Guide

Property tax exemptions for disabled homeowners by state

Published November 4, 2026

Texas has the largest fixed exemption for disabled homeowners here at $60,000. This guide covers 33 programs in 30 states. Proof of disability is usually a Social Security award letter or a doctor's form, and veterans have separate programs.

Largest disabled owner exemptions (dollar amounts)

Disabled owner property tax breaks by state

Disabled owner homestead exemptions by state
State	Program	Amount	Who qualifies
Alabama	H-3: permanently and totally disabled	Not confirmed	Owners who are permanently and totally disabled, at any age, are exempt from all property taxes on the homestead with no income limit. A physician's affidavit verifies the disability.
Alabama	Blind owners	$5,000 off assessed value	Blind owners of any age get up to $5,000 of assessed value off county taxes.
Arizona	Total and permanent disability exemption	$4,188 off assessed value	Residents with a total and permanent disability get the same base exemption under the same income and assessment limits.
Arkansas	Disabled homeowner assessed value freeze	Not confirmed	Disabled homeowners who qualify for the credit get the same assessed value freeze. Apply with the county assessor.
District of Columbia	Disabled owner tax relief	50% of value	Owners with a permanent and total disability (as determined by Social Security or a similar program) get the same 50% reduction under the same income limit.
Florida	Total exemption for quadriplegic and certain disabled owners	Not confirmed	Quadriplegic owners are exempt from property tax on their homestead. Owners who are paraplegic, hemiplegic, legally blind or must use a wheelchair are also fully exempt if household income is under the state limit.
Florida	$5,000 exemption for blind or totally and permanently disabled residents	$5,000 off assessed value	Florida residents who are blind or totally and permanently disabled get $5,000 off.
Hawaii	Impaired sight or hearing, or totally disabled (Honolulu)	$25,000 off assessed value	Owners with impaired sight or hearing, or who are totally disabled, can claim an extra $25,000 exemption on top of the home exemption. The condition must be certified by a Hawaii-licensed physician.
Illinois	Homestead Exemption for Persons with Disabilities	$2,000 off assessed value	$2,000 off EAV each year for an owner with a disability. File PTAX-343 with proof, then renew yearly with PTAX-343-R.
Indiana	Blind or Disabled Credit	$125 credit	Owners who are blind or disabled get a $125 credit. File with the county auditor by January 15.
Kansas	Blind or totally disabled owners in the Homestead Refund	$700 off the tax bill	Owners blind or totally and permanently disabled all year qualify for the Homestead Refund at any age.
Kentucky	Disability exemption	$49,100 off assessed value	Owners classified as totally disabled by a federal agency program or a retirement system get the same $49,100. They must report any change in disability status to the PVA.
Louisiana	Special assessment level freeze (permanently totally disabled)	Not confirmed	Owners who are permanently totally disabled, as determined by a court or certified by a state or federal agency, can also freeze their assessment under the same income limit.
Maine	Blind exemption	$4,000 off market value	Legally blind owners get $4,000 off the just value of their home.
Massachusetts	Clause 37A blind exemption	$500 off the tax bill	Legally blind residents get $500 off the actual tax on the home they live in, in cities and towns that accept this clause.
Minnesota	Class 1b blind or disabled homestead	Not confirmed	Homesteads of blind owners, permanently and totally disabled owners, and some surviving spouses of disabled veterans get the special class 1b rate. Disability must be certified by the agency or income source.
Mississippi	Tier 2: totally disabled exemption	$7,500 off assessed value	Totally disabled owners get the same $7,500 exemption with proof such as Social Security disability classification, IRS Schedule R or letters from two physicians.
Missouri	100% disabled owners	$1,100 credit	People who are 100% disabled qualify for the same credit at any age, within the income limits.
Nebraska	Homestead exemption for disabled owners and disabled veterans	100% of value	Qualified disabled owners and non-service-connected disabled veterans get 100% relief with 2026 single income up to $41,600.99 (married $47,700.99), phasing out at $59,001 single or $68,701 married. Their exempt amount is capped at 120% of the county's average residential value.
Nevada	Blind person exemption	Not confirmed	Blind residents get an exemption with a base of $3,000 of assessed value, adjusted every year for inflation. A physician's certificate is required the first time.
New Hampshire	Disabled exemption (local option)	Not confirmed	In towns that adopt it, people eligible for Social Security disability benefits (Title II or XVI) get a yearly exemption in an amount the town chooses.
New Hampshire	Exemption for the blind	$15,000 off assessed value	Legally blind residents are exempt on $15,000 of the assessed value of their home each year, and a town may set a higher amount.
New Mexico	Valuation freeze (disabled)	See details	Disabled owners of any age with prior-year gross household income of $44,200 or less get the same valuation freeze. Proof of income is required.
New York	Persons with disabilities and limited incomes (local option)	50% of value	Localities may reduce the assessed value of a disabled owner's residence by up to 50%, with a local income limit between $3,000 and $50,000. You cannot also get the senior citizens exemption.
North Carolina	Elderly or Disabled Exclusion (disabled owners)	50% of value	Totally and permanently disabled owners under 65 get the same exclusion, the greater of $25,000 or 50% of appraised value, with Form AV-9A certification of disability.
North Dakota	Homestead Property Tax Credit (disabled)	$9,000 off assessed value	Owners with a permanent and total disability qualify for the same income-based credit as seniors, with proof of disability. There is no asset limit for homeowners.
Rhode Island	Disability and blind exemptions (local)	Not confirmed	Owners 100% disabled under Social Security and legally blind owners can apply for local exemptions. Providence lists both.
South Carolina	Homestead exemption for disabled or blind owners	$50,000 off market value	Owners classified as totally and permanently disabled by a state or federal agency, or legally blind, get the same $50,000 exemption with no age requirement.
South Dakota	Paraplegic veteran exemption	100% of value	Exempts the home from all property taxes for a paraplegic veteran, a veteran with loss of use of both lower extremities, or their unremarried widow or widower, if the home is designed for wheelchair use.
Tennessee	Property Tax Relief (disabled)	$33,600 off market value	Disabled homeowners get the same reimbursement as elderly owners, subject to the same income limit.
Texas	Disabled homeowner (school districts)	$60,000 off assessed value	Homeowners who meet the Social Security disability definition get the same extra $60,000 school exemption. You cannot take both the 65+ and disabled exemption from the same taxing unit.
Utah	Blind exemption	$11,500 off assessed value	The first $11,500 of taxable value of property owned by a blind person is exempt.
Virginia	Disability tax relief (local option)	Not confirmed	If the local ordinance allows, owners found permanently and totally disabled qualify for the same relief as seniors.

How to claim it

Most of these breaks need their own application, even if you already have the general homestead exemption. Open your state page for the form and deadline, then your county page for where to file.

Figures come from the official sources linked on each state and county page. Rules change, so confirm with the official source before you file.

Property tax exemptions for disabled homeowners by state

Disabled owner property tax breaks by state

How to claim it

State and county guides in this article