Money & Debt · Homestead (property tax)
Homestead Property-Tax Exemption by State
How much the homestead exemption cuts the property-tax bill on an owner-occupied home, for each state. This is the tax break, not the creditor protection. Cited to the statute.
Read this first: two different homesteads
The word homestead covers two unrelated protections. This page is the property-tax break that lowers your annual bill. The other homestead, creditor protection, shields your home equity from a judgment creditor. If you want a lower tax bill, you are in the right place; if you are worried about a lawsuit or bankruptcy, see the creditor page.
On the tax side the mechanism is not the same everywhere. California, Texas, and Illinois knock a flat amount off assessed value. Florida uses two tiers plus an assessment cap. New York delivers relief through STAR, mostly as a credit check for school taxes. Pennsylvania lets each school district set its own exclusion. And in nearly every state you have to apply, unlike the creditor homestead, which is usually automatic.
Every state in one table
The benefit, the mechanism, and whether you must apply in each row.
All states (10)
| State | Benefit | Applies to | Must apply | Authority |
|---|---|---|---|---|
| California | $7,000 off value | All property taxes | Yes | Cal. Rev. & Tax. Code §218 |
| Florida | Up to $50,000 | All taxes ($25k) plus non-school ($25k more) | Yes | Fla. Stat. §196.031 |
| Georgia | $2,000 off value | State, county, and school taxes (not municipal school or bond taxes) | Yes | O.C.G.A. §48‑5‑44 |
| Illinois | $6,000 to $10,000 off EAV | All local property taxes | Yes | 35 ILCS 200/15‑175 |
| Michigan | Up to 18 school mills | Local school district operating tax only (up to 18 mills) | Yes | MCL 211.7cc |
| New York | STAR relief | School district taxes only | Yes | N.Y. Real Prop. Tax Law §425 |
| North Carolina | No general exemption | All ad valorem property taxes on the parcel (county and municipal) | Yes | N.C.G.S. § 105‑277.1 |
| Ohio | $28,000 off value | All property taxes on the homestead | Yes | Ohio Rev. Code §323.151 |
| Pennsylvania | Up to 50% of median | School district taxes | Yes | 53 Pa. C.S. §8583 |
| Texas | $140,000 (school) | School district taxes | Yes | Tex. Tax Code §11.13(b) |
What these pages are, and what they aren't
Each state page is a reference for the homestead property-tax benefit and how to claim it. They are deliberately not advice for your bill: these figures change often and vary by locality, so each page links to the statute or tax agency. This is general information, not tax or legal advice.