The Senior Citizen Property Tax Deferment program is administered by the state of Minnesota.
Eligibility requirements
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.
In this program, property taxes do not exceed 3 percent 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.
Any property tax refunds from the state are applied to the deferred tax.
Applying
Forms and instructions are available from the Minnesota Department of Revenue website.