{
  "_meta": {
    "schema": 1,
    "purpose": "State-level property-tax RULES applied to every county page in the state (the scalable county-depth layer). See docs/datasets/state-property-tax-rules-contract.md.",
    "confidenceLegend": "P = primary .gov/statute verified | S = secondary/suspect (renders with caveat) | U = unverified (withheld from render)",
    "reviewed": "2026-09-07",
    "note": "Statewide property tax rules for all 50 states plus DC, collected by an agent fleet against docs/datasets/state-property-tax-rules-contract.md. Every field is sourced to a primary state revenue-department page or statute text. Values an agent could not confirm on a primary page are null (withheld) with the mechanism explained in the note, so nothing unverified publishes. Assessment ratios are decimals; percentage-based benefits, freezes, deferrals and full exemptions are described in the notes rather than forced into dollar fields."
  },
  "TX": {
    "state": "Texas",
    "assessment": {
      "ratio": 1.0,
      "basis": "",
      "reappraisalCycle": "Appraised at 100% of market value as of January 1; reappraised at least once every three years (Texas Tax Code 23.01, 25.18).",
      "source": "https://comptroller.texas.gov/taxes/property-tax/valuing-property.php",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": 140000,
        "appliesTo": "school-district taxes",
        "note": "General residence homestead exemption (Tax Code 11.13(b)); taxing units may add a local-option exemption up to 20% of value.",
        "source": "https://comptroller.texas.gov/taxes/property-tax/exemptions/",
        "confidence": "P",
        "summary": "Yes. Texas exempts $140,000 of a home's value from school-district taxes, and local taxing units may add an exemption of up to 20% of value."
      },
      "seniorDisabled": {
        "amount": 60000,
        "incomeLimit": null,
        "eligibility": "Additional school-district exemption for owners age 65 or older or disabled (Tax Code 11.13(c)). Texas has no income test for this exemption.",
        "source": "https://comptroller.texas.gov/taxes/property-tax/exemptions/",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "Partial exemption by VA disability rating ($5,000 to $12,000); a 100% service-connected disabled veteran receives a total exemption of the residence homestead's value (Tax Code 11.131, 11.22).",
        "source": "https://comptroller.texas.gov/taxes/property-tax/exemptions/disabledvet-faq.php",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "No state income tax, so property taxes carry more of the load. A qualified homestead's appraised value cannot rise more than 10% per year (Tax Code 23.23)."
    },
    "dueDates": {
      "installments": 1,
      "note": "Bills are mailed starting in October; taxes are due on receipt and delinquent February 1 (the standard January 31 deadline). Set and collected by local taxing units; certain age-65+/disabled owners may pay in installments.",
      "source": "https://comptroller.texas.gov/taxes/property-tax/pay/",
      "confidence": "P"
    },
    "appeal": {
      "body": "Appraisal Review Board (ARB)",
      "deadline": "May 15",
      "note": "File a written protest with the county ARB by May 15, or 30 days after the appraisal district's notice, whichever is later; the ARB holds a hearing and issues a binding decision for that year (Tax Code 41.44).",
      "source": "https://comptroller.texas.gov/taxes/property-tax/protests/",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "CA": {
    "state": "California",
    "assessment": {
      "ratio": null,
      "basis": "",
      "reappraisalCycle": "Proposition 13: assessed at its base-year value (market value at purchase or new construction), increased no more than 2% per year, and reassessed to current market value only on a change of ownership or new construction. The base tax rate is 1% of assessed value plus voter-approved debt, so no single market-value ratio applies.",
      "source": "https://www.boe.ca.gov/proptaxes/pdf/pub29.pdf",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": 7000,
        "appliesTo": "assessed value of an owner-occupied principal residence",
        "note": "Homeowners' Exemption: a $7,000 reduction in taxable (assessed) value; no income limit; file form BOE-266 with the county assessor (by February 15 for the full exemption).",
        "source": "https://www.boe.ca.gov/proptaxes/homeowners_exemption.htm",
        "confidence": "P",
        "summary": "Yes. California's Homeowners' Exemption takes $7,000 off the assessed value of an owner-occupied home. File form BOE-266 with the county assessor by February 15 for the full exemption."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "No separate senior/disabled homestead beyond the $7,000 homeowners' exemption; Proposition 19 lets owners 55+ or severely disabled transfer their base-year value to a replacement home.",
        "source": "https://www.boe.ca.gov/proptaxes/pdf/pub29.pdf",
        "confidence": "P"
      },
      "veteran": {
        "amount": 180671,
        "note": "Disabled Veterans' Exemption (2026 lien date): basic $180,671 with no income test, or $271,009 for household income up to $81,131. Indexed annually; cannot be combined with the homeowners' exemption on the same property.",
        "source": "https://boe.ca.gov/proptaxes/pdf/lta25014.pdf",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Proposition 13 caps assessed-value growth at 2%/year and the base rate at 1% plus voter-approved debt. Proposition 19 governs base-value transfers and the parent-child reassessment exclusion."
    },
    "dueDates": {
      "installments": 2,
      "note": "Secured property tax is billed in two installments: the first is due November 1 (delinquent after December 10) and the second is due February 1 (delinquent after April 10), with a 10% penalty after each. Billed and collected by the county tax collector.",
      "source": "https://www.boe.ca.gov/proptaxes/calendar.htm",
      "confidence": "P"
    },
    "appeal": {
      "body": "County Assessment Appeals Board",
      "deadline": "July 2 to September 15 (or November 30 in some counties)",
      "note": "File an Application for Changed Assessment with the clerk of the county board of supervisors during the regular period: July 2 to September 15 where the assessor mails value notices by August 1, otherwise July 2 to November 30.",
      "source": "https://www.boe.ca.gov/proptaxes/pdf/pub29.pdf",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "OH": {
    "state": "Ohio",
    "assessment": {
      "ratio": 0.35,
      "basis": "",
      "reappraisalCycle": "Assessed at 35% of true (market) value; a full reappraisal every six years with a third-year update at the cycle midpoint (OAC 5703-25-05; ORC 5715.24).",
      "source": "https://codes.ohio.gov/ohio-revised-code/section-5715.24",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "",
        "note": "Ohio has no universal homestead exemption; relief is targeted to seniors, the disabled, and disabled veterans (below).",
        "source": "https://codes.ohio.gov/ohio-revised-code/section-323.152",
        "confidence": "P",
        "summary": "No. Ohio has no universal homestead exemption; relief is targeted to seniors, the disabled and disabled veterans."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "Owners age 65+ or permanently and totally disabled (and qualifying surviving spouses 59+) who own and occupy the home get a reduction on part of its market value, subject to an income test (modified adjusted gross income). The amount is a statutory base indexed upward for inflation each year, so confirm the current dollar figure and income limit with your county auditor (file form DTE 105A) (ORC 323.152, 323.151).",
        "source": "https://codes.ohio.gov/ohio-revised-code/section-323.152",
        "confidence": "S"
      },
      "veteran": {
        "amount": null,
        "note": "An enhanced homestead exemption for totally-disabled veterans (and surviving spouses of first responders killed in the line of duty), with no income test and a larger inflation-indexed base. Confirm the current amount with your county auditor (ORC 323.152).",
        "source": "https://codes.ohio.gov/ohio-revised-code/section-323.152",
        "confidence": "S"
      },
      "ownerOccupancyCredit": 0.025,
      "otherCreditNote": "Owner-occupancy credit of up to 2.5% of qualifying levy taxes on an owner-occupied home (ORC 323.152). Ohio's non-business ('10%') rollback was amended in 2025 toward a residential phase-down, so confirm the current percentage."
    },
    "dueDates": {
      "installments": 2,
      "note": "Two semiannual installments (statutory dates: first half by December 31, second half by June 20), but county treasurers commonly extend these, so actual due dates vary by county, often late January-February and late June-July (ORC 323.12).",
      "source": "https://codes.ohio.gov/ohio-revised-code/section-323.12",
      "confidence": "P"
    },
    "appeal": {
      "body": "County Board of Revision",
      "deadline": "March 31 of the following year",
      "note": "File a complaint against the valuation (DTE Form 1) with the county auditor; the Board of Revision hears it, and its decision can be appealed to the Board of Tax Appeals or the common pleas court (ORC 5715.19).",
      "source": "https://codes.ohio.gov/ohio-revised-code/section-5715.19",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "FL": {
    "state": "Florida",
    "assessment": {
      "ratio": 1.0,
      "basis": "",
      "reappraisalCycle": "Assessed at 100% of just (market) value each January 1. The Save Our Homes cap then limits annual increases in a homestead's assessed value to the lower of 3% or the change in CPI, so a long-held home's assessed value can fall well below market.",
      "source": "https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0193/Sections/0193.155.html",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": 50000,
        "appliesTo": "a permanent resident's owner-occupied home",
        "note": "The first $25,000 applies to all taxes including school levies; a further $25,000 applies to value above $50,000 for everything except school levies. Apply with your county property appraiser by March 1.",
        "source": "https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0196/Sections/0196.031.html",
        "confidence": "P",
        "summary": "Yes. Florida exempts up to $50,000 of a permanent resident's home: the first $25,000 from all taxes and a further $25,000 from everything except school levies. Apply with the county property appraiser by March 1."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "Counties and cities may adopt an additional exemption of up to $50,000 for residents 65 and older, and a full exemption for long-term (25+ year) senior residents whose home is under $250,000 in just value. Both are local options with a household-income cap that is adjusted for inflation each January, so confirm the current limit and whether your county offers it.",
        "source": "https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0196/Sections/0196.075.html",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "A veteran with a service-connected total and permanent disability is fully exempt on their homestead, with no income test, and the exemption passes to a non-remarried surviving spouse. A separate $5,000 exemption applies to a veteran with a service-connected disability of at least 10%.",
        "source": "https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0196/Sections/0196.081.html",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Florida delivers owner-occupant relief through the homestead exemption and the Save Our Homes 3% assessment cap rather than a separate credit. The Save Our Homes benefit is portable to a new Florida homestead."
    },
    "dueDates": {
      "installments": null,
      "note": "Taxes are due November 1 and become delinquent April 1 of the following year (or 60 days after the notice is mailed, whichever is later). An optional quarterly installment plan exists if you apply by April 30.",
      "source": "https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0197/Sections/0197.333.html",
      "confidence": "P"
    },
    "appeal": {
      "body": "Value Adjustment Board",
      "deadline": "25 days after the TRIM notice is mailed",
      "note": "Petition the county Value Adjustment Board within 25 days of the property appraiser's TRIM notice of proposed taxes; denials of an exemption carry a 30-day window.",
      "source": "https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0194/Sections/0194.011.html",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "NY": {
    "state": "New York",
    "assessment": {
      "ratio": null,
      "basis": "",
      "reappraisalCycle": "Assessed value equals market value times the municipality's level of assessment, which varies widely from town to town, so there is no single statewide ratio. New York does not mandate a reassessment cycle; each assessing unit sets its own.",
      "source": "https://www.tax.ny.gov/pit/property/learn/howassess.htm",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "an owner-occupied primary residence",
        "note": "New York has no flat homestead dollar exemption. The main owner-occupancy benefit is STAR (School Tax Relief), which reduces school taxes for owners with income up to $500,000 (STAR credit) or $250,000 (STAR exemption).",
        "source": "https://www.tax.ny.gov/pit/property/star/eligibility.htm",
        "confidence": "P",
        "summary": "Not as a flat dollar amount. New York's main owner-occupancy benefit is STAR, which reduces school taxes for owners with income up to $500,000 (STAR credit) or $250,000 (STAR exemption)."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "The senior citizens exemption can cut a home's taxable assessment by up to 50% for owners 65 and older, but each county, town, city, village and school district sets its own income limit anywhere from $3,000 to $50,000, so there is no statewide figure. Enhanced STAR is separate, for owners 65+ with income up to $110,750 for 2026 benefits.",
        "source": "https://www.tax.ny.gov/pit/property/exemption/seniorexempt.htm",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "The alternative veterans exemption reduces assessed value by 15% for wartime service, another 10% for service in a combat zone, and a further amount equal to half the veteran's service-connected disability rating. Each reduction is capped by dollar maximums that the locality can raise by local option.",
        "source": "https://www.tax.ny.gov/pit/property/exemption/altvetoverview.htm",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "STAR is delivered either as a check or as an assessment exemption and functions as New York's owner-occupied benefit; there is no separate flat owner-occupancy credit. Most other exemptions are adopted at local option."
    },
    "dueDates": {
      "installments": null,
      "note": "There is no single statewide due date. County, city, town, village and school taxes are billed separately, often on different calendars, so check with your local tax collector. March 1 is commonly the taxable status date for exemptions.",
      "source": "https://www.tax.ny.gov/pit/property/exemption/seniorexempt.htm",
      "confidence": "S"
    },
    "appeal": {
      "body": "Board of Assessment Review, then Small Claims Assessment Review or an Article 7 proceeding",
      "deadline": null,
      "note": "Grieve your assessment with the local Board of Assessment Review on Grievance Day, typically the fourth Tuesday in May but set by each municipality. If denied, most homeowners use the low-cost Small Claims Assessment Review.",
      "source": "https://www.tax.ny.gov/pit/property/contest/contestasmt.htm",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "PA": {
    "state": "Pennsylvania",
    "assessment": {
      "ratio": null,
      "basis": "",
      "reappraisalCycle": "Each county assesses at a percentage of a fixed base-year value, using a predetermined ratio the county sets at its last reassessment, and the state publishes a Common Level Ratio per county for appeals. There is no statewide ratio and no mandated reassessment cycle.",
      "source": "https://dced.pa.gov/local-government/boards-committees/steb-ted-faq/",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "an owner-occupied primary residence",
        "note": "The Homestead and Farmstead Exclusion reduces a home's assessed value before school tax is calculated, funded by state gaming revenue. There is no fixed statewide amount: each school district sets its exclusion from its annual allocation, so it varies by district and year.",
        "source": "https://dced.pa.gov/local-government/property-tax-relief-homestead-exclusion/",
        "confidence": "P",
        "summary": "Yes, but the amount varies. Pennsylvania's Homestead and Farmstead Exclusion lowers a home's assessed value for school tax, and each school district sets its own exclusion each year."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 48110,
        "eligibility": "The Property Tax/Rent Rebate program pays back part of what you paid rather than exempting value. It is open to owners 65 and older, widows and widowers 50 and older, and people with disabilities 18 and older, with household income up to $48,110. Standard rebates run $380 to $1,000, with supplements up to $1,500 in Philadelphia, Scranton and Pittsburgh.",
        "source": "https://www.pa.gov/agencies/revenue/ptrr",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "A wartime veteran with a 100% permanent service-connected disability who owns and occupies the home can have the real estate tax on it exempted entirely. Financial need is required: income at or below $114,637 is presumed to show need, and veterans benefits are excluded from that calculation. Apply through your County Director of Veterans Affairs.",
        "source": "https://www.pa.gov/agencies/dmva/pennsylvania-veterans/pa-vetconnect/state-veterans-programs/financial-assistance/retx",
        "confidence": "S"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "There is no statewide owner-occupancy credit. Relief comes through the district-set Homestead and Farmstead Exclusion plus the income-tested rebate program."
    },
    "dueDates": {
      "installments": null,
      "note": "Property tax is billed separately by your county, municipality and school district, and each sets its own due dates, discount and penalty periods. Pennsylvania has no uniform statewide due date.",
      "source": "https://dced.pa.gov/local-government/boards-committees/steb-ted-faq/",
      "confidence": "S"
    },
    "appeal": {
      "body": "County Board of Assessment Appeals",
      "deadline": null,
      "note": "File with your county Board of Assessment Appeals. The annual deadline is set at county level, commonly September 1 with some counties using August 1, so confirm locally. The board sets market value and the state Common Level Ratio is applied to reach the assessment.",
      "source": "https://dced.pa.gov/local-government/boards-committees/steb-ted-faq/",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "IL": {
    "state": "Illinois",
    "assessment": {
      "ratio": 0.3333,
      "basis": "",
      "reappraisalCycle": "Property is assessed at one-third of fair cash value statewide, except Cook County, which classifies property and assesses homes at a lower level. The state issues an equalization multiplier each year to bring each county's median to one-third of market value, and counties do a general reassessment every four years.",
      "source": "https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/pubs/documents/pub-136.pdf",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": 6000,
        "appliesTo": "equalized assessed value on an owner-occupied home",
        "note": "The General Homestead Exemption is $6,000 in most counties, $8,000 in counties next to Cook, and $10,000 in Cook County.",
        "source": "https://tax.illinois.gov/localgovernments/property/taxrelief.html",
        "confidence": "P",
        "summary": "Yes. Illinois's General Homestead Exemption is $6,000 of equalized assessed value in most counties, $8,000 in counties next to Cook, and $10,000 in Cook County."
      },
      "seniorDisabled": {
        "amount": 5000,
        "incomeLimit": 75000,
        "eligibility": "Owners 65 and older get a Senior Citizens Homestead Exemption of $5,000 off equalized assessed value, or $8,000 in Cook and adjacent counties. A separate Senior Freeze locks in a base-year value for seniors with household income at or below $75,000.",
        "source": "https://tax.illinois.gov/localgovernments/property/taxrelief.html",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "The veterans-with-disabilities homestead exemption is tiered by rating: $2,500 off equalized assessed value at 30% to under 50%, $5,000 at 50% to under 70%, and a full exemption on the first $250,000 of value at 70% or more.",
        "source": "https://tax.illinois.gov/localgovernments/property/taxrelief.html",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Illinois has no separate owner-occupancy credit; the General Homestead Exemption plays that role. A statewide equalization multiplier is applied per county before your tax is figured."
    },
    "dueDates": {
      "installments": 2,
      "note": "Two installments by default, the first due June 1 and the second September 1, or the date on the bill if later. Cook County and counties using accelerated billing follow different schedules, and the county collector sets the actual dates.",
      "source": "https://www.ilga.gov/Documents/legislation/ilcs/documents/003502000K21-15.htm",
      "confidence": "P"
    },
    "appeal": {
      "body": "County Board of Review, then the Illinois Property Tax Appeal Board",
      "deadline": "30 days after the Board of Review's decision",
      "note": "Start with the county Board of Review, whose filing window is set locally, usually about 30 days after township assessments are published. Appeal a board decision to the state Property Tax Appeal Board within 30 days.",
      "source": "https://www.ptab.illinois.gov/filing.html",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "GA": {
    "state": "Georgia",
    "assessment": {
      "ratio": 0.4,
      "basis": "",
      "reappraisalCycle": "Assessed value is 40% of fair market value. Counties have no fixed statewide reassessment cycle; boards of assessors must keep values current, with the state running sales-ratio studies to check them.",
      "source": "https://dor.georgia.gov/property-tax-valuation",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": 2000,
        "appliesTo": "the 40% assessed value of an owner-occupied primary residence",
        "note": "The standard homestead exemption deducts $2,000 from assessed value for a Georgia resident's primary home.",
        "source": "https://dor.georgia.gov/property-tax-homestead-exemptions",
        "confidence": "P",
        "summary": "Yes. Georgia's standard homestead exemption deducts $2,000 from the assessed value of a resident's primary home."
      },
      "seniorDisabled": {
        "amount": 4000,
        "incomeLimit": 10000,
        "eligibility": "Owners 65 and older can take a $4,000 exemption from county taxes if combined household income is $10,000 or less, not counting retirement income up to the federal maximum. Additional exemptions exist at 62 and older and as local floating exemptions.",
        "source": "https://dor.georgia.gov/property-tax-homestead-exemptions",
        "confidence": "P"
      },
      "veteran": {
        "amount": 121812,
        "note": "The disabled veteran exemption is the greater of $32,500 or the federal maximum, which is $121,812 for 2025. It also extends to certain surviving spouses.",
        "source": "https://dor.georgia.gov/property-tax-homestead-exemptions",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "A statewide floating homestead exemption created in 2024 caps annual growth in a homestead's assessed value to an inflation index, first applying to the 2026 digest year, though local governments could opt out. The legislature also appropriates one-time relief grants from time to time."
    },
    "dueDates": {
      "installments": null,
      "note": "Georgia has no single statewide payment due date. Bills and due dates are set county by county. Note that the January 1 to April 1 window on the state site is the deadline to file a property tax return, not to pay the bill.",
      "source": "https://dor.georgia.gov/property-tax-real-and-personal-property",
      "confidence": "S"
    },
    "appeal": {
      "body": "County Board of Tax Assessors, then the county Board of Equalization",
      "deadline": "45 days after the assessment notice",
      "note": "Appeal to the County Board of Tax Assessors within 45 days of your assessment notice; from there it goes to the Board of Equalization, arbitration or a hearing officer, and then superior court.",
      "source": "https://dor.georgia.gov/property-tax-real-and-personal-property",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "NC": {
    "state": "North Carolina",
    "assessment": {
      "ratio": 1.0,
      "basis": "",
      "reappraisalCycle": "Assessed at 100% of true value in money, with no fractional assessment. Counties must reappraise all real property at least once every eight years, and many do it more often.",
      "source": "https://www.ncleg.gov/enactedlegislation/statutes/html/bysection/chapter_105/gs_105-286.html",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "",
        "note": "North Carolina has no general homestead exemption. Relief is targeted through the three programs below.",
        "source": "https://www.ncdor.gov/av-9-2025-application-property-tax-relief-0/open",
        "confidence": "P",
        "summary": "No. North Carolina has no general homestead exemption; relief is targeted to older and disabled owners and to disabled veterans."
      },
      "seniorDisabled": {
        "amount": 25000,
        "incomeLimit": 37900,
        "eligibility": "The elderly or disabled exclusion removes the greater of $25,000 or 50% of the home's appraised value. You must be 65 or older or totally and permanently disabled, with prior-year income no higher than $37,900 for the 2025 tax year. File by June 1.",
        "source": "https://www.ncdor.gov/av-9-2025-application-property-tax-relief-0/open",
        "confidence": "P"
      },
      "veteran": {
        "amount": 45000,
        "note": "The disabled veteran exclusion removes the first $45,000 of appraised value for an honorably discharged veteran with a total and permanent service-connected disability. There is no age or income limit, and it extends to a qualifying unremarried surviving spouse.",
        "source": "https://www.ncdor.gov/av-9-2025-application-property-tax-relief-0/open",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "A circuit-breaker deferment caps taxes at 4% or 5% of income for owners 65+ or totally disabled who have lived in the home five years or more. Tax above the cap is deferred as a lien, and the last three years of deferred tax come due if you sell, die or stop using it as a primary residence. You must reapply annually."
    },
    "dueDates": {
      "installments": 1,
      "note": "A single annual bill, due September 1. You can pay without interest through January 5; anything paid on or after January 6 is delinquent and accrues interest.",
      "source": "https://www.ncleg.gov/enactedlegislation/statutes/html/bysection/chapter_105/gs_105-360.html",
      "confidence": "P"
    },
    "appeal": {
      "body": "County Board of Equalization and Review, then the Property Tax Commission",
      "deadline": "before the county board adjourns (varies by county)",
      "note": "Start with an informal review by the assessor, then the county Board of Equalization and Review, which convenes around the first week of April. Its adjournment date varies by county. From there you have 30 days to appeal to the state Property Tax Commission.",
      "source": "https://www.ncdor.gov/taxes-forms/property-tax/property-tax-appeal-process",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "MI": {
    "state": "Michigan",
    "assessment": {
      "ratio": 0.5,
      "basis": "",
      "reappraisalCycle": "Assessed value is 50% of true cash value, known as the State Equalized Value. Tax is charged on Taxable Value, which under Proposal A can rise only by the lesser of 5% or inflation each year until the home is sold, at which point it uncaps to the full 50%.",
      "source": "https://www.legislature.mi.gov/printDocument.aspx?objectName=mcl-211-27a&version=txt",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "an owner-occupied principal residence",
        "note": "The Principal Residence Exemption is not a dollar amount: it exempts your primary home from the local school operating millage, up to 18 mills. File Form 2368 with your assessor.",
        "source": "https://www.michigan.gov/taxes/property/principal",
        "confidence": "P",
        "summary": "Yes, but not as a dollar amount. Michigan's Principal Residence Exemption exempts your primary home from the local school operating millage, up to 18 mills. File Form 2368 with your assessor."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 71500,
        "eligibility": "The Homestead Property Tax Credit is claimed on your Michigan income tax return rather than taken off the local bill. For 2025, total household resources must be $71,500 or less, the credit phases out above $62,500, taxable value must be under $165,400, and the maximum credit is $1,900. Seniors and totally disabled claimants get an enhanced version.",
        "source": "https://www.michigan.gov/taxes/iit/tax-guidance/credits-exemptions/hptc/tax-year-credit-information/2025",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "A veteran who is permanently and totally disabled, or their unremarried surviving spouse, is fully exempt from property tax on their homestead. It is all or nothing, with no partial exemption, and since 2025 an approved exemption continues without reapplying each year.",
        "source": "https://www.legislature.mi.gov/printDocument.aspx?objectName=mcl-211-7b&version=txt",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "The Proposal A cap, which holds annual growth in Taxable Value to the lesser of 5% or inflation until the home changes hands, is the main ongoing relief for all Michigan homeowners."
    },
    "dueDates": {
      "installments": 2,
      "note": "Two bills a year: a summer bill, commonly due mid-September, and a winter bill, commonly due mid-February. Exact dates are set by each city or township charter and do vary, so check with your local treasurer.",
      "source": "https://www.michigan.gov/taxes/property/state-ed-tax/frequently-asked-questions",
      "confidence": "S"
    },
    "appeal": {
      "body": "Local Board of Review, then the Michigan Tax Tribunal",
      "deadline": "July 31 for residential property (Tax Tribunal)",
      "note": "Appeal first to the local March Board of Review. To take a residential assessment further, petition the Michigan Tax Tribunal by July 31 of the tax year; decisions from a July or December board carry a 35-day window.",
      "source": "https://www.legislature.mi.gov/printDocument.aspx?objectName=mcl-205-735a&version=txt",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "NJ": {
    "state": "New Jersey",
    "assessment": {
      "ratio": null,
      "basis": "",
      "reappraisalCycle": "Property is assessed at true market value, and all 21 county boards have set the county assessment percentage at 100%. In practice each municipality has its own average ratio, so there is no single statewide figure. New Jersey mandates no fixed reassessment cycle; county boards order revaluations as needed.",
      "source": "https://www.nj.gov/treasury/taxation/lpt/genlpt.shtml",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "a homeowner's main home",
        "note": "ANCHOR is the main statewide benefit, open to homeowners with New Jersey gross income up to $250,000, and it replaced the old Homestead Benefit. The amount varies by income tier. Senior Freeze reimburses eligible seniors for increases above a base year, and Stay NJ is being phased in.",
        "source": "https://www.nj.gov/treasury/taxation/anchor/index.shtml",
        "confidence": "P",
        "summary": "Not as an exemption. New Jersey's main benefit is ANCHOR, for homeowners with New Jersey gross income up to $250,000, and the amount depends on your income tier."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 10000,
        "eligibility": "A $250 annual deduction for residents 65 and older or permanently and totally disabled, who own and occupy the home, with income up to $10,000 not counting Social Security. A surviving spouse 55 or older may keep it. Administered by your municipality on Form PTD.",
        "source": "https://www.nj.gov/treasury/taxation/lpt/lpt-seniordeduction.shtml",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "A $250 annual deduction for honorably discharged veterans and qualifying surviving spouses. Separately, a veteran who is 100% permanently and totally disabled from active service is fully exempt on their principal residence. The wartime-service requirement was removed in 2020.",
        "source": "https://www.nj.gov/treasury/taxation/lpt/lpt-veterans.shtml",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "There is no separate owner-occupancy credit. Relief runs through ANCHOR, Senior Freeze and Stay NJ, plus the $250 senior and veteran deductions and the full disabled-veteran exemption."
    },
    "dueDates": {
      "installments": 4,
      "note": "Quarterly installments due February 1, May 1, August 1 and November 1, usually with a 10-day grace period. Your municipal tax collector bills and collects.",
      "source": "https://www.nj.gov/treasury/taxation/lpt/genlpt.shtml",
      "confidence": "S"
    },
    "appeal": {
      "body": "County Board of Taxation, then the New Jersey Tax Court",
      "deadline": "April 1 (May 1 after a revaluation)",
      "note": "File Form A-1 with your County Board of Taxation by April 1, or May 1 if your town has just done a revaluation or reassessment. Assessments over $1,000,000 can go straight to the Tax Court.",
      "source": "https://www.nj.gov/treasury/taxation/lpt/lpt-seniordeduction.shtml",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "VA": {
    "state": "Virginia",
    "assessment": {
      "ratio": 1.0,
      "basis": "",
      "reappraisalCycle": "Assessed at 100% of fair market value. Counties reassess every four years, or every three by vote of the board of supervisors; cities every two years, or every four if the population is 30,000 or less. Many larger localities assess annually.",
      "source": "https://law.lis.virginia.gov/vacode/title58.1/chapter32/section58.1-3201/",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "",
        "note": "Virginia has no general homestead exemption for real estate tax. Relief is limited to specific groups: the elderly and disabled, disabled veterans, and surviving spouses of service members and first responders killed in the line of duty.",
        "source": "https://law.lis.virginia.gov/vacodefull/title58.1/chapter32/",
        "confidence": "S",
        "summary": "No. Virginia has no general homestead exemption; relief is limited to the elderly and disabled, disabled veterans, and surviving spouses of service members and first responders killed in the line of duty."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "Any county, city or town may offer an exemption, a deferral, or both, for a home owned and occupied by someone at least 65 or permanently and totally disabled. The income limits, net-worth limits and the size of the break are all set locally, so there is no statewide figure. Up to 10 acres of land can be covered.",
        "source": "https://law.lis.virginia.gov/vacode/title58.1/chapter32/section58.1-3210/",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "A veteran with a 100% service-connected, permanent and total disability rating is fully exempt on the home they occupy as their principal residence, plus up to an acre of land, and localities may exempt more. A surviving spouse keeps it if the veteran died on or after January 1, 2011 and does not remarry.",
        "source": "https://law.lis.virginia.gov/vacode/title58.1/chapter32/section58.1-3219.5/",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "There is no statewide owner-occupancy credit. Real estate tax in Virginia is locally administered, so rates, due dates and any local relief programs are set by each county, city or town."
    },
    "dueDates": {
      "installments": null,
      "note": "Set locally. Each county, city or town bills on its own schedule, commonly semiannually, and sets its own due dates and late penalties. Virginia has no statewide due date.",
      "source": "https://law.lis.virginia.gov/vacode/title58.1/chapter39/section58.1-3916/",
      "confidence": "S"
    },
    "appeal": {
      "body": "Local Board of Equalization, then circuit court",
      "deadline": null,
      "note": "Many localities offer an informal review with the assessor first. From there you can complain to the local Board of Equalization about a value above fair market value or a lack of uniformity; filing deadlines are set locally. A correction can also be sought in circuit court, generally within three years.",
      "source": "https://law.lis.virginia.gov/vacode/title58.1/chapter32/section58.1-3378/",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "WA": {
    "state": "Washington",
    "assessment": {
      "ratio": 1.0,
      "basis": "",
      "reappraisalCycle": "Assessed at 100% of true and fair market value. Counties revalue all taxable real property every year, with a physical inspection at least once every six years.",
      "source": "https://app.leg.wa.gov/RCW/default.aspx?cite=84.40.030",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "",
        "note": "Washington has no general homestead exemption that lowers assessed value. The broad protection for homeowners is the 1% limit on how much a taxing district's regular levy can grow each year without voter approval.",
        "source": "https://dor.wa.gov/taxes-rates/property-tax",
        "confidence": "P",
        "summary": "No. Washington has no general homestead exemption; the broad protection is the 1% limit on how much a taxing district's regular levy can grow each year without voter approval."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "The senior and disabled exemption freezes your home's assessed value and exempts some levies. You qualify at 61 or older, at 57 as a surviving spouse of a past participant, at any age if unable to work due to disability, or as a veteran rated 80% or more. Income limits are set per county and tied to that county's median household income, so there is no single statewide number.",
        "source": "https://dor.wa.gov/taxes-rates/property-tax/property-tax-exemption-seniors-people-retired-due-disability-and-veterans-disabilities",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "Disabled veterans qualify through the same senior and disabled program rather than a separate exemption: a rating of 80% or more, or compensation at the 100% rate, meets the disability test, though the income limits still apply.",
        "source": "https://dor.wa.gov/taxes-rates/property-tax/property-tax-exemption-seniors-people-retired-due-disability-and-veterans-disabilities",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "The 1% levy growth limit caps how fast each taxing district's regular levy can rise without a public vote. It limits the levy, not your individual assessed value, and there is no statewide owner-occupancy credit."
    },
    "dueDates": {
      "installments": 2,
      "note": "Two installments: the first half by April 30 and the second by October 31 if the total is over $50. Smaller bills are due in full by April 30. The county treasurer bills and collects.",
      "source": "https://dor.wa.gov/taxes-rates/property-tax",
      "confidence": "P"
    },
    "appeal": {
      "body": "County Board of Equalization, then the Washington Board of Tax Appeals",
      "deadline": "July 1, or 30 to 60 days after your value notice, whichever is later",
      "note": "Petition your county Board of Equalization by July 1 of the assessment year, or within 30 days of the assessor's change-of-value notice (a county may extend that to 60), whichever falls later. Board decisions can go to the state Board of Tax Appeals.",
      "source": "https://app.leg.wa.gov/RCW/default.aspx?cite=84.40.038",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "AZ": {
    "state": "Arizona",
    "assessment": {
      "ratio": 0.1,
      "basis": "",
      "reappraisalCycle": "Owner-occupied homes are assessed at 10% of their Limited Property Value, not full market value. Property is valued every year, and the Limited Property Value can rise at most 5% annually, which keeps the taxable base below market for most owners.",
      "source": "https://www.azleg.gov/ars/42/15003.htm",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "",
        "note": "Arizona has no general homestead property-tax exemption. The only individual exemptions are for widows and widowers, people with a total and permanent disability, and disabled veterans. Arizona's better-known homestead law protects home equity from creditors and does not reduce your tax bill.",
        "source": "https://azdor.gov/business/property-tax/property-tax-faqs",
        "confidence": "P",
        "summary": "No. Arizona has no general homestead property-tax exemption; the individual exemptions are for widows and widowers, people with a total and permanent disability, and disabled veterans."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "The senior valuation protection option, often called the senior freeze, locks your home's Limited Property Value for a renewable three-year period. It freezes the value, not the tax. You must be 65 or older, have lived in the home at least two years, and have household income under a limit tied to the federal SSI benefit rate, which is adjusted annually.",
        "source": "https://azdor.gov/business/property-tax/property-tax-faqs",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "Arizona's disabled-veteran exemption was rewritten in 2025 and 2026. A veteran with a 100% service-connected rating is now fully exempt on their primary residence, continuing for a surviving spouse until remarriage. Lower ratings get an exemption prorated by the disability percentage up to an inflation-indexed maximum. Apply with the county assessor between the first Monday in January and March 1.",
        "source": "https://azdor.gov/business/property-tax/property-tax-faqs",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "The 5% annual cap on Limited Property Value is the main ongoing relief. Arizona also rebates part of the school-district tax on owner-occupied homes automatically as a line item on the bill, capped at $600 per property."
    },
    "dueDates": {
      "installments": 2,
      "note": "Two installments: the first half is due October 1 and late after November 1, and the second half is due the following March 1 and late after May 1. The county treasurer bills and collects.",
      "source": "https://azdor.gov/business/property-tax/property-tax-faqs",
      "confidence": "P"
    },
    "appeal": {
      "body": "County Assessor, then the County or State Board of Equalization, then Arizona Tax Court",
      "deadline": "60 days after the Notice of Value",
      "note": "Appeal the value or classification on your Notice of Value to the county assessor within 60 days. From there it goes to the county or state Board of Equalization and then to Arizona Tax Court. A direct-to-court route also exists.",
      "source": "https://azdor.gov/business/property-tax/property-tax-faqs",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "MA": {
    "state": "Massachusetts",
    "assessment": {
      "ratio": 1.0,
      "basis": "",
      "reappraisalCycle": "Assessed at full and fair cash value as of January 1 each year. Values are updated annually, and the state certifies each community's assessing practices every five years. Separately, Proposition 2 1/2 caps how much a town's total tax levy can grow.",
      "source": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59/Section38",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "an owner-occupied principal residence, where adopted",
        "note": "The Massachusetts homestead declaration protects home equity from creditors and is not a tax break. The property-tax equivalent is the residential exemption, which a community may adopt at local option to exempt up to 35% of the average residential assessed value on a taxpayer's principal residence.",
        "source": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59/Section5C",
        "confidence": "P",
        "summary": "Not statewide. A Massachusetts community may adopt a residential exemption of up to 35% of the average residential assessed value on a principal residence; the homestead declaration protects equity from creditors and is not a tax break."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "The Clause 41C senior exemption is worth at least $500 off the tax, or $4,000 of valuation, whichever helps more. It generally starts at 70, though a town may lower that to 65, and income and asset limits apply. Those limits are adjusted annually and towns can adopt more generous local options, so confirm the current figures with your assessor. A separate senior circuit breaker is a refundable state income tax credit.",
        "source": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59/Section5",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "Clause 22 veterans exemptions run from $400 of tax relief for a 10% or greater disability up to $1,500 for specially adapted housing, with $1,000 for a 100% VA rating. Paraplegic veterans are fully exempt. These are statutory minimums and towns may vote to double them.",
        "source": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59/Section5",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Proposition 2 1/2 limits a town's total tax levy, not your individual assessment: annual levy growth is capped at 2.5% plus new growth, and overrides need voter approval. There is no statewide flat owner-occupancy credit."
    },
    "dueDates": {
      "installments": 4,
      "note": "Communities on quarterly billing send a preliminary bill by about July 1, with installments due August 1, November 1, February 1 and May 1. Towns not on quarterly billing use November 1 and May 1.",
      "source": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59/Section57C",
      "confidence": "P"
    },
    "appeal": {
      "body": "Board of Assessors, then the Appellate Tax Board",
      "deadline": "the first-installment payment due date (February 1 where billing is quarterly)",
      "note": "Apply to your Board of Assessors for an abatement by the day the first installment of the actual tax bill is due without interest. If they deny it, you have three months to appeal to the state Appellate Tax Board.",
      "source": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59/Section59",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "TN": {
    "state": "Tennessee",
    "assessment": {
      "ratio": 0.25,
      "basis": "Residential and farm property is assessed at 25% of appraised market value. Counties reappraise on a 4, 5 or 6 year cycle set by the county, with value updates between cycles.",
      "reappraisalCycle": "Reappraisal every 4, 5 or 6 years depending on the county's adopted cycle.",
      "source": "https://comptroller.tn.gov/office-functions/pa/property-taxes/assessment-vs-taxation.html",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "",
        "note": "Tennessee has no general homestead exemption. Homeowner relief runs through the state Tax Relief program, which reimburses part of the bill, and the local-option Tax Freeze, rather than through an exemption off value.",
        "source": "https://comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs.html",
        "confidence": "S",
        "summary": "No. Tennessee has no general homestead exemption; relief comes through the state Tax Relief program and the local-option Tax Freeze."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 38470,
        "eligibility": "The Tax Relief program reimburses tax for homeowners 65 and older, and for disabled homeowners of any age, with 2025 household income of $38,470 or less. It is not an exemption: the state pays back the tax on the first $33,600 of the home's market value, so the benefit depends on your local rate. Apply through your county trustee.",
        "source": "https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-relief/TaxReliefBrochure.pdf",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "Disabled veterans get the same reimbursement mechanism on a much larger base: the state pays the tax on the first $175,000 of market value, with no income limit. It covers a service-connected total and permanent disability, loss of use of two or more limbs, or legal blindness from a service-connected cause, and extends to an unremarried surviving spouse.",
        "source": "https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-relief/TaxReliefBrochure.pdf",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Counties and cities may adopt a Tax Freeze that locks a homeowner's bill at the amount owed in the year they first qualify, from age 65. The income limit is calculated per county each year, so it ranges widely, roughly $38,000 to $69,000 across the state."
    },
    "dueDates": {
      "installments": 1,
      "note": "One annual bill from the county trustee, due the first Monday in October. You can pay without interest through the end of February; anything unpaid on March 1 is delinquent and accrues interest and penalty monthly.",
      "source": "https://comptroller.tn.gov/office-functions/pa/property-taxes/assessment-schedule.html",
      "confidence": "P"
    },
    "appeal": {
      "body": "County Board of Equalization, then the State Board of Equalization",
      "deadline": "August 1, or 45 days after the county board's notice, whichever is later",
      "note": "You must go to the county board first or the assessment becomes final. County boards convene June 1 (May 1 in Shelby County) and each sets its own closing date, so ask your assessor for this year's. The State Board deadline is August 1 or 45 days after the county board's decision notice, whichever is later.",
      "source": "https://comptroller.tn.gov/boards/state-board-of-equalization/value-appeals.html",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "IN": {
    "state": "Indiana",
    "assessment": {
      "ratio": 1.0,
      "basis": "Assessed at 100% of true tax value, which Indiana defines as market value-in-use, the value of the property for its current use. The assessment date is January 1 and the bill arrives the following year.",
      "reappraisalCycle": "Roughly 25% of parcels are physically reassessed each year on a four-year cycle, with all values trended annually using local sales data.",
      "source": "https://www.in.gov/dlgf/assessments/statewide-cyclical-reassessment/",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "an owner-occupied principal residence",
        "note": "Indiana's homestead standard deduction is being phased out to zero, so no single figure is right for long. By assessment year it is $48,000 for 2025, $40,000 for 2026, $30,000 for 2027, $20,000 for 2028, $10,000 for 2029 and $0 from 2030. Bills lag the assessment by a year, so a bill paid in 2026 reflects the $48,000 figure. A supplemental homestead deduction rises on the opposite schedule to soften the effect, and a new supplemental homestead credit caps the net change at the lesser of 10% of your bill or $300.",
        "source": "https://www.in.gov/dlgf/files/2026-memos/260527-Cockerill-Memo-Legislation-Affecting-Deductions,-Credits,-and-Exemptions.pdf",
        "confidence": "P",
        "summary": "Yes, but it is shrinking. Indiana's homestead standard deduction is $40,000 for assessment year 2026 and reaches $0 from 2030; a bill paid in 2026 reflects the $48,000 figure."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 60000,
        "eligibility": "Owners 65 and older can claim a flat $150 credit against the tax itself, not a deduction from value, with federal adjusted gross income up to $60,000 filing single or $70,000 jointly. A separate over-65 circuit breaker holds the year-over-year increase on a qualifying homestead to 2%. A $125 credit is available for blind or disabled owners at any age. File Form 43708 with the county auditor by January 15.",
        "source": "https://forms.in.gov/Download.aspx?id=6015",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "Indiana rewrote its veteran benefits effective with the January 1, 2026 assessment. A veteran with a total disability now gets a 100% deduction of the assessed value of their principal residence, with the old $240,000 cap removed. Veterans who do not meet the total-disability test instead get flat credits: $250 at age 62 or older with a 10% or greater disability, and $350 for a service-connected disability of at least 10% with an honorable discharge after wartime service.",
        "source": "https://www.in.gov/dlgf/files/2026-memos/260527-Cockerill-Memo-Legislation-Affecting-Deductions,-Credits,-and-Exemptions.pdf",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Indiana's circuit breaker caps the bill at 1% of gross assessed value for a homestead, 2% for other residential and farm land, and 3% for everything else. The supplemental homestead credit, worth the lesser of 10% of your liability or $300, is applied automatically with no application."
    },
    "dueDates": {
      "installments": 2,
      "note": "Two installments, customarily due May 10 and November 10 of the year after the January 1 assessment, moving to the next business day when they fall on a weekend. One statement covering both is mailed in spring. Late payment costs 5% within 30 days, 10% after.",
      "source": "https://www.in.gov/dlgf/understanding-your-tax-bill/property-tax-due-dates/",
      "confidence": "P"
    },
    "appeal": {
      "body": "County or township assessor, then the Property Tax Assessment Board of Appeals, then the Indiana Board of Tax Review",
      "deadline": "June 15 of the assessment year if your Form 11 notice was mailed before May 1, otherwise June 15 of the year the bill was mailed",
      "note": "File Form 130 with your local assessing official, who must schedule an informal meeting. If that does not settle it, the county appeals board must hold a hearing within 180 days. Note that the assessor carries the burden of proof, not you, whenever the assessment rose more than 5% over the prior year without new construction or a use change. Indiana does not require you to submit an appraisal.",
      "source": "https://www.in.gov/dlgf/files/user-guides/251113-Fact-Sheet-Assessment-Appeals.pdf",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "MO": {
    "state": "Missouri",
    "assessment": {
      "ratio": 0.19,
      "basis": "Residential property is assessed at 19% of true value in money as of January 1. Agricultural land is assessed at 12% of productive value and commercial and most other property at 32%.",
      "reappraisalCycle": "Statewide general reassessment in every odd-numbered year, with those values carrying into the following even year except for new construction.",
      "source": "https://revisor.mo.gov/main/OneSection.aspx?section=137.115",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "",
        "note": "Missouri has no general homestead exemption. Every owner-occupied home is assessed at the full 19% residential ratio. The old Homestead Preservation Credit was repealed in 2018. Relief comes instead through the income-tested Property Tax Credit and the county-option senior freeze.",
        "source": "https://revisor.mo.gov/main/OneSection.aspx?section=137.106",
        "confidence": "S",
        "summary": "No. Missouri has no general homestead exemption; relief comes through the income-tested Property Tax Credit and the county-option senior freeze."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 34000,
        "eligibility": "Two separate things. The Property Tax Credit is a refundable state income tax credit worth up to $1,100 for owners, claimed on Form MO-PTC, with 2025 income limits of $30,000 filing single or $34,000 married filing combined. You qualify at 65 or older, if 100% disabled, or at 60 or older receiving surviving-spouse Social Security. Separately, counties may adopt a senior real property tax freeze that locks your bill at its base-year amount from age 62, with no income limit and no home-value cap, but only where the county has passed the ordinance.",
        "source": "https://dor.mo.gov/taxation/individual/tax-types/property-tax-credit/",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "Missouri's veteran exemption is narrow and full rather than partial: a former prisoner of war with a 100% service-connected disability is exempt from all tax on their homestead. A 100% disabled veteran who was never a POW does not qualify, though they may claim the income-tested Property Tax Credit. Apply at the county assessor with a DD-214 showing POW status.",
        "source": "https://revisor.mo.gov/main/OneSection.aspx?constit=y&section=X++6",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "There is no statewide owner-occupancy credit. Rates and any abatements are set by individual school districts, counties, cities and fire districts."
    },
    "dueDates": {
      "installments": 1,
      "note": "One annual bill, due no later than December 31, with mailed payments credited by postmark. Collectors typically mail bills in November. There is no statewide installment plan, though a county may adopt one by ordinance.",
      "source": "https://revisor.mo.gov/main/OneSection.aspx?section=139.100",
      "confidence": "P"
    },
    "appeal": {
      "body": "County Board of Equalization, then the Missouri State Tax Commission",
      "deadline": "the second Monday in July (county Board of Equalization)",
      "note": "File in writing with the county clerk by the second Monday in July. From there you have until September 30, or 30 days after the board's decision letter if later, to appeal to the State Tax Commission, and the commission says those dates cannot be extended. Filing an appeal does not pause the December 31 payment deadline, so pay in full, mark the check paid under protest, and file a written protest with the collector to preserve a refund. Property held by a company, LLC or trust must be appealed by an attorney.",
      "source": "https://stc.mo.gov/file-an-appeal/",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "MD": {
    "state": "Maryland",
    "assessment": {
      "ratio": 1.0,
      "basis": "Assessed at full cash value, with no fractional ratio. The catch is that any increase in value is phased in over three years in equal steps, so your taxable assessment in years one and two sits below current market value. Decreases apply immediately.",
      "reappraisalCycle": "Every property is revalued once every three years. The state splits its 2 million-plus accounts into three groups and reassesses one group each year.",
      "source": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=8-104",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "an owner-occupied principal residence",
        "note": "Maryland's Homestead Tax Credit is not a dollar exemption. It caps how much your taxable assessment can rise each year, and credits you the tax on anything above the cap. The cap is 10% for the state portion, but every county and municipality sets its own between 0% and 10%, so the number that actually matters to you is local: Anne Arundel is 2%, Baltimore City and Baltimore County 4%, Carroll 5%. You must file a one-time application, and you can claim it on only one property.",
        "source": "https://dat.maryland.gov/realproperty/pages/maryland-homestead-tax-credit.aspx",
        "confidence": "P",
        "summary": "Not as an exemption. Maryland's Homestead Tax Credit caps how much your taxable assessment can rise each year: 10% for the state portion, and a cap each county and municipality sets between 0% and 10% for its own."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 60000,
        "eligibility": "The Homeowners' Property Tax Credit is income-based, not age-based, so there is no age or disability requirement. Combined gross household income must be $60,000 or less and net worth under $200,000 excluding the home and retirement savings. The credit is a sliding scale: your tax is limited to 0% of the first $8,000 of income, 4% of the next $4,000, 6.5% of the next $4,000 and 9% above $16,000, counting only the tax on the first $300,000 of assessed value. Apply each year by October 1, or by April 15 to have it show up on the July bill.",
        "source": "https://dat.maryland.gov/realproperty/Pages/Homeowners%27-Property-Tax-Credit-Program.aspx",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "A veteran with a permanent 100% service-connected disability is fully exempt on their dwelling, including the yard, garden and garage. It carries to an unremarried surviving spouse and to a home they buy later. Veterans can apply at any time rather than by the usual September 1 deadline, and back taxes can be refunded for up to three years from when eligibility began. The state will not accept a VA Summary of Benefits letter as proof, only the rating notification.",
        "source": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=7-208",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "There is no separate owner-occupancy credit; the Homestead Tax Credit does that job and already requires the home be your principal residence. A separate $40,000 exemption applies to owners who are legally blind. Counties may add their own senior credits on top."
    },
    "dueDates": {
      "installments": 2,
      "note": "Tax is due July 1 and can be paid without interest through September 30. Owner-occupied homes are billed semiannually by default, with the first half due September 30 and the second December 31; you may instead pay the full year by September 30 and avoid the service charge of up to 1.65% on the second installment.",
      "source": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=10-102",
      "confidence": "P"
    },
    "appeal": {
      "body": "Supervisor of Assessments (informal), then the local Property Tax Assessment Appeal Board, then the Maryland Tax Court",
      "deadline": "45 days from the date on your assessment notice",
      "note": "Notices go out in late December to whichever third of the state is being reassessed, giving a mid-February deadline. In the two years you are not reassessed you can still file a Petition for Review by the first working day after January 1, and new owners who buy between January 1 and June 30 get 60 days from the transfer. Each further step allows 30 days.",
      "source": "https://dat.maryland.gov/realproperty/pages/assessment-appeal-process.aspx",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "WI": {
    "state": "Wisconsin",
    "assessment": {
      "ratio": 1.0,
      "basis": "State law requires assessment at full market value, but Wisconsin does not make every municipality hit that mark every year, so actual ratios drift. The state publishes an average assessment ratio per municipality, and you divide your assessed value by it to estimate market value. Farmland is assessed on use value.",
      "reappraisalCycle": "No fixed statewide cycle. Each municipality must bring every major class of property within 10% of full value at least once in any five-year period, and the state escalates enforcement after four, five and six non-compliant years.",
      "source": "https://docs.legis.wisconsin.gov/statutes/statutes/70/32",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "",
        "note": "Wisconsin has no homestead exemption and no owner-occupancy reduction in assessed value. Owner-occupants instead see two credits printed on the bill. The Lottery and Gaming Credit is limited to your primary residence and is funded from lottery revenue, so its size is set each November and varies by school district. The School Levy Tax Credit applies to every taxable property, not just homes, and is allocated to municipalities by their share of statewide school levies.",
        "source": "https://www.revenue.wi.gov/Pages/FAQS/slf-lottcr.aspx",
        "confidence": "P",
        "summary": "No. Wisconsin has no homestead exemption; owner-occupants instead see the Lottery and Gaming Credit and the School Levy Tax Credit printed on the bill."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 24680,
        "eligibility": "The Homestead Credit is a refundable state income tax credit claimed on Schedule H, not a reduction of your property tax bill, and renters can claim it too. For 2025, household income must be under $24,680 and the maximum credit is $1,168. You must be 18 or older and either have earned income, be disabled, or be 62 or older. Age alone is not a qualifier. A separate WHEDA deferral loan can pay the tax for qualifying elderly homeowners as a lien repaid on sale.",
        "source": "https://www.revenue.wi.gov/DOR%20Publications/1116hc.pdf",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "Wisconsin states plainly that it offers no property tax exemption for veterans. What it offers instead is a refundable income tax credit equal to the full amount of property tax paid on the principal dwelling, with no dollar cap, for a veteran with a 100% service-connected rating or 100% individual unemployability. You must have been a Wisconsin resident on entering service or for any five consecutive years after. You cannot claim both this and the Homestead Credit in the same year.",
        "source": "https://www.revenue.wi.gov/Pages/FAQS/ise-vetqual.aspx",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "A First Dollar Credit is paid on any parcel with at least one improvement, whether or not the owner lives there. All three bill credits are set annually and vary by school district, so no statewide dollar figure applies."
    },
    "dueDates": {
      "installments": 2,
      "note": "Pay in full by January 31, or in two equal installments due January 31 and July 31. Bills must go out by the third Monday in December. Municipalities may adopt a different schedule, so check with your local treasurer. Miss an installment by more than five working days and the entire remaining balance becomes delinquent, with interest of 1% per month back to February 1.",
      "source": "https://docs.legis.wisconsin.gov/document/statutes/74.11",
      "confidence": "P"
    },
    "appeal": {
      "body": "Local Board of Review, then either circuit court or the Wisconsin Department of Revenue",
      "deadline": "before the Board of Review's first meeting, with notice of intent at least 48 hours ahead",
      "note": "Wisconsin's deadlines run off your town's own calendar, not fixed dates. The Board of Review sits during the 45-day period beginning the fourth Monday in April. You must tell the clerk you intend to object at least 48 hours before its first meeting, then file form PA-115A before that meeting or within its first two hours. You have to appear before the board before you can go further: 90 days to circuit court, or 20 days and a $100 fee to appeal to the Department of Revenue.",
      "source": "https://www.revenue.wi.gov/dor%20publications/pb060.pdf",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "CO": {
    "state": "Colorado",
    "assessment": {
      "ratio": 0.068,
      "basis": "Colorado now applies two different residential rates to the same market value. For local government levies the rate is 6.80%, applied after subtracting 10% of the first $700,000 of value, a reduction capped at $70,000. For school district levies the rate is 7.05% with no reduction at all. Your bill is the sum of the two. Commercial property is assessed at 25% to 26%.",
      "reappraisalCycle": "Real property is revalued every odd-numbered year, with even years carrying the same base values forward. Notices of Valuation go out by May 1.",
      "source": "https://dpt.colorado.gov/current-assessment-rates",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "",
        "note": "Colorado has no general homestead exemption. Be careful with the term: Colorado's better-known homestead law protects home equity from creditors and does nothing to your tax bill. The closest thing to broad relief is built into the rate itself, the 10% reduction on the first $700,000 of value that applies to the local government portion, and it applies to all residential property whether or not the owner lives there.",
        "source": "https://dpt.colorado.gov/rebates-exemptions-and-deferrals",
        "confidence": "S",
        "summary": "No. Colorado has no general homestead exemption; the closest broad relief is a 10% reduction on the first $700,000 of value for the local government portion, which applies to all residential property."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "The Senior Property Tax Exemption removes 50% of the first $200,000 of your home's value, so up to $100,000 comes off the taxable base. You must be 65 by January 1 and have both owned and lived in the home for at least ten consecutive years. There is no income limit. Apply between January 1 and July 15. One caveat worth knowing: the exemption is funded only when the state budget allows and has been suspended in past years. Colorado has no general exemption for non-veteran owners with disabilities.",
        "source": "https://dpt.colorado.gov/senior-property-tax-exemption",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "Veterans with a disability and Gold Star spouses get the same structure as the senior exemption: 50% of the first $200,000 of value, with no age requirement. You need a VA rating of 100% permanent or individual unemployability status. Gold Star spouses qualify where the service member died in the line of duty or from a service-related cause. Apply to the county assessor by July 1.",
        "source": "https://dpt.colorado.gov/property-tax-exemption-for-veterans-with-a-disability-and-gold-star-spouses",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "There is no owner-occupancy credit. TABOR, the Taxpayer's Bill of Rights, shapes property tax indirectly by requiring voter approval for rate increases and constraining revenue growth, though many districts have voted to keep revenue above the limit. TABOR refunds come through the income tax, not your property tax bill. A deferral program lets owners 65 and older postpone the tax as a state loan against the home."
    },
    "dueDates": {
      "installments": 2,
      "note": "Bills cover the preceding year and are mailed soon after January 1. If your tax is over $25 you can pay in full by April 30 or in two halves due the last day of February and June 15. Bills of $25 or less must be paid in full by April 30.",
      "source": "https://dpt.colorado.gov/understanding-property-taxes-in-colorado",
      "confidence": "P"
    },
    "appeal": {
      "body": "County assessor, then the County Board of Equalization, then the Board of Assessment Appeals, district court, or binding arbitration",
      "deadline": "June 8",
      "note": "Protest to the county assessor by June 8, the date that matters most. The assessor answers by the last working day in June, then you have until July 15 to appeal to the County Board of Equalization, and 30 days after its decision to choose between the Board of Assessment Appeals, district court, or binding arbitration. Note that the later hearings are heard fresh and can set a value higher than the county's. Large counties use a later calendar in reassessment years, so confirm yours.",
      "source": "https://arl.colorado.gov/chapter-5-taxpayer-administrative-remedies",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "MN": {
    "state": "Minnesota",
    "assessment": {
      "ratio": null,
      "basis": "Minnesota has no single assessment ratio. Homes are valued at 100% of market value, then exclusions are subtracted, and a class rate is applied to what is left: 1.00% on the first $500,000 of a residential homestead and 1.25% above that. Levies are spread against the resulting figure, called net tax capacity.",
      "reappraisalCycle": "Values are set annually as of January 2, with at least one-fifth of parcels physically reappraised each year so every parcel is examined within five years.",
      "source": "https://www.revisor.mn.gov/statutes/cite/273.13",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": 38000,
        "appliesTo": "market value on an owner-occupied residential homestead",
        "note": "The Homestead Market Value Exclusion is a sliding scale, not a flat figure. Homes worth $95,000 or less get 40% of value excluded, which is where the $38,000 maximum comes from. Above $95,000 the exclusion shrinks by 9 cents for every dollar of value and disappears entirely at $517,200.",
        "source": "https://www.revenue.state.mn.us/homestead",
        "confidence": "P",
        "summary": "Yes, on a sliding scale. Minnesota's Homestead Market Value Exclusion is worth up to $38,000 on homes worth $95,000 or less and shrinks to nothing at $517,200."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 96000,
        "eligibility": "Minnesota's senior program is a deferral rather than an exemption. From age 65, with household income of $96,000 or less and five years in the home, you pay 3% of your income toward the tax and the state lends you the rest, repayable with interest of no more than 5% when you sell. Apply by November 1. Separately, the Homestead Credit Refund is claimed on Form M1PR with a household income limit of $142,490 for 2025, and a targeted refund is available regardless of income when your tax jumps more than 12% and more than $100 in one year.",
        "source": "https://www.revenue.state.mn.us/property-tax-deferral-senior-citizens",
        "confidence": "P"
      },
      "veteran": {
        "amount": 300000,
        "note": "The veterans exclusion removes up to $150,000 of market value for a service-connected disability rating of 70% or higher, and up to $300,000 for a veteran rated totally and permanently disabled. A surviving spouse can qualify for the $300,000 tier and can carry it to a replacement home of equal or lower value. Apply to the county assessor by December 31.",
        "source": "https://www.revenue.state.mn.us/market-value-exclusion-veterans-disability",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Minnesota delivers its owner-occupancy benefit through the market value exclusion rather than a rate-reduction credit, so there is no separate credit figure. Income-based relief is claimed on the state income tax return instead."
    },
    "dueDates": {
      "installments": 2,
      "note": "Two installments, the first due May 15 and the second October 15, with agricultural property getting until November 15 on the second half. If your total tax is $100 or less the whole amount is due in May. Late penalties start at 2% on homestead property and climb monthly.",
      "source": "https://www.revisor.mn.gov/statutes/cite/279.01",
      "confidence": "P"
    },
    "appeal": {
      "body": "Local Board of Appeal and Equalization, then the County Board, then Minnesota Tax Court",
      "deadline": "April 30 of the year the tax is payable (Tax Court)",
      "note": "The administrative route runs earlier and on local dates: local boards meet between April 1 and May 31, with your specific date printed on your Valuation Notice, and county boards meet in June. You must go to the local board before the county board, but you may skip both and petition Tax Court directly by April 30. A notice received after February 28 gives you 60 days from its mailing instead.",
      "source": "https://www.revenue.state.mn.us/appealing-property-value-and-classification",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "SC": {
    "state": "South Carolina",
    "assessment": {
      "ratio": 0.04,
      "basis": "An owner-occupied legal residence plus up to five contiguous acres is assessed at 4% of fair market value, but only if you apply for it. Everything else, including second homes and rentals, is assessed at 6%. Manufacturing and utility property is assessed at 10.5%.",
      "reappraisalCycle": "Countywide reappraisal every fifth year, with values implemented the following year. Between reappraisals, any increase in a parcel's value from the reappraisal program is capped at 15% over the five-year period.",
      "source": "https://www.scstatehouse.gov/code/t12c043.php",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "an owner-occupied legal residence plus up to five contiguous acres",
        "note": "South Carolina has no flat-dollar homestead exemption for all owner-occupants. The benefit is structural and worth more than most dollar exemptions: the 4% assessment ratio instead of 6%, plus a full exemption from school operating millage. Neither can be stated as a dollar figure because both depend on your local rate. You must apply for the 4% ratio with your county assessor; the school exemption follows automatically.",
        "source": "https://dor.sc.gov/sites/dor/files/Documents/Policy%20Manuals/SCTIED-2025-Chapter%205.pdf",
        "confidence": "P",
        "summary": "Not as a dollar amount. South Carolina owner-occupants get a 4% assessment ratio instead of 6% plus an exemption from school operating millage; apply for the 4% ratio with the county assessor."
      },
      "seniorDisabled": {
        "amount": 50000,
        "incomeLimit": null,
        "eligibility": "The homestead exemption removes the first $50,000 of your home's fair market value from county, municipal, school and special assessment taxes, with no income limit at all. You qualify at 65 or older, or if totally and permanently disabled, or if legally blind, provided you have been a South Carolina resident for at least a year and hold title or a life estate. Apply with the county auditor; once approved it continues automatically. It does not cover fees such as solid waste or road user charges.",
        "source": "https://www.scstatehouse.gov/code/t12c037.php",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "A veteran who is permanently and totally disabled from a service-connected cause is fully exempt from tax on their legal residence plus a lot of up to five acres. It passes to an unremarried surviving spouse. Parallel full exemptions cover Medal of Honor recipients, former prisoners of war, and paraplegic or hemiplegic owners, including those with comparable difficulty from Parkinson's, MS or ALS. Apply to the state Department of Revenue rather than the county.",
        "source": "https://dor.sc.gov/exempt-property",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "The 15% cap on reappraisal-driven increases is the main ongoing protection. Counties may also add a penny to the sales tax by referendum and apply the proceeds as a credit against property tax, which varies by county and year."
    },
    "dueDates": {
      "installments": 1,
      "note": "One annual payment. Bills go out around September 30 and the practical due date is January 15. Penalties then stack: 3% after January 16, another 7% after February 2, and another 5% after March 17. A county may by ordinance offer a five-payment installment plan, elected between December 1 and January 15, but that is a local option rather than a right.",
      "source": "https://www.scstatehouse.gov/code/t12c045.php",
      "confidence": "P"
    },
    "appeal": {
      "body": "County assessor, then the county Board of Assessment Appeals, then the Administrative Law Court",
      "deadline": "90 days after the assessment notice is mailed",
      "note": "In a year with no assessment notice you can appeal at any time, but to affect that year's tax it must be in before January 16. After your written objection the assessor holds a conference within 30 days, you then have 30 days to file a written protest, 30 days more to reach the county board, and 30 days after its decision to request a hearing at the Administrative Law Court.",
      "source": "https://www.scstatehouse.gov/code/t12c060.php",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "AL": {
    "state": "Alabama",
    "assessment": {
      "ratio": 0.1,
      "basis": "Alabama sorts property into four classes and assesses each differently. An owner-occupied home is Class III, assessed at 10% of market value. Business and other unclassified property is Class II at 20%, utilities are 30%, and cars are 15%. Values are set as of the October 1 lien date.",
      "reappraisalCycle": "Every county is on an annual reappraisal program, reviewing about one quarter of the county each year so all property is covered over four years.",
      "source": "https://www.revenue.alabama.gov/tax-types/property-ad-valorem-tax/",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": 4000,
        "appliesTo": "assessed value, against the state portion of the tax",
        "note": "Alabama's homestead exemptions are stated in assessed value and split by which government levies the tax, which trips people up. The $4,000 applies to the state portion. The same home also gets $2,000 of assessed value exempt from county tax, though not from school taxes, and a county or city may vote to raise that county figure as high as $4,000. Because the Class III ratio is 10%, $4,000 of assessed value is about $40,000 of market value. Apply with the county tax assessing official between October 1 and December 31.",
        "source": "https://www.revenue.alabama.gov/wp-content/uploads/2021/12/810-4-1-.23.pdf",
        "confidence": "P",
        "summary": "Yes. Alabama exempts $4,000 of assessed value from the state portion of the tax and $2,000 from county tax (not school taxes). Apply with the county tax assessing official between October 1 and December 31."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 12000,
        "eligibility": "Alabama stacks three benefits. Owners 65 and older, or retired due to permanent and total disability, or blind, are exempt from all state property tax with no dollar cap and no income test. On the county side, the same groups get $5,000 of assessed value exempt including school taxes, but the age-65 route requires Alabama adjusted gross income under $12,000. And a taxpayer 65 or older with net taxable income of $12,000 or less, or any permanently and totally disabled taxpayer at any age or income, is exempt from all state, county and municipal property tax with no value limit at all.",
        "source": "https://www.revenue.alabama.gov/property-tax/homestead-exemptions/",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "Alabama has no general dollar exemption for veterans. A home acquired with a VA specially adapted housing grant is fully exempt regardless of value, for as long as the veteran or an unremarried surviving spouse lives there. Most disabled veterans instead qualify through the general permanent-and-total-disability route above. Note that Alabama tests disability its own way, through a disability pension or a two-physician form, so a 100% VA rating does not automatically qualify you.",
        "source": "https://www.revenue.alabama.gov/property-tax/homestead-exemptions/",
        "confidence": "S"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "There is no owner-occupancy credit. The equivalent is structural: owner-occupied homes sit in Class III at 10% instead of Class II at 20%, which halves the taxable base compared with property that does not qualify."
    },
    "dueDates": {
      "installments": 1,
      "note": "One annual payment. Taxes are due October 1 and become delinquent January 1. In practice the payment window is October through December. Unpaid accounts move to probate court in February and can reach a tax sale by May.",
      "source": "https://www.revenue.alabama.gov/faqs/what-is-the-timetable-for-property-taxes/",
      "confidence": "P"
    },
    "appeal": {
      "body": "County Board of Equalization, then circuit court",
      "deadline": "30 days after the written notice of valuation",
      "note": "Alabama counties mail valuation notices on their own schedules, so there is no single statewide date. Your clock starts on the date printed on your notice, and you file a written protest with the county Board of Equalization within 30 days. From there an appeal goes to the circuit court of your county.",
      "source": "https://www.revenue.alabama.gov/faqs/what-can-i-do-if-i-do-not-agree-with-the-value-on-my-property/",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "LA": {
    "state": "Louisiana",
    "assessment": {
      "ratio": 0.1,
      "basis": "Land and residential improvements are assessed at 10% of fair market value, so a $250,000 home has a $25,000 assessed value. Assessors are parish officials, since Louisiana calls its counties parishes.",
      "reappraisalCycle": "Reappraisal at intervals of not more than four years, with individual parishes free to do it more often.",
      "source": "https://legis.la.gov/Legis/Law.aspx?d=206545",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": 75000,
        "appliesTo": "fair market value on an owner-occupied homestead",
        "note": "Louisiana's constitution states this exemption as $7,500 of assessed value, which at the 10% ratio is the first $75,000 of market value. Both numbers describe the same benefit. The important limit is that it generally does not cover municipal taxes, so a homeowner inside city limits still pays full city millage on the exempt portion. Orleans Parish and any municipal tax levied for schools are the exceptions.",
        "source": "https://legis.la.gov/legis/LawPrint.aspx?d=206550",
        "confidence": "P",
        "summary": "Yes. Louisiana exempts the first $75,000 of market value of an owner-occupied home ($7,500 of assessed value), though it generally does not cover municipal taxes."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 100000,
        "eligibility": "The Special Assessment Level, often called the senior freeze, locks your homestead's assessed value in place rather than exempting a dollar amount. You qualify at 65 or older, as a veteran with a 50% or greater service-connected disability, as a service member missing in action or a prisoner of war for more than 90 days, or if permanently and totally disabled. Adjusted gross income must be $100,000 or less, adjusted for inflation from 2026 and rising to $150,000 in 2027. You lose the frozen value if you sell or if improvements raise the home's value more than 25%.",
        "source": "https://legis.la.gov/Legis/Law.aspx?d=206545",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "Veterans get an additional exemption stacked on top of the homestead exemption, in tiers by disability rating. A 50% to 69% rating exempts another $2,500 of assessed value, roughly $100,000 of market value in total. A 70% to 99% rating exempts another $4,500, roughly $120,000 in total. A 100% unemployability or total disability rating exempts the entire remaining value of the homestead.",
        "source": "https://www.legis.la.gov/legis/law.aspx?d=206551",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "There is no separate owner-occupancy credit; the homestead exemption is that benefit and already requires you to live there. Millage rates are set by each parish and its taxing districts."
    },
    "dueDates": {
      "installments": 1,
      "note": "One annual payment, due no later than December 31 and collected by the parish sheriff, or by the City of New Orleans in Orleans Parish. Unpaid taxes are delinquent on January 1 and accrue 1% per month in simple interest, with a 5% penalty added if the lien goes to auction.",
      "source": "https://www.legis.la.gov/legis/LawPrint.aspx?d=631514",
      "confidence": "P"
    },
    "appeal": {
      "body": "Parish assessor, then the parish Board of Review, then the Louisiana Tax Commission",
      "deadline": "varies by parish, within a statutory window",
      "note": "Assessment lists are exposed for public inspection for 15 days somewhere between August 15 and September 15, or for 32 days between July 15 and August 15 in Orleans Parish. Your appeal must reach the parish Board of Review at least seven days before its public hearing. Each parish sets its own dates within that window, so check with your assessor.",
      "source": "https://www.legis.la.gov/legis/Law.aspx?d=101450",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "KY": {
    "state": "Kentucky",
    "assessment": {
      "ratio": 1.0,
      "basis": "Assessed at 100% of fair cash value as of January 1, the price the property would bring at a fair voluntary sale. There is no fractional ratio. Qualifying farmland is assessed on agricultural use value instead.",
      "reappraisalCycle": "Property Valuation Administrators revalue every parcel annually and must physically examine each one at least once every four years.",
      "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49389",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "",
        "note": "Kentucky's homestead exemption is age and disability based only. An owner-occupant under 65 who is not totally disabled gets no homestead reduction at all.",
        "source": "https://revenue.ky.gov/Property/Pages/Property-Tax-Exemptions.aspx",
        "confidence": "P",
        "summary": "Only for older and disabled owners. Kentucky's homestead exemption is age and disability based; an owner-occupant under 65 who is not totally disabled gets none."
      },
      "seniorDisabled": {
        "amount": 49100,
        "incomeLimit": null,
        "eligibility": "Owners 65 and older, or classified as totally disabled, get $49,100 off assessed value for 2025 and 2026. There is no income limit. You must own and occupy the home on the January 1 assessment date. Only one exemption applies per residential unit, so being both 65 and disabled does not double it. File Form 62A350 with your PVA by December 31. The amount is adjusted every two years for inflation.",
        "source": "https://revenue.ky.gov/News/Pages/DOR-Sets-2025-2026-Homestead-Exemption.aspx",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "Kentucky has no separate veteran exemption. A service-connected totally disabled veteran claims the same $49,100 through the disability route. The one veteran-specific benefit is procedural: unlike other disabled claimants under 65, a totally disabled veteran does not have to reapply every year.",
        "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=39641",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Kentucky has no owner-occupancy credit and no circuit breaker. If you qualify late, you can still be exonerated from an unpaid bill or refunded on one already paid."
    },
    "dueDates": {
      "installments": 1,
      "note": "One annual payment to the county sheriff, due by December 31. Pay by November 1 for a 2% discount, then face value through December 31. A 5% penalty applies in January and 10% plus a sheriff's fee after January 31. Unpaid bills move to the county clerk on April 15 and become a lien against the property.",
      "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28365",
      "confidence": "P"
    },
    "appeal": {
      "body": "County PVA conference, then the local Board of Assessment Appeals, then the Kentucky Board of Tax Appeals",
      "deadline": "one working day after the tax roll inspection period closes, normally the third Tuesday in May",
      "note": "You must hold a conference with your PVA before filing. The inspection period normally runs the first Monday in May through the third Monday in May, but counties can adjust it and must publish their own schedule locally, so confirm yours. Bring evidence of value: comparable sales, a recent appraisal, construction cost, or your asking price if the home was listed. From the local board you have 30 days to appeal to the state board.",
      "source": "https://revenue.ky.gov/Property/PublishingImages/Pages/default/62F003%20(4-23).pdf",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "OR": {
    "state": "Oregon",
    "assessment": {
      "ratio": null,
      "basis": "Oregon taxes the lower of two numbers: real market value, or a maximum assessed value that was set in 1997 and can rise only 3% a year. Because market value moves freely while the capped value does not, the ratio between them differs for every property, so Oregon has no assessment ratio.",
      "reappraisalCycle": "Valued annually as of January 1. There is no multi-year reappraisal cycle; the assessor recalculates both values every year.",
      "source": "https://www.oregon.gov/dor/forms/formspubs/real-property-assessment_303-670.pdf",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "",
        "note": "Oregon's revenue department states it plainly: there is no statewide general homestead exemption and none based on age or income alone. Homeowner protection comes from two constitutional limits instead, the 3% cap on assessed value growth and the caps on tax rates, described below.",
        "source": "https://www.oregon.gov/dor/programs/property/pages/exemptions.aspx",
        "confidence": "P",
        "summary": "No. Oregon has no statewide general homestead exemption; homeowners are protected instead by the 3% cap on assessed value growth and the caps on tax rates."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 70000,
        "eligibility": "Oregon's senior and disabled program is a deferral, not an exemption: the state pays your county tax each November and records a lien, with 6% simple interest until you repay. You must be 62 or older, or disabled and receiving Social Security disability, have owned and lived in the home five full years, carry homeowners insurance, and have 2025 household income of $70,000 or less and net worth under $500,000. Apply with the county assessor between January 1 and April 15, and recertify every two years.",
        "source": "https://www.oregon.gov/dor/forms/FormsPubs/pub-or-ptd_490-015.pdf",
        "confidence": "P"
      },
      "veteran": {
        "amount": 27092,
        "note": "The disabled veteran exemption comes in two tiers of exempt assessed value, both rising 3% a year: $27,092 for a veteran certified at 40% or more disabled, or an unremarried surviving spouse, and $32,512 where the veteran died of a service-connected cause or had already received the maximum exemption. It is not automatic. File Form 150-303-086 with the county assessor by April 1.",
        "source": "https://www.oregon.gov/dor/forms/FormsPubs/veteran-spouse-exemption_310-676.pdf",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Oregon relies on two constitutional limits rather than exemptions. Measure 5 caps tax at $5 per $1,000 of real market value for schools and $10 for everything else, and when combined local rates exceed that, taxes are cut back in a process called compression. Measure 50 is the 3% annual cap on assessed value growth. Note the two use different value bases, which is the single most confusing thing about Oregon property tax."
    },
    "dueDates": {
      "installments": 3,
      "note": "Statements arrive in late October for a tax year running July 1 to June 30. Pay at least a third by November 15 to avoid interest, with the rest due February 15 and May 15. Pay the full year by November 15 for a 3% discount, or two thirds for 2%. Late installments cost 1.33% a month.",
      "source": "https://www.oregon.gov/dor/forms/formspubs/real-property-assessment_303-670.pdf",
      "confidence": "P"
    },
    "appeal": {
      "body": "County Property Value Appeals Board, then the Magistrate Division of the Oregon Tax Court",
      "deadline": "December 31",
      "note": "File with the Property Value Appeals Board in your county after you get your tax statement and before December 31, using a form from the county clerk. Note the board was renamed from the Board of Property Tax Appeals. You must challenge the property's value, not the amount of tax, and because tax is computed on assessed value, cutting only the market value may not lower your bill at all. From the board you have 30 days to reach the Tax Court.",
      "source": "https://www.oregon.gov/dor/pages/appeals.aspx",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "OK": {
    "state": "Oklahoma",
    "assessment": {
      "ratio": null,
      "basis": "Oklahoma has no single statewide assessment ratio. The constitution requires real property to be assessed at no less than 11% and no more than 13.5% of fair cash value, and each county picks its own percentage inside that band, so what applies to you depends on where you live. A county cannot raise its percentage without a vote of its own registered voters, and never by more than one point in a year.",
      "reappraisalCycle": "Every parcel is valued each year as of January 1, and the assessor must physically inspect each one at least once every four years. Between sales and improvements, growth in a parcel's taxable value is capped at 3% a year if it has a homestead exemption or is agricultural land, and 5% for everything else. The cap resets when the property sells or you build an addition.",
      "source": "https://oksenate.gov/sites/default/files/2022-05/oc10.pdf",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": 1000,
        "appliesTo": "assessed value on an owner-occupied primary residence",
        "note": "Read this one carefully: it is $1,000 of assessed value, not $1,000 off your bill and not $1,000 of market value. Since counties assess at only 11% to 13.5% of market value, the actual saving is $1,000 multiplied by your local millage, usually somewhere around $80 to $130 a year. Apply once on Form 921 with your county assessor by March 15 and it stays in place while you own and occupy the home.",
        "source": "https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf",
        "confidence": "P",
        "summary": "Yes, but it is small. Oklahoma's homestead exemption is $1,000 of assessed value, usually worth around $80 to $130 a year. Apply once on Form 921 with the county assessor by March 15."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "Oklahoma's main age-65 benefit is a value freeze rather than a dollar exemption. A head of household 65 or older on January 1 can lock the fair cash value of their homestead in place for as long as they own it, occupy it and stay under the income limit. That limit is not a statewide figure: it is the federal HUD estimated median income for your own county, so it differs county to county and changes annually. Separately, any head of household with gross household income of $30,000 or less last year can claim an additional $1,000 of assessed value exempt, regardless of age. Both are claimed on Form 994 by March 15.",
        "source": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/ad-valorem/current/994.pdf",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "There is no dollar cap here. A veteran certified by the VA at 100% permanent service-connected disability is exempt from property tax on the full fair cash value of their homestead, and it passes to the surviving spouse. If the household sells and buys another Oklahoma home, the new one is exempt to the same extent from the year of purchase. Claim it on Form 998 with a current VA award letter.",
        "source": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/ad-valorem/current/998.pdf",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "There is no separate owner-occupancy credit; the homestead exemption is that benefit. One more program is worth knowing: a head of household 65 or older or totally disabled with gross household income of $12,000 or less can claim a refund of property tax paid above 1% of household income, capped at $200, on the Oklahoma income tax return by June 30."
    },
    "dueDates": {
      "installments": 2,
      "note": "Tax becomes due November 1. Pay the whole bill, or at least half of it, before January 1; if you pay nothing by then the entire year goes delinquent on January 1. If you paid the first half on time, the second half is due before April 1. Unpaid tax accrues 1.5% a month until the interest equals the tax itself.",
      "source": "https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf",
      "confidence": "P"
    },
    "appeal": {
      "body": "County assessor (informal protest), then the county board of equalization",
      "deadline": "30 days from the date your valuation increase notice was mailed",
      "note": "Oklahoma runs a two-step process and the first step is mandatory. File a written protest with the assessor on Form 974 within 30 calendar days of the mailing date on your notice; miss that and the value becomes final for the year. The assessor must hold an informal hearing and decide within 7 days, and you then have 15 days to appeal to the county board of equalization on Form 976. If your value did not change but you still think it is wrong, you can protest by the first Monday in April.",
      "source": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/ad-valorem/current/974.pdf",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "CT": {
    "state": "Connecticut",
    "assessment": {
      "ratio": 0.7,
      "basis": "Connecticut towns assess every property at 70% of its fair market value as of October 1, the same assessment date statewide. So a house the assessor values at $400,000 goes on the grand list at $280,000, and the town's mill rate applies to that figure rather than to full market value.",
      "reappraisalCycle": "Each town must revalue all of its real estate at least once every five years. Since October 2023 the state has grouped towns into five revaluation zones on a schedule set by the Office of Policy and Management, so neighboring towns can revalue in different years. The assessor must also physically inspect each improved parcel at least once every ten years.",
      "source": "https://www.cga.ct.gov/current/pub/chap_203.htm",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "owner-occupied primary residences, in towns that have adopted the optional exemption",
        "note": "Connecticut has no statewide homestead exemption, and the word homestead does not appear in the property tax chapters of the General Statutes. Since 2024 a town may vote to exempt between 5% and 35% of the assessed value of owner-occupied homes of no more than two units, but that is a percentage and only applies where the town adopted it. Ask your town assessor whether yours did.",
        "source": "https://www.cga.ct.gov/current/pub/chap_203.htm",
        "confidence": "S",
        "summary": "Not statewide. Since 2024 a Connecticut town may vote to exempt between 5% and 35% of the assessed value of owner-occupied homes; ask your town assessor whether yours did."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 46300,
        "eligibility": "The Circuit Breaker program is a credit subtracted from your tax bill by the tax collector, not an exemption of assessed value. You qualify if you own and live in the home and were 65 or older at the close of the preceding year, or are under 65 and receiving permanent total disability benefits. For the 2026 application year, based on 2025 income, total income must not exceed $46,300 unmarried or $56,500 married, counting taxable and nontaxable income. The credit is graduated by income, up to $1,000 for a single person and $1,250 for a couple. Apply with your town assessor between February 1 and May 15. The limits are re-indexed annually to the Social Security cost of living adjustment.",
        "source": "https://portal.ct.gov/opm/-/media/opm/igpp-data-grants-mgmt/q-and-a-tax-relief-booklets/homeowners-qa-booklet.pdf",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "A wartime veteran gets a statutory exemption of $1,000 of assessed value, and veterans with a VA disability rating get more, on a sliding scale from $2,000 to $3,500. No single figure is safe to quote, for two reasons: each town must scale those amounts up at revaluation by the growth in its grand list, and income-qualified veterans get triple the base while towns may vote to add up to $20,000 more. Since the October 2024 assessment year, a veteran with a VA service-connected permanent and total rating gets a full exemption on their primary residence, meaning no property tax on the home at all.",
        "source": "https://www.cga.ct.gov/current/pub/chap_203.htm",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Several relief programs are local options a town must vote in. A town may freeze the bill of a homeowner 65 or older who meets the income test, so it never exceeds the first qualifying year's amount, and may run its own additional program for owners 65 and over or on permanent total disability. There is also a flat $1,000 exemption for permanently and totally disabled residents, which towns may increase. None of this is automatic statewide, so what you get depends on where you live."
    },
    "dueDates": {
      "installments": null,
      "note": "Connecticut does not set property tax due dates at the state level. Each town's legislative body decides whether tax is payable in one, two, or four installments and picks the dates, subject to one rule: the last installment must fall at least 45 days before the end of the town's fiscal year. You get a one month grace period, after which interest runs at 1.5% per month, 18% a year, charged back to the original due date.",
      "source": "https://www.cga.ct.gov/current/pub/chap_204.htm",
      "confidence": "P"
    },
    "appeal": {
      "body": "the town's Board of Assessment Appeals, then Connecticut Superior Court",
      "deadline": "February 20 following the October 1 assessment date, or March 20 if your town's assessor got an extension",
      "note": "File a written appeal with your town's Board of Assessment Appeals stating your own estimate of the property's value and your reason. The board tells you your hearing date by March 1 and notifies you of its decision within a week. It can decline to hold a hearing at all for commercial, industrial, utility or apartment property assessed above $1,000,000, in which case you go straight to court. If you disagree with the board you have two months from the mailing of its decision to file in Superior Court, and the town can still collect up to 75% of the tax meanwhile.",
      "source": "https://www.cga.ct.gov/current/pub/chap_203.htm",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "UT": {
    "state": "Utah",
    "assessment": {
      "ratio": 0.55,
      "basis": "Utah assesses all property at 100% of fair market value as of January 1, then gives primary residences a residential exemption that removes 45% of that value. The result is that a homeowner is taxed on 55% of what the home is worth. The exemption covers the home plus up to one acre per residential unit. Commercial property, vacant land and second homes get no such reduction and are taxed on the full 100%.",
      "reappraisalCycle": "County assessors update the value of every parcel every year using mass appraisal that reads current market data, so your value can change annually even when nobody visits. On top of that, the assessor must complete a detailed review of each property's physical characteristics at least once every five years.",
      "source": "https://le.utah.gov/xcode/Title59/Chapter2/59-2-S103.html",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "owner-occupied primary residences plus up to one acre per unit",
        "note": "Utah does not give a flat dollar homestead exemption. The residential exemption takes 45% of the home's fair market value off the tax rolls, so the county bills tax on 55% of market value. Because it is a percentage rather than a fixed figure, the saving scales with the value of the home. A part-year residence still qualifies if used as a residence for 183 or more consecutive days in the calendar year, and some counties require you to file form PT-19A confirming the home is your primary residence.",
        "source": "https://tax.utah.gov/propertytax/tax-relief/primary-residential-exemption/",
        "confidence": "P",
        "summary": "Yes, as a percentage. Utah's residential exemption takes 45% of a primary home's market value off the tax rolls, so tax is billed on 55% of market value."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 44221,
        "eligibility": "Utah's homeowner's credit, often called the circuit breaker, is subtracted from the tax bill rather than exempted from the home's value, so it does not lower what your property is assessed at. It is worth up to $1,412 on a sliding scale that shrinks as income rises. You must be at least 67, an unmarried surviving spouse, or someone who already qualified in 2025, with 2025 total household income under $44,221. Qualifying homeowners also get a separate credit equal to the tax on 20% of the home's fair market value. Apply to the county by September 1. Both the credit and the income cutoff are adjusted for inflation every year.",
        "source": "https://files.tax.utah.gov/tax/forms/pubs/pub-36.pdf",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "A veteran with a service-connected disability rating of at least 10% can have part of the taxable value of their primary residence exempted, but there is no flat figure. The county multiplies the veteran's disability percentage by a statewide taxable value limit that is adjusted for inflation each year, so a fully disabled veteran gets the whole limit while a 40% disabled veteran gets 40% of it. For the current year that limit is $535,459 of taxable value. A veteran the VA certifies as individually unemployable counts as 100% disabled, and the unmarried surviving spouse or minor orphan of a veteran killed in action has the entire taxable value exempted. Apply by September 1.",
        "source": "https://files.tax.utah.gov/tax/forms/pubs/pub-36.pdf",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Utah exempts up to $11,500 of taxable value for legally blind owners, with no age or income test. Armed forces members who served at least 200 days outside the state within a 365 day period get their primary residence entirely exempted for that year. Counties may also grant a low income abatement worth 50% of the year's tax or $1,412, whichever is less, and owners 75 and up can defer the tax altogether against the home if income and value tests are met."
    },
    "dueDates": {
      "installments": 1,
      "note": "Utah bills once a year and the full amount is due November 30, moving to the next business day if that falls on a weekend or holiday. There are no statewide installments, though a county treasurer may accept prepayments. Pay late and the penalty is 2.5% of the amount owed or $10, whichever is greater, reduced to 1% if the whole balance and penalty are paid by January 31.",
      "source": "https://le.utah.gov/xcode/Title59/Chapter2/59-2-S1331.html",
      "confidence": "P"
    },
    "appeal": {
      "body": "County Board of Equalization, then the Utah State Tax Commission",
      "deadline": "September 15, or 45 days after the county auditor sends your valuation notice, whichever is later",
      "note": "County auditors send the notice of property valuation and tax changes by July 22, and that notice starts the 45 day clock. File with your county board of equalization, which must offer an electronic filing option. If you disagree with its decision you have 30 days from the final action to file a notice of appeal with the county auditor, who forwards it to the Tax Commission.",
      "source": "https://le.utah.gov/xcode/Title59/Chapter2/59-2-S1004.html",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "IA": {
    "state": "Iowa",
    "assessment": {
      "ratio": null,
      "basis": "Iowa assessors value homes at 100% of market value as of January 1, but that is not what you are taxed on. Each fall the state certifies a \"rollback\" percentage for every class of property, and the county auditor multiplies your assessed value by it to get the taxable value your levy applies to. The rollback exists to hold statewide growth in residential taxable value to 3% a year, and it is reset by state order annually, so Iowa has no fixed assessment ratio. The order dated October 27, 2025 set the residential percentage at 44.5345% of 2025 actual value.",
      "reappraisalCycle": "Every parcel is reassessed in odd numbered years, with the value set as of January 1. In even numbered years the assessor generally leaves values alone and only revalues parcels that were valued incorrectly, missed entirely, or changed because of construction, demolition or remodeling. In practice most homeowners get a new assessment every two years.",
      "source": "https://revenue.iowa.gov/taxes/tax-guidance/property-tax/iowa-property-tax-overview",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "an owner-occupied primary residence",
        "note": "Starting with the 2026 assessment year Iowa replaced its old homestead tax credit with a homestead tax exemption, so the benefit now comes off the value you are taxed on instead of off the bill. The exemption equals 10% of the homestead's taxable value, but never less than $5,500 and never more than $20,000, so no single dollar figure fits every home. The $20,000 ceiling is inflation-adjusted from 2027. File form 54-028 with your assessor by July 1 and it renews automatically.",
        "source": "https://revenue.iowa.gov/taxes/tax-guidance/property-tax/homestead-tax-credit-and-exemption",
        "confidence": "P",
        "summary": "Yes. From the 2026 assessment year Iowa exempts 10% of a homestead's taxable value, never less than $5,500 or more than $20,000. File form 54-028 with your assessor by July 1."
      },
      "seniorDisabled": {
        "amount": 6500,
        "incomeLimit": null,
        "eligibility": "A homeowner 65 or older on or before January 1 gets an additional $6,500 of taxable value exempted, stacked on top of the regular homestead exemption. There is no income test for it, and it is claimed on the same form 54-028 by July 1. Iowa separately runs an income-tested Property Tax Credit for Senior and Disabled Citizens for people 65 or older or totally disabled, but that is a credit against the bill rather than an exemption of value; it is filed with the county treasurer between January 1 and June 1, and for claimants 70 and older the income ceiling is 250% of the federal poverty level, so the dollar cutoff moves every year.",
        "source": "https://revenue.iowa.gov/taxes/tax-guidance/property-tax/homestead-tax-credit-and-exemption",
        "confidence": "P"
      },
      "veteran": {
        "amount": 4000,
        "note": "Iowa's military service exemption removes $4,000 of taxable value for an honorably separated, retired, furloughed to reserve, inactive status or discharged veteran. File once with your assessor by July 1 and you do not have to refile for the same property. A veteran rated 100% service-connected disabled, or totally disabled through individual unemployability, can instead claim the disabled veteran homestead credit, which cancels the entire tax on the homestead rather than exempting a set amount. You cannot take both on the same property.",
        "source": "https://www.legis.iowa.gov/docs/code/426A.11.pdf",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Iowa has no separate owner-occupancy credit; the homestead exemption is the owner-occupied benefit, and since assessment year 2026 it is an exemption of value rather than the credit against tax that Iowa used before. Other statewide programs include the disabled veteran homestead credit, worth 100% of the tax on the homestead, and a special assessment credit for qualifying elderly and disabled homeowners."
    },
    "dueDates": {
      "installments": 2,
      "note": "Iowa bills for a fiscal year running July 1 to June 30 and you pay the county treasurer in two halves, the first by September 30 and the second by March 31. The statute technically says pay before September 1 and March 1, but nothing goes delinquent and no interest accrues until October 1 and April 1, which is why counties advertise the end of September and March as the real deadlines. If the last day lands on a weekend you have until the second business day of the following month.",
      "source": "https://revenue.iowa.gov/taxes/tax-guidance/property-tax/iowa-property-tax-overview",
      "confidence": "P"
    },
    "appeal": {
      "body": "your local board of review, then the Property Assessment Appeal Board or district court",
      "deadline": "April 30, with protests accepted from April 2 onward",
      "note": "File a written protest with your local board of review between April 2 and April 30 of the assessment year. Many assessors also offer an informal review from April 2 through April 25 that can resolve things without a formal protest. The grounds are limited to five: the assessment is inequitable compared with similar property, the property is valued higher than the law allows, it is exempt or misclassified, there is an error, or there was fraud or misconduct. In a county under a declared disaster the window shifts to May 1 through June 5.",
      "source": "https://www.legis.iowa.gov/docs/code/441.37.pdf",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "NV": {
    "state": "Nevada",
    "assessment": {
      "ratio": 0.35,
      "basis": "Nevada taxes assessed value, which is 35% of taxable value. Taxable value is not market value: the assessor values land at full cash value but values the house at what it would cost to rebuild today, minus 1.5% depreciation for each year of the building's age up to 50 years. Because that depreciation runs for half a century, an older home's taxable value often sits well below what it would sell for. The assessor must reduce the computed figure any time it would exceed full cash value.",
      "reappraisalCycle": "Assessors must physically reappraise all real property at least once every five years. In between they update on paper, applying replacement cost less depreciation to the buildings and a land factor to last year's land value, so your value can change every year even though nobody has visited.",
      "source": "https://www.leg.state.nv.us/NRS/NRS-361.html",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "owner-occupied single-family primary residences",
        "note": "Nevada has no dollar homestead exemption. What homeowners get is the residential partial abatement, commonly called the tax cap, which limits the increase in the bill on an owner-occupied single-family home to 3% over the previous year. That is a cap on how fast the bill can grow, not an amount of value, and it does not shelter value from new construction or a change of use. Do not confuse it with Nevada's homestead declaration, which shields up to $605,000 of home equity from creditors and by its own terms does not apply to taxes.",
        "source": "https://www.leg.state.nv.us/NRS/NRS-361.html",
        "confidence": "S",
        "summary": "Not as an exemption. Nevada's residential partial abatement limits the yearly increase in the bill on an owner-occupied single-family home to 3%."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "Nevada has no statewide senior property tax exemption, and turning 62 or 65 does not by itself reduce a Nevada property tax bill. The old Senior Citizens' Property Tax Assistance rebate is gone from the law entirely. The closest disability-related break is the exemption for people who are blind, written as $3,000 of assessed value in statute and inflation-adjusted to $5,460 for fiscal year 2026 to 2027. Separately, an owner facing severe economic hardship can postpone rather than forgive up to three years of tax if household income is at or below the federal poverty level and the home's assessed value is $175,000 or less.",
        "source": "https://www.leg.state.nv.us/NRS/NRS-361.html",
        "confidence": "S"
      },
      "veteran": {
        "amount": null,
        "note": "Nevada exempts a fixed amount of assessed value for qualifying veterans, but the figure is re-indexed to inflation every fiscal year, so no single number lasts. The statutory base is $2,000 of assessed value for a wartime veteran, and up to $20,000 for a veteran with a 100% permanent service-connected disability, $15,000 at 80 to 99%, and $10,000 at 60 to 79%. For fiscal year 2026 to 2027 those work out to $3,640 and $36,400, $27,300 and $18,200. These come off assessed value, not the bill, so the cash saved is the exempt amount times your local rate. File with the county assessor by June 15.",
        "source": "https://tax.nv.gov/wp-content/uploads/2025/09/2026-2027-CPI-Adjustment-AB209.pdf",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Two other flat exemptions work the same indexed way: a surviving spouse exemption ($1,000 in statute, $1,820 for 2026 to 2027) and the blind exemption ($3,000 in statute, $5,460). Nevada has no owner-occupancy credit as such; the owner-occupied benefit is the 3% tax cap. Personal exemption claims are due to the county assessor by June 15."
    },
    "dueDates": {
      "installments": 4,
      "note": "The full year's tax is due on the third Monday of August. If the tax on the parcel is more than $100 you may instead pay in four roughly equal installments, due the third Monday of August, the first Monday of October, the first Monday of January and the first Monday of March. Each has a 10 day grace period, after which penalties start at 4% of the late installment and rise to 7% of the whole year once all four have been missed.",
      "source": "https://www.leg.state.nv.us/NRS/NRS-361.html",
      "confidence": "P"
    },
    "appeal": {
      "body": "County Board of Equalization, then the State Board of Equalization",
      "deadline": "January 15 of the fiscal year in which the assessment was made",
      "note": "File on a form supplied by your county assessor. The strongest ordinary argument is that full cash value, meaning what the property would actually sell for, is lower than the taxable value the assessor computed; if the board agrees it corrects the land value or applies obsolescence to the improvements. An appeal brought on that ground cannot end up raising your value. If the county board rules against you, the State Board appeal is due by March 10.",
      "source": "https://www.leg.state.nv.us/NRS/NRS-361.html",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "MS": {
    "state": "Mississippi",
    "assessment": {
      "ratio": 0.1,
      "basis": "Mississippi does not use one ratio for everything. The constitution sorts property into five classes and taxes each at a different share of true market value. A single-family home you own and live in is Class I, assessed at 10%, so a $200,000 house has an assessed value of $20,000. Other real property such as rentals, land and second homes is Class II at 15%, business personal property is 15%, utility property is 30% and motor vehicles are 30%.",
      "reappraisalCycle": "County assessors must revalue real property at least once every four years, and taxable personal property every year. There is no single statewide reappraisal year, so your county sets when the next update lands. The Department of Revenue audits county appraisal work and must certify a countywide residential revaluation before new values take effect.",
      "source": "https://www.dor.ms.gov/county-services/local-property-appraisal",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "homeowners under 65 who are not totally disabled",
        "note": "The regular homestead benefit is a credit subtracted from your tax bill, not an exemption of value, which is why no amount of value is shown. A sliding table gives $6 of tax relief for every $150 of assessed value and tops out at $300 once assessed value reaches $7,351. In practice almost every homeowner with a house worth roughly $74,000 or more gets the full $300. Apply once with the county tax assessor between January 1 and April 1 and it renews automatically.",
        "source": "https://www.dor.ms.gov/county-services/homestead-exemption",
        "confidence": "P",
        "summary": "Yes, as a credit off the bill. Mississippi's regular homestead credit tops out at $300, which almost every homeowner with a house worth roughly $74,000 or more receives. Apply with the county tax assessor between January 1 and April 1."
      },
      "seniorDisabled": {
        "amount": 7500,
        "incomeLimit": null,
        "eligibility": "At 65, or on becoming totally disabled, the $300 credit is replaced by a real exemption: the first $7,500 of assessed value is exempt from all ad valorem taxes, which at the 10% Class I ratio is the first $75,000 of market value. There is no income test. It also carries a growth feature that exempts later increases in assessed value caused by a countywide revaluation, though not increases from your own renovations. Turning 65 means reapplying in the next January 1 to April 1 window to move up to this tier.",
        "source": "https://www.dor.ms.gov/county-services/homestead-exemption",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "This is a complete exemption, not a fixed amount. Honorably discharged veterans with a service-connected total disability, and their unremarried surviving spouses, owe no ad valorem tax at all on a qualifying homestead. The same full exemption reaches unremarried surviving spouses of service members who died on active duty, honorably discharged veterans who reached 90 by January 1 of the claim year, and from January 2026 the unremarried surviving spouses of those 90-year-old veterans and of totally disabled homeowners. The homestead is still capped at 160 acres.",
        "source": "https://www.dor.ms.gov/county-services/homestead-exemption",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Mississippi has no separate owner-occupancy credit, because the regular homestead benefit is itself the owner-occupancy break and is already a credit rather than an exemption of value. A qualifying homestead is limited to 160 acres, and the benefit can be lost retroactively, meaning you repay it, if you fall out of compliance with Mississippi income tax or vehicle tag rules."
    },
    "dueDates": {
      "installments": 1,
      "note": "Property is assessed to whoever owns it on January 1, the bill goes out that November or December, and the full amount is due by February 1. If February 1 falls on a weekend or holiday you can pay the next Monday without penalty. A county or self-collecting municipality may vote to accept partial payments, splitting the year into one half by February 1 and one quarter each by May 1 and July 1, but that is a local option rather than a statewide right.",
      "source": "https://www.dor.ms.gov/county-services/local-property-appraisal",
      "confidence": "P"
    },
    "appeal": {
      "body": "the county Board of Supervisors",
      "deadline": "the first Monday in August preceding the due date of the taxes",
      "note": "Start by asking your county tax assessor to correct the value, then request a hearing with the Board of Supervisors. Bring evidence of what the property is actually worth: recent sales of comparable homes, a recent appraisal, or photos of condition problems, because the legal standard is true value. The Department of Revenue does not hear individual homeowner value appeals, so the county board is where a disputed assessment gets decided first.",
      "source": "https://www.dor.ms.gov/county-services/local-property-appraisal",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "KS": {
    "state": "Kansas",
    "assessment": {
      "ratio": 0.115,
      "basis": "Kansas taxes a percentage of your home's appraised market value rather than the whole value, and the constitution fixes that percentage by class. Homes are assessed at 11.5%, so a house appraised at $300,000 has a taxable assessed value of $34,500. Other classes differ: commercial and industrial property is 25%, vacant lots 12%, farmland 30% of agricultural use value, and other real property 30%.",
      "reappraisalCycle": "Every property is revalued every year as of January 1, so your appraised value can move annually even without a formal reappraisal project. County appraisers must also physically view and inspect each parcel at least once every six years. Counties mail valuation notices between mid-February and early April, and the notice should go out by March 1 unless the appraiser gets an extension.",
      "source": "https://www.ksrevenue.gov/pdf/art11const.pdf",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": 75000,
        "appliesTo": "appraised value, but only against the 20 mill statewide school levy",
        "note": "Kansas has no broad homestead exemption that cuts your whole bill. What it has is an exemption of the first $75,000 of appraised value from the 20 mill statewide school levy. That levy is one slice of your bill, so the exemption is worth roughly $173 a year at most. It is applied automatically by the county with no application to file, and every other levy still applies to your full value.",
        "source": "https://www.kslegislature.gov/li/b2025_26/statute/079_000_0000_chapter/079_002_0000_article/079_002_0001x_section/079_002_0001x_k/",
        "confidence": "P",
        "summary": "Only against one levy. Kansas exempts the first $75,000 of appraised value from the 20 mill statewide school levy, worth roughly $173 a year at most, applied automatically."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "Kansas helps older and disabled homeowners through refunds claimed on a tax form, not by exempting value off the assessment. Three programs exist and you may claim only one. The Homestead Refund pays back part of the tax and caps at $700, for homeowners 55 or older, blind or disabled, or with a dependent child under 18, with 2025 household income of $43,389 or less. SAFESR refunds 75% of property tax paid for homeowners 65 and older with income of $25,380 or less. The Seniors and Disabled Veterans refund acts like a freeze, paying back the difference between your current tax and your base year tax, for those 65 and older or disabled veterans with income of $58,041 or less. All three also require the home to be valued at $350,000 or less, and 2025 claims are due April 15, 2026. The limits are reset by the Legislature and can change every year.",
        "source": "https://www.ksrevenue.gov/perstaxtypeshs.html",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "Kansas does not exempt a set amount of home value for veterans. The state's official list of property tax exemptions has no veteran entry at all. Relief comes through the income tax side instead: a veteran with a 50% or greater service disability can claim the Homestead Refund, and a disabled veteran can claim the refund that offsets increases above a base year. Those are refund claims filed with the Department of Revenue, not reductions in your county assessment.",
        "source": "https://www.ksrevenue.gov/pdf/PVDKsPropTaxExempList.pdf",
        "confidence": "S"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Kansas has no owner-occupancy credit or residential rate discount for living in the home you own. The $75,000 school levy exemption applies to residential property generally, whether or not the owner lives there, and is granted automatically. Only the refund claims require you to occupy the home, and all three are filed with the Department of Revenue by April 15, not with your county."
    },
    "dueDates": {
      "installments": 2,
      "note": "County treasurers mail statements from November through December 15. You can pay the full year by December 20, or split it and pay half by December 20 and the rest by May 10. If the bill is $10 or less the whole amount is due December 20. When a due date lands on a weekend it moves to the treasurer's next business day.",
      "source": "https://www.kslegislature.gov/li/b2025_26/statute/079_000_0000_chapter/079_020_0000_article/079_020_0004_section/079_020_0004_k/",
      "confidence": "P"
    },
    "appeal": {
      "body": "county appraiser (informal meeting), then the Board of Tax Appeals Small Claims Division, then the full Board of Tax Appeals",
      "deadline": "30 days after the county mails your valuation notice",
      "note": "Kansas gives you two separate chances to challenge your value, but you must pick one. The equalization route starts when your spring notice arrives: contact the county appraiser within 30 days and you get an informal meeting where the county, not you, has to produce the evidence supporting its value. If that does not satisfy you, you have 30 days from the mailed results to go to the Board of Tax Appeals Small Claims Division, and single-family homes must go through Small Claims before reaching the full Board. The alternative is to pay under protest when the bill comes, but once you start an equalization appeal you cannot also protest for the same property that year.",
      "source": "https://www.ksrevenue.gov/pdf/pvdappealeqnohop.pdf",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "NE": {
    "state": "Nebraska",
    "assessment": {
      "ratio": 1.0,
      "basis": "Nebraska taxes homes on their full market value: residential and commercial real property is assessed at 100% of actual value, so there is no fractional ratio to apply. Agricultural and horticultural land is the exception, assessed at 75% of actual value, and at only 50% for school district taxes repaying bonds approved by voters on or after January 2022.",
      "reappraisalCycle": "Every parcel is valued as of January 1 each year and the assessor must finish the roll by March 19, or March 25 in counties of 100,000 or more, so values can move annually. Separately, the assessor must physically inspect a slice of the county each year so every parcel gets an on-the-ground inspection at least once every six years.",
      "source": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-201",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "",
        "note": "Nebraska does not give every homeowner a homestead exemption. The program is limited to categories based on age 65 and older, disability, or veteran status, so a working-age homeowner with no disability gets nothing from it. What all Nebraska owners do get are two credits printed on the county property tax statement: the Property Tax Credit Act credit and the School District Property Tax Relief Credit.",
        "source": "https://revenue.nebraska.gov/sites/default/files/doc/pad/homestead/Homestead%20Exemption%20Information%20Guide.pdf",
        "confidence": "S",
        "summary": "Only for some owners. Nebraska's homestead exemption is limited to owners 65 and older, disabled owners and veterans; every owner gets two credits printed on the county statement."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "There is no single statewide dollar exemption, because the amount is tied to your own county's average home value and then scaled by your income. For homeowners 65 and older the full exempt amount is the greater of $40,000 or 100% of the average assessed value of single-family homes in that county; for qualified disabled individuals it is the greater of $50,000 or 120% of that county average. You then receive only a percentage of that based on household income: for 2026 a claimant 65 or older gets full relief up to about $37,000 of household income if single or $43,400 if married, sliding down in ten point steps to zero at $54,301 and $64,501. A home that is too valuable also loses the break, with the exempt amount dropping 10% for every $2,500 above the county maximum. You must own and occupy the home from January 1 through August 15 and file Form 458 with the county assessor by June 30 every year.",
        "source": "https://revenue.nebraska.gov/sites/default/files/doc/pad/homestead/Homestead%20Exemption%20Information%20Guide.pdf",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "Certain disabled veterans get a full 100% exemption of the home's taxable value rather than a fixed amount. This covers veterans with a 100% service-connected permanent disability or a 100% individual unemployability rating, their qualifying surviving spouses, paraplegic or multiple amputee veterans whose home was substantially paid for by the VA, and veterans with a 100% service-connected temporary disability. Unlike the age and disability categories, these have no income limit and no home value limit at all. File Form 458 by June 30, with VA certification required in the first year and in years ending in 0 or 5.",
        "source": "https://revenue.nebraska.gov/sites/default/files/doc/pad/homestead/Homestead%20Exemption%20Information%20Guide.pdf",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Nebraska delivers most relief through credits rather than exemptions, and the biggest one changed how it is paid. The School District Property Tax Relief Credit now appears automatically on the county property tax statement starting with tax year 2024, so there is nothing to claim on an income tax return for it. The Property Tax Credit Act credit also lands directly on the statement. What remains on the income tax side is a refundable credit for community college property taxes paid, claimed on Form PTC."
    },
    "dueDates": {
      "installments": 2,
      "note": "Nebraska levies a year in arrears, and tax becomes due December 31 following the levy, at which point it also becomes a first lien on the property. You can pay in two halves. In most counties the first half becomes delinquent May 1 and the second September 1; in Douglas, Lancaster and Sarpy counties the dates move up to April 1 and August 1.",
      "source": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-204",
      "confidence": "P"
    },
    "appeal": {
      "body": "County Board of Equalization, then the Tax Equalization and Review Commission",
      "deadline": "June 30",
      "note": "File a written protest with the county clerk for the board of equalization, one per parcel. The board meets on protests from June 1 through July 25, but the protest itself must be signed and filed by June 30. It must state your reasons and your requested value with supporting documentation, or the board is required to dismiss it. If the board rules against you, appeal to the Tax Equalization and Review Commission by August 24, or September 10 in a county that extended its hearing deadline.",
      "source": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-1502",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "ID": {
    "state": "Idaho",
    "assessment": {
      "ratio": 1.0,
      "basis": "Idaho assesses property at its full market value as of January 1, so there is no fractional ratio to apply. Your exemptions, such as the homeowner's exemption, come off that full value to produce the taxable value the levy rates are applied to.",
      "reappraisalCycle": "Values are updated every year, but not every home gets a fresh hands-on appraisal annually. Each county must physically appraise all of its taxable property at least once every five years, working through roughly 15% to 20% of parcels a year. In between, the assessor indexes your value using recent local sales, which is why an assessment can move even when nobody visited.",
      "source": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH3/SECT63-314/",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": 125000,
        "appliesTo": "an owner-occupied primary residence plus up to one acre",
        "note": "The homeowner's exemption takes 50% of your home's value off the assessment but caps that at $125,000, so you get whichever is smaller. A home valued at $200,000 gets $100,000 exempted because that is the 50% figure, while a $400,000 home gets $125,000 rather than $200,000 because the cap kicks in. The ceiling is a fixed number and is no longer adjusted for inflation, so it has stayed flat since 2021. Apply once through your county assessor and it stays until you sell or stop living there.",
        "source": "https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch6/sect63-602g/",
        "confidence": "P",
        "summary": "Yes. Idaho's homeowner's exemption takes 50% of a primary home's value off the assessment, capped at $125,000. Apply once through the county assessor."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 39130,
        "eligibility": "Idaho's Property Tax Reduction program, widely called the circuit breaker, does not exempt a slice of your home's value. It knocks between $250 and $1,500 straight off the tax bill on your home and up to one acre. For the 2026 program year you had to be 65 or older, blind, widowed, disabled, a former prisoner of war or hostage, or a fatherless or motherless child under 18, and your total 2025 income after subtracting medical expenses had to be $39,130 or less. You must own and occupy the home, carry a current homeowner's exemption on it, and reapply every year between January 1 and April 15.",
        "source": "https://tax.idaho.gov/taxes/property/homeowners/reduction/",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "Veterans rated 100% service-connected disabled, or paid at the 100% rate for individual unemployability, get a reduction of up to $1,500 on the tax bill for their home and up to one acre. It cuts the bill rather than exempting value, so there is no amount of value to report. There is no income limit on this one, unlike the circuit breaker. You need a current VA letter confirming the rating as of January 1, you must already have the homeowner's exemption, and you apply between January 1 and April 15, though veterans whose disability is permanent and total renew automatically.",
        "source": "https://tax.idaho.gov/taxes/property/homeowners/veteran-benefit/",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Separate from the homeowner's exemption, Idaho sends state money to counties to buy down the bills of homes holding that exemption as of the second Monday in July. It lands automatically as a credit line on your December bill with no application, and offsets most levies but not bonds, school levies or voter-approved temporary levies. There is no fixed statewide amount, because the appropriation is spread across every qualifying home in proportion to eligible taxes, so it differs by county and year. Idaho also runs a deferral program that postpones payment as a lien rather than forgiving it."
    },
    "dueDates": {
      "installments": 2,
      "note": "Counties mail bills in November. The full amount is due by December 20, or you can split it and pay half by December 20 with the second half due by June 20. The June grace period only applies if the first half was paid in full and on time. Miss either deadline and late charges plus interest are added to whatever is outstanding.",
      "source": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH9/SECT63-903/",
      "confidence": "P"
    },
    "appeal": {
      "body": "county board of equalization, then the Idaho Board of Tax Appeals or district court",
      "deadline": "the fourth Monday in June for property on the regular roll, or the fourth Monday in November for the subsequent roll",
      "note": "Start by calling your county assessor, since many disagreements are settled informally once you show what is wrong in the record. If that does not work, file a written appeal with the county board of equalization by the deadline. The board cannot hear a late appeal at all, so the date is hard. Boards generally hear cases between the fourth Monday in June and the second Monday in July, and if you disagree you have 30 days to take it to the Idaho Board of Tax Appeals or district court.",
      "source": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH5/SECT63-501A/",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "WV": {
    "state": "West Virginia",
    "assessment": {
      "ratio": 0.6,
      "basis": "West Virginia taxes real estate on 60% of its appraised fair market value, and that figure is set in the state constitution rather than chosen county by county. A home appraised at $200,000 has an assessed value of $120,000. The state also sorts property into four classes that cap how high the combined levy rate can go: owner-occupied homes and farms are Class II, which has a lower cap than the classes covering other property. The class affects the rate, not the 60% ratio, which is the same for everyone.",
      "reappraisalCycle": "Assessors must keep values current every year and adjust them as needed, so your assessed value can move without anyone knocking on your door. On top of that annual updating, every parcel is on a repeating three year cycle in which a member of the assessor's staff physically visits to see whether anything has changed. Values are set as of the July 1 assessment date.",
      "source": "https://code.wvlegislature.gov/11-1C-9/",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "",
        "note": "West Virginia does not give every owner-occupant a dollar exemption. What owner-occupants get is a classification break: a home you own and live in is Class II property, and the constitution caps the combined levy rate on Class II at half the rate that can be charged on ordinary Class III and Class IV property. That is a lower tax rate, not an exemption of value, so it does not translate into a dollar amount off your assessment. The only dollar exemption available is the 65 or older and permanently disabled one below.",
        "source": "https://tax.wv.gov/Business/PropertyTax/Pages/PropertyTaxClassifications.aspx",
        "confidence": "S",
        "summary": "Not as a dollar amount. A West Virginia home you own and live in is Class II property, whose combined levy rate is capped at half the rate on ordinary Class III and Class IV property."
      },
      "seniorDisabled": {
        "amount": 20000,
        "incomeLimit": null,
        "eligibility": "The homestead exemption removes $20,000 of assessed value. You qualify if you are 65 or older, or certified permanently and totally disabled, and you own and live in the home exclusively as your residence. You must also have been a West Virginia resident for the two calendar years before the tax year claimed, with exceptions for military members and returning former residents. There is no income limit on the exemption itself. Apply once with your county assessor on or before December 1 following the July 1 assessment day; miss that date and you waive it for the next tax year. Only one exemption per home no matter how many qualifying owners live there.",
        "source": "https://code.wvlegislature.gov/11-6B-3/",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "West Virginia does not exempt any assessed value for veterans. Instead it offers the Disabled Veteran Real Property Tax Credit, claimed on your state income tax return rather than taken off your property tax bill. Honorably discharged veterans rated 90% to 100% permanently and totally disabled can get credit for the actual real property tax paid on their home, provided they paid it on time. An unremarried surviving spouse can continue claiming it. Taking it rules out the Senior Citizen Tax Credit and the Homestead Excess Property Tax Credit for that year.",
        "source": "https://tax.wv.gov/Documents/TSD/tsd455.pdf",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Two refundable income tax credits give back property tax that seniors and low income owners already paid, and neither reduces your assessment. The Senior Citizen Tax Credit goes to people already in the homestead exemption program whose income falls under a limit republished every year as the federal poverty guidelines change. The Homestead Excess Property Tax Credit is for owners whose real property tax exceeded 4% of their income, capped at $1,000. You cannot stack the disabled veteran credit with either."
    },
    "dueDates": {
      "installments": 2,
      "note": "Tax is billed once a year and paid in two equal halves. The first half is payable September 1 and goes delinquent October 1; the second is payable the following March 1 and goes delinquent April 1. Pay on or before the date an installment is payable and you get a 2.5% discount, which applies to either half. Once a payment goes delinquent, interest runs at 9% a year. County sheriffs mail the bills, called tax tickets, in July.",
      "source": "https://code.wvlegislature.gov/11A-1-3/",
      "confidence": "P"
    },
    "appeal": {
      "body": "the county commission sitting as the board of equalization and review, then the West Virginia Office of Tax Appeals",
      "deadline": "while the county board is in session, which opens by February 1 and must adjourn by the end of February",
      "note": "The window to be heard is short and lands in the same month every year. If you do not appear and ask for relief during that session, state law treats you as having given up the challenge for that tax year. If you are unhappy with the board's decision you can appeal to the Office of Tax Appeals, and that petition must be in by March 31 of the tax year. Disputes about which class your property belongs in, or whether it is taxable at all, follow a separate track starting with written objections to the assessor.",
      "source": "https://code.wvlegislature.gov/11-3-24/",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "AR": {
    "state": "Arkansas",
    "assessment": {
      "ratio": 0.2,
      "basis": "Arkansas assesses property at 20% of market value, so a home appraised at $200,000 carries an assessed value of $40,000 and the millage applies to that. Amendment 79 then caps how fast taxable assessed value can climb after a reappraisal, at 5% a year on an owner-occupied home and 10% on everything else, until it catches up to full assessed value. Those caps do not apply to new construction or substantial improvements.",
      "reappraisalCycle": "Counties are on a four year reappraisal cycle. The Assessment Coordination Division can let a county sit temporarily on a three or five year cycle so roughly the same number of counties reappraise each year, so the real gap in your county may be three, four or five years, converging on four from 2027.",
      "source": "https://www.dfa.arkansas.gov/wp-content/uploads/faqs-2023.pdf",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "the owner's principal place of residence",
        "note": "Arkansas does not exempt a fixed slice of value the way many states do. Amendment 79 gives a flat dollar credit subtracted from the bill after the tax is calculated, and it can never be larger than the tax you owe. The amount is stepping up on a schedule: $600 for assessment year 2025, which is what appears on bills payable in 2026, rising to $675 for assessment year 2026, on bills payable in 2027. You register the homestead once with your county assessor rather than reapplying annually, and you can claim it on only one property.",
        "source": "https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/real-property/property-tax-relief/",
        "confidence": "P",
        "summary": "Yes, as a credit off the bill. Arkansas's Amendment 79 homestead credit is $600 on bills payable in 2026, rising to $675 on bills payable in 2027. Register once with the county assessor."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "Homeowners 65 or older, or disabled, who qualify for the homestead credit have the taxable assessed value of their home frozen at the value set on the next assessment date after they turn 65 or become disabled. This is a freeze, not an exemption, so it does not cut the bill on the day it starts. What it does is stop later reappraisals from pushing the value up. The value can still drop if a reassessment finds the home is worth less, and it can rise if a substantial improvement adds 25% or more to the value. There is no income test. Selling ends it, and the new owner must qualify on their own.",
        "source": "https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/real-property/property-tax-relief/",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "A veteran awarded special monthly compensation by the VA for loss or loss of use of one or more limbs, total blindness in one or both eyes, or a service-connected 100% total and permanent disability owes no property tax at all on their homestead and personal property. Because it wipes out the whole bill rather than exempting a set amount, there is no dollar figure. It generally carries over to a surviving spouse who has not remarried and to minor dependent children. Establish eligibility by giving your county collector the letter from the VA.",
        "source": "https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/real-property/property-tax-relief/",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "The homestead credit is a flat amount set by the legislature and it has been stepping up, which is why no single figure fits every bill. It rose from $500 to $600 for assessment years beginning in 2025, and again to $675 for assessment years beginning in 2026. In both cases the credit cannot exceed the tax you actually owe, so a very small bill is wiped out rather than refunded."
    },
    "dueDates": {
      "installments": 3,
      "note": "Arkansas bills in the year after assessment, so what you assess in one year you pay the next. Tax is due and payable from the first business day in March through October 15, and anything unpaid after October 15 picks up a 10% penalty. You can split the bill: a quarter by the third Monday in April, another quarter by the third Monday in July, and the remaining half by October 15. Collectors may also let you pay in any amount across that window.",
      "source": "https://www.dfa.arkansas.gov/wp-content/uploads/faqs-2023.pdf",
      "confidence": "P"
    },
    "appeal": {
      "body": "County Board of Equalization, then county court, then circuit court",
      "deadline": "the third Monday in August",
      "note": "Start with your county assessor, who can fix a measurement or clerical error without a formal appeal. If that does not settle it, apply to the county equalization board by the third Monday in August, in person, by petition, or by letter to the board's secretary. The board meets from August 1 through October 1, the burden is on you to show the assessment is wrong, and you can send an agent or submit written documentation instead of appearing. You must go through the equalization board before you can reach county court.",
      "source": "https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "NM": {
    "state": "New Mexico",
    "assessment": {
      "ratio": 0.3333,
      "basis": "New Mexico does not tax the full market value of a home. The assessor sets a market value and only one third of it becomes the taxable value that mill rates apply to. On top of that, residential value is capped: the value used for taxes cannot rise more than about 3% a year. The cap does not apply in the first year a home is on the roll, to improvements you add, or in the year after the home changes hands, when the value resets to current market. That reset on sale is why two identical neighboring homes in New Mexico often carry very different bills.",
      "reappraisalCycle": "There is no single statewide reappraisal year. Each county assessor must reappraise either annually or every two years, and can only switch cycles with written approval from the state. All property is valued as of January 1 and assessors mail notices of value around April 1. For most homeowners the schedule matters less than the 3% cap, since a reappraisal cannot push a long-held home's taxable value up faster than the cap allows.",
      "source": "https://www.tax.newmexico.gov/businesses/wp-content/uploads/sites/4/2021/02/Property-Tax-Code-Rev.-05-20.pdf",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": 2000,
        "appliesTo": "taxable value, for a New Mexico resident who qualifies as a head of family",
        "note": "Read this amount carefully. The $2,000 comes off taxable value, which is already only one third of market value, so it shelters the equivalent of roughly $6,000 of market value and saves about $2,000 times your local mill rate, often $50 to $90 a year. Head of family means a New Mexico resident who is married (only one spouse may claim it), widowed, a head of household supporting a relative, or a single person. You may claim it only once a year and in only one county. The amount is not adjusted for inflation and has stayed at $2,000 since 1993.",
        "source": "https://www.tax.newmexico.gov/businesses/wp-content/uploads/sites/4/2021/02/Property-Tax-Code-Rev.-05-20.pdf",
        "confidence": "P",
        "summary": "Yes, for a head of family. New Mexico's exemption takes $2,000 off taxable value, often saving $50 to $90 a year."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 44200,
        "eligibility": "New Mexico's main senior break is a valuation freeze rather than a dollar exemption. An owner who is 65 or older, or blind or permanently disabled at any age, and who occupies the home as a single-family dwelling can have its valuation frozen at the level it carried in the year they qualified and applied. Income is the gate: modified gross income in the prior year must not exceed a limit the state recalculates for inflation annually, set at $44,200 for the 2026 tax year. Apply to the county assessor within 30 days of your notice of valuation; after three consecutive years of proving income eligibility the assessor keeps applying it automatically.",
        "source": "https://www.santafecountynm.gov/assessor/uploads/publications/PTD_Order_No_25-44_Limitation_on_increase_in_value_for_Single-family_dwellings_for_TY2026_cl.pdf",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "The veteran exemption is now a moving number, which is why no fixed figure is shown. Voters approved a constitutional amendment in November 2024 raising it from $4,000, and the implementing law set it at $10,000 of taxable value for 2025, then adjusted for inflation every year after, rounded down to the nearest $100 and never allowed to fall. The state calculates the figure and sends it to every county assessor by December 1, so the current amount comes from your assessor rather than the statute. Separately, from the 2026 tax year a disabled veteran's principal residence is exempt in proportion to their federal disability rating, so a 70% rating exempts 70% of the home and a 100% rating exempts all of it.",
        "source": "https://www.nmlegis.gov/Sessions/25%20Regular/final/HB0047.PDF",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "There is no separate owner-occupancy credit; the head-of-family exemption is the only general homeowner break. The relief that actually moves the needle for most long-term owners is the 3% annual cap on residential taxable value, and for qualifying low-income owners 65 or older or disabled, the valuation freeze above."
    },
    "dueDates": {
      "installments": 2,
      "note": "County treasurers mail bills around November 1. Tax is payable in two equal installments, the first due November 10 and the second due April 10 of the following year. You get a one month grace period on each: interest starts if the first half is not paid by December 10 or the second half by May 10.",
      "source": "https://www.tax.newmexico.gov/businesses/wp-content/uploads/sites/4/2024/01/Important-Dates.pdf",
      "confidence": "P"
    },
    "appeal": {
      "body": "the county valuation protests board, reached by petitioning the county assessor",
      "deadline": "30 days after the assessor mails your notice of valuation",
      "note": "File a written petition with the county assessor within 30 days of the mailing date on your notice, whether you are disputing value, classification, or the denial of an exemption or the senior freeze. The assessor schedules you before the county valuation protests board, a three-member panel independent of the assessor, and you get at least 15 days notice of the hearing. Many protests settle first at an informal, off-the-record conference with appraisal staff. The assessor's valuation is presumed correct, so the burden is on you to bring evidence, and a board decision can be appealed to district court within 30 days.",
      "source": "https://www.tax.newmexico.gov/wp-content/uploads/sites/4/2020/10/Protest-Pamphlet-2020.pdf",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "MT": {
    "state": "Montana",
    "assessment": {
      "ratio": null,
      "basis": "Montana does not use a single assessment ratio. The county assesses your home at 100% of market value, then applies a small tax rate percentage to get the taxable value that mill levies are charged against, and as of 2026 that percentage is graduated. A qualifying primary residence or registered long-term rental is taxed at 0.76% on the first $378,000 of market value, 0.90% from there to $756,000, 1.10% up to about $1,512,000, and 1.90% above that, with each slice taxed at its own rate. Homes not enrolled as a homestead or long-term rental, including second homes, short-term rentals and vacant residential lots, are taxed at a flat 1.90%.",
      "reappraisalCycle": "Montana reappraises residential, commercial and agricultural land on a two year cycle, so your assessed market value normally holds for two years before it is reset. The current cycle covers 2025 and 2026 using a valuation date of January 1, 2024, which is why a notice you receive today reflects the market as of that earlier date.",
      "source": "https://revenue.mt.gov/property/property-tax-changes/2026-property-tax-information",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "owner-occupied primary residences, plus long-term rentals under a parallel program",
        "note": "Montana's homestead benefit is a lower tax rate, not a dollar amount subtracted from your value, so there is no exemption figure to quote. To qualify, the home must be your principal residence for at least seven months a year, you or your revocable trust must own it, you must be current on your property taxes, and it must be the only home you claim. Most owners who received the 2025 rebate and still live in the same home stay enrolled automatically, but you must apply if you bought, sold or moved. A home that does not enroll is taxed at the flat 1.9% rate instead, so enrollment matters.",
        "source": "https://revenue.mt.gov/property/property-tax-changes/homestead-faqs",
        "confidence": "P",
        "summary": "Not as a dollar amount. Montana's homestead benefit is a lower tax rate for an enrolled principal residence; a home that does not enroll is taxed at the flat 1.9% rate."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "The Property Tax Assistance Program cuts the tax rate on a low-income owner's primary residence by 30%, 50% or 80% rather than exempting a set number of dollars, and the break only reaches the first $418,000 of market value. You must own or be buying the home and live in it at least seven months a year. For tax year 2026 a single filer qualifies with income under $29,037 and a married filer or head of household under $38,917, and where you land inside those bands decides which reduction you get. Applications are due April 15 and the bands are adjusted annually for inflation. Separately, Montanans 62 and older with household income under $45,000 can claim the Elderly Homeowner/Renter Credit, a refundable income tax credit worth up to $1,150 that does not change your property tax bill itself.",
        "source": "https://revenue.mt.gov/property/property-tax-help/ptap",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "The Montana Disabled Veterans program lowers the tax rate on a qualifying veteran's home by 50%, 70%, 80% or 100% depending on income and filing status, so the benefit is a percentage rather than a dollar exemption. You need a VA letter showing a current 100% service-connected disability rating, and you must own the home and live in it at least seven months a year. For tax year 2026 the income ceilings are $62,598 filing single, $72,229 married or head of household, and $54,573 for an unmarried surviving spouse. Applications are due April 15, and a late one is considered for the following year.",
        "source": "https://revenue.mt.gov/property/property-tax-help/mdv",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Montana also runs a Disabled First Responder program that reduces the rate on a qualifying responder's or surviving spouse's home by 50% to 100%, and a Land Value Property Tax Assistance program for owners whose land has become worth far more than the house on it and has been in the family at least 30 years. Both work as rate reductions, not dollar exemptions. Note that a Montana homestead declaration is a creditor protection for your home equity and has nothing to do with property tax."
    },
    "dueDates": {
      "installments": 2,
      "note": "Montana bills once and you pay in two halves. The first half is due by 5 p.m. on November 30, or 30 days after the notice is mailed if that falls later, and the second by 5 p.m. on May 31. Anything unpaid after May 31 is delinquent, picks up a 2% penalty and accrues interest monthly. Owners of a primary residence can instead enroll in an alternative schedule spreading the bill over seven monthly payments from November through May.",
      "source": "https://mca.legmt.gov/bills/mca/title_0150/chapter_0160/part_0010/section_0020/0150-0160-0010-0020.html",
      "confidence": "P"
    },
    "appeal": {
      "body": "County Tax Appeal Board, then the Montana Tax Appeal Board, then district court",
      "deadline": "30 days from the date on your classification and appraisal notice",
      "note": "There are two routes and both start from the date on your notice. You can ask the Department of Revenue for a free informal review by filing Form AB-26 within 30 days, which puts an appraiser back on the file, or skip that and appeal straight to your County Tax Appeal Board within the same 30 days. If you take the informal route first you still get 30 days from the department's decision to reach the county board. A request filed after the 30 day window is still accepted up to June 1, but any value change then applies only to the following tax year.",
      "source": "https://revenue.mt.gov/property/appraisal/appeals-and-reviews",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "RI": {
    "state": "Rhode Island",
    "assessment": {
      "ratio": 1.0,
      "basis": "Rhode Island taxes real property on its full and fair cash value, meaning ordinary open market value, measured as of December 31 of the year of the most recent revaluation. A city or town may assess at a uniform percentage of that instead, but the law caps that percentage at 100%, so an assessment can never legally exceed market value.",
      "reappraisalCycle": "Every city and town must complete a full revaluation, including physical inspections, at least once every nine years, with statistical updates from sales data in the third and sixth years between. Values are always set as of December 31, so your bill can rest on a valuation date more than a year in the past, and communities are on staggered schedules, so two neighboring towns can be working from valuation dates several years apart.",
      "source": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-5/44-5-12.htm",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "owner-occupied primary residences, in the cities and towns that have adopted one",
        "note": "Rhode Island has no statewide homestead exemption. Every homestead exemption in the General Laws is written for one named city or town, and each community decides for itself whether to offer one. Where they exist the design varies enormously: some take a flat dollar amount or a credit off the bill, others take a percentage of assessed value ranging from roughly 5% to 45%. Some towns offer none at all. The only reliable answer comes from your own local tax assessor.",
        "source": "https://municipalfinance.ri.gov/sites/g/files/xkgbur546/files/documents/data/exemptions/Veterans-Senior-Exemptions-Report.pdf",
        "confidence": "S",
        "summary": "Not statewide. Rhode Island homestead exemptions are written city by city, and some towns offer none; your local tax assessor has the answer."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "There is no statewide senior or disability exemption. State law lets each city or town council create exemptions for residents 65 and over and for people who are totally disabled, and it is the local ordinance that sets the amount, the income test if there is one, and how long you must have owned or lived in the home. Reported local benefits range from token flat amounts to tens of thousands of dollars off assessed value, and some communities give a credit or a valuation freeze instead. Separately, the state runs a property tax relief credit claimed on income tax Form RI-1040H, worth up to $700 for tax year 2025 if household income was $40,730 or less and you were 65 or older or disabled, but that is an income tax credit and does not reduce your assessment.",
        "source": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-3/44-3-13.htm",
        "confidence": "P"
      },
      "veteran": {
        "amount": 1000,
        "note": "This is the one exemption with a real statewide floor. Veterans who served in a qualifying conflict period and were honorably discharged, plus their unmarried surviving spouses, get at least $1,000 of assessed value exempted. That floor is small, and the same statute writes in higher figures for many named communities, with local maximums running from a few thousand dollars to over $40,000 of value, so most veterans will qualify for more than the baseline. Larger separate exemptions typically exist for service-connected disability, prisoner of war status, Gold Star parents and specially adapted housing, again at amounts your town sets.",
        "source": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-3/44-3-4.htm",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "The state's property tax relief credit, claimed on Form RI-1040H, is worth up to $700 for tax year 2025 at household income of $40,730 or less, and it is open to renters as well as owners who are 65 or older or disabled. Most communities separately offer exemptions for visually impaired residents, deferral programs, and in some places a freeze on your valuation or rate. Every one of those amounts is set locally, so a figure published for one Rhode Island town tells you nothing about the town next door."
    },
    "dueDates": {
      "installments": 4,
      "note": "State law requires every Rhode Island city and town to offer the option of paying in four equal quarterly installments, free of interest or penalty as long as each is paid on time. The actual due dates are not set statewide: each community fixes them in the resolution that orders the tax levy, usually tied to a fiscal year beginning July 1. A town may require a bill of $100 or less to be paid in one payment, and if you miss an installment it can charge interest or call the whole remaining balance due at once.",
      "source": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-5/44-5-7.htm",
      "confidence": "P"
    },
    "appeal": {
      "body": "your local tax assessor, then the local tax board of review, then Rhode Island Superior Court",
      "deadline": "on or before November 15, and no sooner than 90 days after the first tax payment is due",
      "note": "You start with your own city or town assessor rather than a state board. The assessor has until December 31 to review the appeal and notify you. If you are still unhappy, you appeal to the local tax board of review within 30 days of that decision, or by January 31 if the assessor never issued one. The board must hear the case within 90 days of filing and decide within 45 days of the hearing, and from there you have 30 days to petition the Superior Court in your county.",
      "source": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-5/44-5-26.htm",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "SD": {
    "state": "South Dakota",
    "assessment": {
      "ratio": 0.85,
      "basis": "County directors of equalization value each home at its full and true value, meaning what it would sell for on the open market. That figure is then equalized to 85%, and the resulting taxable value is what the local levies apply to, so a home valued at $120,000 is taxed on $102,000. Agricultural land is the exception and is valued by a productivity formula rather than by sale price.",
      "reappraisalCycle": "South Dakota reassesses every year rather than on a multi-year cycle. Values are set as of the November 1 assessment date, the notice reaches the owner by March 1, and the bill based on that value arrives the following January. Starting with the 2026 notices, a temporary five year law caps growth in total owner-occupied valuation at 3% per county and local property tax budgets at 3% a year.",
      "source": "https://dor.sd.gov/media/oeqheqmi/property-tax-101.pdf",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "owner-occupied primary residences of four or fewer units",
        "note": "South Dakota has no flat dollar homestead exemption. A home you own and live in gets the owner-occupied classification, which lowers only the school general fund levy. County, city and school special education levies are identical for every property, so the saving comes from a lower rate on one part of the bill rather than from exempt value. File the owner-occupied certificate with your county director of equalization by March 15, and once approved it stays with the home until it is sold or the use changes.",
        "source": "https://dor.sd.gov/media/3tvdp2wl/owner-occupied.pdf",
        "confidence": "P",
        "summary": "Not as a dollar amount. A South Dakota home you own and live in gets the owner-occupied classification, which lowers the school general fund levy. File the certificate with the county director of equalization by March 15."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "None of South Dakota's senior and disability programs exempt a set dollar amount of value. The assessment freeze locks in your home's taxable value so later increases are not taxed; for applications due April 1, 2026 you must be 65 or older or disabled, have income under $56,595 in a single-member household or $66,885 in a multiple-member household, have lived in South Dakota five years and in the house at least 200 days last year, and have a home worth less than $514,500 unless you qualified in a prior year. A separate refund program pays back part of the tax for people 65 or older or disabled with 2025 income at or below $17,215 single or $23,265 per household, applied for between May 1 and July 1. A third option for homeowners 70 or older simply delays the tax until the home is sold, collected then as a lien with interest. All these limits are adjusted year to year.",
        "source": "https://dor.sd.gov/media/ipul4avf/freeze-on-assessments-brochure.pdf",
        "confidence": "P"
      },
      "veteran": {
        "amount": 200000,
        "note": "A veteran rated permanently and totally disabled from a service-connected disability who owns and occupies the home has the first $200,000 of its value exempted, and unremarried surviving spouses can qualify too. Apply through the county director of equalization by November 1, and once approved it stays until the property is sold or transferred. A paraplegic veteran, or one who has lost the use of both lower limbs, gets a full exemption from all property tax instead, provided the home is specifically designed for wheelchair use.",
        "source": "https://dor.sd.gov/media/pzopolsk/2026-pt-tax-reduction-programs.pdf",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Non-veteran paraplegic homeowners can get a graduated reduction in the tax due based on income, with an April 1 deadline. A municipal reduction for people 65 or older or disabled cuts city taxes the year after you apply, but only cities that passed an ordinance offer it and Rapid City is currently the only one. Two 2026 laws will also lower owner-occupied bills from 2027: one directs sales tax money to schools, lowering the school owner-occupied levy statewide, and another lets counties adopt a local sales tax whose proceeds must come back as a credit on the county share of owner-occupied bills."
    },
    "dueDates": {
      "installments": 2,
      "note": "Taxes are due and payable January 1 of the year after the assessment, collected by the county treasurer. You can split the bill: pay the first half by April 30 and the second by October 31 and nothing goes delinquent. Miss those and the unpaid half becomes delinquent on May 1 or November 1 and starts accruing monthly interest. Bills of $50 or less must be paid in full by April 30, and when a deadline lands on a weekend it moves to the last working day of that month.",
      "source": "https://dor.sd.gov/media/oeqheqmi/property-tax-101.pdf",
      "confidence": "P"
    },
    "appeal": {
      "body": "local board of equalization, then the county board of equalization, then the Office of Hearing Examiners or circuit court",
      "deadline": "mid-March to the local board, with the county board about three weeks later; the exact dates shift each year",
      "note": "Your assessment notice arrives by March 1 and the clock is short, so read it as soon as it comes. For the 2026 assessment year, appeals were due to the local board by March 12 and to the county board by April 7. You must appeal to the local board first or you forfeit the right to go further, except that owners living outside the local board's jurisdiction and owners in unorganized townships go straight to the county board. A letter, email or signed form PT17 counts, and it must be in the clerk's hands by the deadline, though a postmark by that date is treated as timely. From the county board you have until May 15 to reach the Office of Hearing Examiners, or 30 days to go directly to circuit court, but not both.",
      "source": "https://dor.sd.gov/media/hm2dk2cu/property-owner_2026-pt-appeal-process-guide.pdf",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "DC": {
    "state": "District of Columbia",
    "assessment": {
      "ratio": 1.0,
      "basis": "The District taxes real property on its full estimated market value, so the assessed value and the market value the assessor arrives at are the same number. There is no fractional ratio to apply before the tax rate. Values are set as of January 1 of the year before the tax year starts, and the DC tax year runs October 1 through September 30.",
      "reappraisalCycle": "Every property in the District is revalued every year rather than on a rotation. Owners get a notice of the proposed new assessed value by March 1, which is what starts the appeal clock. If the assessor needs more time for a documented reason, the law lets that notice slip to May 1.",
      "source": "https://code.dccouncil.gov/us/dc/council/code/sections/47-820",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": 91950,
        "appliesTo": "assessed value on an owner-occupied principal residence of no more than five units",
        "note": "The Homestead Deduction takes a flat dollar amount off your assessed value before the tax rate is applied. For tax year 2026 that is $91,950, worth about $781 off the annual bill at the residential rate. The figure is reset upward most years, so confirm the current number. Timing matters: an approved application filed between October 1 and March 31 gives you the full year benefit, while one filed between April 1 and September 30 gives you half the benefit on the second half bill and the full amount in later years.",
        "source": "https://otr.cfo.dc.gov/page/real-property-tax-reliefs-credits-and-deductions",
        "confidence": "P",
        "summary": "Yes. The District's Homestead Deduction takes $91,950 off assessed value for tax year 2026, worth about $781 off the annual bill."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 163500,
        "eligibility": "This program cuts the property tax itself by 50% instead of exempting a dollar amount of value. You qualify if you are 65 or older or disabled, your name is on the deed for at least half the property, and the home is your principal residence. Total household federal adjusted gross income for 2024 must be under $163,500 for tax year 2026, counting everyone living there except tenants paying market rent under a written lease. Qualifying households also get the Senior Assessment Cap Credit, which holds the taxable assessment increase to 2% a year instead of the 10% cap that applies to other homestead properties.",
        "source": "https://otr.cfo.dc.gov/page/real-property-tax-reliefs-credits-and-deductions",
        "confidence": "P"
      },
      "veteran": {
        "amount": 445000,
        "note": "A veteran rated by the VA as totally and permanently disabled from a service-connected condition, or paid at the 100% rate for unemployability, can take $445,000 off the assessed value of a principal residence. The veteran must hold at least half the ownership on the deed, be domiciled in the District, and household 2024 adjusted gross income must be under $163,500 for tax year 2026. Taking this rules out the regular Homestead Deduction, the senior or disabled relief, and the Assessment Cap Credit, so it is worth comparing before applying. Since October 2025 an eligible surviving spouse can claim the same amount, and applications go through the Mayor's Office of Veterans Affairs rather than the tax office.",
        "source": "https://otr.cfo.dc.gov/page/real-property-tax-reliefs-credits-and-deductions",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "There is no separate owner-occupancy credit, but homestead properties get an Assessment Cap Credit that stops the property being taxed on more than a 10% rise in assessed value in a year. It does not lower the assessment on your notice; it shows up as an automatic credit on the bill. Owners who pay for private trash collection can claim a trash credit worth $136 for 2026. Lower income seniors can defer tax at 6% interest, or at 0% if 75 or older with 25 years in the District, capped at 25% of the assessment. Renters and owners with modest incomes may also qualify for the Schedule H credit of up to $1,425."
    },
    "dueDates": {
      "installments": 2,
      "note": "DC bills in two halves, the first due on or before March 31 and the second on or before September 15. The law also guarantees you at least 30 days between the date a bill is issued and the date payment is required, so a late bill pushes your deadline out rather than putting you straight into delinquency.",
      "source": "https://code.dccouncil.gov/us/dc/council/code/sections/47-811",
      "confidence": "P"
    },
    "appeal": {
      "body": "the Real Property Assessment Division (first-level review), then the Real Property Tax Appeals Commission, then DC Superior Court",
      "deadline": "April 1 of the year before the tax year begins",
      "note": "You have to start with the assessor. The first level review is a conversation with the appraiser who valued your property, in person, by phone or in writing, and it only works if you bring real evidence such as comparable sales rather than an opinion that the number feels high. Every DC owner can request a free copy of their property worksheet and a sales list for their neighborhood to build that case. If the decision does not satisfy you, you have 45 days to file with the Real Property Tax Appeals Commission, which will not hear a case that skipped the first level. People who just bought a property get a separate window and can petition within 45 days of the purchase date.",
      "source": "https://code.dccouncil.gov/us/dc/council/code/sections/47-825.01a",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "ME": {
    "state": "Maine",
    "assessment": {
      "ratio": null,
      "basis": "Maine towns assess property at its just value, which the state says is the same thing as market value, fixed as of April 1 each year. There is no single statewide assessment ratio, because each municipality certifies its own ratio of local assessed value to just value and that number drifts as the market moves between revaluations. State law sets a floor rather than a fixed number: a town is expected to keep assessments at a minimum of 70% of just value and no higher than 110%. So the same house can be assessed at a different percentage of market value in two neighboring towns.",
      "reappraisalCycle": "Maine has no statewide reappraisal schedule. A town revalues when its own officials decide assessments have drifted too far from market value, and a full revaluation by an outside firm usually requires a town vote to fund it. Maine Revenue Services specifically calls it a myth that the State will step in and order a revaluation when a town's ratio drops below 70%. In between, the local assessor reviews records each year, adds new construction and watches sales.",
      "source": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/revalbrochure.pdf",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": 25000,
        "appliesTo": "just value on a permanent resident's home",
        "note": "There is a wrinkle worth understanding. The exemption removes up to $25,000 of just value, but what comes off your local assessed value depends on your town's certified ratio: the assessor multiplies $25,000 by that ratio, so a town assessing at 91% of market value takes off $22,750 instead of the full $25,000. That sounds like a smaller break, but a town with a lower ratio also carries a higher tax rate, so the dollar saving works out about the same. You must have owned a home in Maine for the 12 months before applying and occupy it as your permanent residence on April 1. Camps and vacation homes do not qualify. Apply once with your town assessor on or before April 1.",
        "source": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/Bulletin%20no.%2035_final.pdf",
        "confidence": "P",
        "summary": "Yes. Maine's homestead exemption removes up to $25,000 of just value from a permanent resident's home, adjusted by the town's certified ratio. Apply once with the town assessor by April 1."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 80000,
        "eligibility": "Maine gives seniors no dollar exemption off their assessment. What it offers is the State Property Tax Deferral Program, which postpones the bill rather than shrinking it. You qualify if you are 65 or older, or unable to work because of a permanent disability, your income for the prior year was under $80,000, and your liquid assets are under $100,000 for a sole owner or $150,000 where a home has more than one owner. Retirement accounts such as an IRA or 401(k) do not count toward the asset test. The State pays your town, and the deferred taxes plus interest come due when you sell, move or die. Apply with your municipal assessor between January 1 and April 1.",
        "source": "https://legislature.maine.gov/legis/statutes/36/title36sec6251.html",
        "confidence": "P"
      },
      "veteran": {
        "amount": 6000,
        "note": "A veteran who served during a recognized war period and is 62 or older, or who is receiving 100% disability compensation for a service-connected condition, gets $6,000 of just value exempted. The same amount is available to an unremarried surviving spouse, minor child, or in some cases the parent of a deceased veteran. A veteran who received a federal grant for a specially adapted housing unit gets a much larger exemption of $50,000 of just value. Like the homestead exemption, these amounts are adjusted by the town's certified ratio, and you can hold a veteran exemption and the homestead exemption at the same time.",
        "source": "https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/property-tax-relief-programs/property-tax-exemptions",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "The Property Tax Fairness Credit is a refundable credit claimed on your Maine income tax return, not a reduction in your assessment, so it never appears on your tax bill. For tax year 2025 it is worth up to $1,000, or up to $2,000 if you are 65 or older, and up to $2,000 or $4,000 for veterans rated 100% disabled. You generally need property tax above 4% of your total income, or rent above 26.67% of it. Maine also exempts $4,000 of just value for a person determined to be legally blind. Note that the senior Property Tax Stabilization Program no longer exists: the statute now applies only to the year that began April 2023, so it cannot be claimed today."
    },
    "dueDates": {
      "installments": null,
      "note": "Maine sets no statewide due date and no statewide number of installments. Each municipality votes its own payment dates when it raises the tax, along with the dates interest starts and the taxes become delinquent, so a town may bill once a year, twice, or quarterly. Check your own tax bill or town office. Towns may also vote a discount of up to 10% for taxpayers who pay early.",
      "source": "https://legislature.maine.gov/legis/statutes/36/title36sec505.html",
      "confidence": "P"
    },
    "appeal": {
      "body": "your local assessors, then the municipal board of assessment review or the county commissioners, then Superior Court",
      "deadline": "185 days after the commitment date",
      "note": "Start by asking your local assessors in writing for an abatement, and note the clock runs from the date the town commits the tax roll, which is not the same as the date on your bill. If the assessors say no, you have 60 days from that notice to appeal to your town's board of assessment review, or to the county commissioners if your town has not created one. Silence counts as a denial: if the assessors do not answer within 60 days, the application is treated as denied and your appeal clock starts. While an appeal is pending you must keep paying the undisputed part of your taxes or the appeal is put on hold.",
      "source": "https://legislature.maine.gov/legis/statutes/36/title36sec841.html",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "NH": {
    "state": "New Hampshire",
    "assessment": {
      "ratio": null,
      "basis": "New Hampshire assessors value property at its full and true value, which is a 100% of market value standard on paper rather than a fractional assessment. Property tax here is assessed and billed entirely by cities and towns, so the assessing officials you deal with work for your municipality and not for the state. Because actual town assessments sit above or below full value depending on how long ago that town last revalued, no single statewide ratio is honest, which is why none is shown.",
      "reappraisalCycle": "Each municipality must reappraise all its real estate to full and true value at least once every fifth year. Between those revaluations the market moves while the assessment card stays put, so the state runs an annual sales-to-assessment study and publishes a separate equalization ratio for every town. Values are fixed as of April 1 each year, and the property tax year runs April 1 to March 31.",
      "source": "https://gc.nh.gov/rsa/html/V/75/75-8-a.htm",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "",
        "note": "New Hampshire grants no across-the-board homestead exemption to owner-occupants. Every property tax exemption in state law is targeted at a specific group, such as people 65 and older, people receiving Social Security disability benefits, and people who are legally blind or deaf. Most of those are local options, meaning your town has to vote to offer one before you can claim anything, and the town also picks the dollar amount. The state helps lower income homeowners through a rebate program instead.",
        "source": "https://gc.nh.gov/rsa/html/NHTOC/NHTOC-V-72.htm",
        "confidence": "S",
        "summary": "No. New Hampshire has no across-the-board homestead exemption; its exemptions target specific groups, and most are local options your town must vote to offer."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "The elderly exemption is adopted town by town, and each town sets its own dollar amounts for three age bands: 65 to 74, 75 to 79, and 80 and over. State law only sets floors. No age band may be exempted by less than $5,000 of assessed value, and a town cannot set its income cutoff below $13,400 for a single person or $20,400 for a married couple, or its net asset cutoff below $35,000 excluding your home and up to two acres. You also need three consecutive years of New Hampshire residency and must own the home yourself or have been married five years to the owner. A separate local-option exemption covers people eligible for Social Security disability benefits, again in an amount each town chooses.",
        "source": "https://gc.nh.gov/rsa/html/V/72/72-39-b.htm",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "New Hampshire helps veterans with credits subtracted from the tax bill itself, not with exemptions that reduce assessed value. The standard veterans' credit is $50, and a town may vote to raise it to anywhere from $51 to $750, and may extend that same amount to all veterans regardless of wartime service. A veteran rated totally and permanently disabled from service connection receives a standard $700 credit, which a town may vote up as high as $5,000. Separately, a qualifying veteran who owns a home specially adapted through a VA adapted housing grant is exempt from all property taxation on that homestead.",
        "source": "https://gc.nh.gov/rsa/html/V/72/72-28.htm",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "A legally blind resident gets at least $15,000 of assessed value exempted and a town may vote a larger amount; a town may separately adopt a $15,000 exemption for deaf or severely hearing impaired residents. Towns may also adopt an optional combat service credit of $50 to $500. If you are 65 or older or on Social Security disability and the bill is causing real hardship, local assessors can defer taxes at 5% annual interest up to 85% of your equity, which postpones the bill rather than forgiving it. The state also rebates part of the state education property tax for low and moderate income homeowners, claimed directly from the Department of Revenue Administration between May 1 and June 30 rather than from your town."
    },
    "dueDates": {
      "installments": null,
      "note": "There is no single statewide due date, because the billing schedule is a local choice. Under the default in state law a town sends one annual bill and interest starts December 1. Most municipalities have instead voted to bill twice a year, with a July 1 payment computed from half the prior year's rate and the balance due December 1. A smaller group running a July to June fiscal year bills quarterly, due July 1, October 1, January 2 and March 31, so check your own tax collector.",
      "source": "https://gc.nh.gov/rsa/html/V/76/76-15-a.htm",
      "confidence": "P"
    },
    "appeal": {
      "body": "your local selectmen or assessors, then either the Board of Tax and Land Appeals or the county superior court",
      "deadline": "March 1 following the notice of tax to apply to the town, then September 1 to appeal further",
      "note": "You start with your own town, not the state. File a written abatement application with the selectmen or assessors by March 1 after the final tax bill goes out. They must grant or deny it in writing by July 1, and if they never answer, the law treats the silence as a denial. From there you pick one of two paths, the Board of Tax and Land Appeals for a $65 filing fee or a petition to the county superior court, and either filing must be in by September 1. You may use one path or the other for a given year, not both.",
      "source": "https://gc.nh.gov/rsa/html/V/76/76-16.htm",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "DE": {
    "state": "Delaware",
    "assessment": {
      "ratio": null,
      "basis": "Delaware has no single statewide assessment percentage. State law says all taxable property is assessed at its fair market value as of the date of the county's most recent reassessment base year, so each county is at 100% of value but of a different year's market. After recent court-ordered reassessments, New Castle County values property as of July 2024 and Kent and Sussex as of mid-2023. Because the base-year dates differ, one statewide ratio cannot honestly be published. Note that Delaware's state government levies no property tax at all: counties, school districts and municipalities do.",
      "reappraisalCycle": "Since 2023 state law has required every county to reassess all real property at least once every five years, with the clock restarting when a county board certifies the completed reassessment. All three counties recently finished court-ordered reassessments, replacing base years that had been frozen since 1983 in New Castle County and 1974 in Sussex County. Between reassessments a property's value changes only for new construction, a change to the property, or correction of an error.",
      "source": "https://delcode.delaware.gov/title9/c083/sc01/index.html",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "",
        "note": "Delaware has no general homestead exemption. The state exemption chapter covers government, religious, educational, charitable and specifically named organizations' property, and contains nothing that shelters an ordinary owner-occupied home from county, school or municipal tax. Relief comes instead through the age-65 and disabled-veteran school tax credits and through county-level exemptions that carry income limits.",
        "source": "https://delcode.delaware.gov/title9/c081/sc01/index.html",
        "confidence": "S",
        "summary": "No. Delaware has no general homestead exemption; relief comes through the age-65 and disabled-veteran school tax credits and county-level exemptions with income limits."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "The statewide benefit for people 65 and older is the Senior School Property Tax Credit, a credit against the school portion of the bill rather than an exemption of value. It pays 50% of regular school property taxes on a primary residence, capped at $500 a year, with no income test. You must be 65 by the start of the tax year and meet a domicile test: no waiting period if you were domiciled in Delaware before 2013, three years if you moved in between 2013 and 2017, and ten consecutive years if you arrived in 2018 or later. Apply to your county assessment office by April 30. Separately, each county runs its own income-limited exemption of assessed value, and the amounts differ sharply: New Castle County removes up to $173,000 of assessed value from county tax for owners 65 and over with income of $65,000 or less, while Sussex County removes up to $229,000 for owners 65 and over or disabled with non-Social-Security income under $6,000 single or $7,500 married.",
        "source": "https://finance.delaware.gov/senior-relief/",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "Delaware's Disabled Veterans School Property Tax Credit wipes out 100% of the non-vocational school district property tax on a principal residence, so the benefit is a share of the bill rather than a fixed amount of exempted value. You qualify with a 100% service-connected permanent and total disability rating, including individual unemployability, and three years of Delaware domicile, and you cannot claim this and the senior school credit at the same time. Applications are due April 30 and do not have to be refiled each year. New Castle County goes further and grants qualifying veterans a full exemption from county property tax as well.",
        "source": "https://finance.delaware.gov/disabled-veterans/",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Sussex County also runs a property tax subsidy program that exempts the first $16,000 of taxable assessment for owners with income under $15,800 single or $20,000 married and liquid assets under $15,000, with a five year county residency test. New Castle County's elderly and disability exemptions are filed by June 1 rather than April 30, so deadlines are not uniform. Because these programs are county ordinances, the amounts and income limits change from county to county and are reset after each reassessment."
    },
    "dueDates": {
      "installments": 1,
      "note": "Delaware bills once a year, not in installments. Counties issue bills in the summer and the entire annual amount is due by September 30 in all three counties. Kent and Sussex add a 1.5% penalty per month on anything unpaid after that date. State law lets a county accept quarterly or more frequent payments if it chooses.",
      "source": "https://www.kentcountyde.gov/My-Government/Departments/Finance/Assessment-FAQs",
      "confidence": "P"
    },
    "appeal": {
      "body": "your county board of assessment, then Delaware Superior Court",
      "deadline": "set by each county, not statewide: New Castle March 14, Kent the last working day in January, Sussex March 15",
      "note": "You appeal the assessed value, not the tax rate or the size of your bill, and the burden is on you to show substantial overvaluation with evidence such as arm's length comparable sales or an appraisal keyed to the county's base-year date. In New Castle and Sussex counties you generally cannot introduce new evidence at the hearing that was not filed with your appeal form. A board decision can be appealed to Superior Court within 30 days. An appeal filed in one winter affects the following tax year's bill, so missing the window means waiting a full year.",
      "source": "https://sussexcountyde.gov/sites/default/files/PDFs/BOAR_Guidelines_Filing_Appeal.pdf",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "HI": {
    "state": "Hawaii",
    "assessment": {
      "ratio": 1.0,
      "basis": "Hawaii has no state property tax at all. The state constitution reserves every function, power and duty relating to real property taxation exclusively to the counties, so there is no statewide assessment rule to quote. In practice all four counties assess at 100% of fee simple market value rather than a fraction of it. The figure shown here is that shared county practice, not a rule set by the state.",
      "reappraisalCycle": "Every county revalues property every year using mass appraisal, so there is no multi-year reassessment cycle anywhere in Hawaii. The date the value locks in differs by county: Honolulu and Kauai set values as of October 1 and mail notices in December, while Hawaii County and Maui set values as of January 1 and mail notices by March 15. All four apply that value to a fiscal year running July 1 through June 30.",
      "source": "https://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property-Tax/Assessment/General-Info",
      "confidence": "S"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "an owner-occupied principal residence, claimed with the county rather than the state",
        "note": "There is no statewide homestead exemption, because there is no state property tax for one to apply to. Each county writes its own home exemption and the amounts are far apart, so no single number is honest. For the 2026 to 2027 tax year Honolulu exempts $120,000 of assessed value, Maui exempts $300,000, and Kauai exempts $220,000. Hawaii County also grants a home exemption that increases with the owner's age but does not publish the figure on its public web pages. Maui additionally requires you to occupy the home more than 270 days a year and to have filed a Hawaii resident income tax return showing a Maui County address.",
        "source": "https://realproperty.honolulu.gov/tax-relief-and-forms/exemptions/home-exemption/",
        "confidence": "P",
        "summary": "Yes, set by each county. Hawaii has no statewide exemption; for the 2026 to 2027 tax year Honolulu exempts $120,000 of assessed value, Maui $300,000 and Kauai $220,000."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "Age-based increases exist in every county, but the amounts and qualifying ages differ enough that no statewide figure exists. Honolulu raises the home exemption to $160,000 for owners 65 or older, with further increases already scheduled for July 2027. Kauai raises it to $240,000 at age 60 and $260,000 at 70, adds a further $120,000 exemption for households under 80% of the county median income, and separately exempts $50,000 for owners who are blind, deaf or totally disabled. Hawaii County uses an age-graduated exemption as well but does not publish the amounts online.",
        "source": "https://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property-Tax/Assessment/ExemptionTax-Relief-Information",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "Every county gives a large break to veterans rated totally disabled from service-connected injuries, but it is written as wiping out the bill rather than as a fixed dollar exemption. Honolulu exempts the home from real property tax entirely except for the minimum tax that applies to every parcel. Kauai does the same for veterans rated 80% or more disabled, leaving a $150 minimum tax, and gives a $50,000 exemption to veterans rated under 80%. Hawaii County and Maui run their own disabled veteran exemptions under their county codes.",
        "source": "https://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property-Tax/Assessment/ExemptionTax-Relief-Information",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Two county programs cap what owner-occupants pay instead of exempting a slice of value. Hawaii County places qualifying owner-occupants in a homeowner tax class that carries the lowest rate and holds assessed value increases to no more than 3% a year. Kauai runs a home preservation limit that caps the bill at 3% of the owners' combined gross income or $500, whichever is higher. Neither is statewide, and neither converts into a dollar exemption."
    },
    "dueDates": {
      "installments": 2,
      "note": "There is no state property tax bill in Hawaii, but all four counties have independently settled on the same schedule. The tax year runs July 1 through June 30 and the bill is split into two equal halves. The first is mailed around July 20 and due August 20, and the second is mailed around January 20 and due February 20. Missing a due date triggers county penalties and interest, and filing an assessment appeal does not pause the obligation to pay.",
      "source": "https://www.mauicounty.gov/1111/Dates-to-Remember",
      "confidence": "P"
    },
    "appeal": {
      "body": "your county Board of Review, then the state Tax Appeal Court",
      "deadline": "set by each county: Honolulu January 15, Kauai December 1 to 31 only, Hawaii County and Maui April 9",
      "note": "You start with the county Board of Review, an informal hearing before five community volunteers appointed locally. If you lose there you have 30 days from the written decision to take it to the state Tax Appeal Court. Hawaii County and Honolulu each require a $50 non-refundable deposit per appeal, and a separate appeal is needed for each tax year. An amended assessment notice generally reopens a 30 day window. Paying on time is still required while the appeal is pending, and any reduction is credited back afterward.",
      "source": "https://hawaiipropertytax.com/appeal-information/",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "ND": {
    "state": "North Dakota",
    "assessment": {
      "ratio": 0.045,
      "basis": "North Dakota runs a home value through two steps before any mill rate touches it. The assessor sets true and full value, meaning what the house would sell for, and 50% of that becomes the assessed value. A 9% residential rate is then applied to the assessed value, and the result is the taxable value that mill levies are charged against. The two steps multiply out to 4.5% of market value, so a $275,000 home carries a taxable value of $12,375. Commercial and agricultural property use 10% instead of 9% at the second step.",
      "reappraisalCycle": "There is no multi-year reappraisal cycle. Every parcel is listed and valued each year with reference to its value on February 1, and assessors are expected to complete that work in the twelve months before April 1. The State Board of Equalization then compares each district against a sales ratio study each August and can order values up or down where a district is out of line.",
      "source": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/property-tax/dates-procedures-for-assessment-of-real-property-guideline.pdf",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "any North Dakota homeowner living in the home as a primary residence",
        "note": "North Dakota does not give ordinary homeowners an exemption that carves dollars out of the assessment. The equivalent relief is the Primary Residence Credit, which subtracts up to $1,600 straight off the tax bill rather than reducing value. There are no age or income limits and only one credit is allowed per household, but you have to apply online with the Tax Commissioner between January 1 and April 1 each year, and the credit can never be larger than the tax you owe.",
        "source": "https://www.tax.nd.gov/prc",
        "confidence": "P",
        "summary": "Not as an exemption. North Dakota's Primary Residence Credit takes up to $1,600 off the tax bill; apply online with the Tax Commissioner between January 1 and April 1 each year."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 70000,
        "eligibility": "The Homestead Property Tax Credit is open to owners 65 or older, or permanently and totally disabled at any age, who live in and have an ownership interest in the home. It cuts the taxable value of the homestead on a two step income scale rather than by a flat amount. Income of $40,000 or less removes 100% of taxable value, capped at $9,000 of taxable value, which the state describes as about $200,000 of true and full value. Income from $40,001 to $70,000 removes 50%, capped at $4,500 of taxable value, or about $100,000 of market value. There is no asset limit for homeowners, and the application goes to your local assessor or county director of tax equalization by April 1.",
        "source": "https://www.tax.nd.gov/homestead-property-tax-credit",
        "confidence": "P"
      },
      "veteran": {
        "amount": null,
        "note": "Veterans with a service-connected disability rating of 50% or more, or an extra schedular rating paid at the 100% level, get a credit that lowers the taxable value of their home in proportion to that rating. The reduction runs in steps from $4,500 of taxable value at a 50% rating up to $9,000 at 100%, so no single figure applies to everyone. A surviving spouse can continue to claim it, and a spouse receiving VA dependency and indemnity compensation receives the full amount. Apply through your local assessor or county director of tax equalization by April 1.",
        "source": "https://www.tax.nd.gov/property-tax-exemptions-credits/property-tax-credits/disabled-veterans-property-tax-credit",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "The Primary Residence Credit is the state's main owner-occupied relief, worth up to $1,600 against the bill and capped at the tax actually due. It stacks with the homestead and disabled veteran credits, so an owner approved for one of those can still apply it against whatever balance is left. Separately, state law now caps how fast local property tax bills can grow: a taxing district may not raise the dollars it levies by more than 3% a year without voter approval, though it can carry forward unused room from the five preceding years and bond payments are excluded."
    },
    "dueDates": {
      "installments": 2,
      "note": "North Dakota bills once a year and lets you split it in half. The whole year's tax becomes due January 1 following the year it was levied, the first half goes delinquent after March 1 and the second after October 15, with penalties added at each missed date. If you pay the full year on or before February 15 the county treasurer takes 5% off the general real estate taxes, and that discount is calculated before the Primary Residence Credit is subtracted.",
      "source": "https://ndlegis.gov/cencode/t57c20.pdf",
      "confidence": "P"
    },
    "appeal": {
      "body": "your local board of equalization, then the county board, then the State Board of Equalization",
      "deadline": "April for the local board, then the first 10 days of June for the county board",
      "note": "North Dakota appeals are heard at scheduled meetings rather than filed on a form, and you have to start at the bottom of the ladder. Your assessment notice must tell you the date, time and place of both the local and the county board meetings, so that notice is the thing to watch for. City boards meet within the first 15 days of April and township boards sometime during April. The State Board meets the second Tuesday in August but will only look at your individual parcel if you already took it to the local and county boards. If the problem is a factual error or an assessment that is simply unjust, you can also file an abatement application with the county auditor by November 1 of the year following the year the tax became delinquent.",
      "source": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/property-tax/dates-procedures-for-assessment-of-real-property-guideline.pdf",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "VT": {
    "state": "Vermont",
    "assessment": {
      "ratio": null,
      "basis": "Vermont towns are supposed to list every property at 100% of fair market value as of April 1, so in theory the ratio is 1.0. In practice values drift between reappraisals, so the state runs an annual equalization study and gives each town a Common Level of Appraisal, the ratio of listed values to actual sale prices over the prior three years. For the education tax the state uses that figure to adjust the town's rate up or down. A town listing at roughly half of market value gets a proportionally higher education rate rather than higher assessed values, which is why no single statewide ratio is honest: town figures range from about 48% to 100%.",
      "reappraisalCycle": "Since January 2025 every Vermont town must reappraise at least once every six years, unless the state approves a longer gap. When a town completes a reappraisal its Common Level of Appraisal resets to 100%. From January 2031 towns will have to reappraise jointly with the other towns in their regional assessment district rather than on their own.",
      "source": "https://tax.vermont.gov/municipal-officials/listers-and-assessors/reappraisals",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "a Vermont resident's principal dwelling, owned and occupied on April 1",
        "note": "Vermont has no dollar homestead exemption. Instead the statewide education property tax has two rates, homestead and nonhomestead, and filing Form HS-122 each year is what puts your house in the homestead category. The declaration is due April 15 and is still accepted through October 15; if you never file it your town bills the property at the nonhomestead rate. Do not assume homestead is always cheaper: the nonhomestead rate is a single statewide figure while the homestead rate is built from your own school district's per pupil spending, so in some districts the homestead rate comes out higher.",
        "source": "https://tax.vermont.gov/property/homestead-declaration",
        "confidence": "P",
        "summary": "No dollar exemption. Filing Vermont Form HS-122 by April 15 puts your home in the homestead category for the statewide education tax, which is not always the cheaper rate."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": 115400,
        "eligibility": "Vermont's relief for lower income homeowners is not an age or disability exemption and it does not remove value from your assessment. It is an income-based Property Tax Credit that the state pays straight to your town to cut the education tax on the bill, and it is open to any qualifying homeowner regardless of age. You must have been domiciled in Vermont for the whole tax year, owned and occupied the home on April 1, filed the Homestead Declaration, and not be claimed as someone else's dependent. The household income ceiling is $115,400 for 2025 income, and the credit is capped at $5,600 against the state education portion plus $2,400 against the municipal portion. Claim it on Form HS-122 by April 15; filing late up to October 15 costs a $150 fee, and after that any credit is mailed to you instead of applied to your town bill.",
        "source": "https://tax.vermont.gov/property/property-tax-credit",
        "confidence": "P"
      },
      "veteran": {
        "amount": 10000,
        "note": "State law exempts at least $10,000 of appraisal value on the home of a veteran who receives VA disability compensation at 50% or more, a VA pension for a non service-connected disability, or permanent medical military retirement, and the same exemption passes to an unremarried surviving spouse or minor children. A town can vote to raise the exemption to as much as $40,000, so the amount depends on where you live. It comes off both the municipal and the education grand lists, so it lowers both halves of the bill. Apply to the Vermont Office of Veterans Affairs by May 1 each year with your VA Summary of Benefits letter; it is not automatic.",
        "source": "https://tax.vermont.gov/property-owners/exemptions",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Vermont has no owner-occupancy credit. The equivalent benefit is the homestead classification you get by filing Form HS-122, plus the income-based Property Tax Credit. Note that the education tax rate you pay depends on your school district's spending per pupil and on your town's Common Level of Appraisal, so two identical houses in different towns can face very different rates."
    },
    "dueDates": {
      "installments": null,
      "note": "There is no statewide due date in Vermont. Your town mails one bill a year, generally about 30 days before the first payment is due, and the town decides whether it is paid in one lump sum or in installments; state law lets a town collect in up to four. Payment goes to the town treasurer or tax collector, never to the Department of Taxes.",
      "source": "https://tax.vermont.gov/property/tax-bill",
      "confidence": "P"
    },
    "appeal": {
      "body": "your town's listers or assessor (grievance), then the Board of Civil Authority",
      "deadline": "14 calendar days after the listers mail their grievance decision",
      "note": "The process starts locally. Your town mails a change of appraisal notice in June listing a grievance date, and you must get a written appeal to the listers on or before that date to preserve your rights. The listers then mail their decision, and you have 14 calendar days from that mailing to lodge a written appeal with the town clerk for the Board of Civil Authority, which must begin hearings within 14 days after the appeal window closes. If you disagree with that board, you have 30 days from the mailing of its decision to appeal either to a state appraiser or to the Vermont Superior Court.",
      "source": "https://tax.vermont.gov/lister-assessor/2026-lister-calendar",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "AK": {
    "state": "Alaska",
    "assessment": {
      "ratio": 1.0,
      "basis": "Alaska has no statewide property tax on homes. Property tax is levied only by boroughs and cities, and the large parts of the state that sit in the Unorganized Borough have no property tax at all. Where a local tax does apply, state law requires the assessor to value property at its full and true value as of January 1, meaning the price it would fetch in an open sale between a willing buyer and a willing seller, so taxable value is 100% of market value with no fractional ratio.",
      "reappraisalCycle": "There is no statewide reappraisal cycle. State law requires an assessment roll every year but allows a systematic reevaluation only when the local governing body passes a resolution directing one. In practice each borough picks its own physical inspection cycle, running three to six years, with Anchorage and Matanuska-Susitna on six years and Kodiak Island and Haines on three.",
      "source": "https://www.akleg.gov/basis/statutes.asp?media=print&secStart=29.45.100&secEnd=29.45.200",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "owner-occupied residential property, where the local borough or city has voted one in",
        "note": "Alaska has no mandatory statewide homestead exemption. State law instead gives each municipality the option to exempt residential property, and that option must be adopted by ordinance and then ratified by the voters. The optional exemption is capped at $75,000 of assessed value for any one residence, and a municipality that adopts it may raise its own cap each year by the increase in the Consumer Price Index for Urban Alaska. Because the amount is a local choice within that ceiling, no single figure applies across Alaska.",
        "source": "https://www.akleg.gov/basis/statutes.asp?media=print&secStart=29.45.010&secEnd=29.45.060",
        "confidence": "P",
        "summary": "Not statewide. Alaska lets each municipality adopt, with voter ratification, a residential exemption of up to $75,000 of assessed value."
      },
      "seniorDisabled": {
        "amount": 150000,
        "incomeLimit": null,
        "eligibility": "This is the one property tax break Alaska sets at the state level, and every municipality that levies a property tax must grant it. The first $150,000 of assessed value is exempt on a home owned and occupied as the primary residence by a resident who is 65 or older, is a disabled veteran, or is at least 60 and the widow or widower of someone who qualified on either ground. There is no income test in the statute, though a municipality may require that the applicant be eligible for the Permanent Fund Dividend. You must apply in writing, only one exemption is allowed per property, and each municipality sets its own filing deadline, so check with your local assessor.",
        "source": "https://www.akleg.gov/basis/statutes.asp?media=print&secStart=29.45.030&secEnd=29.45.035",
        "confidence": "P"
      },
      "veteran": {
        "amount": 150000,
        "note": "Alaska has no separate veteran exemption. Disabled veterans qualify through the same mandatory $150,000 exemption that covers seniors, so the two do not stack and only one exemption may be granted per property. The disability must have been incurred or aggravated in the line of duty and rated at 50% or more, and the veteran must be an Alaska resident separated under conditions other than dishonorable. Alaska Territorial Guard service counts on the same terms. A surviving spouse aged 60 or older qualifies automatically, and a municipality may by voter-approved ordinance extend it to a younger surviving spouse.",
        "source": "https://www.akleg.gov/basis/statutes.asp?media=print&secStart=29.45.030&secEnd=29.45.035",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "On top of the mandatory $150,000, a municipality may by voter-approved ordinance exempt all of the assessed value above $150,000 for the same group, which in effect wipes out the bill on the home. A municipality may also grant relief beyond $150,000 in cases of hardship, and may offer a deferral, not an exemption, for someone who has lived in the home at least ten straight years with income at or below the federal poverty guidelines for Alaska; that deferred tax stays interest free and comes due only when ownership transfers. Seniors and disabled veterans who rent rather than own can apply to the state for a property tax equivalency payment by January 15."
    },
    "dueDates": {
      "installments": null,
      "note": "Alaska sets no statewide payment date. State law requires each municipality to fix its levy rate before June 15 and mail tax statements by July 1, but the actual payment and delinquency dates are set locally. State law contemplates that a municipality may allow two installments but does not require it, so whether you get one bill or two depends on where you live. Recent due dates among the larger boroughs spread from late June to November 1.",
      "source": "https://www.akleg.gov/basis/statutes.asp?media=print&secStart=29.45.230&secEnd=29.45.250",
      "confidence": "P"
    },
    "appeal": {
      "body": "your local board of equalization, appointed by the borough or city governing body",
      "deadline": "30 days after the date the assessment notice was mailed",
      "note": "Alaska sets this deadline in state law, so the 30 day window is the same in every borough and city, which is unusual for Alaska. File a written appeal with the assessor stating your grounds; miss the window and your right to appeal ends unless the board finds you were unable to comply. Two things work differently: if your assessment was corrected or reassessed after a disaster the window is only 10 days, and if the dispute is over whether the property is taxable at all rather than what it is worth, the assessor's decision goes directly to superior court instead of the board.",
      "source": "https://www.akleg.gov/basis/statutes.asp?media=print&secStart=29.45.100&secEnd=29.45.200",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  },
  "WY": {
    "state": "Wyoming",
    "assessment": {
      "ratio": 0.095,
      "basis": "Wyoming values real property at fair market value as of January 1, then applies an assessment rate to get the taxable value the tax is actually charged on. Residential property is assessed at 9.5% of market value, so a home worth $400,000 has a taxable value of $38,000 before any exemptions come off. Voters approved a constitutional amendment in November 2024 making residential property its own class and allowing a separate owner-occupied subclass, but the legislature has not set a different rate for it, so 9.5% still applies to every home.",
      "reappraisalCycle": "County assessors update every property's value every year, so Wyoming has no multi-year cycle where values sit frozen and then jump. On top of that annual update, assessors must complete a detailed review of each property's physical characteristics at least once every six years. The state runs one mass appraisal system across all 23 counties and can order corrective action when a county's values fall outside state standards.",
      "source": "https://wyo-prop-div.wyo.gov/residential",
      "confidence": "P"
    },
    "homestead": {
      "general": {
        "amount": null,
        "appliesTo": "owner-occupied single family homes and the improved land they sit on",
        "note": "Wyoming's main homeowner break is a percentage of value rather than a flat exemption. Twenty-five percent of the fair market value of a single family residence and its improved land is exempt, and that reaches only the first $1,000,000 of value, capping the benefit at $250,000 of exempted value. Starting with tax year 2026 you must actually live in the home at least eight months of the year to qualify, with an exception for active duty military. Two further exemptions limit how fast your assessed value can climb, holding the yearly increase to 4% unless you bought the property in the prior year or added new construction.",
        "source": "https://wyoleg.gov/statutes/compress/title39.pdf",
        "confidence": "P",
        "summary": "Yes, as a percentage. Wyoming exempts twenty-five percent of the fair market value of a single family home, on up to $1,000,000 of value, for owners who live there at least eight months a year."
      },
      "seniorDisabled": {
        "amount": null,
        "incomeLimit": null,
        "eligibility": "Wyoming helps older and lower income owners with percentage exemptions and cash refunds rather than a flat exemption. Owners 65 or older who have paid Wyoming residential property tax for at least 25 years can exempt 50% of the home's fair market value, limited to the first $3,000,000, and cannot stack it with the 25% homeowner exemption on the same property in the same year. The separate statewide Property Tax Refund Program pays money back after the bill is paid: you must have paid on time, lived in Wyoming five years, occupied the home at least nine months, and have household income no higher than 145% of the median for your county or the state, whichever is greater, with an asset test on top. The refund is capped at 75% of your prior year bill or half your county's median residential property tax, whichever is smaller, and applications are due the first Monday in June.",
        "source": "https://wyo-prop-div.wyo.gov/tax-relief",
        "confidence": "P"
      },
      "veteran": {
        "amount": 6000,
        "note": "A qualifying veteran gets $6,000 removed from assessed value, not from market value, so at the 9.5% residential rate it shelters roughly $63,000 of what the home would sell for. It covers honorably discharged veterans of specified wars and conflicts, veterans awarded a qualifying campaign or expeditionary medal, veterans with a compensable service-connected disability, and surviving spouses who have not remarried. You must have been a Wyoming resident at least three years, claim it on your primary residence in only one county, and file a sworn claim with the county assessor by the fourth Monday in May. It can be taken against the property tax bill or applied to motor vehicle registration fees instead.",
        "source": "https://wyo-prop-div.wyo.gov/tax-relief",
        "confidence": "P"
      },
      "ownerOccupancyCredit": null,
      "otherCreditNote": "Wyoming has no owner-occupancy credit that cuts a percentage off the tax you owe. What exists instead is the 25% homeowner value exemption, two exemptions capping annual assessed value growth at 4%, the statewide Property Tax Refund Program, an optional extra refund program each county may adopt, and a deferral program authorized county by county that only Teton County currently offers. The deferral is for owners over 62 or disabled with limited income who have held the property ten years, and it postpones up to half the tax rather than forgiving it, with interest accruing until repaid."
    },
    "dueDates": {
      "installments": 2,
      "note": "Wyoming splits the annual bill in two. The first half becomes due September 1 and is payable through November 10, and the second becomes due March 1 and is payable through May 10 of the following year. Pay the entire year by December 31 and no interest or penalty is charged. Anything unpaid after its payable date is delinquent and accrues interest at 18% a year.",
      "source": "https://wyoleg.gov/statutes/compress/title39.pdf",
      "confidence": "P"
    },
    "appeal": {
      "body": "County Board of Equalization, then the Wyoming State Board of Equalization",
      "deadline": "30 days after the county assessor sends your assessment schedule",
      "note": "Open an appeal by filing a written statement with your county assessor saying why the assessed value is wrong, which puts the case before the County Board of Equalization. Assessment schedules go out on or before the fourth Monday in April, so the deadline usually lands in late May. Your case has to be about the property's market value, not the tax rate or the size of the bill, so bring comparable sales or an appraisal. If the county board rules against you, you have 30 days to appeal to the State Board of Equalization.",
      "source": "https://wyo-prop-div.wyo.gov/residential",
      "confidence": "P"
    },
    "reviewed": "2026-09-07"
  }
}