Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs
Chapter 290B — Senior Citizens' Property Tax Deferral

Section 290B.01 — Purpose. - Minnesota's system of ad valorem property taxation does not adequately...

Section 290B.02 — Citation. - This program shall be named the "senior citizens' property tax...

Section 290B.03 — Deferral Of Property Taxes. - Subdivision 1. Program qualifications. The qualifications for the senior citizens'...

Section 290B.04 — Application For Deferral. - Subdivision 1. Initial application. (a) A taxpayer meeting the program...

Section 290B.05 — Maximum Property Tax Amount And Deferred Property Tax Amount. - Subdivision 1. Determination by commissioner. The commissioner shall determine each...

Section 290B.06 — Refunds; Offset. - For purposes of qualifying for the regular property tax refund...

Section 290B.07 — Lien; Deferred Portion. - (a) Payment by the state to the county treasurer of...

Section 290B.08 — Termination Of Deferral; Payment Of Deferred Taxes. - Subdivision 1. Termination. (a) The deferral of taxes granted under...

Section 290B.09 — State Reimbursement. - Subdivision 1. Determination; payment. The county auditor shall determine the...

Section 290B.10 — Senior Deferral Program; Information Provided. - The commissioner of revenue shall provide information about the senior...

Section 290B.11 — Forms. - The commissioner shall prescribe the content, format, and manner of...