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Staff Publications

History of Senior Property Tax Exemption

Subjects
Fiscal Policy & Taxes
State Revenue & Budget
Published
08/03/2022

The senior homestead property tax exemption became available beginning in property tax year 2002, following voter approval of Referendum A in the 2000 General Election. The number of seniors claiming the exemption has grown over time, from 123,326 qualifying seniors in tax year 2002, to 266,538 seniors in tax year 2021.  Local governments are required to be reimbursed by the state for the property tax revenue impact of the exemption. In FY 2021-22, reimbursements for the senior homestead exemption totaled $156.5 million.

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