assessor to confirm what's available.
| State | Notes |
|---|---|
| Delaware | School property tax credit for 65+ ($500); limited county programs |
| DC | Senior/disabled homestead deduction + schedule H credit; income ≤$151,200 |
| North Carolina | Homestead Circuit Breaker: 65+ with income ≤$36,700 get deferred tax |
| North Dakota | Homestead credit for 65+ with income ≤$42,000; up to $4,500 taxable value reduction |
| South Dakota | Assessment freeze for 65+ with income ≤$35,660; deferral program available |
| Utah | Circuit breaker credit for 65+ with income ≤$38,369; abatement up to $1,110 |
| Virginia | Localities authorized to offer 65+ exemptions/deferrals; programs vary widely by county |
| Wyoming | Property tax refund for 65+ with income ≤$42,000; contact county assessor |
| New Mexico | $4,000 valuation freeze or rebate for 65+ with income ≤$35,240; apply through county |
Important: Eligibility details, income thresholds, and benefit amounts change frequently. Several states updated their programs for 2026. Always verify current requirements with your county assessor's office or your state's department of revenue before applying.
Not Sure What You Qualify For?
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The Assessment Ratio Connection (What Most Guides Miss)
Here's a critical detail that almost no guide on senior exemptions explains: your exemption is applied to your assessed value, not your market value. In states that use a partial assessment ratio, the math changes significantly.
Consider two homeowners, both with $400,000 homes and a $50,000 senior exemption:
Texas (100% ratio): $400K assessed − $50K exemption = taxed on $350K
Tennessee (25% ratio): $100K assessed − $50K exemption = taxed on $50K
Same dollar exemption, wildly different effective value. In ratio states, the exemption represents a much larger share of your taxable value.
But here's the real insight: if your assessment is also too high, you're leaving money on the table. The exemption gives you a fixed reduction, but an overassessment means you're paying taxes on phantom value above the exemption. You need both the exemption and a correct assessment.
If you're not sure whether your assessment is accurate, our overassessment calculator can help you check. And for a deeper explanation of how assessment ratios work, see our guide to appealing property taxes.
Is Your Assessment Also Too High?
Your exemption saves you money — but if your assessed value is inflated, you're still overpaying. Enter your address to find out.
How to Apply for a Senior Property Tax Exemption
The process varies by state and county, but every application follows the same general steps:
Common Mistakes to Avoid
- Assuming it's automatic. No state automatically applies senior exemptions. You must apply.
- Missing the deadline. Some deadlines are as early as February. Mark it on your calendar.
- Not stacking programs. Many states let you combine a senior exemption with a homestead exemption, freeze, and deferral. Check if you qualify for more than one.
- Forgetting to reapply. Income-based programs often require annual renewal. Set a recurring reminder.
- Not checking for local programs. Counties and municipalities sometimes offer additional senior relief beyond what the state provides.
For adult children helping a parent: You can typically file the application on behalf of a parent with their signature or a power of attorney. If your parent is overwhelmed by paperwork, offer to help — the application is usually a single page plus documentation. This is one of the highest-value tasks you can do for an aging parent.
When Exemptions Aren't Enough — You May Also Need to Appeal
Senior exemptions are a fixed reduction. They lower your bill by the same amount regardless of whether your assessment is accurate. But if your property is overassessed, you're still paying taxes on a phantom number — the exemption just makes it slightly less painful.
Here's how the math works:
County says your home is worth: $300,000
Senior exemption: −$50,000
You're taxed on: $250,000
But your home is actually worth: $250,000
With a correct assessment + exemption: $250,000 − $50,000 = $200,000
You're overpaying on $50,000 of phantom value
The two strategies compound. A successful property tax appeal corrects the base assessment. The exemption then reduces it further. Together, they deliver maximum savings.
At a 1.5% tax rate, the difference in the example above is $750 per year — savings that would be lost if you only claimed the exemption and never checked your assessment.
Get Your Exemption AND Check Your Assessment
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Frequently Asked Questions
At what age do you stop paying property taxes?
This is the most-searched question about senior property taxes — and the answer may surprise you. No state completely eliminates property taxes based on age alone. However, many states offer relief so significant that it can reduce your bill to near zero, especially for lower-income seniors. Alabama exempts seniors from nearly all state property tax. Alaska boroughs may exempt up to $150,000 of assessed value. Texas freezes school taxes and offers substantial exemptions. The key is applying for every program you're eligible for — the relief won't come to you.
Do I have to apply for a senior exemption every year?
It depends on the program. Many exemptions are one-time applications — once approved, they remain in effect until your circumstances change (you move, sell, or no longer qualify). Income-based programs like assessment freezes and deferrals typically require annual renewal with updated income documentation. Check with your county assessor to confirm your program's renewal requirements.
Can I get a senior exemption if I have a mortgage?
Yes, absolutely. Having a mortgage does not disqualify you in any state. Property taxes are a separate obligation from your mortgage. If your taxes are paid through an escrow account managed by your lender, a successful exemption will reduce your escrow payment — you may want to notify your mortgage servicer after the exemption is applied so they can adjust your monthly payment.
What if I just turned 65 — can I apply mid-year?
Most states allow mid-year applications. In Texas, for example, you can file for the over-65 exemption as soon as you turn 65, and it takes effect that tax year. Some states prorate the benefit for the remaining months. The rule of thumb: file as soon as you're eligible. Do not wait until the next tax year — you could lose months of savings.
Can I get the exemption on a second home or vacation property?
Generally, no. Nearly all senior exemptions require the property to be your primary residence (homestead). Investment properties, vacation homes, and rental properties do not qualify. A very small number of programs apply to all property owned by qualifying seniors, but these are rare exceptions. If you own multiple properties, the exemption applies to the one where you live.
Homestead exemption vs. senior exemption — what's the difference?
A homestead exemption is available to all homeowners who use the property as their primary residence, regardless of age. A senior exemption is an additional benefit specifically for homeowners over a certain age (usually 60–65). In most states, they stack: you claim the homestead exemption first, then add the senior exemption on top for maximum savings. If you haven't claimed your homestead exemption yet, do that immediately — it's the foundation.
What if my income is just over the limit?
Don't give up. Several states use a sliding scale where benefits decrease gradually as income rises, rather than a hard cutoff. Others define “income” in specific ways that may exclude Social Security benefits, medical expenses, or other items from the calculation. Review the exact income definition for your state's program. If you're within 10–15% of the limit, it's worth contacting your county assessor to ask what counts — you may qualify after all.
Quick-Start Checklist
Follow these seven steps to claim every dollar of property tax relief you're entitled to:
The Bottom Line
Senior property tax exemptions exist in almost every state, but they only help if you apply. The process is usually straightforward — a single form plus basic documentation — and the savings can be substantial, especially when you stack multiple programs.
But exemptions are only half the equation. If your property is also overassessed, you're leaving additional savings on the table. The smartest strategy is to claim your exemption and verify your assessment is correct. The two work together to minimize your tax bill.
If you're not sure whether your assessment is accurate, start by entering your address below.