Property tax on a second home, state by state

The homestead exemption and most caps are for the home you live in. Here is what each state's own sources say about the others.

Arizona

Arizona taxes a home the owner lives in as their primary residence as class three property. A home a qualifying relative lives in as their primary residence can be class three too. azleg.govOct 21
To decide if a home is your primary residence, officials look at how long you live there each year, your voting precinct, your driver license address and where your vehicles are registered. azleg.govOct 21
If the assessor thinks a class three home isn't your primary residence, you'll get a notice asking if it's a secondary residence or a rental. Don't answer within 15 days of the final notice and it's moved to class four, with a civil penalty equal to the prior year's state aid. azleg.govOct 21
If you own residential rental property, you must keep your details on file with the county assessor and update them within ten days of a change. Owners who live outside Arizona must name a statutory agent who lives in the state. azleg.govOct 21

Rentals and vacation homes don't qualify for the homeowners' exemption. boe.ca.govOct 21
Under Proposition 13, property is reassessed to market value only when it changes owner or has new construction. Otherwise yearly increases in real property's base year value are generally limited to 2 percent. boe.ca.govOct 21

A person or married couple gets only one exemption, senior or disabled veteran, on one property. Apply on more than one property and the exemptions are denied on each. eaglecounty.usOct 21
The tax statement goes to the owner of record at the name and mailing address on the tax roll, which the county assessor keeps. eaglecounty.usOct 21

A home with nine or fewer units that doesn't get the homestead exemption has its own cap. Its assessed value can't rise more than 10 percent over the prior year. leg.state.fl.usOct 21

By law you can have a homestead exemption on only one property. Married couples share one exemption even if they live in separate homes. gwinnetttaxcommissioner.comOct 21

The homestead credit applies only to the owner's principal residence. mgaleg.maryland.govOct 21
To count as a dwelling for the credit, a house must be your principal residence and you must live there, or expect to, for more than 6 months of a 12-month period. mgaleg.maryland.govOct 21

The tax bill goes to the owner of record as of January 1 of the previous year. Contact the assessors office to update your mailing address. dunstable-ma.govOct 21

You can't get the exemption if you claim a substantially similar exemption on property in another state. Claiming both may bring a $500 penalty. michigan.govOct 21
By law, nonresident property owners can appeal to the Board of Review by letter. gtcountymi.govOct 21
If a bill comes back for a bad address, you still owe the tax. Check that your local treasurer or assessor has your correct name and address. michigan.govOct 21

Late penalties are higher on nonhomestead property: 4 percent at first, then another 4 percent, up to 12 percent. revisor.mn.govOct 21
Under the rules for homes a relative lives in, property classed as seasonal residential recreational property while you or your spouse owned it won't be reclassed as a homestead unless you live in it as one. revisor.mn.govOct 21
If one spouse lives elsewhere because of work, the assessor can't deny homestead treatment just because only one spouse lives in the home. The two workplaces and the two homes must each be at least 50 miles apart. revisor.mn.govOct 21

Only one property in Nevada can be your primary residence for the 3% cap. tax.nv.govOct 21
A home that isn't owner occupied gets a cap of up to 8% on the tax bill instead. Some rentals that meet low income rent limits can still get the 3% cap. tax.nv.govOct 21

State property tax relief is only for your principal residence. Vacation homes, rental properties and second homes don't qualify. nj.govOct 21
If you own New Jersey property but live in another state, you can ask for a letter of property tax relief ineligibility to show your home state. nj.govOct 21

If you don't live in the town where you own property, you can ask in writing for your assessed value and the grievance hearing time and place, no later than 15 days before the tentative roll date. You can also ask for a hearing after grievance day, but you must still file RP-524 by grievance day. tax.ny.govOct 21

The relief programs only count the value of your permanent, primary and legal residence. Not using the home as your permanent residence ends the circuit breaker deferment. wake.govOct 21

A homeowner and spouse can get this tax reduction on only one home in Ohio, unless they can show they're domiciled separately. dam.assets.ohio.govOct 21
The application asks for the address and county of any second or vacation home you or your spouse own. dam.assets.ohio.govOct 21
A person has only one principal place of residence. It decides, among other things, where you're registered to vote and where you declare residency for income tax. dam.assets.ohio.govOct 21

If the assessor finds you don't qualify for the 4% legal residence ratio, the six percent ratio applies. You can appeal that classification. scstatehouse.govOct 21
When you apply, you certify that no one in your household claims the 4% ratio on another residence or claims legal residence in another state. scstatehouse.govOct 21
If the ownership or use changes, tell the assessor within six months. Lose eligibility without telling them and the penalty is one hundred percent of the tax paid plus interest. scstatehouse.govOct 21

Tax relief only applies to a property you own and use as your primary residence. comptroller.tn.govOct 21
Tennessee law doesn't require the trustee to mail tax notices. Not getting a bill doesn't excuse you from paying or from interest once it's late. nashville.govOct 21

Starting in 2024, real property valued at $5,000,000 or less that isn't a homestead gets a 20% limit. Its appraised value can't rise more than 20% a year unless new improvements are made. brazoriacad.orgOct 21
The 20% limit starts on Jan 1 of the tax year after the first year you own the property. Homes that could get the 10% homestead limit and land with agricultural special appraisal aren't covered. brazoriacad.orgOct 21

A home that's the primary residence of a tenant can also get the residential exemption. le.utah.govOct 21

You can claim only one primary residence. The credit isn't allowed on business property, rental units, vacant land, garages or other property that isn't your primary residence. revenue.wi.govOct 21
If a property stops qualifying, you must tell your county treasurer within 30 days. revenue.wi.govOct 21