A Property tax circuit breaker is "any property tax relief that limits or reduces property taxes for certain individuals [and are] usually property tax exemptions or credits specifically enacted for low-income, elderly, or disabled property owners."

Circuit breakers are used when property taxes would infringe too much on an individual's income.

Circuit breakers are available in 18 states and Washington, D.C. as of 2018 and another 13 states provide some similar type of relief.