Chapter 290B — Deferral of Property Taxes

290B.01 Purpose This section explains why Minnesota created the senior citizens property tax deferral program. The state recognizes that … 290B.02 Citation This section gives the official name of the program. It is called the 'senior citizens' property tax deferral program.' 290B.03 Deferral of Property Taxes This section sets the qualifications for the senior citizens property tax deferral program. To qualify, you must meet … 290B.04 Application for Deferral This section explains how to apply for the senior citizens property tax deferral program. You must file an application … 290B.05 Maximum Property Tax Amount and Deferred Property Tax Amount This section explains how the maximum property tax amount is calculated for participants in the deferral program. It … 290B.06 Refunds; Offset This section explains how property tax refunds interact with the deferral program. If you receive a property tax refund, … 290B.07 Lien; Deferred Portion This section says that deferred property taxes create a lien on the home. The state has a legal claim on the property … 290B.08 Termination of Deferral; Payment of Deferred Taxes This section explains when the property tax deferral ends and when the deferred taxes must be repaid. The deferral … 290B.09 State Reimbursement This section requires the state to reimburse counties for property taxes that have been deferred under the senior … 290B.10 Senior Deferral Program; Information Provided This section requires county officials to provide information about the senior citizens property tax deferral program to … 290B.11 Forms This section requires the commissioner of revenue to create the application forms and other documents needed for the …