States Without a General Homestead Exemption
These states don't have a statewide homestead exemption available to every owner-occupant, according to the main program on the official source we use. Most still offer targeted relief for seniors, veterans, people with disabilities or lower incomes, and some let cities or counties offer exemptions.
| State | Main statewide relief instead |
|---|---|
| Alaska | Senior Citizen and Disabled Veteran Property Tax Exemption Exempts part of the assessed value of a qualifying primary residence from municipal property tax. |
| Arizona | Widow, Widower and Disability Exemption; Senior Valuation Protection Arizona has no general homestead exemption. Widows, widowers and people with a total and permanent disability can get a limited assessed-value exemption, and seniors can freeze their home's valuation (Senior Freeze). |
| Colorado | Senior Property Tax Exemption Exempts 50% of the first $200,000 of actual value of a qualifying senior's primary residence. |
| Connecticut | Homeowners Elderly/Disabled Circuit Breaker Tax Relief Program A property tax credit for elderly or totally disabled homeowners with qualifying income. Connecticut has no statewide general homestead exemption. |
| Delaware | Senior School Property Tax Credit A credit of up to 50% of school property tax, capped at $500. |
| Kansas | Homestead Refund A refund of part of the property tax paid on your home. |
| Kentucky | Homestead Exemption For 2025-2026, $49,100 is deducted from the assessed value of your home. |
| Massachusetts | Personal Exemptions and Residential Exemption Personal exemptions for seniors, surviving spouses, veterans and blind persons. Some cities and towns also adopt a residential exemption for owner-occupied homes. |
| Missouri | Property Tax Credit A credit of up to $1,100 for homeowners based on property taxes paid. Missouri has no general homestead exemption. |
| Montana | Property Tax Assistance Program (PTAP) Reduces property taxes on your primary residence if you have a fixed or limited income. |
| Nebraska | Homestead Exemption Relief from property taxes on a homestead for qualifying owners. |
| New Hampshire | Low and Moderate Income Homeowners Property Tax Relief State property tax relief for lower-income homeowners. Elderly and other exemptions are set locally. |
| North Carolina | Elderly or Disabled Homestead Exclusion Excludes part of the appraised value of your residence from property tax. |
| North Dakota | Homestead Property Tax Credit Reduces the taxable value of your home. |
| Ohio | Homestead Exemption Exempts part of the market value of your home from property tax. |
| Oregon | Property Tax Exemptions and Deferral Oregon has no general homestead exemption. It offers exemptions for disabled veterans and their surviving spouses, and a deferral program for seniors and people with disabilities. |
| Rhode Island | Property Tax Relief Credit (RI-1040H) A state credit for property tax or rent paid. Homestead exemptions are set by each city or town. |
| South Carolina | Homestead Exemption Exempts the first $50,000 of fair market value of your legal residence. |
| Tennessee | Property Tax Relief Program Reimburses part or all of the property taxes paid on your home. |
| Virginia | Local Real Estate Tax Relief for the Elderly and Disabled Virginia lets each locality offer real estate tax exemptions or deferrals for older and disabled homeowners. There is no statewide homestead exemption. |
| Washington | Property Tax Exemption for Seniors and People with Disabilities Reduces property taxes on your primary residence. |
| West Virginia | Homestead Exemption Exempts the first $20,000 of assessed value of your home. |
| Wisconsin | Homestead Credit A credit for property taxes or rent paid by lower-income households. |
Based on the main verified program per state. Check your state page and county office for local exemptions.