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Minnesota Department of Revenue

Senior Citizen Property Tax Deferral Program

600 Robert St N, St. Paul, MN, 55146

(651) 556-6091


Service Details


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.


  • Specialization
    • Older adults 


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.
* Household income is $60,000 or less
* Owned and lived in the home for the last 15 years
* Your home has been homesteaded for the last 15 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 percent of the estimated market value

Application Instructions

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.

Area Served



Phone Numbers

Type Number Hours
Main (651) 556-3000
Toll Free (800) 657-3666

Last Update


Other Locations

This provider does not offer this service at other locations.

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