This program allows people 65 years of age or older, whose household incomes are $60,000 or less, to defer a portion of their homestead property taxes.  The deferred taxes accrue as a lien on the property and are due within 90 days after the property is sold, transferred, or no longer qualifies as a homestead.  Applications are available from the assessor, and are due by August 1 to the Minnesota Department of Revenue.

More detailed information on this program is available on the Minnesota Department of Revenue fact sheet.