Last updated 2026-07-10
TL;DR
Most states offer senior property tax exemptions or freezes, and nearly all cap eligibility by income. Limits run from roughly $16,000 in South Dakota to $150,000 in New Jersey. Age thresholds are usually 62 or 65. You must apply, and missing the deadline means waiting a full year. This guide lists real income limits, state by state, plus the documents you need.
How do senior property tax exemptions work?
A senior property tax exemption cuts the taxable value of your home, your actual tax bill, or both. Some states shave a flat dollar amount off the assessed value. Others freeze that value so it can't climb while you qualify. A few hand you a direct credit against the bill. A handful do all three through separate programs.
Most of these programs have an income ceiling. That's the part people miss. You can own a million-dollar house and still qualify if your income is low enough, and you can be 80 years old with too much retirement income and get nothing. The income limit is the gatekeeper.
The income figure itself changes from state to state. Some count only your federal adjusted gross income. Some add back Social Security, which the IRS doesn't fully tax but the state does count. Some include a spouse's income, some don't. A few count every household member. Read your state's definition before you assume anything.
You have to apply. Exemptions are almost never automatic, even when the assessor already knows your age. Miss the window and you lose that year's break. Most deadlines fall between January and April, though a few states run into June or July.
What are the income limits for senior exemptions in each state?
The table below shows the main senior exemption or circuit-breaker program in each state that has one, the income limit from the most recent published figures, the minimum age, and what you actually get. States without a statewide program are marked. Local programs sometimes exist even where the state offers nothing, so check your county assessor even when the column says "none."
| State | Program type | Income limit (approx.) | Min. age | Benefit |
|---|---|---|---|---|
| Alabama | Exemption | None (over-65 full exemption) | 65 | Full exemption from county taxes if age 65+ [1] |
| Alaska | Senior exemption | None statewide; Juneau: $70,000 HH | 65 | Varies by borough |
| Arizona | Freeze + exemption | ~$45,264 (2024, single) | 65 | Value freeze; some county reductions |
| Arkansas | Freeze | No income limit | 65 | Assessment frozen |
| California | Prop 19 transfer benefit | No income limit | 55 | Value transfer on purchase |
| Colorado | Senior homestead exemption | No income limit (10-year residency) | 65 | 50% of first $200,000 exempt [3] |
| Connecticut | Local circuit breaker | ~$46,400 (single) / ~$56,800 (married) | 65 | Credit up to $1,250 or $1,500 |
| Delaware | Senior school tax credit | Income limit varies by county | 65 | School tax credit up to $500 |
| Florida | Senior additional exemption | $35,167 (2024, adjusted annually) [4] | 65 | Up to $50,000 additional exemption |
| Georgia | Varies by county | Varies; many counties: $10,000-$80,000 | 62-65 | School tax exemption common |
| Hawaii | Basic homeowner exemption | No income limit for base | 60-70 | Increased exemption amount |
| Idaho | Property tax reduction | $37,000 (2024) | 65 | Up to $1,500 reduction |
| Illinois | Senior freeze | $65,000 (household, 2023) [5] | 65 | Assessed value frozen |
| Indiana | Over-65 circuit breaker | $30,000 (single) / $40,000 (joint) | 65 | Cap on tax liability |
| Iowa | Elderly tax credit | $25,328 (low income threshold) | 65 | Income-based credit |
| Kansas | Homestead refund | $40,400 | 55 | Refund up to $700 |
| Kentucky | Homestead exemption | No income limit | 65 | $46,350 value reduction (2024) |
| Louisiana | Special assessment level | $100,000 (household) | 65 | Assessment frozen |
| Maine | Property tax fairness credit | $40,000 (single) / income-based | 65 | Credit up to $1,500+ |
| Maryland | Homeowners' tax credit | ~$60,000 (household, adjusted) | None (any age) | Credit based on income vs. tax ratio [10] |
| Massachusetts | Clause 41A deferral | $40,000 (2024) | 65 | Tax deferral, not exemption |
| Michigan | Homestead / poverty exemption | Varies by city; poverty tied to federal poverty level | 62 | Partial to full exemption |
| Minnesota | Senior citizen tax deferral | $96,000 (household, 2024) | 65 | Deferral at 3% interest |
| Mississippi | Senior exemption | No income limit (65+ school tax exemption) | 65 | Full school tax exemption |
| Missouri | Senior freeze (new 2023) | $75,000 (household) | 62 | Assessment frozen [6] |
| Montana | Property tax assistance | $48,340 (2023) | 62 | Reduction up to 80% |
| Nebraska | Homestead exemption | $46,090 (single, 2024) | 65 | Value reduction up to 100% [12] |
| Nevada | Exemption + abatement | Low-income threshold varies by county | 62 | Tax abatement program |
| New Hampshire | Elderly exemption | Varies by town; typical ~$22,000-$50,000 | 65 | Assessed value reduction |
| New Jersey | Senior freeze (PTR) | $150,000 (2023) [7] | 65 | Reimbursement of tax increases |
| New Mexico | Low-income freeze | $32,000 | 65 | Value frozen |
| New York | Enhanced STAR | $98,700 (2024) [8] | 65 | Exemption from school taxes |
| North Carolina | Homestead exclusion | $37,900 (2024) [13] | 65 | 50% or $25,000 of value exempt |
| North Dakota | Homestead credit | $42,000 (single) | 65 | Credit up to $9,000 |
| Ohio | Homestead exemption | $38,600 (2024) | 65 | $25,000 value reduction |
| Oklahoma | Additional homestead | $20,000 (gross) | 65 | Additional $1,000 exemption |
| Oregon | Senior deferral | $47,500 (2024) | 62 | Deferral, lien on property |
| Pennsylvania | Senior relief (Act 1) | Varies by district; state: $35,000 ($15,000 if SS excluded) | 65 | Reduction based on income |
| Rhode Island | Exemption | Varies by city; Providence: ~$30,000 | 65 | Dollar or percentage reduction |
| South Carolina | Homestead exemption | No income limit | 65 | $50,000 value exemption |
| South Dakota | Property tax reduction | $16,000 (single) / $20,000 (married) | 65 | Reduction up to 70% |
| Tennessee | Tax relief program | $31,600 (2024) | 65 | Credit up to $134 (varies) |
| Texas | Senior homestead exemption | No income limit | 65 | $10,000+ school tax exemption; local add-ons common [11] |
| Utah | Circuit abatement | $38,369 (2024) | 66 | Abatement up to $1,110 |
| Vermont | Property tax credit | Income-based; scales up to ~$90,000 | None | Credit against homestead tax |
| Virginia | Exemption or deferral | Set by locality; Fairfax: $90,000 | 65 | Partial or full exemption |
| Washington | Senior exemption | $64,000 (2024) [9] | 61 | Frozen value + partial exemption |
| West Virginia | Homestead exemption | No income limit | 65 | $20,000 value reduction |
| Wisconsin | School levy / lottery credit | No income limit for basic | 62 | Various credits |
| Wyoming | Property tax refund | $30,000 (single) | 65 | Refund up to half of taxes paid |
The income limits above reflect each state's main program for 2023 or 2024 filings. Many counties layer local programs on top. Most numbers reset every year, so confirm with your county assessor before you apply. [10]
Which states have the highest income limits for senior exemptions?
New Jersey wins by a wide margin. Its Senior Freeze (Property Tax Reimbursement) allowed income up to $150,000 for 2023 filings, the highest of any statewide program in the country. [7] A couple pulling in a combined $148,000 in retirement income can still get reimbursed for any property tax increase above their base year.
New York's Enhanced STAR uses a 2024 income limit of $98,700, and it excludes Social Security from the calculation, so it reaches a big share of retired homeowners. [8] Minnesota's senior deferral program allows household income up to $96,000.
Colorado skips the income test on its base program. Live in the home for 10 years, hit 65, and you get 50% of the first $200,000 of value exempted, no matter what you earn. [3]
Virginia is odd because each locality sets its own cap. Fairfax County allows up to $90,000, one of the most generous local limits in the mid-Atlantic.
High limits matter because they catch middle-income retirees who assume they earn too much to bother. Under $100,000 in household income? Check your state, even one you'd guess is strict.
Which states have no income limit for senior property tax exemptions?
Six states skip the income test entirely, at least on their core senior program: Texas, South Carolina, Kentucky, Mississippi, Alabama, and West Virginia.
Texas gives every homeowner 65 or older a $10,000 school district exemption with no income cap, plus a freeze on the school portion of the tax once they turn 65. Counties and cities can add more. [11] South Carolina exempts $50,000 of fair market value for any homeowner 65 or older (or permanently disabled), again with no income test. Kentucky knocks $46,350 off assessed value (2024 figure, adjusted yearly) with no income screen. Mississippi exempts seniors over 65 from school district taxes. Alabama does the same at the county level. [1]
These programs are popular with voters and costly for local governments, which is why most states have shifted to income-tested models over the past 20 years. If you live in a no-limit state, apply the year you turn 65. There's no downside.
West Virginia's $20,000 homestead exemption also runs without an income test, starting at 65. It's small but guaranteed.
What counts as income for senior property tax exemption purposes?
This is where most people trip. Every state defines income its own way, and the gaps are big.
The common starting point is federal adjusted gross income (AGI) from your Form 1040. Many states then add back items that shrink federal AGI but still landed in your pocket. Typical add-backs: non-taxable Social Security benefits (some states count all of it, others count the 85% the IRS can tax), tax-exempt bond interest, IRA distributions left out of AGI, and pension income excluded under a state's own rules.
New York's Enhanced STAR, for example, defines income as federal AGI minus taxable IRA distributions, then adds back the non-taxable slice of Social Security. The 2024 limit of $98,700 applies to that adjusted number. [8]
Florida's senior exemption uses "household adjusted gross income" as the state defines it, which pulls in Social Security that isn't in your federal AGI. The limit resets each year with the Consumer Price Index and sat at $35,167 for 2024 filings. [4]
Illinois counts all household income for its Senior Freeze, Social Security included, against a $65,000 limit for the 2023 filing. [5] The all-in counting catches couples who thought they were comfortably under.
Here's the practical move. Gather every income source before you check your state's limit: Social Security award letter, pension statement, 1099-R for distributions, 1099-INT for interest, and last year's 1040. Then read your state's actual definition of income in the statute or application instructions, more than the headline number.
What documents do you need to apply for a senior exemption?
Applications differ, but most assessors want the same core set.
Proof of age. A driver's license, passport, or birth certificate works. Some counties accept Medicare cards because they show your enrollment date.
Proof of primary residence. The home has to be your principal residence. A driver's license with the property address usually does it, though some states ask for a voter registration card or utility bills.
Proof of income. Most states want last year's federal return (Form 1040) plus your Social Security Benefit Statement (SSA-1099). Add a 1099-R if you have pension income. Some states ask for bank statements too.
Ownership documentation. The assessor already knows you own the place, but they sometimes want proof of how title is held, especially for trusts. If your home sits in a living trust, bring the trust document.
In states that let a surviving spouse continue the exemption, that spouse may need a death certificate and proof of marriage to keep it after the other spouse dies.
File early. Deadlines sneak up, assessors process slowly, and an application error can cost you a full year if you miss the window to fix it.
What is the age requirement for senior property tax exemptions?
Most states set the minimum at 65. A few go lower. Washington State takes applicants as young as 61. [9] Kansas drops to 55 for its homestead refund. Oregon starts deferral eligibility at 62, and so does Missouri's new senior freeze, enacted in 2023 for homeowners 62 or older with household income under $75,000. [6]
Some states use a tiered structure. Nebraska gives larger exemptions as you age, with bigger reductions for applicants 65 and up versus the basic reduction for younger filers. [12]
A handful of programs let disabled homeowners of any age apply under the same income limits and benefits as seniors. Florida, Tennessee, and others name permanently disabled homeowners as an eligible category right alongside those who qualify by age.
Turned the qualifying age mid-year? Most states let you apply for a partial-year exemption. A few require you to be the qualifying age as of January 1 of the tax year. Check your state's rule.
Do senior exemptions reduce your tax bill automatically, or do you have to apply?
You always have to apply. No state grants senior exemptions automatically from age or income data it already holds, even though assessors often have both. That surprises people who assumed Social Security enrollment triggered something.
Once you're approved, most states renew you each year as long as your income stays under the limit and the home stays your primary residence. Some require an annual income recertification. Illinois makes you reapply for the Senior Freeze every year because income shifts. [5] New Jersey's Senior Freeze is also an annual filing, since it reimburses the increase over your base-year tax and has to compare each year's bill.
New York's Enhanced STAR works a little differently. Register before 2019 and you may get a check instead of a direct exemption, and you register with the state Tax Department rather than your local assessor. [8]
Owned your home for years and never applied? Check whether your state or county allows retroactive exemptions. Some grant one or two years of back credit. Most don't. Either way, apply now so the savings start sooner.
How much money can seniors actually save with a property tax exemption?
It rides on your state, your local tax rate, and how the benefit is figured. The numbers can be real money.
New Jersey's Senior Freeze reimbursed an average of about $1,500 per household in recent years, and long-term owners often get much more because New Jersey property taxes are among the highest in the country. [7]
New York's Enhanced STAR saved eligible homeowners roughly $600 to $1,400 a year on school taxes depending on the district, with higher-tax districts producing bigger savings. [8]
Colorado's senior homestead exemption, which frees 50% of the first $200,000 of value, can save $1,000 or more a year depending on the local mill levy. [3]
Texas homeowners 65 and older get at least a $10,000 school district exemption plus whatever the county and city add, and the assessed-value freeze stops compounding increases. [11] In a fast-appreciating market, that freeze is worth far more over time than the flat exemption dollar.
Run the math on a home worth $400,000 in a high-tax state at a 1.5% effective rate. A $50,000 value reduction saves $750 a year. That's $7,500 over a decade, from a one-time application.
What happens if your income goes over the limit in a future year?
You lose the exemption for that year and you have to tell your assessor. Skip that and you risk back taxes and penalties if they catch it later. Most states require you to report income changes that push you over.
One big year doesn't always disqualify you for good. Sell a vacation property or take a large IRA distribution, and your income can spike for a single year. You may not qualify that year, but you can reapply once income drops back to normal. Some states spell this out.
The reverse matters too. Over the limit last year but retired now, or stopped taking distributions? Apply. Plenty of people assume they can't qualify because they didn't before, but the limits and your income both move year to year.
For programs like New Jersey's Senior Freeze that set a base-year tax amount, blowing past the income limit in a later year doesn't erase your base. You just don't get the reimbursement check that year. Your base year waits for you to requalify.
Are senior property tax exemptions different from circuit-breaker programs?
Yes, and knowing the difference helps you claim everything you're owed.
A senior exemption cuts the taxable value of your home or hands you a flat credit. It's usually tied to age and residency, with income as the gatekeeper.
A circuit-breaker program is income-based at its core. The name comes from electrical engineering: the tax "trips" a relief mechanism when it climbs past a set share of your income. Maryland's Homeowners' Tax Credit caps property tax at a percentage of household income (the threshold scales with income), and the state covers the difference. [10] You don't need to be 65 for Maryland's program.
Some states run both side by side, and you can stack them. In Minnesota, a senior can use the deferral program on top of the regular homestead exclusion.
A freeze program is a third type. It locks your assessed value at the year you first qualify. It doesn't cut your current bill, but it shields you from rising assessments. Texas, Arkansas, New Mexico, and Missouri all use freezes as their main senior tool.
Doing a DIY appeal or hunting for every dollar? Check all three types for your state, more than the one that gets the most publicity. County assessor websites list the programs. If you're also comparing your assessment to what you should be paying, a cook county tax assessor tax bill breakdown shows exactly where exemptions land on the bill.
When are the deadlines to apply for senior property tax exemptions?
Deadlines vary a lot, and missing one costs you a full year of savings.
| State | Typical application deadline |
|---|---|
| Florida | March 1 |
| Texas | April 30 |
| New York (Enhanced STAR) | March 1 (assessor) or year-round (online registration) |
| Illinois | July 1 (Cook County is earlier) |
| New Jersey (Senior Freeze) | October 31 for prior year |
| Washington | December 31 (for the following year) |
| Ohio | December 31 |
| California (Prop 19 transfer) | Within 3 years of purchase |
| Colorado | July 15 |
| Pennsylvania | December 31 (for the following year, varies by county) |
Most states cluster deadlines in the first quarter because applications track the assessment roll that gets finalized in spring. Florida's March 1 date is firm, and the state rarely grants extensions. Texas gives you until April 30 of the tax year, though some counties start processing earlier.
New Jersey is the outlier. You're applying to be reimbursed for taxes already paid, so the deadline falls in the fall after you've filed your income taxes for the year. Watch two windows if you moved to New Jersey from a state with a spring application deadline.
Managing exemptions in Los Angeles? California's senior programs run at the county level, and la county property tax exemption deadlines usually track the assessment notice calendar. Same idea in Texas: the bexar county tax assessor page lists exemption and appeal deadlines on one portal.
How do you appeal if your senior exemption was denied?
A denial isn't the end. Most states have a formal path to challenge one.
Call the assessor's office first and ask exactly why they denied it. The usual reasons: missing documentation, an income calculation error (Social Security often gets miscounted), or a residency question. Plenty of denials flip just by handing over a missing document or explaining how income was figured.
If the informal fix stalls, most states let you file a formal appeal to the county board of equalization, board of review, or a similar body, using the same process as a value dispute. Illinois homeowners can appeal a denied Senior Freeze to the board of review. New York homeowners can petition Small Claims Assessment Review (SCAR) court for Enhanced STAR disputes.
Document everything. If Social Security got counted wrong, bring your SSA-1099 and show the exact figure that should apply under the state's statutory definition of income. Cite the statute by number if you can find it in your state's code.
Timing counts here too. Most states require the exemption appeal within 30 to 90 days of the denial notice. Don't sit on that letter.
Already running a value appeal alongside the denial? TaxFightBack's appeal kit walks through both at once, because a lower assessed value plus an active exemption stack.
In the Atlanta area or other Georgia counties, the gwinnett county tax assessor has an online portal that tracks exemption status and appeal deadlines together, which beats the paper-only counties by a mile.
Can you get a senior exemption if your home is owned by a trust or LLC?
This snags a lot of estate-planning households. Short version: usually yes for trusts, usually no for LLCs.
Living trusts (revocable trusts) are generally treated as see-through for property tax. Move your home into a revocable living trust where you're both grantor and trustee, and most states still count you as the owner for exemption purposes. Bring the trust document to show you keep the right to use and occupy the property. Florida, Texas, California, and Illinois all have statutory language recognizing revocable trust ownership for homestead exemptions.
Irrevocable trusts are murkier. Some states deny the exemption because the grantor no longer legally owns the property. Others look at who holds the right of occupancy. If your home sits in an irrevocable trust, call the assessor before applying, and bring a real estate attorney's opinion if the trust was set up for Medicaid planning.
LLCs almost always kill the exemption. Property in an LLC reads as commercial property owned by a business, not a person. Homestead and senior exemptions require an individual owner (or a qualifying trust). Put your home in an LLC for liability reasons and you likely gave up your senior exemption. That's a real, under-discussed cost of the move.
In a high-land-value market like the santa clara property tax environment in Silicon Valley, the gap between qualifying and not qualifying on a $1.5 million home can top $5,000 a year.
Frequently asked questions
What is the income limit for the senior property tax exemption in Texas?
Texas has no income limit for its base senior homestead exemption. Any homeowner 65 or older who uses the property as a primary residence gets at least a $10,000 school district exemption and an assessment freeze on the school portion of the tax. Individual counties and cities layer additional dollar-amount exemptions on top, also without income tests in most cases.
What is the income limit for New York's Enhanced STAR senior exemption?
New York's Enhanced STAR income limit is $98,700 for the 2024 tax year. Income is federal adjusted gross income minus taxable IRA distributions, with non-taxable Social Security added back in. The program exempts a portion of your home's value from school district taxes. Homeowners 65 and older who exceed this limit may still qualify for Basic STAR, which has no income test below $500,000 in home value.
Does Social Security count as income for senior property tax exemptions?
It depends on your state. Many states count Social Security in their income definition even when it isn't fully in your federal AGI. New York excludes non-taxable Social Security from its Enhanced STAR calculation. Illinois and New Jersey count all Social Security income. Read your state's statutory definition of income, more than the headline limit, before assuming you qualify or don't.
What is the income limit for senior property tax exemption in Florida?
Florida's senior additional homestead exemption for low-income seniors (over 65) used an income limit of $35,167 for 2024 filings. This figure adjusts every year with the Consumer Price Index. The benefit adds up to $50,000 of exemption on top of the standard homestead exemption, but it requires income below that threshold and, in some county programs, continuous residency in the home for 25 years.
What is the income limit for senior property tax exemption in Illinois?
Illinois's Senior Citizens Assessment Freeze Homestead Exemption used a household income limit of $65,000 for the 2023 tax year (filed in 2024). This counts all household income including Social Security, pensions, and distributions. You reapply every year because the program checks income annually. The benefit freezes your equalized assessed value at the base year amount.
What is the income limit for senior property tax exemption in New Jersey?
New Jersey's Senior Freeze (Property Tax Reimbursement) had a 2023 income limit of $150,000, the highest of any statewide senior property tax program in the US. You must be 65 or older, have lived in New Jersey at least 10 years, and have owned your current home at least 3 years. The program reimburses property tax increases above your base year amount.
What is the income limit for senior property tax exemption in Washington State?
Washington's senior exemption program had a 2024 income limit of $64,000 for combined disposable income from all sources. The minimum age is 61, lower than most states. Qualifying homeowners get their assessed value frozen and a partial exemption from excess levies. The threshold adjusts periodically and varies slightly by county for some supplemental programs. Check with your county assessor for local additions.
Can a spouse who is not yet 65 qualify if the other spouse is 65?
Usually yes, but only the qualifying spouse's age triggers eligibility, and both must meet any income test. In most states, if one spouse is 65 and the property is jointly owned as a primary residence, the couple qualifies. If the older spouse dies, many states let the surviving younger spouse continue the exemption as long as they're at least 55 to 60, depending on the state's statute.
Is there a senior property tax exemption for renters?
Most exemptions apply only to homeowners. Several states run separate renter credit or rebate programs for low-income seniors who rent. Minnesota, Pennsylvania, New Jersey, and Colorado all have renter rebate or property tax credit programs. These are separate from homestead exemptions and usually smaller. If you rent, check your state's department of revenue or taxation for renter-specific credits.
How far back can you claim a senior property tax exemption you missed?
Most states do not allow retroactive exemptions beyond one year, if at all. A few let you file late and receive a partial credit for the prior year. Illinois allows late filers in some circumstances. Texas does not apply exemptions retroactively beyond the tax year you file in. If you missed multiple years, the practical answer is to apply now and accept that past years are likely gone.
Do you have to reapply for a senior property tax exemption every year?
It depends on the state and program. Many exemptions auto-renew as long as your circumstances haven't changed. Illinois's Senior Freeze and New Jersey's Senior Freeze both require annual reapplication because they track income year to year. New York requires annual income verification for Enhanced STAR in some enrollment modes. When you first apply, ask your assessor whether renewal is automatic or annual.
What is a property tax freeze for seniors, and how is it different from an exemption?
A freeze locks your assessed value at the year you first qualify, so your tax base doesn't rise even when home values do. An exemption cuts your current assessed value or gives a direct credit. A freeze is worth more over time in a rising market because it compounds. Texas, Missouri, Arkansas, and New Mexico use freezes as their main senior tool. Some states give you both a freeze and an exemption.
What states have no income limit for senior property tax exemptions?
Texas, South Carolina, Kentucky, Mississippi, Alabama, and West Virginia all offer senior property tax benefits with no income test. Texas gives a $10,000 school district exemption and assessment freeze to all homeowners 65 and older. South Carolina exempts $50,000 of fair market value. These no-income-limit programs are popular with voters but relatively rare; most states have moved to income-tested models.
What should I do if the assessor says I don't qualify for the senior exemption but I think I do?
Get the denial reason in writing. If it's a documentation gap, provide the missing document and ask for reconsideration. If it's an income calculation dispute, bring your SSA-1099, Form 1040, and your state's specific statutory definition of income. If informal reconsideration fails, file a formal appeal within the window on your denial notice, usually 30 to 90 days. Cite the statute, more than the application instructions.
Sources
- Alabama Department of Revenue, Property Tax Exemptions: Alabama provides a full exemption from county property taxes for homeowners age 65 and older, with no income limit at the state level.
- Colorado Department of the Treasury, Senior Homestead Exemption: Colorado's senior homestead exemption exempts 50% of the first $200,000 of actual value for homeowners 65 or older who have owned and occupied the home for at least 10 years.
- Florida Department of Revenue, Property Tax: Florida's senior additional homestead exemption income limit was $35,167 for 2024, adjusted annually by the Consumer Price Index.
- Illinois Department of Revenue, Property Tax Relief: Illinois's Senior Citizens Assessment Freeze Homestead Exemption used a household income limit of $65,000 for the 2023 tax year and counts all household income including Social Security.
- Missouri State Tax Commission, Senior Property Tax Freeze: Missouri enacted a senior property tax freeze in 2023 for homeowners age 62 and older with household income under $75,000, freezing assessed value at the qualifying year.
- New Jersey Division of Taxation, Senior Freeze (Property Tax Reimbursement): New Jersey's Senior Freeze income limit was $150,000 for 2023 filings, the highest of any statewide senior property tax program in the country.
- New York State Department of Taxation and Finance, STAR: New York's Enhanced STAR income limit is $98,700 for the 2024 tax year, defined as federal AGI minus taxable IRA distributions plus non-taxable Social Security income.
- Washington State Department of Revenue, Property Tax: Washington State's senior exemption program had a 2024 combined disposable income limit of $64,000 and allows applicants as young as 61.
- Maryland Department of Assessments and Taxation, Homeowners' Tax Credit: Maryland's Homeowners' Tax Credit limits property tax to a percentage of household income and has no age requirement, functioning as a circuit-breaker program.
- Texas Comptroller of Public Accounts, Property Tax: Texas homeowners 65 and older receive at least a $10,000 school district exemption and an assessment freeze on the school portion of their tax with no income limit.
- Nebraska Department of Revenue, Homestead Exemption: Nebraska's homestead exemption income limit for 2024 was $46,090 for single filers, with value reductions scaling up to 100% for the lowest-income applicants.
- North Carolina Department of Revenue, Property Tax: North Carolina's elderly homestead exclusion for 2024 had an income limit of $37,900, providing an exemption of 50% of the appraised value or $25,000, whichever is greater.