Homestead Exemption by State: Complete 2026 Guide
A homestead exemption is one of the simplest ways to lower your property tax bill — and one of the most commonly missed. If you own and live in your home, most states let you shield part of its value from taxation or cap how fast your assessment can grow, often saving hundreds of dollars a year for a one-time application. This guide explains what a homestead exemption is, who qualifies, and exactly what's available in all 50 states and Washington, D.C. for 2026, with the amount and application deadline for each.
What it is: A property tax break for your primary residence — usually a reduction in taxable value, an assessment cap, or a credit
Where it's offered: 28 of 51 states (including DC) offer a general homestead benefit to all owner-occupants; the rest limit relief to seniors, veterans, or local option
You must apply: Most states require a one-time application with your county assessor, and many have strict deadlines
It usually renews automatically: Once granted, you typically don't reapply unless you move or ownership changes
Watch the wording: Some states' "homestead exemption" laws are creditor/bankruptcy protection, not a property tax break
What Is a Homestead Exemption?
A homestead exemption reduces the property taxes you owe on the home you live in. States implement it in a few different ways:
- Value exemption. The most common form removes a set dollar amount (or percentage) from your home's taxable value. If your home is assessed at $300,000 and your state exempts $50,000, you're taxed as if it were worth $250,000.
- Assessment cap. Some states (like Florida's Save Our Homes and California's Proposition 13) limit how much your taxable value can rise each year, which protects you from tax spikes in a hot market.
- Credit or rate reduction. Others grant a flat dollar credit against your bill or tax owner-occupied homes at a lower ratio or rate than other property.
Whatever the mechanism, the exemption applies only to your primary residence — the home you actually live in — not to vacation homes, rentals, or investment property.
Who Qualifies?
Eligibility rules are similar across states that offer a general exemption:
- You own the home. You must hold title (or a qualifying ownership interest) to the property.
- You live there as your primary residence. Most states measure this as of a specific date — commonly January 1 — and let you claim only one homestead at a time.
- You apply on time. Except where the benefit is automatic, you must file with your county assessor or appraisal district by the deadline.
Many states layer additional exemptions on top of the general one for homeowners who are 65 or older, veterans, or have a disability. If you fall into one of those groups, check your state page — you may qualify for far more than the general exemption alone.
Homestead Exemption by State (2026)
The table below summarizes the general homestead benefit available to ordinary owner-occupants in each state, plus the application deadline. Click any state for its full property tax data and exemption details.
| State | General Homestead Benefit | Application Deadline |
|---|---|---|
| Alabama | $4,000 (state) + $2,000 (county) off assessed value | December 31 (claim at county) |
| Alaska † | No statewide exemption; optional local residential exemption up to $50,000 | Varies by municipality |
| Arizona † | No homestead exemption; automatic Homeowner Rebate cuts primary school tax ~40% (max $600) | Automatic / no application |
| Arkansas | Up to $600 property tax credit + 5% annual assessment cap | October 15 |
| California | $7,000 off taxable value, plus Prop 13 2% annual assessment cap | February 15 |
| Colorado † | No general exemption (senior/veteran only) | N/A (no general exemption) |
| Connecticut † | No general exemption | N/A (no general exemption) |
| Delaware † | No general exemption (senior school-tax credit only) | N/A (senior credit deadline April 30) |
| District of Columbia | $91,950 off assessed value (TY2026) + 10% annual assessment cap | March 31 (for full-year benefit) |
| Florida | Up to $50,000 off assessed value + 3% annual assessment cap (Save Our Homes) | March 1 |
| Georgia | $2,000 off assessed value (standard S1) | April 1 |
| Hawaii | Home exemption, varies by county (e.g. $120,000 in Honolulu) | Varies by county (Sept 30 in Honolulu) |
| Idaho | 50% of home value up to $125,000 | Automatic (apply by April 15 if not already coded residential) |
| Illinois | EAV reduction: $10,000 in Cook County, $6,000 elsewhere ($8,000 contiguous) | Automatic renewal (one-time application) |
| Indiana | Standard $48,000 + supplemental homestead deduction | December 31 (one-time filing; auto-renews) |
| Iowa | Homestead exemption: 10% of taxable value ($5,500 min, $20,000 max) | July 1 |
| Kansas † | No general homestead exemption (means-tested refund only) | N/A (Homestead Refund K-40H due April 15) |
| Kentucky † | No general exemption (age 65+/totally disabled only: $49,100) | N/A (65+/disabled may apply anytime for that year) |
| Louisiana | First $75,000 of value exempt ($7,500 assessed value) | Varies by parish |
| Maine | $25,000 valuation reduction (adjusted by town certified ratio) | April 1 |
| Maryland | Homestead Tax Credit (caps taxable assessment increase to ≤10%/yr) | One-time application (no annual deadline) |
| Massachusetts † | No statewide exemption; local-option residential exemption (~17 cities/towns) | Varies by locality (about April 1 where offered) |
| Michigan | Principal Residence Exemption (exempts up to 18 school-operating mills) | June 1 (and Nov 1) |
| Minnesota | Homestead Market Value Exclusion (up to $38,000 off taxable value; phases out near $517,200) | December 31 |
| Mississippi | Regular homestead exemption (credit up to $300 for owner-occupants under 65) | April 1 |
| Missouri † | No general exemption; circuit-breaker credit (seniors/disabled) + local senior freeze | Automatic / no application |
| Montana | Homestead reduced tax rate (lower class rates for primary residence) | March 1 (auto-enrolled if received 2025 rebate) |
| Nebraska † | No general exemption; homestead exemption limited to seniors/disabled/veterans (income-tested) | June 30 (for those who qualify) |
| Nevada | 3% annual tax-bill increase cap (primary-residence partial abatement) | Automatic (return owner-occupancy card after purchase) |
| New Hampshire † | No statewide exemption; local-option elderly/veteran/disabled exemptions only (RSA 72) | April 15 (where local exemptions are offered) |
| New Jersey † | No homestead exemption (relief via ANCHOR rebate & Senior Freeze) | N/A (ANCHOR filed annually; deadline varies by year) |
| New Mexico | Head-of-family exemption: $2,000 off taxable value | Last day of February (within 30 days of the Notice of Value) |
| New York | Basic STAR credit/exemption on school taxes | Varies by locality (STAR credit: register with NYS anytime) |
| North Carolina † | No general homestead exemption (senior/disabled/veteran only) | N/A (senior/disabled & veteran exclusions: June 1) |
| North Dakota | Primary Residence Credit: up to $1,600 (no age/income limit) | April 1 (application window Jan 1 - Apr 1) |
| Ohio † | No general homestead exemption (senior/disabled only); 2.5% owner-occupancy credit for all owners | N/A (owner-occupancy credit & senior homestead: file by Dec 31) |
| Oklahoma | $1,000 off assessed value | March 15 |
| Oregon † | No general homestead exemption (Measure 5/50 caps act as de facto relief) | N/A |
| Pennsylvania | Homestead/farmstead exclusion (amount set locally, funded by gaming revenue) | March 1 |
| Rhode Island † | No statewide exemption; local-option homestead by municipality | Varies by municipality |
| South Carolina | 4% owner-occupant assessment ratio (vs 6% for other property) | Before Jan 15 (first penalty date) |
| South Dakota † | No value exemption; owner-occupied classification lowers school general-fund levy | March 15 (must own/occupy by Nov 1) |
| Tennessee † | None (no general homestead exemption) | N/A - no general exemption |
| Texas | $140,000 school-district homestead exemption + 10% annual appraisal cap | April 30 |
| Utah | 45% residential exemption (tax on 55% of value) | Automatic in most counties (declaration if requested) |
| Vermont † | No value exemption; homestead declaration sets lower education tax rate | April 15 (late accepted until Oct 15) |
| Virginia † | None (no general property-tax homestead exemption) | Varies by locality |
| Washington † | None (no general homestead exemption) | N/A - no general exemption (senior/disabled program varies by county) |
| West Virginia † | None for general owner-occupants ($20,000 assessed-value exemption for age 65+/disabled only) | N/A - no general exemption (Dec 1 for age 65+/disabled) |
| Wisconsin † | No value exemption; automatic Lottery & Gaming Credit (~$150-$350) on primary residences | Automatic / no application (Lottery & Gaming Credit) |
| Wyoming | 25% exemption of fair market value (first $1,000,000), tax years 2025-2026 | March 1 (annual affidavit to county assessor) |
† These states have no broad homestead exemption for all owner-occupants — relief is limited to seniors, veterans, people with disabilities, or is offered only at local option. The benefit column notes what is available. Amounts and deadlines are set by state law and can change; several states also offer larger senior, veteran, or disability exemptions not shown here. Always confirm with your county assessor.
How to Apply for a Homestead Exemption
- Confirm you're eligible. You must own and occupy the home as your primary residence, usually as of the state's assessment date.
- Get the application. Homestead applications come from your county assessor, appraisal district, or tax office — most are available online. There is normally no fee.
- File before the deadline. Submit the form (with any required proof of residency, such as a driver's license matching the property address) by your state's deadline. See the table above, and note your state's property tax due dates so you don't miss related deadlines.
- Keep it active. In most states the exemption renews automatically. Reapply if you move, refinance into a new ownership structure, or your primary residence changes.
If money is tight, stacking savings makes a real difference: claim every exemption you qualify for, and if you think your home is over-assessed, appeal your assessment. Struggling to pay at all? See what happens if you don't pay your property taxes for deferral and payment-plan options.
Frequently Asked Questions
What is a homestead exemption?
A homestead exemption is a property tax break for your primary residence. Most commonly it removes a portion of your home's value from taxation — lowering the amount your tax rate is applied to — but some states instead cap how fast your assessment can rise, lower your assessment ratio, or grant a flat credit. It applies only to the home you actually live in, not second homes or rentals.
Who qualifies for a homestead exemption?
In states that offer a general homestead exemption, any owner who occupies the property as their primary residence typically qualifies — usually as of a specific date like January 1. You generally must own the home and use it as your main residence, and you can only claim one homestead at a time. Some states add larger exemptions for seniors, veterans, and people with disabilities on top of the general one.
How much does a homestead exemption save you?
It varies enormously by state — from around $70 a year (California's $7,000 exemption) to well over $1,000 (Texas's $140,000 school-tax exemption, North Dakota's $1,600 credit). The value depends on how the benefit works and your local tax rate. Even a modest exemption is worth claiming because in most states it renews automatically once granted.
When is the deadline to file for a homestead exemption?
Deadlines differ by state and are easy to miss — common dates include March 1 (Florida, Pennsylvania), April 30 (Texas), and April 1 (Georgia, Mississippi, Maine), while some states apply the benefit automatically. Check the table above for your state, then confirm the exact date with your county assessor. Miss the deadline and you usually wait until the next tax year.
Do I have to reapply for my homestead exemption every year?
In most states, no — once your homestead exemption is granted it renews automatically as long as you own and occupy the home. A handful of states require an annual filing (for example, North Dakota's credit and Vermont's homestead declaration). You generally must reapply if you move, buy a new home, or your ownership changes.
Last updated: July 2026. Homestead exemption amounts, mechanisms, and deadlines are set by state and local law and change over time (for example, Texas raised its school homestead exemption to $140,000 in November 2025). Figures here are compiled from state departments of revenue and county assessors — confirm the current details with your county assessor before relying on them. Estimate your bill with our property tax calculator.
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