Minnesota Senior Citizens Property Tax Deferral

About This Program

Minnesota's Senior Property Tax Deferral Program allows homeowners age 65 or older with household income at or below $96,000 to defer a portion of their property taxes exceeding 3% of income until the property is sold. The deferred amount accrues a 3% annual interest charge. The program helps seniors on fixed incomes remain in their homes.

Deferred taxes become a lien against the property, repaid when sold or transferred. Interest accrues at 3% per year. Program limits participation to owner-occupied primary residences.

Key Details

• Defer property taxes above 3% of income — no upfront payment required
• Age 65+ and household income at or below $96,000
• Deferred amount becomes a lien at 3% annual interest until home is sold
• Helps seniors on fixed incomes stay in their homes
• Apply through MN Dept. of Revenue: 651-296-3781

How to Apply

Deadline: Apply by December 31 for following tax year; file Form PV17