Senior Citizens

Senior Citizens Property Tax Deferral Program

This program allows people 65 years of age or older, whose annual household income is $60,000 or less, to defer a portion of their property tax on their home. It limits the maximum amount of property tax paid to three % of total household income. This is not a tax forgiveness program - it is a low-interest loan from the state.

To qualify:

  • The property must be owned and occupied as a homestead by a person 65 years of age or older. For married couples, one spouse must be at least 65 and the other at least 62.
  • The home must have been owned and occupied as the homestead of at least one of the homeowners for at least 15 years prior to the year of initial application.
  • There can be no state or federal tax liens or judgment liens on the property.
  • The total of unpaid debts secured by mortgages and other liens against the property cannot exceed 75% of the assessor’s estimated market value. Homeowners with a reverse mortgage may not participate in this program.

You can download the application at the Minnesota Department of Revenue's website at Property Tax Deferral for Senior Citizens [State page w/ PDF].

Filing deadline is July 1 for deferral of any of the following year’s property taxes.

Delayed Payment of Special Assessments

The payment of special assessments may be deferred by any taxing authority if it is determined that payment would pose a hardship. You must apply to the taxing authority making the special assessments.