Senior Citizen Property Tax Deferment

The Senior Citizen Property Tax Deferment program is administered by the state of Minnesota.

Eligibility Requirements

  • Any property tax refunds from the state are applied to the deferred tax.
  • In this program, property taxes do not exceed 3% of net income. The rest is paid by the state in the form of a low-interest loan.
  • Unpaid tax and interest will become a lien on the property, which is paid at the time of sale.
  • You must be 65 years old with a household income of $60,000 or less to apply and have lived in your home for at least 15 years.


Forms and instructions are available from the Minnesota Department of Revenue.