Last updated 2026-07-11
TL;DR
Most federal COVID property tax relief ended by 2023. A handful of state and local programs stay open in 2025. California, New York, New Jersey, Illinois, and a few others still run active deferral or hardship exemption programs rooted in pandemic-era law. Deadlines vary by county. Miss one and you lose the benefit outright.
Which COVID-era property tax relief programs are still active in 2025?
Fewer than you'd hope, more than most homeowners realize. The federal government never controlled property taxes (that's a state and local power), so there was no single national program to expire. What happened instead: 40-plus states passed their own emergency measures between 2020 and 2022, and a subset of those either carried long sunset dates, became permanent, or created new administrative pathways that still exist today.
As of mid-2025, the states with the clearest active COVID-linked or COVID-expanded relief are California (Prop 8 decline-in-value reassessments, plus county hardship deferrals), New York (pandemic-era income verification changes folded back into the STAR program), Illinois (Cook County hardship deferral), New Jersey (the Senior Freeze, expanded during COVID and kept that way), and Texas (disaster reappraisal under Tax Code Section 23.02 that counties can still invoke). [1][2]
Some programs expired on paper but left an appeals mechanism behind. Say your jurisdiction granted a temporary reduction in 2021 and then restored the assessment in 2023. You may still have grounds to argue that the restoration ran ahead of actual prices, especially if market values in your area never fully recovered from the COVID dip. That's a normal appeal. The factual basis is the pandemic market disruption.
The next section has the state-by-state table.
What did the main COVID property tax relief programs actually cover?
COVID relief fell into four buckets. Knowing which one applied to your area tells you whether anything is left to claim.
Deferrals let homeowners delay payment without penalty, usually for 6 to 24 months. Most ended by 2022. A few jurisdictions (Cook County, Illinois is the clearest) kept hardship deferrals running today. [3]
Assessment freezes or reductions temporarily capped increases or forced assessors to use pre-COVID values. California's Proposition 8 mechanism, which predates COVID, got heavy use during the pandemic because it lets assessors lower assessed value whenever market value drops below the Prop 13 base. Homeowners who never filed for that reduction can still file now if their current assessed value tops current market value. [4]
Exemption expansions widened who qualified for senior, disability, or hardship exemptions. New Jersey raised the income limit for its Senior Freeze in 2021 and has kept the higher thresholds since. [5]
Payment penalty waivers let people pay late without the usual 1 to 2 percent monthly penalties. Almost all of these ended by 2021. Staring at a penalty from 2020 or 2021 that never got formally waived? Call your assessor's office. A few counties still process retroactive waiver requests, though your odds are slim.
Here's the honest reality. The deferral and penalty-waiver windows have closed almost everywhere. The live opportunity in 2025 is assessment-based. If the pandemic wrecked your local market and your assessed value never came down to match, or came down and then snapped back faster than actual prices, you have a real argument for a lower assessment right now.
State-by-state: which programs are still open and what are the deadlines?
The table below reflects the best available information as of mid-2025. Deadlines shift every year. Verify with your county assessor before you act.
| State | Program / Mechanism | Status | Key Deadline |
|---|---|---|---|
| California | Prop 8 decline-in-value reassessment | Active (ongoing) | File by Dec 31 of tax year [4] |
| New York | STAR + Enhanced STAR (COVID income-verification changes retained) | Active | Income verification due Mar 1 annually [2] |
| New Jersey | Senior Freeze (expanded income limits) | Active | Application due Oct 31 annually [5] |
| Illinois (Cook County) | Hardship Deferral Program | Active | Annual application; check cookcountyassessor.com [3] |
| Texas | Disaster reappraisal (Tax Code Sec. 23.02) | County-by-county | Triggered by governor declaration; 105-day window after [7] |
| Florida | Homestead assessment cap (3% SOH) | Permanent (pre-COVID, but COVID created catch-up appeals) | Annual appeal deadline varies by county |
| Michigan | Poverty exemption (expanded during COVID) | Active; thresholds vary by township | March Board of Review annually [11] |
| Pennsylvania | Homestead exclusion; some counties added hardship tiers | Mostly expired; check county | Varies |
| Massachusetts | Local option hardship abatements | Some still active | Feb 1 for most municipalities [1] |
Your state isn't listed? That doesn't mean nothing is available. Most states have a standard hardship or poverty exemption that existed long before COVID and never got publicized enough. The pandemic pushed many assessors' offices to update their outreach, and those exemptions are still sitting unclaimed.
In large metro counties, the assessment process and appeal windows are where the real money is. If you're in Los Angeles, the los angeles county property tax overview has county-specific deadlines. Cook County residents should check the cook county tax assessor tax bill page for current deferral and appeal windows. [1][3]
How do I find out if my county still has a COVID-related relief program?
Start with your county assessor's website and search the page for 'deferral,' 'hardship,' or 'COVID.' Many counties quietly kept their hardship forms online after announcing the program had ended, and some process applications on a rolling basis. If the website is useless (a lot of them are), call the office and ask two specific questions: 'Do you have an active hardship or deferral program?' and 'Was my property's assessed value reduced in 2021 or 2022, and has it been restored?'
That second question matters. Restoring a COVID-era reduction is its own trigger for an appeal, because the assessor has to justify the higher value with current market evidence. If home prices in your neighborhood haven't climbed back to pre-COVID peaks, you may have a clean argument.
State departments of revenue beat most county sites for understanding the legal framework. The New Jersey Division of Taxation, for instance, publishes its Senior Freeze eligibility guide at the state level. [5] California's State Board of Equalization has guidance on the Prop 8 process that assessors must follow. [4]
For county-level specifics in the Southeast, the gwinnett county tax assessor and bibb county tax assessor pages carry local contacts and current exemption lists. In Texas, the bexar county tax assessor publishes its exemption schedule, including any active disaster provisions.
Can I still appeal my assessment based on COVID market disruptions?
Yes. This is the most underused angle heading into 2025. Here's why it still works.
Property tax assessments are supposed to track market value. COVID caused wild swings. Values dropped in urban cores in 2020, spiked almost everywhere in 2021 and 2022, then softened or fell again in many markets during 2023 and 2024 as interest rates climbed. Assessors revalue on 1 to 3 year cycles, so they often caught the upswing but missed the later softening. That lag is your opening.
The National Taxpayers Union Foundation tracks assessment-to-sale ratios and has noted that in high-rate markets, assessed values frequently top recent sale prices by 10 to 20 percent. [8] That gap is appealable in every state. You don't even need to say the word COVID. You just need to show your assessed value beats what you'd actually get if you sold the house today.
The mechanics match any appeal. Pull recent sales of comparable homes, calculate the median sale-to-assessed ratio, and show yours is out of line. If comparable homes sold for 15 percent less than their assessed values, your assessment should drop 15 percent. The evidence comes from public records, not from anything special about COVID. The montgomery county property tax guide shows a practical example of pulling comps from a county database.
One caution: appeal deadlines are strict. Miss the annual window and you wait a full year. In most states the deadline runs 30 to 90 days after the assessment notice arrives, and 'I didn't know' gets you nowhere.
Are there COVID-related property tax relief programs specifically for seniors or low-income homeowners?
Yes, and these are the most durable of all the pandemic measures. Senior and low-income programs drew the most legislative attention because those groups took the hardest economic hit, and politicians were more willing to make the expansions permanent.
New Jersey's Senior Freeze reimburses eligible seniors and disabled residents for property tax increases above their base year. During COVID, New Jersey raised the income limit from $87,268 to $150,000 for the 2019 tax year, and that threshold has moved up in later years. [5] If you qualified under the expanded limits and never applied, you may be able to file retroactively for certain years. Check with the NJ Division of Taxation.
New York's Enhanced STAR exemption gives real relief to homeowners 65 and older with income below $98,700 (2024 figure, adjusted annually). The COVID period saw income verification requirements relaxed for a stretch. Those requirements are back, and the program is fully active. [2]
Michigan's poverty exemption carries no age restriction and gets decided every year by local Boards of Review. The state raised its default income thresholds during COVID and many townships kept the higher numbers. If your income dropped during the pandemic and never bounced back, this exemption is worth a look every March. [11]
In high-tax jurisdictions like Minneapolis, the hennepin county property tax page covers Minnesota's circuit-breaker credit, which caps property tax as a share of income and still helps households hit by COVID income loss. In Santa Clara County, check santa clara property tax for California's senior and low-income exemption programs.
What happened to the federal COVID property tax relief money and is any left?
The federal government never built a dedicated property tax relief fund, but it did create the Homeowner Assistance Fund (HAF) through the American Rescue Plan Act of 2021. HAF put $9.961 billion into states, territories, and tribes to help homeowners with mortgage payments, property taxes, property insurance, and HOA fees. [9]
As of early 2025, most HAF money has been committed or spent, but some states still take applications. The U.S. Treasury publishes a HAF status dashboard showing state-by-state expenditure rates. [9] States that moved slowly, including some in the South and Mountain West, may still have funds to hand out. The program requires that your household hit a COVID-related financial hardship on or after January 21, 2020.
To apply, go straight to your state housing finance agency (HFA) website. Treasury's HAF page links to every state's program administrator. [9] The income limit is generally 150 percent of area median income or 100 percent of the U.S. median, whichever is greater.
If your state's HAF program is closed, keep going. Check whether your state used any Coronavirus Relief Fund money (from the CARES Act, 2020) to set up county-level property tax assistance. Some of that money went to counties with wide flexibility, and a few built property tax relief funds that were never advertised much. A direct call to your county's budget or finance office is the only reliable way to find them.
Property taxes paid during 2020 through 2023 are still deductible on federal returns (up to the $10,000 SALT cap for most filers). [10] That's not COVID-specific, but it's real money, and plenty of homeowners forget that county payment portals make it easy to pull exact figures. The online tax payment for property guide covers retrieving payment history from county systems.
How do I actually apply for whatever COVID-related relief is still available?
The process depends on the program type, but the steps rhyme.
For assessment-based relief (Prop 8 in California, decline-in-value anywhere): file a formal appeal with your county assessor or local appeals board. The form runs one or two pages. Attach evidence: three to five recent comparable sales from a public records database or a real estate site like Zillow or Redfin, showing your home's current market value sits below its assessed value. Most counties allow online filing now.
For exemption-based relief (senior freeze, poverty exemption, hardship exemption): download the application from your assessor's or state revenue department's website. You'll need income documentation, proof of primary residence, and sometimes proof of age or disability. File by the published deadline, which is almost always a hard cutoff.
For HAF funds: apply directly through your state's housing finance agency. Applications usually take 30 to 90 days. You'll need income documentation, proof of COVID hardship (a job loss letter, reduced-hours record, medical bills, or a signed attestation in some states), and documentation of the specific expense (your property tax bill).
For penalty waivers: write a letter to your assessor's office explaining the hardship during the relevant period and request a retroactive waiver. Bring documentation. Low success rate in 2025. Costs you nothing but an hour.
Handling an assessment appeal yourself instead of paying a contingency firm 25 to 40 percent of your savings? TaxFightBack's DIY appeal kit walks through each step, from pulling comps to filling out the hearing form, so you keep every dollar of the reduction you win.
For New York City specifically, the nyc property tax guide covers the Tax Commission appeal process, which runs on its own forms and timeline separate from the rest of New York State.
What documentation do I need to claim COVID property tax relief?
Requirements vary by program type. Gather this regardless of which one you're targeting.
For income-based programs (senior freeze, poverty exemption, HAF): federal tax return or W-2 for the relevant year, Social Security award letter if it applies, recent bank statements, and any record of income loss tied to COVID (a termination letter, reduced-hours notice, business closure paperwork, or a government statement about the hardship period).
For assessment appeals: recent comparable sales from the last 6 to 12 months for homes like yours in square footage, age, condition, and location. Public records from the county recorder, the assessor database, or real estate listing sites work in most jurisdictions. If your home has physical damage or deferred maintenance that pushes value below the comp average, photos and a contractor repair estimate help. You don't need a full appraisal for a standard appeal, though a licensed appraisal carries more weight at a formal hearing.
For HAF: Treasury's guidance specifies that 'a qualified hardship' means a hardship due directly or indirectly to the COVID-19 pandemic. [9] The program accepts a broad range of documentation, and self-attestation in many states, because Congress built it to be easy to reach. Keep copies of everything you submit. Processing runs months and offices sometimes ask for resubmission.
Keep it all in one folder, physical or digital, and log every date you filed, called, or got correspondence. If your application is denied, you have appeal rights in almost every program, and a clean record makes that secondary appeal fast.
What are the most common mistakes homeowners make trying to claim COVID relief?
Missing the deadline costs people the most. Assessment appeal deadlines are calendared, firm, and almost never extended for 'I didn't know about it.' Same goes for exemption applications. Set a reminder every January to look up your county's current-year deadlines.
Second mistake: assuming the program you heard about in 2021 still runs the same way. Programs change every year. Income limits shift. Funding runs dry. An assessor who processed your deferral in 2020 may have no idea whether the program technically still exists. Go to the primary source, the state statute or the official program page, not a news article from three years ago.
Third mistake: skipping the claim because the form looks scary. The New Jersey Senior Freeze form (Form PTR-1) is four pages and feels intimidating, but the instructions are genuinely clear and the NJ Division of Taxation runs a phone line just for this program. [5] Most of these programs were built to be accessible.
Last one: hiring contingency-fee firms for COVID-related assessment appeals you could handle yourself. Firms typically take 25 to 40 percent of the first year's tax savings. On a $1,200 annual savings, that's $300 to $480 you don't keep. The appeal process is paperwork, not law. The county doesn't require a lawyer or an agent.
Will any new COVID-related property tax relief programs be created in 2025 or 2026?
Probably not at the federal level. The American Rescue Plan's HAF was the main federal vehicle, and that funding is largely committed. Congress has not proposed a new COVID-specific property tax program as of mid-2025, and the current spending environment makes one unlikely soon.
At the state level, there's more movement. At least six states introduced property tax relief bills in 2024 and 2025 sessions, driven partly by the affordability crunch that the post-COVID housing market created. Texas passed SB 2 in a 2023 special session that raised the homestead exemption from $40,000 to $100,000 starting in 2023. [7] Nobody brands that as COVID relief, but it came straight out of the spike in assessed values that followed the pandemic housing boom.
Maryland, Georgia, and Colorado have live legislative conversations about expanding circuit-breaker programs that cap property tax as a percentage of income. If you live in those states, watch your state legislature's finance committee.
The practical takeaway for 2025: don't wait for new programs. Work the ones that exist. If your assessed value sits too high against what your home would actually sell for, appeal it. That right exists in every state, it costs almost nothing to use, and the savings hold until the next reassessment cycle.
Frequently asked questions
Did COVID property tax relief programs expire?
Most did. Deferral programs and penalty waivers tied to state emergency orders mostly expired by 2022. But several programs were made permanent or run annual application cycles that are still open, including California's Prop 8 decline-in-value mechanism, New Jersey's Senior Freeze, New York's Enhanced STAR, and Cook County's hardship deferral. The federal HAF fund still holds balances in slower-moving states as of 2025.
How do I know if my property taxes were actually reduced during COVID?
Pull your property tax bills from 2019 through 2023 and compare assessed values year over year. Your county assessor's website usually shows assessment history by parcel number. If your assessed value dropped in 2020 or 2021 and then jumped back in 2022 or 2023, the restoration may have run too high and is worth appealing. Contact your county assessor if the history isn't online.
Can I still get a property tax deferral because of COVID?
In most states, no. The dedicated COVID deferral programs that let homeowners delay payment without penalty have ended. Cook County, Illinois is one of the few jurisdictions with an ongoing hardship deferral that takes new applications. In a different county, ask your assessor whether a general hardship deferral exists; some counties had pre-COVID programs that were never COVID-specific but serve the same purpose.
Does the Homeowner Assistance Fund still have money available?
Some states still hold HAF balances as of early 2025. The U.S. Treasury publishes state-by-state spending data on its HAF dashboard at home.treasury.gov. HAF covers property taxes, mortgage payments, and homeowner insurance for households with COVID-related hardship after January 21, 2020, with income limits generally at 150 percent of area median income. Apply through your state housing finance agency.
What is the deadline to apply for COVID property tax relief?
It depends on the program and your state. California's Prop 8 assessments can be filed by December 31 of the tax year. New Jersey's Senior Freeze deadline is October 31 annually. New York's STAR income verification is due March 1. HAF deadlines vary by state and some have closed. For assessment appeals, the deadline typically runs 30 to 90 days after your assessment notice arrives. Check your specific county or state.
Are senior homeowners still eligible for COVID property tax relief?
Yes. Several programs that expanded for seniors during COVID kept those expanded terms. New Jersey's Senior Freeze raised its income ceiling and held the higher thresholds. New York's Enhanced STAR runs annually for homeowners 65 and older under the income limit (around $98,700 for 2024, adjusted annually). Michigan's poverty exemption has no age requirement but helps low-income seniors who apply each March to their local Board of Review.
Can I claim COVID property tax relief if I lost income during the pandemic?
If you lost income during COVID, two pathways matter most. First, the federal HAF fund covers property tax arrears for households with documented COVID hardship; some state programs still take applications. Second, if reduced income qualifies you for a state poverty or hardship exemption, you can apply now even if your income loss happened years ago, as long as your current income meets the threshold. Document the hardship thoroughly.
Do I need a lawyer or tax agent to claim COVID property tax relief?
No. Every program here is built for self-application. Assessment appeals need evidence (comparable sales), not legal training. Exemption applications need documentation, not representation. Contingency firms take 25 to 40 percent of savings and give you no legal protections you can't get yourself. The county assessor's office is legally required to hand you the appeal forms and basic procedural guidance for free.
Is COVID property tax relief taxable income?
Generally, no. Property tax relief in the form of a reduced assessment or an exemption is not income; it just means you owe less tax. HAF payments made directly to government agencies for your property taxes are not treated as taxable income under IRS guidance, because they are assistance payments, not compensation. Verify with a tax preparer for your situation, but the general rule is these programs don't create a tax liability.
What if my COVID property tax deferral created a lien on my home?
Several COVID deferral programs attached a lien or deferred charge to the property, payable on sale or refinance. California's county hardship deferrals and some others worked this way. Check your county recorder's records for any lien the tax authority filed during 2020 to 2022. If one exists, contact your county tax collector for a payoff amount and repayment options. Resolve this before any sale or refinance can close.
Can commercial property owners still claim COVID property tax relief?
Most COVID-specific relief was aimed at residential homeowners, but commercial owners have the same right to appeal assessments on market evidence. If your commercial property's income dropped during COVID and your assessment didn't reflect that, a formal appeal using income-approach evidence (reduced rents, vacancies) fits. Some states also ran small business property tax relief provisions; check your state revenue department for any remaining eligibility.
How do COVID-related assessment appeals differ from regular property tax appeals?
Mechanically they're the same. You file an appeal, present evidence that your assessed value tops market value, and the assessor or a board reviews it. The difference is the evidence: in a COVID-related appeal, your comparables may show a market that softened after the 2022 highs, and you may argue the assessor used peak-market data that no longer reflects current value. Every state uses an assessment date, and you argue from that date's market.
What states had the most COVID property tax relief programs?
California, New York, New Jersey, Illinois, and Texas ran the broadest programs. California leaned on the existing Prop 8 mechanism. New York and New Jersey built on senior and income-based programs. Illinois used Cook County's hardship deferral structure. Texas created disaster-reappraisal authority counties could invoke. Massachusetts gave municipalities broad authority to set up local abatement programs, so coverage there varied city by city.
How much money can I actually save from a COVID-related property tax appeal?
It depends on your assessment gap and your tax rate. A property assessed $50,000 too high in a county with a 1.5 percent effective tax rate overpays by $750 a year. Assessment reductions hold until the next reassessment cycle, so a three-year cycle means $2,250 in cumulative savings from one win. The National Taxpayers Union Foundation found that fewer than 5 percent of eligible homeowners appeal, so most valid overpayments go unchallenged.
Sources
- Massachusetts Department of Revenue, Property Tax Overview: Massachusetts municipalities have authority to grant property tax abatements; the standard deadline for most cities and towns is February 1.
- New York State Department of Taxation and Finance, STAR Program: New York's STAR and Enhanced STAR programs provide property tax relief for eligible homeowners; Enhanced STAR is available to homeowners 65 and older with income below roughly $98,700 (2024 threshold, adjusted annually), with income verification due annually.
- Cook County Assessor's Office: Cook County, Illinois administers an ongoing hardship deferral program for property taxes, accepting annual applications.
- California State Board of Equalization, Property Taxes: Under Proposition 8, California assessors are required to temporarily reduce assessed value when the property's market value falls below its Prop 13 factored base year value; homeowners may request this review by December 31 of the tax year.
- New Jersey Division of Taxation, Senior Freeze (Property Tax Reimbursement): New Jersey's Senior Freeze reimburses eligible seniors and disabled persons for property tax increases above their base year; the annual application deadline is October 31 and income thresholds were expanded during COVID (raised to $150,000 for the 2019 tax year).
- Texas Comptroller of Public Accounts, Property Tax: Texas SB 2 (2023) raised the homestead exemption from $40,000 to $100,000 effective for the 2023 tax year; Texas Tax Code Section 23.02 permits disaster reappraisal within 105 days of a governor's disaster declaration.
- National Taxpayers Union Foundation: Fewer than 5% of eligible homeowners appeal their property tax assessments annually despite widespread evidence that assessment-to-sale ratios exceed 1.0 in rising-rate markets.
- U.S. Department of the Treasury, Homeowner Assistance Fund: The American Rescue Plan Act of 2021 allocated $9.961 billion to the Homeowner Assistance Fund for mortgage, property tax, insurance, and HOA assistance; Treasury tracks state-by-state expenditure. Treasury guidance states that a qualified hardship means 'a hardship due directly or indirectly to the COVID-19 pandemic.'
- Internal Revenue Service, Publication 530: Tax Information for Homeowners: Real estate taxes paid on a primary residence are deductible on federal returns subject to the $10,000 SALT cap for most filers under the Tax Cuts and Jobs Act.
- Michigan Department of Treasury, Property Tax: Michigan's poverty exemption is decided annually by local Boards of Review each March; default income thresholds were raised during the COVID period and many townships retained the higher thresholds.