Rent Deduction

Through the Rent Deduction program, renters who principally reside in the state are entitled to a tax deduction equal to 50% of rent paid during the year up to $3,000. All income levels are eligible for a maximum deduction of $3,000. Rent may include the rental of a mobile home or of a mobile home site. In determining the amount of the deduction, rent includes the amount paid for heat, hot water, gas, electricity, furniture or parking, if the landlord makes no separate charge for these items. But if charges for these items are separately stated at the time of rental, in the rental agreement or otherwise, such charges do not constitute rent for purposes of the rental deduction. Funding Description: This is a tax relief program.