Appendix A: Circuit Breaker Types and Eligibility by State
Note: Seniors are usually defined to include people age 65 or older, though some states use different age criteria. Some states extend their circuit breakers to a relatively small number of non-senior households such as veterans, disabled people, orphaned minors, or surviving spouses but this table only identifies credits as including non-seniors if they are made broadly available without such conditions.
*Hawai’i lacks a state circuit breaker credit, but the state’s counties offer circuit breakers of their own.
*Hawai’i lacks a state circuit breaker credit, but the state’s counties offer circuit breakers of their own.
Source: Source: Institute on Taxation and Economic Policy (ITEP) analysis of state tax forms, statutes, and agency websites, as well as information found in the Lincoln Institute of Land Policy and George Washington Institute of Public Policy’s “Significant Features of the Property Tax” database.