Senior Property Tax Exemptions by State: 2026-2027 Chart
The figures below come from each state's revenue department, comptroller or county assessors, checked in November 2026. A row says "2027" only where the state has published a 2027 figure. Your county may add more relief on top.
| State | Main senior relief | Minimum age | Income limit | Figure year |
|---|
| Alaska | First $150,000 of assessed value exempt | 65 before January 1 | None | Current |
| California | Property Tax Postponement (deferral at 5% interest); Prop 19 lets you move your tax base | 62 (postponement), 55 (Prop 19) | $57,002 household income for postponement | 2026-27 cycle |
| Colorado | 50% of the first $200,000 of actual value exempt, so up to $100,000 | 65 by January 1, and 10 years owning and living in the home | None | Tax year 2027 |
| Florida | Up to $50,000 extra local exemption; full local exemption for 25-year residents with homes valued under $250,000 | 65 by January 1 | $38,686 household adjusted gross income | 2026 |
| Georgia | $4,000 county exemption; many counties add senior school tax exemptions | 65 | $10,000 for the state $4,000 exemption | Current |
| Illinois | Senior Homestead Exemption ($8,000 of equalized value in Cook and its neighbors, $5,000 elsewhere) plus Senior Assessment Freeze | 65 | Freeze: $75,000 (tax year 2026), $77,000 (tax year 2027) | 2026 and 2027 |
| Louisiana | Special Assessment Level freezes assessed value | 65 | About $102,700 adjusted gross income ($100,000 base, indexed from 2026) | 2026 |
| Massachusetts | Senior Circuit Breaker income tax credit, up to $2,820 | 65 by December 31 | Set yearly by state DOR; home value cap $1,298,000 | Tax year 2025 |
| Michigan | Homestead Property Tax Credit, up to $1,900 | Any age (seniors get a larger share) | $71,500 total household resources | Tax year 2025 |
| New Jersey | Senior Freeze reimbursement, Stay NJ (up to $6,500), ANCHOR | 65 | Senior Freeze $172,475; Stay NJ $200,000 | 2025 application, Stay NJ 2027 benefits |
| New York | Enhanced STAR; local Senior Citizens Exemption up to 50% (65% where adopted) | 65 | Enhanced STAR $110,750 (2026), $113,550 (2027); senior exemption set locally up to $50,000, sliding to $58,400 | 2026 and 2027 |
| North Carolina | Excludes the greater of $25,000 or 50% of appraised value; circuit breaker caps tax at a share of income | 65 | $38,800 exclusion; $58,200 circuit breaker | 2026 |
| Ohio | Taxes on $29,000 of market value exempt | 65 | $41,000 Ohio adjusted gross income (2025 income) | 2026 |
| Pennsylvania | Property Tax/Rent Rebate up to $1,000 | 65 (50 for widows and widowers) | $48,110, counting only half of Social Security | 2025 claim year |
| South Carolina | First $50,000 of fair market value exempt | 65 by December 31 of the prior year | None | Current |
| Tennessee | State pays tax on the first $32,700 of market value; local freeze where adopted | 65 | $38,470 (2025 income) | 2026 |
| Texas | Extra $60,000 school exemption on top of $140,000 general exemption, plus school tax ceiling | 65 | None | 2026 |
| Washington | Exemption and frozen value, plus deferral | 61 (deferral 60) | Set by county; King County under $84,000 (2025 income) | 2026 |
For more on benefits in specific states, see our guides for Texas, Florida, New York, Illinois, Pennsylvania and Ohio.
States With No Income Limit for Seniors
If your retirement income is solid, these are the states where age alone (plus owning and living in the home) gets you relief:
- Texas. School districts must give an extra $60,000 homestead exemption at 65, on top of the $140,000 every homeowner gets. Your school taxes are also capped at the amount you paid in the year you qualified. If you move within Texas, you can carry a share of that cap to the new home. The form is Form 50-114, filed with your county appraisal district.
- Alaska. The first $150,000 of assessed value is exempt for owners 65 or older. Some cities and boroughs exempt more.
- South Carolina. The first $50,000 of fair market value is exempt once you are 65 by December 31 of the year before the tax year and have lived in the state for a full year. If you own the home with your spouse, only one of you needs to be 65.
- Colorado. The state pays the tax on 50% of the first $200,000 of your home's value. You must be 65 by January 1 and have owned and lived in the home for 10 years. For tax year 2027, that means born on or before January 1, 1962, and owning and living in the home since before January 1, 2017.
- Illinois (homestead exemption only). The $5,000 or $8,000 Senior Citizens Homestead Exemption has no income test. The Senior Freeze does.
Property Tax Freezes for Seniors
A freeze is often worth more than an exemption over time, because it blocks the reassessment increases that push bills up year after year.
| State | What gets frozen | Income limit |
|---|
| Texas | School district taxes (local option for county and city taxes) | None |
| Illinois | Assessed value, under the Senior Assessment Freeze | $75,000 for tax year 2026 (payable 2027); $77,000 for tax year 2027; $79,000 from tax year 2028 |
| New Jersey | Senior Freeze repays any increase over your base year tax | $172,475 for the 2025 application |
| Louisiana | Assessed value, under the Special Assessment Level | About $102,700 for 2026 |
| Tennessee | Tax amount, in counties and cities that adopt the freeze | Set locally |
| Washington | Assessed value for exemption participants | Set by county |
| North Carolina | Circuit breaker caps the tax at 4% or 5% of income, with the rest deferred | $58,200 for 2026 |
Freezes in Louisiana and Illinois lock the assessed value, not the tax rate. If your local government raises the rate, your bill can still go up. New Jersey's Senior Freeze works differently: you pay the full bill and the state reimburses the increase. To qualify for the 2025 application you had to be 65 or older on December 31, 2025, and have owned and lived in the home since December 31, 2022.
Watch the 2027 Social Security Raise
SSA announced a 3.6% cost-of-living increase that starts with January 2027 benefits. Several of these limits rise each year too (Florida, Tennessee, Illinois, New York), but a fixed limit like Georgia's $10,000 does not. If you are close to a cutoff, check the new figure before you reapply.
State Details Worth Knowing
Florida. You must be 65 by January 1, and household adjusted gross income for 2026 exemptions must be $38,686 or less. Each county and city decides whether to offer the extra exemption and how much, up to $50,000. Sarasota offers $50,000 on city taxes but $5,000 on county taxes, for example. If you have lived in the home for 25 years and its just value is under $250,000, participating local governments exempt it fully. File Form DR-501SC with the property appraiser by March 1.
New York. Enhanced STAR is a school tax break for owners 65 or older by December 31 of the benefit year. The income limit is $110,750 for 2026 benefits and $113,550 for 2027 benefits. The Senior Citizens Exemption is separate and local. Each locality sets its income limit anywhere from $3,000 to $50,000 for the full 50% break, with smaller breaks on a sliding scale up to $58,400. Since a 2023 change, localities can offer 65% to owners with income under $47,000. The usual deadline is March 1.
New Jersey. Stay NJ pays homeowners 65 and older half their property tax, minus what they got from ANCHOR and Senior Freeze. For 2027 benefits (from the 2025 application) the maximum is $6,500 for income up to $100,000, $5,000 from $100,000.01 to $150,000, and $4,000 from $150,000.01 to $200,000. Above $200,000 the benefit is zero. The 2025 application closed November 2, 2026, so the next chance is the 2026 application.
California. California has no general senior exemption. Prop 19 lets homeowners 55 and older move their tax base to a replacement home anywhere in the state, up to three times. The Property Tax Postponement program is a deferral for owners who are 62 or older, blind, or disabled, with household income of $57,002 or less and at least 40% equity. Postponed taxes build interest at 5% a year and are repaid when the home is sold. Applications run October 1 to February 10, first come, first served, through the State Controller's Office.
Pennsylvania. The Property Tax/Rent Rebate goes to homeowners and renters 65 and older, widows and widowers 50 and older, and people with disabilities 18 and older. The maximum standard rebate is $1,000 and the income limit is $48,110 for taxes or rent paid in 2025. The deadline for that claim year was extended to December 31, 2026. Only half of your Social Security counts as income, so a retiree with $30,000 in Social Security counts $15,000.
Washington. Owners 61 or older can get an exemption that also freezes the home's value, if their income is under the limit for their county. In King County, that limit is under $84,000 based on 2025 income. Owners 60 or older can apply to defer taxes instead, with a separate income limit.
How to Apply for a Senior Property Tax Exemption
- Find the right office. Most exemptions go through your county assessor, appraisal district or property appraiser. Ohio uses the county auditor, Tennessee the county trustee, and Louisiana the parish assessor. Rebates and credits (Pennsylvania, New Jersey, Michigan, Massachusetts) go to the state.
- Prove your age. A driver's license, state ID or birth certificate usually works.
- Prove you own and live in the home. Your deed or tax bill, plus an ID showing the property address. If the home is in a trust or a child is on the deed, ask the assessor before you file.
- Gather income proof if your state tests income. Your federal or state tax return, your SSA-1099, and pension and IRA statements for every owner and spouse. You can get a free benefit verification letter at ssa.gov/myaccount.
- File by the deadline. Common ones: Florida March 1, New York March 1 in most towns, Georgia April 1, Texas before May 1, Colorado July 15, California February 10 for postponement, Pennsylvania December 31, 2026 for the current rebate.
- Check your next bill. Look for the exemption line on your assessment notice or tax bill. If it is missing, call before the bill is due.
- Renew if your state requires it. Freezes and income-tested programs usually need a new application or income proof each year. Pennsylvania, New Jersey and the Illinois freeze all work this way.
Some states will apply an exemption to past years if you missed it, and some accept late applications. Ask your assessor about back years before you assume the money is gone.
Mistakes That Cost Seniors Money
Assuming it is automatic. Turning 65 does not change your tax bill until you apply. Even in Texas, where the general homestead increase applied on its own, the age 65 exemption is a separate filing.
Taking the smaller of two breaks. In Texas you cannot claim both the age 65 and the disability exemption on the same home. If you qualify through disability before 65, compare our disability property tax guide with the senior rules.
Treating a deferral as free. California and North Carolina deferrals become a lien on your home. Your heirs repay them, with interest, when the home is sold. North Carolina collects only the last three years of deferred tax.
Missing a move. Moving usually ends a freeze. Texas lets you carry a share of the school tax cap, and Colorado has a separate portability filing for seniors who already qualified on another home. Most states start you over.
Frequently Asked Questions
At what age do you stop paying property taxes?
There is no age where property taxes stop in any state. Most senior exemptions start at 65, Washington's at 61, and California's postponement at 62. The closest thing to stopping is Florida's long-term resident exemption, which removes participating local taxes entirely for qualifying seniors with homes valued under $250,000, or a large freeze such as Texas's school tax ceiling.
Which states have the best property tax exemptions for seniors?
For seniors with higher incomes, the strongest are the states with no income test: Texas ($60,000 extra school exemption plus a tax ceiling), Alaska ($150,000 of value), Colorado (half of the first $200,000) and South Carolina ($50,000). For seniors with lower incomes, New Jersey's Stay NJ (up to $6,500) and the Illinois Senior Freeze are among the largest.
Does Social Security count as income for senior property tax limits?
In most states, yes. Pennsylvania counts only half. New York's Enhanced STAR uses adjusted gross income, so untaxed Social Security usually does not count there. North Carolina, Michigan and Washington count all of it. Check how your state defines income before you rule yourself out.
Do I have to reapply every year?
It depends on the program. South Carolina, Alaska and the Texas exemptions generally carry over once granted. Rebates, freezes and income-tested programs, such as Pennsylvania's rebate, New Jersey's Senior Freeze and the Illinois freeze, usually need a new application or income proof every year.
Can renters get senior property tax relief?
Some can. Pennsylvania's Property Tax/Rent Rebate covers renters 65 and older. Michigan's Homestead Property Tax Credit counts part of your rent as property tax. Exemptions and freezes are for owners only.
Will a property tax exemption affect my Social Security or SSI?
A lower tax bill is not income, so it does not change a Social Security check. Your home is not counted as a resource for SSI. A cash rebate, like Pennsylvania's, is a payment, so if you get SSI, spend or track it so your savings stay under the $2,000 resource limit for an individual.
What if my state is not on this list?
Nearly every state has some senior relief. Search for your county name plus "assessor" and "senior exemption," or call the county office. They publish the current form, amount and deadline.
