How to Apply for Homestead Exemption: Where to File by State
You apply for a homestead exemption once, with your local property tax office (assessor, appraiser, appraisal district, auditor or revenue commissioner), not with the IRS. Below are the steps, and where to file in each of the 51 places we track (50 states and DC), taken from each official source.
How to apply for a homestead exemption: 5 steps
- Make sure the home is your primary residence. Homestead exemptions are for owners who live in the home as their main residence, usually as of a qualifying date set by the state.
- Find your local office. Look up your state in the table below; the county page or state page links to the office.
- Gather proof. Offices usually ask for a deed or closing statement and a driver's license or state ID at the property address. Senior, disability and veteran exemptions need proof of age, disability rating or service.
- File by the deadline. Many states have a fixed date (see filing deadlines by state); some accept applications year-round.
- Check your next tax notice. Make sure the exemption shows up. If it doesn't, call the office. Filing with a government office is free; ignore mailers that charge a fee (what to know).
Can you file a homestead exemption online?
In some states, yes. The official sources for 4 of these jurisdictions mention online filing: District of Columbia, Maryland, New Hampshire, Wyoming. Elsewhere, many county offices offer their own online forms; check your county's site.
Homestead exemption deadlines
16 states set a statewide filing date in the official source we use, for example: California: no later than February 15; Colorado: by July 15; Connecticut: between February 1 and May 15; Delaware: by April 30; Florida: by March 1; Georgia: by April 1; Iowa: by July 1; Maine: by April 1. See the full deadline list or the month-by-month calendar. Missed it? See what you can still do.
Where to apply for a homestead exemption in each state
| State | Where and how to apply | Official source |
|---|---|---|
| Alabama | Apply at your county revenue commissioner, tax assessor or probate office. | Alabama Department of Revenue ↗ |
| Alaska | Apply through your city or borough assessor; deadlines vary by municipality. | Alaska Office of Veterans Affairs ↗ |
| Arizona | Apply with your county assessor. | Arizona Department of Revenue ↗ |
| Arkansas | Apply through your county assessor's office. | Arkansas Department of Finance and Administration ↗ |
| California | File form BOE-266 once with your county assessor, no later than February 15 for the full exemption. | California State Board of Equalization ↗ |
| Colorado | Apply with your county assessor by July 15. | Colorado Division of Property Taxation ↗ |
| Connecticut | Apply at your local assessor's office between February 1 and May 15. | Connecticut Office of Policy and Management ↗ |
| Delaware | Submit the application to your county by April 30 for the upcoming tax year. | Delaware Department of Finance ↗ |
| District of Columbia | Apply online through MyTax.DC.gov. | DC Office of Tax and Revenue ↗ |
| Florida | File with your county property appraiser by March 1. | Florida Department of Revenue ↗ |
| Georgia | File with your county tax commissioner or tax assessor by April 1. | Georgia Department of Revenue ↗ |
| Hawaii | Apply with your county real property assessment office. | City and County of Honolulu Real Property Assessment Division ↗ |
| Idaho | Apply with your county assessor's office; it lasts until ownership or use changes. | Idaho State Tax Commission ↗ |
| Illinois | Contact your county assessor's office. | Illinois Department of Revenue ↗ |
| Indiana | File Form HC-10 (State Form 05473) with your county auditor. | Indiana Department of Local Government Finance ↗ |
| Iowa | Apply with your city or county assessor by July 1. | Iowa Department of Revenue ↗ |
| Kansas | File Form K-40H with the Kansas Department of Revenue. | Kansas Department of Revenue ↗ |
| Kentucky | Apply with your county Property Valuation Administrator (PVA). | Kentucky Department of Revenue ↗ |
| Louisiana | Apply with your parish assessor. | Louisiana State Legislature (La. R.S. 47:1703) ↗ |
| Maine | File the application with your local assessor by April 1. | Maine Revenue Services ↗ |
| Maryland | Apply once online through Maryland OneStop. | Maryland State Department of Assessments and Taxation ↗ |
| Massachusetts | Apply to your local board of assessors. | Massachusetts Division of Local Services ↗ |
| Michigan | File Form 2368 with your township or city assessor. | Michigan Department of Treasury ↗ |
| Minnesota | Apply with your county assessor. | Minnesota Department of Revenue ↗ |
| Mississippi | Apply with your county tax assessor between January 1 and April 1. | Mississippi Department of Revenue ↗ |
| Missouri | File Form MO-PTC with the Missouri Department of Revenue. | Missouri Department of Revenue ↗ |
| Montana | Apply with the Montana Department of Revenue by April 15. | Montana Department of Revenue ↗ |
| Nebraska | File Form 458 with your county assessor between February 2 and June 30. | Nebraska Department of Revenue ↗ |
| Nevada | Confirm your designation with your county assessor. | Nevada Department of Taxation ↗ |
| New Hampshire | File Form DP-8 or apply online through Granite Tax Connect between May 1 and June 30. | New Hampshire Department of Revenue Administration ↗ |
| New Jersey | Apply with the New Jersey Division of Taxation. | New Jersey Division of Taxation ↗ |
| New Mexico | File proof of eligibility with your county assessor. | New Mexico Taxation and Revenue Department ↗ |
| New York | Register for the STAR credit with New York State. | New York State Department of Taxation and Finance ↗ |
| North Carolina | File Form AV-9 with your county tax assessor by June 1. | North Carolina Department of Revenue ↗ |
| North Dakota | Apply with your local assessor or county director of tax equalization. | North Dakota Office of State Tax Commissioner ↗ |
| Ohio | File with your county auditor by December 31. | Ohio Department of Taxation ↗ |
| Oklahoma | File Form 921 with your county assessor by March 15. | Oklahoma Tax Commission ↗ |
| Oregon | Apply with your county assessor. | Oregon Department of Revenue ↗ |
| Pennsylvania | File a homestead application with your county assessment office. | Pennsylvania Department of Community and Economic Development ↗ |
| Rhode Island | File Form RI-1040H with the Division of Taxation by April 15. | Rhode Island Division of Taxation ↗ |
| South Carolina | Apply through your county auditor's office. | South Carolina Department of Revenue ↗ |
| South Dakota | Apply with your county director of equalization. | South Dakota Department of Revenue ↗ |
| Tennessee | Apply through your county trustee or city collecting official. | Tennessee Comptroller of the Treasury ↗ |
| Texas | File with your county appraisal district. | Texas Comptroller of Public Accounts ↗ |
| Utah | Usually applied by the county; some counties require Form TC-473A. | Utah State Tax Commission ↗ |
| Vermont | File the homestead declaration (HS-122) with the Vermont Department of Taxes each year. | Vermont Department of Taxes ↗ |
| Virginia | Apply with your city or county commissioner of the revenue. | Virginia Department of Taxation ↗ |
| Washington | Apply with your county assessor. | Washington Department of Revenue ↗ |
| West Virginia | Apply with your county assessor. | West Virginia State Tax Department ↗ |
| Wisconsin | Claim on Schedule H or H-EZ with the Wisconsin Department of Revenue. | Wisconsin Department of Revenue ↗ |
| Wyoming | Apply online through the Wyoming Property Tax Division. | Wyoming Department of Revenue ↗ |
Largest counties: where to file in the biggest U.S. counties. Just bought a home? First-time buyer checklist · bought mid-year · do you need to reapply?
General information, not legal or tax advice; your local office decides eligibility. Sources last checked Oct 27, 2026.
FAQ
How do I apply for a homestead exemption?
File an application with your local property tax office (county assessor, appraiser, appraisal district or auditor) once you own and live in the home as your primary residence. The table on this page lists where to apply in each state.
Where do I file a homestead exemption?
With your county or city property tax office, not the IRS or a private company. The exact office for each state is listed above with a link to the official source.
Can you file a homestead exemption online?
In some places. The official sources for 4 jurisdictions mention online filing (District of Columbia, Maryland, New Hampshire, Wyoming); many county offices also offer online forms.
What documents are needed for a homestead exemption?
Usually proof of ownership (deed or closing statement) and a driver's license or state ID showing the property address. Senior, disability and veteran exemptions need extra proof. Your office lists exactly what it accepts.
Is there a fee to file a homestead exemption?
No. Filing with your assessor or appraisal office is free.
Can I file a homestead exemption late?
Sometimes. Some states accept late applications or refund past years if approved; see our guide to missed homestead exemption deadlines.