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Minnesota Department of Revenue

Senior Citizen Property Tax Deferral Program

600 Robert St N, St. Paul, MN 55146

Eligibility

In order to qualify for this program, all of the following conditions must be met:
  • Age 65 or older; if married, one of you is 65 or older and the other is at least 62
  • Household income is $96,000 or less
  • Owned and lived in the home for the last 5 years
  • Your home has been homesteaded for the last 5 years
  • There are no reverse mortgage, a life estate, or any state or federal liens on your property
  • Other liens against your property are less than 75% of the estimated market value

Hours

8:00am - 4:30pm, Monday - Friday

Application process

Apply by November 1 to defer your property taxes the following year. You may apply in the year you turn 65. Once accepted, you do not need to reapply yearly.

Site Service Area

Statewide

Other Information

Specialization

  • Older adults
Property Tax Deferral for Senior Citizens may allow older adults to defer a portion of the property taxes that are owed. On this program, individuals will pay three percent of the total household income based on the prior year income. The state pays the remainder as a loan. When the home sells or the deferral program is voluntarily cancelled, the loan plus interest must be repaid. The interest rate varies but does not exceed 5 precent.

Last Update

04/28/2026

Providing organization

Minnesota Department of Revenue