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Minnesota Legislature

Office of the Revisor of Statutes

SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM

Citation, Minn. Statutes 2018 290B.02

Deferrals, generally

Amounts, Minn. Statutes 2018 270B.12, 2018 290B.05

Applications for, Minn. Statutes 2018 290B.04

Cumulative, Minn. Statutes 2018 290B.05, 2018 290B.06

Data, classification, Minn. Statutes 2018 290B.04

Eligibility after excess-income certification, Minn. Statutes 2018 290B.04

Limitations, Minn. Statutes 2018 290B.05

Maximum allowable deferral, Minn. Statutes 2018 290B.05

Offsets, Minn. Statutes 2018 290B.04, 2018 290B.06

Refunds deducted from, Minn. Statutes 2018 290B.06

Tax liens, Minn. Statutes 2018 290B.04, 2018 290B.07 to 2018 290B.09

Termination, Minn. Statutes 2018 290B.08

Definitions, generally, Minn. Statutes 2018 290B.03

Delinquent taxes and assessments

Payment by state, Minn. Statutes 2018 290B.04, 2018 290B.07, 2018 290B.09

Payment upon termination of deferral, Minn. Statutes 2018 290B.08

Eligibility for

Failure to meet qualifications, Minn. Statutes 2018 290B.05

Generally, Minn. Statutes 2018 290B.03

Household income exceeding 60,000 dollars, Minn. Statutes 2018 290B.04, 2018 290B.05

Notice of qualification, discharge, Minn. Statutes 2018 290B.08

Fees, recording fees, Minn. Statutes 2018 290B.04, 2018 290B.08

Generally, Minn. Statutes 2018 290B.01 to 2018 290B.10

Homeowners, Minn. Statutes 2018 290B.04, 2018 290B.06, 2018 290B.08

Information and instruction booklets, Minn. Statutes 2018 290B.10

Interest

Cumulative, Minn. Statutes 2018 290B.05, 2018 290B.06

Data, classification, Minn. Statutes 2018 290B.04

Limitations, Minn. Statutes 2018 290B.05

Offsets, Minn. Statutes 2018 290B.04, 2018 290B.06

Tax liens, Minn. Statutes 2018 290B.07

Termination of deferrals, Minn. Statutes 2018 290B.08

Investigations, Revenue Department, Minn. Statutes 2018 290B.04

Maximum allowable deferral, Minn. Statutes 2018 290B.05

Payment

Late payment, penalties, Minn. Statutes 2018 290B.08

Notice, Minn. Statutes 2018 290B.07

Payment by state, Minn. Statutes 2018 290B.04, 2018 290B.07, 2018 290B.09

Termination requirements, Minn. Statutes 2018 290B.08

When due, Minn. Statutes 2018 290B.07, 2018 290B.08

Purpose, Minn. Statutes 2018 290B.01

Records and record keeping, Minn. Statutes 2018 290B.07

Refunds, Minn. Statutes 2018 290B.06

Tax liens

Delinquent taxes and assessments paid by state, Minn. Statutes 2018 290B.04, 2018 290B.07

Discharge, Minn. Statutes 2018 290B.08

Generally, Minn. Statutes 2018 290B.07

Notice of lien, Minn. Statutes 2018 290B.04

Reports about, Minn. Statutes 2018 290B.09

Tax notices, Minn. Statutes 2018 275.065

Violations and penalties

Excess-income certifications, failure to file, penalty assessments, Minn. Statutes 2018 290B.04

False applications or certifications, penalty assessments, Minn. Statutes 2018 290B.04

Late payment, penalties, Minn. Statutes 2018 290B.08