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Home Foreclosures: Nevada

Nev. Rev. Stat. §§ 361.080 to 361.159

Surviving Spouses: Exemption for widows or widowers not to exceed $1000, the amount to be adjusted annually based on CPI percentage increase. § 361.080.

Blind: Exemption not to exceed $3000, the amount to be adjusted annually based on CPI percentage increase. Medical verification is required. § 361.085.

Home Foreclosures: New Jersey

N.J. Stat. Ann. §§ 54:4-3.30, 54:4-8.11, 54:4-8.57 to 54:4-8.75 (West)

General: Formerly two kinds of exemption were provided, homestead and N.J. Saver, but the latter was folded into the former in 2004. Homestead rebate or credit is calculated as a percentage of property taxes owed, not to exceed $10,000. Applicable percentage is determined by gross income. §§ 54:4-8.57 to 54:4-8.75.

Home Foreclosures: New Mexico

N.M. Const. art. VIII, §§ 5, 15; N.M. Stat. Ann. §§ 7-37-4 to 7-37-5.1

Head of Family: $2000 of the taxable value of the residential real property of the head of the family is exempt from property tax. “Head of the family” includes one spouse in a joint household, a widow or widower, a head of household providing more than 50% support to any related person, a single person, or a condominium association member or like entity paying property tax through the association. N.M. Const. art. VIII, § 5; N.M. Stat. Ann. § 7-37-4.

Home Foreclosures: New York

N.Y. Real Prop. Tax Law §§ 458 to 460, 466 to 467 (McKinney)

Elder: (sixty-five and older) Property is exempt from taxation to the extent of 50% of the assessed value, provided that the governing board of the municipality adopts a local law enacting exemption. Exemption is subject to income limitations, see § 467(1)(b)(1). Municipality must send notice of the exemption to residents. § 467(4). See also §§ 467-a to 467-e.

Home Foreclosures: North Dakota

N.D. Cent. Code §§ 57-02-08.1, 57-02-08.8, 57-38-01.29

Homestead: Maximum credit of $500 for individuals and $1000 for married couples. Only authorized for years 2007 and 2008. § 57-38-01.29 (repealed effective Aug. 1 2017).

Home Foreclosures: Oregon

Or. Rev. Stat. § 307.250

Disabled Veterans: Exemption not to exceed $15,000 for certain disabled veterans and unremarried surviving spouses. Exemption is $18,000 if disability is service-connected. Since July 1, 2000, exemption each year is 103% of previous year’s exemption.

Home Foreclosures: Pennsylvania

72 Pa. Cons. Stat. §§ 4751-21 to 4751-26

Elder: Persons age sixty-five or over are entitled to a tax rebate for property taxes paid, according to a schedule which is based on income and amount paid. Schedule at § 4751-24.

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.