Are there any property tax deferral programs available to senior citizens?
Yes. For property taxes, the State of Minnesota administers the Senior Citizens Property Tax Deferral program. To be eligible, one spouse must be 65 years old and the other spouse must be at least 62 years old, with a household income of $60,000 or less, and have lived in your home for at least 15 years. If you qualify, your taxes cannot exceed 3% of your net income. The State of Minnesota will pay any remaining tax as a low interest loan. The unpaid tax along with accumulated interest will become a lien on the property. This lien must be satisfied upon sale of the property. Participants who apply for property tax refunds or rebates will not receive the refunds or rebates as cash payments. Instead, the refunds or rebates will be applied to the deferred property tax total. To receive a fact sheet and application, please call the Department of Revenue at 651-556-4803 or go to the Department of Revenue website.

For special assessments, any taxing authority making a special assessment may defer the payment if it is determined that the payment would pose a hardship. This deferral of payment or special assessments ends when any of the following is true: a) the death of the owner, unless the spouse is still eligible, b) the sale, transfer or subdivision of the property or any part thereof, c) if the property no longer qualifies for homestead status, or d) the taxing authority determines that a hardship no longer exists. At the end of the deferment, all special assessment amounts plus interest and penalties, if any, shall become due.


This form must be submitted to the taxing authority assessing the specials prior to the approval of the assessment by the taxing authority. If a deferment is granted, the County Auditor must record the application for deferment showing the amount deferred and the amount of interest, if any, that will be due at the end of the deferment.

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1. What are the "Metropolitan Special Taxing Districts" on my tax statement and Truth in Taxation Notice?
2. What are the "Other Special Taxing Districts" on my tax statement and Truth in Taxation Notice?
3. What is the "State General Tax" on my tax statement and Truth in Taxation Notice?
4. What is the "Voter Approved Levy" for the school district on my tax statement and Truth in Taxation Notice?
5. What is the "Other Local Levies" on my tax statement and Truth in Taxation Notice?
6. What is a Special Assessment?
7. Why are Special Assessments and other charges or fees not shown on the Truth in Taxation Notice?
8. Is it likely that the amount on my Truth in Taxation Notice will be different than the amount on my tax statement?
9. What is available for property tax refund programs?
10. Are there any property tax deferral programs available to senior citizens?