Property Taxes: Related Laws
Alabama
- Alabama Code > Title 40 > Chapter 3 - County Boards of Equalization
- Alabama Code > Title 40 > Chapter 4 - Tax Assessors
- Alabama Code > Title 40 > Chapter 9A - Reporting of Tax Exempt Property by Lessee
- Alabama Code > Title 40 > Chapter 9C - Brownfield Development Tax Abatement
- Alabama Code > Title 40 > Chapter 9D - Alabama Economic Incentive Enchancement Act of 2007
Arizona
- Arizona Laws > Title 42 > Chapter 11 - Property Tax
- Arizona Laws > Title 42 > Chapter 12 - Property Classification
- Arizona Laws > Title 42 > Chapter 13 - Valuation of Locally Assessed Property
- Arizona Laws > Title 42 > Chapter 14 - Valuation of Centrally Assessed Property
- Arizona Laws > Title 42 > Chapter 16 - Property Tax Appeals and Reviews
California
- California Codes > Revenue and Taxation Code > Division 1 - Property Taxation
- California Codes > Revenue and Taxation Code > Division 2 > Part 13.7 - Property Tax Reimbursement Law
Connecticut
- Connecticut General Statutes > Chapter 203 - Property Tax Assessment
- Connecticut General Statutes > Chapter 204a - Property Tax Relief for Elderly Homeowners and Renters and Persons with Permanent Total Disability
- Connecticut General Statutes > Chapter 206 - School District Tax
Delaware
Florida
- Florida Statutes > Chapter 194 - Administrative and Judicial Review of Property Taxes
- Florida Regulations > Division 12D - Property Tax Oversight Program
Hawaii
Idaho
- Idaho Code > Title 63 > Chapter 6 - Exemptions From Taxation
- Idaho Code > Title 63 > Chapter 7 - Property Tax Relief
- Idaho Code > Title 63 > Chapter 8 - Levy and Apportionment of Taxes
- Idaho Code > Title 63 > Chapter 9 - Payment and Collection of Property Taxes
Illinois
- Illinois Compiled Statutes > Chapter 35 > Property Taxes
- Illinois Compiled Statutes > 35 ILCS 750 > Title 1 - State Tax Lien Registration Act
- Illinois Compiled Statutes > 320 ILCS 30 - Senior Citizens Real Estate Tax Deferral Act
Indiana
Iowa
- Iowa Code > Chapter 425A - Family Farm Tax Credit
- Iowa Code > Chapter 426 - Agricultural Land Tax Credit
- Iowa Code > Chapter 426A - Military Service Tax Credit and Exemptions
- Iowa Code > Chapter 426B - Property Tax Relief — Mental Health and Disabilities Services
- Iowa Code > Chapter 426C - Business Property Tax Credit
Kansas
- Kansas Statutes > Chapter 79 > Article 1 - Property Subject to Taxation
- Kansas Statutes > Chapter 79 > Article 2 - Property Exempt From Taxation
- Kansas Statutes > Chapter 79 > Article 3 - Listing Property for Taxation
- Kansas Statutes > Chapter 79 > Article 4 - Listing and Valuation of Real Estate
- Kansas Statutes > Chapter 79 > Article 5b - Complex Industrial Property Classification and Appraisal
Kentucky
Maine
- Maine Revised Statutes > Title 36 > Part 2 - Property Taxes
- Maine Revised Statutes Title 36 Sec. 6147 - Definitions
- Maine Revised Statutes Title 36 Sec. 6148 - Benefit
- Maine Revised Statutes Title 36 Sec. 6149 - Limitations
- Maine Revised Statutes Title 36 Sec. 6150 - Administration
Maryland
Massachusetts
- Massachusetts General Laws > Chapter 61 - Classification and Taxation of Forest Lands and Forest Products
- Massachusetts General Laws > Chapter 61A - Assessment and Taxation of Agricultural and Horticultural Land
- Massachusetts General Laws > Chapter 61B - Classification and Taxation of Recreational Land
Michigan
- Michigan Laws > Chapter 4 > Act 150 of 1969 - Property Tax Legislation
- Michigan Laws > Chapter 211 - Taxation of Real and Personal Property
Minnesota
- Minnesota Statutes > Property Taxes
- Minnesota Statutes > Chapter 290A - Property Tax Refund
- Minnesota Statutes > Chapter 290B - Senior Citizens' Property Tax Deferral
Missouri
- Missouri Laws > Chapter 137 - Assessment and Levy of Property Taxes
- Missouri Laws > Chapter 138 - Equalization and Review of Tax Assessments
- Missouri Laws > Chapter 146 - Intangible Personal Property Tax
Montana
- Montana Code > Title 15 > Chapter 6 - Property Subject to Taxation
- Montana Code > Title 15 > Chapter 9 - Equalization
- Montana Code > Title 15 > Chapter 10 - Property Tax Levies
- Montana Code > Title 15 > Chapter 15 - Property Tax Appeals
- Montana Code > Title 15 > Chapter 16 - Collection of Property Taxes
Nebraska
Nevada
- Nevada Revised Statutes > Chapter 361 - Property Tax
- Nevada Revised Statutes > Chapter 361A - Taxes on Agricultural Real Property and Open Space
New Hampshire
- New Hampshire Revised Statutes > Chapter 75 - Appraisal of Taxable Property
- New Hampshire Revised Statutes > Chapter 76 - Apportionment, Assessment and Abatement of Taxes
- New Hampshire Revised Statutes > Chapter 78-B - Tax On Transfer of Real Property
- New Hampshire Revised Statutes > Chapter 83-F - Utility Property Tax
New Jersey
New Mexico
- New Mexico Statutes > Chapter 7 > Article 35 - Property Tax
- New Mexico Statutes > Chapter 7 > Article 36 - Valuation of Property
- New Mexico Statutes > Chapter 7 > Article 37 - Imposition of Property Tax
- New Mexico Statutes > Chapter 7 > Article 38 - Administration and Enforcement of Property Taxes
New York
- New York Laws > Real Property Tax
- New York Laws > Tax > Article 31A2*2 - Tax On Real Estate Transfers in the Town of Chatham
- New York Laws > Tax > Article 31A2*3 - Tax On Real Estate Transfers in the Town of Fishkill
North Carolina
- North Carolina General Statutes > Chapter 39 > Article 10 - Real Property Tax Proration
- North Carolina General Statutes > Chapter 105 > Article 11 - Short Title, Purpose, and Definitions
- North Carolina General Statutes > Chapter 105 > Article 12 - Property Subject to Taxation
- North Carolina General Statutes > Chapter 105 > Article 12A - Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland
- North Carolina General Statutes > Chapter 105 > Article 13 - Standards for Appraisal and Assessment
North Dakota
- North Dakota Code > Chapter 57-02.1 - Payments in Lieu of Real Estate Taxes
- North Dakota Code > Chapter 57-02.2 - Exemption of Improvements to Buildings
- North Dakota Code > Chapter 57-02.3 - Payments in Lieu of Property Taxes
- North Dakota Code > Chapter 57-06 - Assessment and Taxation of Public Utilities
Ohio
Oregon
- Oregon Statutes > Chapter 306 - Property Taxation Generally
- Oregon Statutes > Chapter 307 - Property Subject to Taxation; Exemptions
- Oregon Statutes > Chapter 309 - Board of Property Tax Appeals; Ratio Studies
- Oregon Statutes > Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs Programs
- Oregon Statutes > Chapter 311 - Collection of Property Taxes
Rhode Island
- Rhode Island General Laws > Chapter 44-3 - Property Subject to Taxation
- Rhode Island General Laws > Chapter 44-4 - Situs and Ownership of Taxable Property
- Rhode Island General Laws > Chapter 44-5.1 - Real Estate Nonutilization Tax
- Rhode Island General Laws > Chapter 44-6 - Assessment and Collection of State Taxes
- Rhode Island General Laws > Chapter 44-25 - Real Estate Conveyance Tax
South Carolina
- South Carolina Code > Title 12 > Chapter 37 - Assessment of Property Taxes
- South Carolina Code > Title 12 > Chapter 43 - County Equalization and Reassessment
- South Carolina Code > Title 12 > Chapter 51 - Alternate Procedure for Collection of Property Taxes
South Dakota
- South Dakota Codified Laws > Title 10 > Chapter 3 - County Directors of Equalization
- South Dakota Codified Laws > Title 10 > Chapter 4 - Property Subject to Taxation
- South Dakota Codified Laws > Title 10 > Chapter 5 - Situs of Property for Taxation
- South Dakota Codified Laws > Title 10 > Chapter 6A - Freeze On Assessments of Dwellings of Disabled and Senior Citizens
- South Dakota Codified Laws > Title 10 > Chapter 6B - Property Tax Reduction From Municipal Taxes for the Elderly and Disabled
Tennessee
- Tennessee Code > Title 4 > Chapter 3 > Part 51 - State Board of Equalization
- Tennessee Code 7-64-101 - Eligibility for deferral. [For contingent amendment, see the Compiler's Notes.]
- Tennessee Code 7-64-102 - Limitations on property eligible for deferral. [For contingent amendment, see the Compiler's Notes.]
- Tennessee Code 7-64-103 - Application process. [For contingent amendment, see the Compiler's Notes.]
- Tennessee Code 7-64-104 - Deferral -- Lien for unpaid taxes. [For contingent amendment, see the Compiler's Notes.]
Texas
- Texas Tax Code > Title 1 - Property Tax Code
- Texas Tax Code > Title 3 > Subtitle B - Special Property Tax Provisions
Utah
- Utah Code > Title 59 > Chapter 2 - Property Tax Act
- Utah Code > Title 59 > Chapter 3 - Tax Equivalent Property Act
Vermont
- Vermont Statutes > Title 32 > Chapter 124 - Agricultural and Forest Lands
- Vermont Statutes > Title 32 > Chapter 125 - Exemptions
- Vermont Statutes > Title 32 > Chapter 135 - Education Property Tax
- Vermont Statutes > Title 32 > Chapter 154 - Homestead Property Tax Credit
- Vermont Statutes > Title 32 > Chapter 231 - Property Transfer Tax
Virginia
- Virginia Code 58.1-3200: Real estate subject to local taxation; taxable real estate defined; leaseholds
- Virginia Code 58.1-3201: What real estate to be taxed; amount of assessment; public service corporation property
- Virginia Code 58.1-3202: Taxation of certain multi-unit real estate
- Virginia Code 58.1-3203: Taxation of certain leasehold interests; concessions
- Virginia Code 58.1-3204: Lands acquired from United States, etc., when beneficial ownership held prior to January 1
Washington
- Washington Code > Chapter 82.45 - Excise tax on real estate sales
- Washington Code > Chapter 82.46 - Counties and cities -- Excise tax on real estate sales
- Washington Code > Title 84 - Property Taxes
West Virginia
- West Virginia Code > Chapter 11 > Article 6K - Assessment of Industrial Property and Natural Resources Property
- West Virginia Code > Chapter 11 > Article 13Y - The West Virginia Manufacturing Property Tax Adjustment Act
- West Virginia Code > Chapter 11A - Collection and Enforcement of Property Taxes
- West Virginia Code > Chapter 38 > Article 10C - State and Local Tax Liens