Counties tax land and homes (including manufactured housing) to provide local services and support for independent taxing districts, such as cities and schools.
Read more in our Understanding Property Tax guide, including how your property tax assessment is determined and what to do if you disagree with it.
Tax relief for homeowners
You might be eligible for one or more of the following programs. Read the descriptions below to see if you could qualify.
Homeowner’s exemption
If you own and occupy a home (including manufactured homes) as your primary residence, you could qualify for a homeowner’s exemption for that home and up to one acre of land.
Learn more on the Property Tax Homeowners Exemption page.
Property tax reduction program
This program can reduce the property tax you must pay on your home and up to one acre of land. You must apply every year between January 1 and April 15 with your county assessor’s office.
You can find forms and a brochure describing eligibility requirements on the Property Tax Reduction page.
Property tax deferral program
The program lets you postpone paying taxes on your home and up to one acre of land. You must apply every year between January 1 and the first Monday in September with your county assessor’s office.
Like the Property Tax Reduction program, you must meet specific eligibility requirements. Read more on the Property Tax Deferral page.
Benefit for veterans with a 100% service-connected disability
This program can reduce the property tax you must pay on your home and up to one acre of land. You must apply every year between January 1 and April 15 with your county assessor’s office.
You can find forms and a brochure describing eligibility requirements on the 100% Service-Connected Disabled Veterans Benefit page.
Other property tax resources
You can find other property tax pages on the Property Tax Hub.
The Tax Commission doesn’t collect property tax. Counties collect property taxes. The Tax Commission just oversees the property tax system to ensure compliance with state laws. Read more in our Understanding Property Tax guide.
History of maximum homeowner's exemption
| Years | Maximum |
|---|---|
| 1980-1982 | $10,000 |
| 1983-2005 | $50,000 |
| 2006 | $75,000 |
| 2007 | $89,325 |
| 2008 | $100,938 |
| 2009 | $104,471 |
| 2010 | $101,153 |
| 2011 | $92,040 |
| 2012 | $83,974 |
| 2013 | $81,000 |
| 2014 | $83,920 |
| 2015 | $89,580 |
| 2016 | $94,745 |
| 2017 | $100,000 |
| 2018 | $100,000 |
| 2019 | $100,000 |
| 2020 | $100,000 |
| 2021 | $125,000 |
| 2022 | $125,000 |