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					                            State Homestead / Circuit Breaker Tax Relief Programs, 2006


                  Tax         Type of               Eligible                           Maximum
   State                                                                                                             Notes
                Category       Relief             Homeowners                            Benefit
                Property     Exemption   Age 65 and under; no income            $4,000 AV (state taxes)     The total exemption
                                         limits                                 $2,000 AV (local taxes)     applicable to the property
                                                                                                            cannot exceed $4,000

                Property     Exemption   Age 66 or older; no income limits      100% exempt (state)         All of the exemptions
                                                                                $2,000 AV (local)           listed for Alabama are
                                                                                                            limited to property sizes
                Property     Exemption   Age 66 or older OR totally and         100% exempt (state)         of 160 acres or less
                                         permanently disabled OR legally        $5,000 AV (local)
Alabama                                  blind; all with AGI of $11,999 or
                                         less

                Property     Exemption   Age 65 or older OR totally and         100% exempt
                                         permanently disabled; both with        (state and local)
                                         net taxable income of $7,499 or
                                         less

                Property     Exemption   Deaf mute OR incompetent               $3,000 AV (state only)
                                         veteran; no income limits
                                                                                                            Municipalities offer
                                         Age 65 or older OR disabled
                                                                                                            additional exemptions to
                                         veteran OR surviving spouse aged
                                                                                                            the elderly, veterans, and
Alaska          Property     Exemption   60 or over whose deceased              $150,000 AV
                                                                                                            persons who provide
                                         spouse qualified for the exemption;
                                                                                                            volunteer firefighting or
                                         no income limits
                                                                                                            EMS services
                Income       Credit      Age 65 or older OR Social Security     $502
                                         recipient; both with total household
                                         income of $3,750 or less (1-person
                                         household) or $5,500 or less (2-
                                         person household)

                                         All ages; no income limits
                Property     Refund                                             36% of the primary
                                                                                school tax payment, not
                                                                                to exceed $520
                                         Honorably discharged veteran; no
                Property     Exemption   income limits OR disabled with         $3,000
                                         household income of $25,000 or
                                         less (w/o minor children) or
                                         $30,000 or less (w/ minor children)
                                         OR surviving spouse of such a
Arizona
                                         person or veteran with a
                                         household income of $25,000 or
                                         less (w/o minor children) or
                                         $30,000 or less (w/ minor children)

                                         Veteran with a service-connected
                Property     Exemption   disability of more than 60% OR         $6,000
                                         veteran with a non-service-
                                         connected disability that is total
                                         and permanent; no income limits

                                         Age 70 or older with a total                                       Claimant must have
                Property     Deferment   household taxable income of            Indefinite deferment of     occupied the homestead
                                         $10,000 or less                        property tax payments for   for 6 years and been a
                                                                                residences with an AV of    resident of Alabama for
                                                                                $150,000 or less            10 years


      AV = Assessed Value
                  Tax       Type of                 Eligible                           Maximum
    State                                                                                                             Notes
                Category     Relief               Homeowners                            Benefit
                Property    Credit      All ages; no income limits              $300


                Property    Exemption   Veteran who is blind in one or both     100% exempt
                                        eyes, has lost or has lost the use
                                        of one or both limbs, or is totally
                                        and permanently disabled OR the
Arkansas                                unremarried surviving spouse of
                                        such a veteran or any veteran who
                                        is missing in action or was killed in
                                        action; no income limits

                                        Age 65 or older; no income limits
                Property    Exemption                                           $20,000 AV

                Property    Exemption   All ages; no income limits              $7,000 AV                    Limited or indefinite
                                                                                                             deferment of property tax
                                                                                                             payments for certain
                Property    Refund      Age 62 or older OR blind OR             $472.60                      individuals under certain
                                        disabled; all with total household                                   circumstances are also
                                        income of $40,811 or less                                            available

                Property    Exemption   Serviceperson OR ex-                    $1,000                       Limited to property AV of
                                        serviceperson OR unremarried                                         $5,000 or less (single
                                        surviving spouse of a deceased                                       serviceperson) or
                                        veteran OR parent of a deceased                                      $10,000 or less (married
California                              veteran if a pension is received                                     serviceperson or
                                        because of the veteran's service                                     unremarried surviving
                                                                                                             spouse)

                Property    Exemption   Veteran who is blind or has lost the    $100,000 AV
                                        use of two or more limbs; no
                                        income limits

                Property    Exemption   Veteran who is blind or has lost the    $150,000 AV
                                        use of two or more limbs OR totally
                                        disabled veteran; both with an
                                        income of $46,302 or less
                Property    Exemption   Age 62 or older and disabled with       100% exempt
                                        income at or below 150% of the
                                        level set for classifying low-income
                                        individuals

                Property    Exemption   Age 65 or older OR surviving            50% of the property taxes    Must be a resident of
                                        spouse; no income limits                paid on the first $200,000   Colorado for at least 10
Colorado                                                                        AV                           years

                Property    Refund      Age 65 or older OR disabled OR          $600
                                        surviving spouse age 58 or older;
                                        all with total income of $11,000 or
                                        less (single) or $14,700 or less
                                        (married)




      AV = Assessed Value
                   Tax       Type of                Eligible                           Maximum
    State                                                                                                             Notes
                 Category     Relief              Homeowners                            Benefit
                 Income      Credit      All ages with AGI of $55,000 or        $500
                                         less (single) or $100,500 or less
                                         (married-joint) or $78,500 or less
                                         (head of household)

                 Property    Exemption   Age 65 or older OR surviving           $1,000 AV (single)
                                         spouse age 50 or older whose           $1,250 AV (married)
                                         deceased spouse was eligible for
                                         the exemption OR totally and
                                         permanently disabled; all with AGI
                                         of 16,200 or less (single) or
Connecticut                              $20,000 or less (married)

                 Property    Exemption   Veteran OR serviceperson OR            $1,000
                                         unremarried surviving spouse,
                                         minor child, or parent of a veteran;
                                         no income limits

                 Property    Exemption   Blind OR pensioned/disabled war        $3,000
                                         veteran OR unremarried surviving
                                         spouse of a deceased veteran OR
                                         minor child of a deceased
                                         serviceperson; no income limits
                                                                                                             The state of Delaware
                                                                                                             does not levy property
                                                                                                             taxes - owners age 65 or
Delaware         N/A         N/A         N/A                                    N/A                          older can receive a credit
                                                                                                             of up to $500 against
                                                                                                             their municipal property
                                                                                                             taxes
                 Income      Credit      All ages with gross household          $750
                                         income of $20,000 or less

                 Income      Credit      All ages with total household          The amount of any            Claimant must have
                                         income equal to or less than 50%       increase in property tax     owned and occupied the
                                         of the area median income              over a one-year period       property for a least 7
                                                                                that exceeds 105% of the     years
                                                                                prior year's tax liability
District of                                                                     (no max)
Columbia
                 Income      Credit      First-time homebuyer with total        $5,000                       Incomes over listed caps
                                         income of $70,000 or less (single)                                  are eligible for partial
                                         or $110,000 or less (married-joint)                                 credits

                 Property    Exemption   Age 65 or older OR totally and         $60,000 AV
                                         permanently disabled; all with total
                                         household AGI of $99,999 or less




       AV = Assessed Value
                  Tax       Type of                 Eligible                         Maximum
    State                                                                                                    Notes
                Category     Relief               Homeowners                          Benefit
                Property    Exemption   All ages; no income limits              $25,000 AV

                Property    Exemption   Age 65 or older with an income of       $50,000 AV
                                        $25,000 or less

                Property    Exemption   Surviving spouse OR blind OR            $25,000 AV + $500
                                        totally and permanently disabled;
                                        no income limits

                Property    Exemption   Veteran with a disability of 10% or     $30,000 AV
                                        more OR surviving spouse if
                                        married to a veteran for at least 5
Florida                                 years at the time of death; no
                                        income limits

                Property    Exemption   Honorably discharged veteran with       100% exempt
                                        a service-connected total and
                                        permanent disability who is
                                        confined to a wheelchair OR
                                        unremarried surviving spouse of
                                        such a veteran OR all other totally
                                        and permanently disabled
                                        individuals confined to a
                                        wheelchair OR blind; all with
                                        income of $14,500 or less
                Property    Exemption   All ages; no income limits              $2,000 AV

                Property    Exemption   Age 65 or older with total income       $4,000 AV
                                        (individual and spouse) of $10,000
                                        or less (excluding OASD benefits)

                Property    Exemption   Age 62 or older with total gross        $10,000 AV          Claimant must reside in
                                        income of $9,999 or less                                    an independent school
Georgia                                                                                             district or a county school
                                                                                                    district

                Property    Exemption   Disabled veteran OR surviving           $50,000 AV
                                        spouse of a deceased disabled
                                        veteran or a veteran killed in action
                                        OR minor child of a deceased
                                        disabled veteran; no income limits


                Property    Exemption   All ages; AV of property is $20,000     100% exempt
                                        or less; no income limits

                Property    Exemption   All ages; AV of property is more        $20,000 AV
                                        than $20,000; no incom limits

                Property    Exemption   Age 60-70; no income limits             $40,000 AV

Hawaii          Property    Exemption   Age 70 or older; no income limits       $50,000 AV

                Property    Exemption   Totally disabled veteran; no            100% exempt
                                        income limits

                Property    Exemption   Hansen's disease sufferer OR            $25,000 AV
                                        impaired vision/hearing OR totally
                                        disabled; no income limits




      AV = Assessed Value
                       Tax       Type of                Eligible                           Maximum
     State                                                                                                              Notes
                     Category     Relief              Homeowners                            Benefit

                                             Age 65 or older OR disabled and
                                             receiving federal, Civil Service, or
                                             Railroad Retirement Act disability
                                             insurance benefits OR
                                             disabled/pensioned veteran OR
Idaho                Property    Exemption                                          $1,100
                                             person entitled to prisoner-of-war
                                             benefits OR blind OR surviving
                                             spouse of any of the above OR
                                             motherless / fatherless minor child;
                                             all with income of $18,920 or less
                     Income      Credit      All ages; no income limits             5% of real property taxes
                                                                                    paid during the year

                     Property    Exemption   Age 65 or older; no income limits      $3,000 AV

                     Property    Credit      Age 65 or older OR disabled with       Amount of property taxes
                                             income of $21,217 or less (1-          that exceeded 3.5% of
                                             person household) or $28,480 or        income
Illinois                                     less (2-person household) or
                                             $35,739 or less (3-person
                                             household)

                     Property    Exemption   Disabled veteran OR spouse of          $70,000 AV                  Homestead must have
                                             such a veteran OR unremarried                                      been adapted for the
                                             surviving spouse of a deceased                                     disabled veteran using
                                             veteran; no income limits                                          federal funds


                     Income      Deduction   Person renting his or her principal    $2,500
                                             place of residence; no income
                                             limits

                     Income      Credit      Lake County homeowner with             $300                        Cannot be combined with
                                             earned income of $18,599 or less                                   the $2,500 deduction

                     Property    Exemption   All ages; no income limits             20% of the property tax


                     Property    Exemption   Age 65 or older with combined AGI      $12,480 AV                  AV of property cannot
                                             of $25,000 or less OR unremarried                                  exceed $113,000 to
                                             surviving spouse age 60 or older                                   qualify
                                             with combined AGI of $25,000 or
                                             less OR blind with taxable gross
Indiana                                      income of $17,000 or less OR
                                             disabled with taxable gross income
                                             of $17,000 or less OR totally and
                                             permanently disabled veteran OR
                                             surviving spouse of such a veteran
                                             OR veteran 62 or older with at
                                             least a 10% disability

                     Property    Exemption   Veteran of WWI OR surviving            $18,720 AV                  AV of property cannot
                                             spouse of such a veteran; no                                       exceed $163,000 to
                                             income limits                                                      qualify

                     Property    Exemption   Veteran with a service-connected       $24,960 AV
                                             disability of 10% or more; no
                                             income limits




           AV = Assessed Value
                   Tax       Type of                Eligible                           Maximum
   State                                                                                                            Notes
                 Category     Relief              Homeowners                            Benefit
                 Property    Credit      All ages; no income limits             Amount of property tax
                                                                                paid on the first $4,850
                                                                                AV

                 Property    Credit      Disabled veteran with household        100% of property taxes     Credit may also be
                                         income of $35,000 or less              paid                       available to unremarried
                                                                                                           surviving spouses of
                                                                                                           deceased disabled
                                                                                                           veterans
                 Property    Credit      Age 65 or older OR totally             $1,000
Iowa
                                         disabled; both with income of
                                         $17,589 or less

                 Property    Exemption   Veteran OR surviving spouse of a       $2,778 of taxable value    Exemption may be lower
                                         veteran OR surviving widowed                                      if the veteran was
                                         parent of a veteran OR minor child                                honorably separated,
                                         of a veteran; no income limits                                    retired, furloughed to a
                                                                                                           reserve, placed on
                                                                                                           inactive status, or
                                                                                                           discharged
                                         Age 55 or older OR blind OR
                                         disabled OR has a dependent
                                         child who lived in the residence for
Kansas           Property    Refund      the full year and who was claimed      $600
                                         as an exemption; all with total
                                         household income of $27,000 or
                                         less
                                         Age 65 or older OR totally
Kentucky         Property    Exemption                                          $29,400 AV
                                         disabled; no income limits

                                                                                                           Homeowners may elect
                                                                                                           to waive the homestead
                                                                                                           exemption and, instead,
                                                                                                           receive a sales and use
                                                                                                           tax credit. The amount of
                                                                                                           the credit is equal to the
                                                                                                           lesser of the total local
Louisiana        Property    Exemption   All ages; no income limits             $7,500 AV
                                                                                                           sales and use taxes paid
                                                                                                           by the homeowner or the
                                                                                                           amount of extra property
                                                                                                           tax the homeowner paid
                                                                                                           because of the waiver of
                                                                                                           the homestead
                                                                                                           exemption




       AV = Assessed Value
                    Tax       Type of                Eligible                           Maximum
   State                                                                                                           Notes
                  Category     Relief              Homeowners                            Benefit
                  Property    Credit      All ages with income of $25,700 or     $1,000
                                          less (1-person household) or
                                          $40,000 or less (2-person
                                          household)

                  Property    Refund      All ages with income of $77,000 or     $2,000
                                          less (single) or $102,000 or less
                                          (married) and property tax paid
                                          was more than 4% of income

                  Property    Credit      Age 62 or older OR single person       $400
                                          aged 55 or older receiving federal
                                          disability payments OR married
                                          persons aged 55 or older with both
                                          spouses receiving federal disability
                                          payments; all with total household
Maine
                                          income of $7,400 or less (1-person
                                          household) or $9,200 or less (2-
                                          person household)

                                          "Aged" or disabled veteran OR
                  Property    Exemption   unremarried surviving spouse,          $5,000 AV                 If veteran served before
                                          mother, or minor child of such a                                 or during WWI, the
                                          veteran; no income limits                                        exemption is increased to
                                                                                                           $7,000 AV
                                          Blind; no income limits
                  Property    Exemption                                          $4,000 AV
                                          Paraplegic veteran OR
                  Property    Exemption   unremarried surviving spouse of a      $47,500 AV                Homestead must be
                                          paraplegic veteran; no income                                    specially-adapted to
                                          limits                                                           serve the disability

                  Property    Credit      All ages with net worth of $200,000    Amount of the             AV of property must be
                                          or less                                reassessed property tax   $150,000 or less to
                                                                                 exceeding 10% over the    qualify
                                                                                 previous year

                  Property    Exemption   Veteran who is totally and             100% exempt
Maryland
                                          permanently disabled OR
                                          unremarried surviving spouse of
                                          such a veteran

                  Property    Exemption   Blind OR unremarried surviving         $6,000 AV
                                          spouse of a blind person




        AV = Assessed Value
                  Tax      Type of                Eligible                           Maximum
   State                                                                                                             Notes
                Category    Relief              Homeowners                            Benefit
                Income     Credit      All ages with gross household          $840                          AV of property must be
                                       income of $45,000 or less (single),                                  less than $600,000 to
                                       $56,000 or less (head of                                             qualify
                                       household) or $67,000 or less
                                       (married-joint) OR age 65 or older;
                                       no income limits

                Property   Exemption   Age 70 or older OR surviving           $2,000 AV or $175             AV of property cannot
                                       spouse OR minor child whose            (whichever is greater)        exceed $20,000 and
                                       parent is deceased                                                   property must be owned
                                                                                                            and occupied by the
                                                                                                            claimant for no fewer
                                                                                                            than 10 years

                Property   Exemption   Age 70 or older with total income      $4,000 AV or $500             Claimant must be a
Massachusetts                          of $6,000 or less (single) or $7,000   (whichever is greater)        resident of
                                       or less (married)                                                    Massachusetts for no
                                                                                                            fewer than 10 years and
                                                                                                            the property must be
                                                                                                            owned and occupied by
                                                                                                            the claimant for no fewer
                                                                                                            than 5 years
                Property   Exemption   Veteran OR spouse of a veteran         $2,000-$8,000 AV or
                                       OR unremarried surviving spouse        $250-$950, whichever is       Exemptions are based on
                                       of a deceased veteran OR parent        greater; the actual           a variety of factors
                                       of a deceased veteran                  amount is based on the        including years of military
                                                                              veteran's duty and            service, type and extent
                                                                              disability status             of disability, and the
                                                                                                            receipt of any military
                                                                                                            service award (e.g.
                                                                                                            Purple Heart)
                Income     Credit      All ages with total household          $1,200
                                       income of $82,650 or less

                Income     Credit      Age 65 or older OR totally and         100% of the property tax
                                       permanently disabled OR deaf; no       in excess of a percentage
                                       income limits                          of household income

                                                                              Taxable value allowance
                Income     Credit      Serviceperson OR veteran OR            divided by the taxable
                                       surviving spouse of a veteran; all     value of the property
Michigan                               with income of $7,500 or less

                                                                              100% of the property tax
                Income     Credit      Blind                                  if the taxable value of the
                                                                              property is $3,500 or less
                                                                              OR the percentage that
                                                                              $3,500 bears to the value
                                                                              of the homestead if the
                                                                              taxable value of the
                                                                              property is over $3,500


                Income     Refund      All ages with total household          $1,640
                                       income of $87,780 or less (no
                                       dependents) or $106,980 or less
                                       (up to 5 dependents)
Minnesota
                Property   Exemption   Veteran who received the               $2,000
                                       Congressional Medal of Honor; no
                                       income limits


     AV = Assessed Value
                  Tax       Type of                Eligible                           Maximum
    State                                                                                                           Notes
                Category     Relief              Homeowners                            Benefit
                Property    Exemption   All ages; no income limits             $7,500 AV                   Effective 1/1/06 through
                                                                                                           12/31/07, the homestead
                Property    Exemption   Age 65 or older OR totally             $15,000 AV                  exemption will apply for
                                        disabled; no income limits                                         two years after Hurricane
                                                                                                           Katrina in the case of
                                                                                                           dwellings located within
                                                                                                           the Presidentially-
Mississippi                                                                                                declared disaster area
                                                                                                           that were destroyed /
                                                                                                           demolished / under
                                                                                                           repair as a result of the
                                                                                                           hurricane to such an
                                                                                                           extent that the household
                                                                                                           is forced to reside
                                                                                                           elsewhere
                Income      Credit      Age 65 or older OR totally and         $750
                                        permanently disabled OR age 60
                                        or older and receiving surviving
                                        spouse Social Security benefits; all
                                        with income of $25,000 or less
                                        (single) or $27,000 or less
                                        (married-joint)
Missouri
                Income      Credit      Age 65 or older OR disabled; both      $750                        Credit is only available if
                                        with income less than $70,000                                      the increase in the
                                        (single or married)                                                individual's property tax
                                                                                                           exceeds 5% in an
                                                                                                           assessment year or 2.5%
                                                                                                           in a non-assessment year


                Income      Credit      All ages with income of $18,817 or     $1,000
                                        less (single) or $24,249 or less
                                        (married) OR age 62 or older with
                                        gross household income of
                                        $44,999 or less

                Property    Exemption   Totally disabled veteran with AGI      100% exempt
                                        of $30,000 or less (single) or         (incremental adjustments
Montana                                 $36,000 or less (married) OR           are available for AGIs
                                        unremarried surviving spouse of a      above the 100%
                                        deceased veteran killed in active      exemption cap, but less
                                        duty or a deceased disabled            than $39,000 (single
                                        veteran with AGI of $25,000 or         veteran) or $45,000
                                        less                                   (married veteran) or less
                                                                               than $34,000 (single
                                                                               surviving spouse)




      AV = Assessed Value
                 Tax       Type of                Eligible                           Maximum
   State                                                                                                          Notes
               Category     Relief              Homeowners                            Benefit
               Property    Exemption   Age 65 or older with income of         $40,000 AV or 80% of        AV of property must be
                                       $28,200 or less (single) or $33,250    the average AV of single    less than $95,000 to
                                       or less (married)                      family residential homes    qualify
                                                                              in the claimant's county,
                                                                              whichever is greater

               Property    Exemption   Confined to a wheelchair OR have       $50,000 AV or 100% of       AV of property must be
                                       lost both arms above the elbow         the average AV of single    less than $110,000 to
                                       OR have a permanent partial            family residential homes    qualify
                                       disability over 75% in the arms OR     in the claimant's county,
                                       totally and permanently disabled       whichever is greater
Nebraska                               war veteran (service or non-
                                       service connected) OR surviving
                                       spouse of a totally disabled
                                       veteran or veteran who was killed
                                       in action; all with income of 31,000
                                       or less (single) or 35,800 or less
                                       (married)

               Property    Exemption   Paraplegic or multiple amputee         100% exempt
                                       veteran whose home is
                                       substantially contributed to by the
                                       Department of Veterans Affairs; no
                                       income limits
               Property    Credit      Age 62 or older with total             $500
                                       household income of $24,016 or
                                       less

               Property    Exemption   Widow OR orphaned child; no            $1,000 AV
                                       income limits

               Property    Exemption   Blind; no income limits                $3,000 AV

               Property    Exemption   Active serviceperson OR                $2,000 AV
                                       serviceperson who served during a
                                       time of war; no income limits

               Property    Exemption   Veteran with a total and permanent     $20,000 AV
Nevada                                 service-connected disability OR
                                       surviving spouse of such a
                                       veteran; no income limits

               Property    Exemption   Veteran with a permanent disability    $15,000 AV
                                       between 80% and 99% OR
                                       surviving spouse of such a
                                       veteran; no income limits

               Property    Exemption   Veteran with a permanent disability    $10,000 AV
                                       between 60% and 79% OR
                                       surviving spouse of such a
                                       veteran; no income limits




     AV = Assessed Value
                  Tax      Type of                Eligible                          Maximum
   State                                                                                                         Notes
                Category    Relief              Homeowners                           Benefit
                Property   Exemption   Veteran with a total and permanent    100% exempt                Exemption applies only if
                                       service-connected disability OR                                  the homestead is
                                       surviving spouse of such a                                       specially adapted to
                                       veteran; no income limits                                        support the disability

                Property   Credit      Veteran OR surviving spouse of a      $50                        Municipalities can
                                       serviceperson or veteran who                                     increase the credit to a
New Hampshire                          suffered a service-connected                                     max of $500
                                       death; no income limits

                Property   Exemption   Blind; no income limits OR deaf       $15,000 AV
                                       with a net income of $13,400 or
                                       less (single) or $20,400 or less
                                       (married)

                Income     Deduction   All ages; no income limits            Amount of property taxes   Deduction cannot be
                                                                             paid up to $10,000         combined with the credit
                                                                                                        described below
                Income     Credit      All ages; no income limits            $50

                Property   Exemption   Veteran with a total and permanent    100% exempt
                                       service-connected disability OR
                                       surviving spouse of such a veteran

                                       Veteran honorably discharged or
                Property   Exemption   released from service during a        $250
                                       time of war OR surviving spouse of
                                       such a veteran OR age 65 or older
New Jersey                             with income of $10,000 or less OR
                                       under 65, but totally and
                                       permanently disabled with income
                                       of $10,000 or less

                                       All ages with income of $200,000
                Property   Refund      or less                               $385


                                       Age 65 or older OR blind OR
                Property   Refund      disabled; all with income of          $1,320
                                       $200,000 or less


                Income     Refund      Age 65 or older with modified         $125 (single)
                                       gross income of $16,000 or less       $250 (married-joint)

                Property   Exemption   All ages; no income limits; must be   $2,000 AV
                                       the head of a family

                Property   Exemption   Veteran OR unremarried surviving      $4,000 AV
New Mexico                             spouse of a veteran; no income
                                       limits

                Property   Exemption   Veteran who is totally and            100% exempt
                                       permanently disabled OR surviving
                                       spouse of such a veteran; no
                                       income limits




     AV = Assessed Value
                   Tax       Type of                Eligible                          Maximum
    State                                                                                                        Notes
                 Category     Relief              Homeowners                           Benefit
                 Income      Credit      All ages with total gross household   $75 (under age 65)       Municipalities offer
                                         income of $18,000 or less             $375 (age 65 or older)   additional exemptions to
                                                                                                        qualifying veterans and
                                                                                                        persons age 65 or older
                                         Veteran OR spouse of a veteran
New York         Property    Exemption   OR surviving spouse of a              $5,000 AV                Homestead must have
                                         deceased veteran                                               been purchased with
                                                                                                        funds granted by the US
                                                                                                        or New York for military
                                                                                                        service in order to qualify
                 Property    Exemption   Age 65 or older OR totally and        $20,000 or 50% of AV,
                                         permanently disabled; both with       whichever is greater
                                         income of $19,700 or less
North Carolina
                 Property    Exemption   Disabled veteran; no income limits    $38,000 AV

                 Property    Exemption   Age 65 or older OR totally and        $3,038
                                         permanently disabled; both with
                                         total household income of $14,500
                                         or less

                 Property    Exemption   Paraplegic person or paraplegic       100% exempt
                                         veteran OR unremarried surviving
                                         spouse of such a person or
                                         veteran OR veteran with a service-
North Dakota                             connected disability of 50% or
                                         more OR unremarried surviving
                                         spouse of such a veteran OR
                                         veteran awarded specially-adapted
                                         housing by the Department of
                                         Veterans Affairs OR unremarried
                                         surviving spouse of such a
                                         veteran; all with total household
                                         income of $14,500 or less
                                         Age 65 or older OR totally and
Ohio             Property    Exemption   permanently disabled; both with       $5,400 AV
                                         AGI of $25,400 or less
                 Income      Credit      Age 65 or older OR disabled; both     $200
                                         with gross household income of
                                         $12,000 or less

Oklahoma         Property    Exemption   All ages; no income limits            $1,000 AV

                 Property    Exemption   All ages with gross income of         $2,000 AV
                                         $20,000 or less; must be the head
                                         of household




       AV = Assessed Value
                 Tax       Type of                Eligible                           Maximum
   State                                                                                                Notes
               Category     Relief              Homeowners                            Benefit
               Property    Exemption   War veteran with a disability of       $15,000 AV
                                       40% or more as determined by the
                                       Department of Veterans Affairs; no
                                       income limits OR war veteran with
                                       a disability of 40% or more as
                                       determined by a physician and a
                                       gross income below 185% of the
                                       federal poverty level OR
                                       unremarried surviving spouse of
                                       such war veterans; no income                             Deferral and property-tax
Oregon                                 limits                                                   work-off programs are
                                                                                                available for seniors
               Property    Exemption   War veteran with a service-            $18,000 AV
                                       connected disability of 40% or
                                       more OR surviving spouse of such
                                       a war veteran; no income limits

               Property    Exemption   Active member of the Oregon            $60,000 AV
                                       National Guard or Reserve; no
                                       income limits
               Property    Refund      Age 65 or older OR surviving           $500
                                       spouse aged 50 or over OR
                                       permanently disabled; all with total
                                       household income of $15,000 or
                                       less
Pennsylvania
               Property    Exemption   Veteran with a service-connected       100% exempt
                                       total and permanent disability OR
                                       unremarried surviving spouse of
                                       such a veteran; no income limits
               Income      Credit      Age 65 or older OR disabled; both      $250
                                       with income of $30,000 or less

               Income      Credit      Surviving spouse age 65 or older       $500
                                       with AGI of $24,999 or less

               Property    Exemption   Veteran OR unremarried spouse of       $1,000            Municipalities offer
Rhode Island                           a veteran; no income limits                              additional exemptions

               Property    Exemption   Parent whose son or daughter           $3,000            Municipalities offer
                                       served in the military and died in a                     additional exemptions
                                       war casualty; no income limits

               Property    Exemption   Blind; no income limits                $6,000            Municipalities offer
                                                                                                additional exemptions




     AV = Assessed Value
                   Tax      Type of                Eligible                          Maximum
   State                                                                                                            Notes
                 Category    Relief              Homeowners                           Benefit
                 Property   Exemption   Age 65 or older OR totally and         $50,000 of fair market
                                        permanently disabled OR blind; no      value
                                        income limits

                 Property   Exemption   Veteran who has a service-             100% exempt                 Exempt up to one acre
                                        connected total and permanent                                      only
                                        disability OR unremarried surviving
                                        spouse of such a veteran OR
                                        unremarried surviving spouse of a
                                        law officer who was killed in action
South Carolina                          OR Medal of Honor recipient OR
                                        unremarried surviving spouse of
                                        such a person OR prisoner of war
                                        in Korea, Vietnam, WWI, or WWII
                                        OR unremarried surviving spouse
                                        of such a person OR
                                        paraplegic/hemiplegic OR
                                        unremarried surviving spouse of
                                        such a person; all with no income
                                        limits
                 Property   Refund      Age 65 or older OR disabled; both      35% of property taxes       Claimant must have
                                        with household income of $10,000       (single)                    owned the property for at
                                        or less (single) or $13,000 or less    55% of property taxes       least 3 years or resided in
                                        (multiple-member household)            (multiple members)          South Dakota for at least
                                                                                                           5 years

                 Property   Exemption   Paraplegic OR person who lost or       100% exempt                 Property must be
                                        lost the use of both legs; both with                               specially-adapted to
                                        household income of $5,000 or                                      support the disability in
South Dakota                            less (single) or $9,000 or less                                    order to qualify. Partial
                                        (multiple-member household)                                        exemptions are also
                                                                                                           offered to qualified
                                                                                                           individuals with
                                                                                                           household income
                                                                                                           between $5,001-$8,000
                                                                                                           (single) or between
                                                                                                           $9,001-$12,000 (multiple
                                                                                                           members)
                 Property   Refund      Age 65 or older OR totally and         Property taxes due on the   Municipalities offer
                                        permanently disabled; both with        first $18,000 of full       additional refunds to
                                        income of $12,980 or less              market value                qualified persons age 65
                                                                                                           or older, qualified
Tennessee        Property   Refund      Veteran with a service-connected       Property taxes due on the   disabled veterans, and
                                        total and permanent disability OR      first $150,000 of full      qualified totally and
                                        unremarried surviving spouse of        market value                permanently disabled
                                        such a veteran; no income limits                                   persons




      AV = Assessed Value
                    Tax       Type of                 Eligible                           Maximum
   State                                                                                                              Notes
                  Category     Relief               Homeowners                            Benefit
                  Property    Exemption   All ages; no income limits              $3,000 AV (local taxes)    Municipalities may
                                                                                                             increase the exemption
                                                                                                             up to $5,000 AV (local
                                                                                                             taxes) for persons age 65
                                                                                                             or older and disabled
                                                                                                             persons

                  Property    Exemption   All ages; no income limits              $15,000 AV (school
                                                                                  taxes)

                  Property    Exemption   Age 65 or older OR disabled OR          $25,000 AV (school
                                          surviving spouse age 55 or older;       taxes)
                                          no income limits

Texas             Property    Exemption   Veteran with a 10%-30% disability;      $1,500 AV
                                          no income limits

                  Property    Exemption   Veteran with a 31%-50% disability;      $2,000 AV
                                          no income limits

                  Property    Exemption   Veteran with a 51%-70% disability;      $2,500 AV
                                          no income limits

                  Property    Exemption   Veteran with a 71%-100%                 $3,000 AV
                                          disability OR veteran aged 65 or
                                          older with at least a 10% disability;
                                          no income limits

                  Property    Credit      Age 65 or older or unremarried          $676
                                          surviving spouse regardless of
                                          age; both with household income
                                          of $25,369 or less

                  Property    Exemption   Veteran with a service-connected        $200,000                   Maximum exemption is
                                          disability of 10% or more OR                                       for a veteran killed in
                                          veteran killed in action or in the                                 action or a totally and
                                          line of duty OR unremarried                                        permanently disabled
Utah                                      surviving spouse or minor orphan                                   veteran; the exemption
                                          of a qualifying veteran                                            for a disabled veteran
                                                                                                             equals his or her
                                                                                                             disability rating multiplied
                                                                                                             by $200,000

                  Property    Exemption   Blind OR unremarried surviving          $11,500 of taxable value
                                          spouse or minor orphan of a blind
                                          person




        AV = Assessed Value
                   Tax       Type of                Eligible                       Maximum
    State                                                                                             Notes
                 Category     Relief              Homeowners                        Benefit
                 Income      Credit      Age 62 or older with income of       $1,500
                                         $47,000 or less

                 Property    Exemption   War veteran OR veteran who has       $10,000 AV
                                         received the American
                                         Expeditionary Medal OR spouse,
                                         unremarried surviving spouse or
Vermont                                  child of such veterans if the
                                         veteran is or was receiving
                                         compensation for at least 50%
                                         disability, death, or dependency
                                         and indemnity, or pension for
                                         disability through the Department
                                         of Veterans Affairs

                                                                                              The state of Virginia
                                                                                              does not levy property
                                                                                              taxes - owners age 65 or
                                                                                              older OR the totally and
                                                                                              permanently disabled;
Virginia                                                                                      both with income of
                                                                                              $50,000 or less are
                                                                                              eligible to receive an
                                                                                              exemption of up to
                                                                                              $10,000 AV against their
                                                                                              municipal property taxes
                 Property    Exemption   Age 61 or older OR person who        $50,000 AV
                                         has retired due to a disability OR
                                         surviving spouse of such persons
                                         age 57 or older OR veteran with a
                                         service-connected total and
                                         permanent disability; all with
                                         combined disposable income of
                                         $25,001 to $30,000

                 Property    Exemption   Same qualified individuals as        $60,000 AV
                                         above with income of $25,000 or
                                         less
                                                                                              All of the listed
                 Property    Exemption   Unremarried surviving spouse age     $50,000 AV      exemptions are for
Washington
                                         62 or older or retired due to                        properties up to one acre
                                         disability of a veteran who was                      only
                                         disabled or killed during active
                                         duty with disposable income of
                                         $35,001 to $40,000

                 Property    Exemption   Same qualified individual as above   $75,000 AV
                                         with income of $30,001-$35,000

                 Property    Exemption   Same qualified individual as above   $100,000 AV
                                         with income of $30,000 or less




       AV = Assessed Value
                       Tax          Type of                   Eligible                         Maximum
      State                                                                                                                    Notes
                     Category        Relief                 Homeowners                          Benefit
                     Income        Credit         Low-income senior citizen OR low-     $10,000 AV
                                                  income disabled

                     Property      Exemption      Age 65 or older with income of        $125
                                                  gross household income of $5,000
  West Virginia                                   or less

                     Property      Exemption      Age 65 or older OR totally and        $20,000 AV                     Claimant must be a
                                                  permanently disabled; no income                                      resident of West Virginia
                                                  limits                                                               for 2 consecutive years in
                                                                                                                       order to qualify

                                                  All ages with household income of
  Wisconsin          Income        Credit                                               $1,160
                                                  $25,000 or less
                     Property      Exemption      Honorably discharged veteran who      $800                           Claimant must be a
                                                  has received a US service medal                                      resident of Wyoming for 3
                                                  in any armed conflict OR the                                         years in order to qualify
                                                  unmarried surviving spouse of
                                                  such a veteran; no income limits

                     Property      Exemption      Veteran with a service-connected      $800 + ($2,000 AV
                                                  disability OR veteran who has         multiplied by the disability
  Wyoming                                         been granted individual               rating)
                                                  unemployability status by the
                                                  Department of Veterans Affairs; no
                                                  income limits

                     Property      Exemption      Age 65 or older with income of        $800 (single)
                                                  $13,499 or less (single) or $21,999   $900 (married)
                                                  or less (married)


Source: CCH Tax Research NetWork and individual state property tax codes




         AV = Assessed Value

				
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