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Home Foreclosures: Rhode Island

R.I. Gen. Laws §§ 44-3-4 to 44-3-52

Totally Disabled: City or town council may freeze tax rate and valuation for totally disabled persons. Applicant must meet established income requirements of the locality. §§ 44-3-15, 44-3-16.

Home Foreclosures: Tennessee

Tenn. Code Ann. §§ 67-5-701 to 67-5-705

Elder Low-Income: Low-income elder homeowners pay no taxes on the first $27,000 of value, subject to income limitations. Income limit $24,000 (2007). § 67-5-702. Income limitation will be adjusted according to the cost of living increases for Social Security.

Home Foreclosures: Texas

Tex. Tax Code Ann. §§ 11.13 to 11.134, 11.22, 11.26, 11.432 (West)

Homestead: Owner is entitled to exemption from county taxation of $3000 of the assessed value of residence, and exemption of $25,000 of appraised value from school district taxation. § 11.13. Special application and eligibility requirements apply for manufactured homes. § 11.432.

Home Foreclosures: Vermont

Vt. Stat. Ann. tit. 24, § 1535

General: The board of assessors may abate in whole or in part the taxes of persons who are unable to pay. § 1535(a).

Home Foreclosures: Virgin Islands

V.I. Code Ann. tit. 33, § 2305

Homestead: Property owners and their spouses are entitled to a $400 tax credit. Exemption from real property taxes for principal residence up to the first $20,000 of the assessed value.

Elder: Residents sixty and older whose gross individual income does not exceed $30,000 and gross household income does not exceed $50,000, are entitled to a tax credit of $500.

Home Foreclosures: West Virginia

W. Va. Code §§ 11-6B-1 to 11-6B-12

Elder or Disabled: First $20,000 of value exempt from homestead when owner is sixty-five or older, or is disabled, and has been resident of West Virginia for two years. § 11-6B-3.

Home Foreclosures: Wisconsin

Wis. Stat. §§ 234.621 to 234.625

Elder: Persons sixty and older with income of not more than $20,000, may apply for loans to pay for property taxes and special assessments in the amount of the property taxes at prime plus 1%. The loan is due upon the death of the taxpayer or last surviving co-owner, or transfer of the property. Qualifying co-owner may assume the account. The loan creates a lien on the property for the amount of the loan. §§ 234.622 to 234.625.

Home Foreclosures: Alabama

Ala. Code §§ 40-10-1 to 40-10-200

Method of Tax Sale: Tax Lien Certificate—sold at auction to highest bidder.

Pre-Sale Notice:

Number of Notices: Two. One in connection with collector seeking probate court decree for tax sale and one in connection with tax sale after decree is obtained. §§ 40-10-4, 40-10-12.

Home Foreclosures: Alaska

Alaska Stat. §§ 29.45.290 to 29.45.500

Method of Tax Sale: Tax Deed—sold to municipality for the lien amount. §§ 29-45-390, 29-45-450.

Pre-Sale Notice:

Number of Notices: Three. Two prior to foreclosure, and one prior to expiration of redemption period.

Home Foreclosures: Arizona

Ariz. Rev. Stat. Ann. §§ 42-18001 to 42-18403

Method of Tax Sale: Tax Lien Certificate—sold at auction to bidder who pays amount of delinquent taxes, interest, penalties, and charges due, and who offers to accept lowest interest rate for redemption amount. § 42-18114.

Pre-Sale Notice:

Number of Notices: One.

Home Foreclosures: Arkansas

Ark. Code Ann. §§ 26-37-101 to 26-37-316

Method of Tax Sale: Tax Deed—sold at auction to highest bidder.

Pre-Sale Notice:

Number of Notices: One.

Type of Notice: The Commissioner of State Lands (“Commissioner”) shall publish a notice of sale in a newspaper having general circulation in the county where the land is located. § 26-37-201.

Home Foreclosures: California

Cal. Rev. & Tax. Code §§ 3351 to 3972, 4101 to 4379, 4501 to 4505 (West)

Method of Tax Sale: Tax Deed—sold at auction to highest bidder. (Local tax collectors may also sell tax certificates if authorized by resolution of county board of supervisors).

Pre-Sale Notice:

Number of Notices: Two (if property is primary residence of the last known assessee).