Senior and disability exemptions are often larger levers than appeals on assessed value — yet they're underutilized because they require homeowner-initiated application. This guide covers what's available across our 5 launch states.
For qualifying homeowners (age 65+, disabled, or veterans), exemption stacking can produce thousands of dollars in annual tax savings. The 100% Disabled Veteran exemption (full property tax exemption) is the largest single lever in TX, CA, NJ, and NY (and partial in IL).
Application is homeowner-initiated in every state. Missed exemptions are one of the most common preventable losses in residential property taxation.
Over-65 Tax Ceiling: school district taxes frozen at qualifying year level (separate from the $60K exemption amount).
Disabled Veteran's Exemption (§11.22): tiered $5K/$7.5K/$10K/$12K based on 10-29% / 30-49% / 50-69% / 70%+ service-connected disability rating.
100% Disabled Veteran Homestead (§11.131): full exemption on residence for 100% service-connected disability.
Surviving Spouse — KIA / disabled vet: full exemption continues for unremarried spouse.
Disabled Veterans' — low-income: $271,009 (2026) for household income ≤ $81,108 (BOE-261-G specific definition, not federal AGI).
Senior-specific exemption: California has no major senior-specific property tax exemption beyond the general $7K Homeowners' Exemption. The bigger senior lever is Prop 19 portability (up to 3 base-year-value transfers in a lifetime for owners 55+).
Senior Citizens Assessment Freeze ("Senior Freeze"): freezes EAV at base year value. Age 65+, household income ≤ $75,000 (2026), rising to $77K (2027) and $79K (2028). Annual recertification required — missing renewal is a common preventable loss.
Disabled Persons' Homestead Exemption: $2,000 off EAV. Disability per IRS or SSA standards.
Disabled Veterans' Standard Homestead: $2,500 / $5,000 / fully exempt depending on 30-49% / 50-69% / 70%+ service-connected disability.
Returning Veterans' Homestead: $5,000 (one tax year) for veterans returning from active armed-conflict duty.
Veteran / Surviving Spouse Deduction (N.J.S.A. 54:4-8.10): $250 annually. Honorably discharged war veteran or unremarried surviving spouse.
100% Disabled Veteran Exemption (N.J.S.A. 54:4-3.30): full property tax exemption on residence. 100% service-connected disability.
Senior Citizens Exemption (RPTL §467): up to 50% reduction in assessed value (sliding scale by income), max household income $58,400.
Persons with Disabilities Exemption (RPTL §459-c): up to 50% reduction (sliding), max income $58,400.
Alternative Veterans Exemption (RPTL §458-a): up to 25% reduction for war veterans, additional 10% for combat zone, additional 50% of disability rating.
100% Disabled Veterans Full Exemption (effective Jan 2, 2026): full property tax exemption on primary residence. NEW for 2026 assessment rolls.
Additional Senior Homestead (FL Stat. §196.075): up to $50,000 county/municipal local-option for age 65+ with adjusted household income at or below the §196.075 threshold (CPI-adjusted; check FL DOR for current year).
Long-Term Senior Full Exemption (§196.075(2)(b)): full exemption for 65+ with 25+ years residency, just value below threshold (~$250K indexed), income at threshold.
100% Disabled Veteran Homestead (FL Stat. §196.081): full exemption on residence.
Combat-Disabled Veteran Discount (§196.082): discount equal to disability rating % (age 65+).
Total/Permanent Disability — Quadriplegic (§196.101(1)): full exemption.
First Responder LODD (§196.102): full exemption for line-of-duty totally disabled first responders.
Cl. 41 / 41B / 41C: $500-$1,000 annually for age 70+ with income/asset thresholds (varies by clause).
Cl. 41A — Senior Tax Deferral: full deferral with 8% interest until property sale or death (income ≤$20K).
Cl. 22-22F (veterans): $400-$1,500 + full exemption for paraplegic veteran (Cl. 22F).
Cl. 37A — Legally Blind: $500 of actual taxes due.
Disabled Veterans (§12-81(20)): $3,000-$10,000 of assessed value (sliding by disability rating).
Local-Option Income-Tested Veterans Supplement (§12-81g): up to additional $20K of assessed value reduction.
Totally Disabled Persons (§12-81(55)): $1,000 of assessed value.
Blind Persons Exemption (§12-81(17)): $3,000 of assessed value.
100% Disabled Veterans Real Estate Tax Exemption (51 Pa.C.S.A. Ch. 89): full exemption for 100% service-connected disabled veterans, with financial-need test (presumption of need ≤ $114,637 income).
Property Tax/Rent Rebate Program (PA DOR): up to $1,000 standard maximum post-Act 7 of 2023 (income-tested by bracket; eligibility age 65+, widow/widower 50+, disabled 18+).
Disabled Veterans Homestead (ORC 323.152(A)(2)): $50,000 of true value for 100% service-connected disabled veterans.
10% Reduction Factor + 2.5% Rollback (ORC 319.301-302): automatic for owner-occupied residential property — built into Ohio bills statutorily, no application required.
Floating Inflation-Proof County Homestead (§48-5-48): caps county taxes at inflation-rate growth for age 62+ with household income ≤ $30,000.
Disabled Veterans Homestead (§48-5-48): substantial assessed-value reduction tied to federal VA disability compensation rate (annually adjusted).
The 100% Disabled Veterans full exemption is available in 4 of our 5 states (TX, CA via §205.5 large amount but not literally "full"; NJ; NY new for 2026). In IL it's tiered up to "fully exempt" for 70%+. This is the single largest property tax lever in the U.S. for qualifying veterans.
Senior income limits vary significantly:
NY Enhanced STAR: $110,750 (2026)
NY Senior Citizens (RPTL §467): $58,400
NJ Senior/Disabled deduction: $10K (excluding SS/pensions — effectively higher)
TX Over-65 Homestead: no income limit
Annual recertification:
IL Senior Freeze: REQUIRED annually
NY Senior Citizens Exemption: required annually
TX Over-65: not required after initial application
CA Disabled Veterans (low-income tier): annual income recertification
| State | Typical exemption deadline |
|---|---|
| Texas | April 30 typical (§11.43); late applications up to 2 years allowed |
| California | February 15 (Homeowners' Exemption Form BOE-266); BOE-261-G for Disabled Veterans similar |
| Illinois | Senior Freeze: state-specified annual deadline (typically Feb-March of assessment year); other exemptions: ongoing application accepted |
| New Jersey | December 31 of pretax year typical (Form PD5 for senior/disabled; V.S.S. for veteran) |
| New York | March 1 (taxable status date) for most localities |
| Florida | March 1 (FL Stat. §196.011) for homestead, additional senior, disabled veteran exemption applications. Jurisdictional — late-filing exception only for limited circumstances. |
| Massachusetts | December 15 of fiscal year (Mass. Gen. Laws Ch. 59 §59) for Cl. 41-22F senior/disabled/veteran exemption applications. Some categories require annual re-filing. |
| Connecticut | February 1 (biennial filing) for Elderly/Disabled Homeowners Circuit Breaker (Conn. Gen. Stat. §12-170aa); Veterans Exemption initial filing typically before assessment year. |
| Pennsylvania | March 1 typical for Homestead Exclusion (school district; varies by district under Act 1 of 2006). Property Tax/Rent Rebate (PTRR): June 30 with extension to December 31. PTRR amounts up to $1,000 post-Act 7 of 2023. |
| Ohio | December 31 of the year for which exemption is sought, applied via Form DTE 105A. Owner must be 65+ as of January 1 of the application year. Income limit: Ohio Modified AGI ≤ $40,000 (2025 income year). |
| Georgia | April 1 of the tax year (O.C.G.A. §48-5-45) for general homestead. County-specific senior school-tax exemptions (Fulton, DeKalb, Cobb, Gwinnett, Cherokee, Forsyth) have separate deadlines and qualifying criteria. |
| North Carolina | June 1 preceding the tax year (G.S. 105-277.1(b)) — jurisdictional, no late-filing exception for residential. Same June 1 deadline applies to: Elderly/Disabled Exclusion (greater of $25K or 50% of value, income ≤$38,800 for 2026), Circuit Breaker Deferral (4% if ≤$38,800; 5% if ≤$58,200), Disabled Veteran Exclusion ($45K, no income limit). Form AV-9 for all three. |
California — $180K-$271K disabled vet
Illinois — Senior Freeze + multi-tier framework
New Jersey — $250 deductions + 100% Disabled Vet full
New York — STAR + senior + 2026 100% Disabled Vet full
The Property Tax Desk Editorial Team