Guide

Senior homestead exemptions by state

Published November 4, 2026

Hawaii has the largest fixed senior exemption here: $160,000 off assessed value (Higher home exemption at 65+ (Honolulu)). This guide covers 62 senior programs in 42 states. Many come with an age floor of 65 and some with an income limit, so read the who-qualifies column closely.

Largest senior exemptions (dollar amounts)

Senior property tax breaks by state

Senior homestead exemptions by state
State	Program	Amount	Who qualifies
Alabama	H-2: age 65+ with AGI under $12,000	$5,000 off assessed value	Owners 65 or older with Alabama adjusted gross income under $12,000 pay none of the state portion and get $5,000 of assessed value off county taxes, including school taxes.
Alabama	H-3: age 65+ with taxable income of $12,000 or less	Not confirmed	Owners 65 or older with combined federal net taxable income of $12,000 or less are exempt from all property taxes on the homestead.
Alabama	H-4: age 65+ with income over $12,000	$2,000 off assessed value	Owners 65 or older with income over $12,000 pay none of the state portion and get the regular $2,000 off county taxes.
Alaska	Senior citizen exemption (65+)	$150,000 off assessed value	Residents 65 or older get the first $150,000 of assessed value of their primary residence exempt. A municipality may allow more in cases of hardship.
Arkansas	Age 65+ assessed value freeze	Not confirmed	Homeowners who qualify for the credit and are 65 or older can freeze their home's taxable assessed value at the next assessment date after turning 65 or buying the home. The freeze does not pass to a new owner, and the value can rise for new construction or major improvements.
California	Base year value transfer for owners 55+ or severely disabled (Prop 19)	Not confirmed	Owners at least 55, or severely and permanently disabled, can move their taxable value to a replacement home anywhere in California bought within two years of selling. If the new home costs more, the difference is added; this can be used three times.
Colorado	Senior Property Tax Exemption (65+)	Not confirmed	Exempts 50% of the first $200,000 of the home's actual value for seniors 65+ who have owned and occupied it for 10 consecutive years. Use the Short Form, or the Long Form for surviving spouses and allowed ownership exceptions.
Colorado	Senior Primary Residence Classification (2025–2026)	Not confirmed	Seniors who got the senior exemption at a previous home in 2020 or later but no longer qualify after moving can apply for this classification in 2025 and 2026. Apply January 1 to March 15 (late deadline July 15).
Connecticut	Elderly/Disabled Circuit Breaker credit	$1,250 credit	Up to $1,250 for married couples and $1,000 for single owners, on a graduated income scale. The assessor calculates it and the tax collector applies it to your bill.
Delaware	Senior School Property Tax Credit	$500 credit	A credit against school property taxes equal to the lesser of 50% of the school tax or $500, where the local school board has authorized it.
District of Columbia	Senior citizen tax relief (65+)	50% of value	Owners 65 or older with household adjusted gross income under $125,000 (indexed yearly from 2014) get a 50% reduction in their property tax. The owner must hold at least 50% of the home.
District of Columbia	2% cap for senior and disabled owners	Not confirmed	Homes getting both the homestead deduction and the senior or disability relief have their taxable assessment increase capped at 2% a year.
Florida	Additional exemption for low-income seniors 65+	$50,000 off assessed value	Counties and cities may adopt up to $50,000 more for owners 65 or older whose household income is under the yearly-adjusted limit. A full exemption is also possible locally for seniors with 25+ years in a home with just value under $250,000.
Georgia	Age 65+ county exemption	$4,000 off assessed value	Owners 65 or older get $4,000 off for all county taxes if household income was $10,000 or less last year, not counting retirement income up to the Social Security maximum ($99,648 for 2025).
Georgia	Age 62+ school tax exemption	$10,000 off assessed value	Owners 62 or older with household income of $10,000 or less (same retirement-income rule) get up to $10,000 off for school taxes.
Georgia	Floating inflation-proof exemption (62+)	Not confirmed	Owners 62 or older with household income of $30,000 or less can exempt natural increases in the home's value from county taxes. It helps once the home's value has risen more than $10,000 and replaces other county homestead exemptions.
Hawaii	Higher home exemption at 65+ (Honolulu)	$160,000 off assessed value	Honolulu owners 65 or older get $160,000 instead of $120,000, rising to $180,000 on July 1, 2027.
Idaho	Property Tax Reduction (circuit breaker)	$1,500 off the tax bill	Owners who are 65+, blind, widowed, disabled, a former POW or hostage, or a fatherless or motherless child under 18 can get $250 to $1,500 off if 2026 income after medical expenses was $40,030 or less. Apply every year January 1 to April 15, 2027.
Illinois	Senior Citizens Homestead Exemption (65+)	$8,000 off assessed value	Owners 65 or older get up to $8,000 off EAV in Cook and its neighboring counties, or $5,000 elsewhere. Cook County requires a yearly application.
Illinois	Low-income Senior Citizens Assessment Freeze	Not confirmed	Owners 65+ with household income of $75,000 or less (tax year 2026) can freeze their home's EAV at the base year. File Form PTAX-340 every year.
Illinois	Senior Citizens Real Estate Tax Deferral	Not confirmed	Income-qualified owners 65+ can defer all or part of their property taxes as a lien repaid on sale or death, up to 80% of their equity. Apply through the county treasurer.
Indiana	Over 65 Credit	$150 credit	Owners 65 or older by December 31 of the prior year get a $150 credit if federal AGI two years earlier was no more than $60,000 single or $70,000 joint.
Indiana	Over 65 Circuit Breaker Credit	Not confirmed	Keeps the homestead's tax bill from rising more than 2% over the prior year for income-qualified owners 65+ ($60,000 single / $70,000 joint, adjusted yearly for the Social Security COLA).
Iowa	65+ homestead exemption	$6,500 off assessed value	Claimants 65 or older on or before January 1 of the assessment year get an extra $6,500 of taxable value exempt. Once allowed, it carries forward without refiling.
Iowa	Property tax credit for income-qualified owners (70+ expansion)	Not confirmed	Owners 70 or older with household income under 250% of the federal poverty level can get a property tax credit. File Form 54-001 with the county treasurer between January 1 and June 1 every year.
Kansas	SAFESR property tax relief for low-income seniors (K-40PT)	Not confirmed	Owners 65+ all of 2025 with household income of $25,380 or less and a home valued at no more than $350,000 get a refund of 75% of property tax actually and timely paid on their home.
Kansas	Property Tax Relief for Seniors and Disabled Veterans (K-40SVR)	Not confirmed	Owners 65+ or disabled veterans with household income of $58,041 or less get back the increase in their homestead tax over a base year (no earlier than 2021). The home can be valued at no more than $350,000 in the base year.
Kentucky	Homestead exemption for owners 65+	$49,100 off assessed value	Owners 65 or older get $49,100 off assessed value for 2025–2026. Prove age with a birth certificate, driver's license, passport or other approved document.
Louisiana	Special assessment level freeze (65+)	Not confirmed	Homeowners 65 or older can freeze their home's assessment at the level of the first year they qualify. Adjusted gross income must not exceed $100,000 (CPI-adjusted from 2026); a pending amendment raises this to $150,000 from January 1, 2027.
Maine	State Property Tax Deferral Program	Not confirmed	Qualifying owners can have the state pay their homestead property taxes, to be repaid with interest when they withdraw or leave the program. The 2026 filing period ran January 1 to April 1, 2026.
Massachusetts	Clause 41C exemption (70+)	$4,000 off assessed value	Owners who turned 70 before the fiscal year get $4,000 off taxable value or $500 off the tax, whichever saves more, subject to residency and ownership rules plus income and asset limits.
Massachusetts	Senior Circuit Breaker income tax credit (65+)	Not confirmed	Owners and renters 65+ can get a refundable state income tax credit for property tax above 10% of total income. Income, home value and credit limits are adjusted yearly for inflation.
Mississippi	Tier 2: age 65+ exemption	$7,500 off assessed value	Owners 65 or older by January 1 are exempt from tax on the first $7,500 of assessed value. After the first year, the exemption can grow to cover most future increases in value.
Missouri	Property Tax Credit for owners 65+	$1,100 credit	Owners 65+ who were Missouri residents all year can get up to $1,100 back, within the $30,000 single / $34,000 married income limits.
Missouri	County senior tax freeze (62+, local option)	Not confirmed	Counties may adopt a credit that freezes the property tax bill of owners 62 and older at the level of their first eligible year. It applies only where the county has adopted it by ordinance or referendum.
Montana	Elderly Homeowner/Renter Credit	$1,150 credit	A refundable income tax credit of up to $1,150 for residents 62+ with household income under $45,000 who owned or rented a Montana home for at least six months. Claim it on Form 2 with Schedule 2EC.
Nebraska	Homestead exemption for owners 65+	100% of value	For 2026, single owners with 2025 household income up to $37,000.99 (married up to $43,400.99) get 100% relief, falling by 10% steps to zero at $54,301 single or $64,501 married. The exempt amount is capped at the county's average residential value.
New Hampshire	Elderly exemption (local option)	Not confirmed	Towns set their own exemption amounts for ages 65–74, 75–79 and 80+. Income limits can be no lower than $13,400 single or $20,400 married, and the asset limit no lower than $35,000, not counting the home.
New Jersey	Stay NJ (65+)	$6,500 credit	For homeowners 65+ with income of $200,000 or less, the 2027 maximum benefit is $6,500 (income up to $100,000), $5,000 ($100,000-$150,000) or $4,000 ($150,000-$200,000). It is paid in quarterly installments.
New Jersey	Senior or disabled $250 deduction	$250 off the tax bill	Homeowners 65+ or disabled who have lived in New Jersey at least one year and meet the income threshold get an annual $250 property tax deduction. File Form PTD with your local assessor or tax collector.
New Mexico	Valuation freeze (65+)	See details	Owners 65 or older with prior-year gross household income of $44,200 or less can freeze the taxable value of their home. After three straight approved years, it applies automatically until eligibility changes.
New York	Enhanced STAR (65+)	$91,700 off market value	For homeowners 65+ with income of $110,750 or less (2026-27) or $113,550 or less (2027-28). It is based on the first $91,700 of full value for the 2027-2028 school year.
New York	Senior citizens exemption (local option)	50% of value	Localities may cut the taxable assessment of a 65+ homeowner's home by up to 50%. Each locality sets an income limit between $3,000 and $50,000, with optional sliding scales above that.
North Carolina	Elderly or Disabled Exclusion	$25,000 off market value	Excludes the greater of the first $25,000 or 50% of the appraised value of the home for owners 65+ or totally and permanently disabled with income up to $38,800 (2026).
North Dakota	Homestead Property Tax Credit	$9,000 off assessed value	Owners 65+ with household income up to $40,000 get a 100% cut in taxable value, up to $9,000 (about $200,000 of true and full value). Income of $40,001 to $70,000 gets 50%, up to $4,500. Apply with your local assessor by April 1.
Oklahoma	Senior Valuation Limitation (value freeze)	Not confirmed	For heads of household 65+ with gross household income at or below the HUD median income for their county, the home's fair cash value is frozen at the value in the first year they qualified. Improvements are added to the value; apply on OTC Form 994 by March 15.
Oregon	Senior and disabled property tax deferral	See details	The state pays your county property taxes as a loan with 6% simple interest, secured by a lien. The 2026 household income limit is $70,000 and the real market value minimum cap is $301,000.
Pennsylvania	Property Tax/Rent Rebate (65+, widows 50+, disabled 18+)	$1,000 credit	Rebates range from $380 to $1,000 depending on income, for household income up to $48,110. Applications for the current round are due December 31, 2026.
Rhode Island	Elderly exemption (local)	Not confirmed	Cities and towns grant exemptions to owners 65+ under R.I. Gen. Laws §44-3-31. Providence also covers ages 62–64 receiving Social Security.
South Carolina	Homestead exemption for owners 65+	$50,000 off market value	The first $50,000 of fair market value of the home is exempt from county, municipal, school and special assessment property taxes for residents of at least one year who are 65 by December 31. Apply to the county auditor by July 15.
South Dakota	Assessment freeze for the elderly and disabled	Not confirmed	Reduces assessed value for owners 65+ or disabled with 5 years of residency. Income must be under $56,595 single or $66,885 multi-member, and homes worth $514,500 or more are not eligible for new applicants. File with the county treasurer by April 1 each year.
South Dakota	Tax refund for senior and disabled citizens	Not confirmed	A yearly income-based refund for residents 65+ or disabled with income of $17,215 or less living alone, or $23,265 or less for a household. Apply May 1 to July 1.
South Dakota	Homestead exemption (tax deferral, 70+)	Not confirmed	Owners 70+ or a surviving spouse can delay paying property taxes until the home is sold; the taxes plus interest become a lien. File with the county treasurer by April 1 each year.
Tennessee	Property Tax Relief (elderly)	$33,600 off market value	A state reimbursement of taxes on up to $33,600 of market value for owners 65+ with 2025 income up to $38,470. It is not an exemption: you still receive and pay your bill.
Tennessee	Property Tax Freeze (local option)	Not confirmed	In participating counties and cities, owners 65+ under the local income limit have taxes frozen at the year they first qualify. 2026 limits range from $38,470 to $63,470, such as Davidson and Knox at $63,470. Apply every year.
Texas	Age 65 or older (school districts)	$60,000 off assessed value	School districts must give an extra $60,000 exemption to homeowners 65 or older. Other taxing units may add a local option of at least $3,000, and your school taxes are frozen at a ceiling.
Virginia	Elderly tax relief (local option)	Not confirmed	Localities may exempt or defer all or part of the tax for owners 65+, including just the increase since the owner turned 65. Conditions and amounts are set by local ordinance.
Washington	Senior and disabled exemption income tiers (King County)	See details	Income thresholds for tax years 2024-2026 in King County are $60,000, $72,000 and $84,000 for the three benefit tiers; thresholds differ by county.
Washington	Deferral for seniors and people with disabilities	Not confirmed	Owners 60+ or retired due to disability with income at or below the county deferral threshold can defer property taxes and special assessments at 5% simple interest, repaid when the home is sold or no longer the primary residence.
West Virginia	Senior Citizen Tax Credit	See details	A refundable income tax credit for Homestead Exemption participants who paid their property tax and have income under 150% of federal poverty guidelines: $23,475 for one person, $31,725 for two, plus $8,250 per additional person (2025).
Wyoming	Long-term Homeowner's Exemption	50% of value	Owners 65+ (or whose spouse is 65+) who have paid Wyoming residential property taxes for at least 25 years, not necessarily consecutive, can remove 50% of fair market value of the residence and up to 35 acres, on the first $3 million.
Wyoming	Property Tax Deferral (Teton County only)	Not confirmed	Owners over 62 or disabled with limited income who bought at least 10 years earlier can defer up to half of property taxes, with interest. Only Teton County offers it; apply by November 10.

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.

Senior homestead exemptions by state

Senior property tax breaks by state

How to claim it

State and county guides in this article