Property Tax

Property Tax - Exemption Information (PIO-74)

Freezes the equalized assessed value of a qualifying senior's primary residence to protect against property tax increases from rising assessments.

Type: Benefit Amount: Freezes EAV at base year; savings vary with tax rates and assessment changes Deadline: File annually with county assessment office (typically July deadline; varies by county) Location: Illinois

Property Tax Fairness Credit Summary | Maine Revenue Services

Refundable Maine income tax credit that reimburses a portion of property tax or rent for eligible households.

Amount: Up to $2,500 depending on age, disability status, property tax or rent paid, and income Deadline: Aligns with Maine income tax filing deadline (generally April 15) Location: Maine

Senior Citizens Real Estate Tax Deferral Program (PIO-64)

Illinois property-tax deferral loan for qualifying seniors, with annual county filing and repayment at sale/transfer or estate settlement.

Amount: Defers up to $7,500 per year (subject to equity and program limits) Deadline: Mar 1, 2026 Location: Illinois

Senior School Property Tax Relief - Department of Finance - State of Delaware

State subsidy that reimburses part of Delaware school property taxes for eligible seniors and disabled residents.

Amount: Credits up to 50% of school property taxes, capped at $500 per year Deadline: Apply through your county assessment office by April 30 for relief on the upcoming tax bill Location: Delaware

South Carolina Homestead Exemption

Property tax exemption that shields up to $50,000 of a primary residence's fair market value for eligible South Carolina seniors and residents with disabilities.

Type: Benefit Amount: $50,000 reduction in taxable value on a primary legal residence Deadline: Apply with your county auditor or assessor between January 1 and July 15 for the current tax year Location: South Carolina

Tennessee Property Tax Relief: Get Up to $1,500 Off Your Property Taxes if You Are Elderly, Disabled, or a Veteran

State-funded reimbursements that cover part of the property taxes on a primary residence for qualifying Tennessee homeowners.

Type: Benefit Amount: Varies by county Deadline: Apply through your county trustee by 35 days after the April tax delinquency date (typically early April or mid-May depending on county) Location: Tennessee

Virginia Real Estate Tax Relief for the Elderly and Disabled

Allows Virginia homeowners with limited income who are elderly or permanently disabled to reduce or fully exempt local real estate taxes.

Type: Benefit Amount: Localities may exempt 100% or provide partial relief based on income and net worth limits Deadline: Varies by locality; often March 1 to April 1 Location: Virginia

West Virginia Homestead Property Tax Exemption: Save Money on Property Taxes if You're 65+ or Disabled

Reduces county property taxes for eligible West Virginia homeowners who are seniors or totally and permanently disabled by exempting the first $20,000 of assessed value.

Type: Benefit Amount: Exempts up to $20,000 of assessed value (equal to $100,000 of market value) Deadline: File application with the county assessor between July 1 and December 1 for the following tax year Location: West Virginia