SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM

Citation, Minn. Statutes 2023 290B.02

Deferrals, generally

Amounts, Minn. Statutes 2023 270B.12, 290B.05

Applications for, Minn. Statutes 2023 290B.04

Cumulative, Minn. Statutes 2023 290B.05, 290B.06

Data, classification, Minn. Statutes 2023 290B.04

Eligibility after excess-income certification, Minn. Statutes 2023 290B.04

Limitations, Minn. Statutes 2023 290B.05

Maximum allowable deferral, Minn. Statutes 2023 290B.05

Offsets, Minn. Statutes 2023 290B.04, 290B.06

Refunds deducted from, Minn. Statutes 2023 290B.06

Tax liens, Minn. Statutes 2023 290B.04, 290B.07 to 290B.09

Termination, Minn. Statutes 2023 290B.08

Definitions, generally, Minn. Statutes 2023 290B.03

Delinquent taxes and assessments

Payment by state, Minn. Statutes 2023 290B.04, 290B.07, 290B.09

Payment upon termination of deferral, Minn. Statutes 2023 290B.08

Eligibility for

Failure to meet qualifications, Minn. Statutes 2023 290B.05

Generally, Minn. Statutes 2023 290B.03

Household income exceeding 60,000 dollars, Minn. Statutes 2023 290B.04, 290B.05

Notice of qualification, discharge, Minn. Statutes 2023 290B.08

Fees, recording fees, Minn. Statutes 2023 290B.04, 290B.08

Generally, Minn. Statutes 2023 290B.01 to 290B.10

Homeowners, Minn. Statutes 2023 290B.04, 290B.06, 290B.08

Information and instruction booklets, Minn. Statutes 2023 290B.10

Interest

Cumulative, Minn. Statutes 2023 290B.05, 290B.06

Data, classification, Minn. Statutes 2023 290B.04

Limitations, Minn. Statutes 2023 290B.05

Offsets, Minn. Statutes 2023 290B.04, 290B.06

Tax liens, Minn. Statutes 2023 290B.07

Termination of deferrals, Minn. Statutes 2023 290B.08

Investigations, Revenue Department, Minn. Statutes 2023 290B.04

Maximum allowable deferral, Minn. Statutes 2023 290B.05

Payment

Late payment, penalties, Minn. Statutes 2023 290B.08

Notice, Minn. Statutes 2023 290B.07

Payment by state, Minn. Statutes 2023 290B.04, 290B.07, 290B.09

Termination requirements, Minn. Statutes 2023 290B.08

When due, Minn. Statutes 2023 290B.07, 290B.08

Purpose, Minn. Statutes 2023 290B.01

Records and record keeping, Minn. Statutes 2023 290B.07

Refunds, Minn. Statutes 2023 290B.06

Tax liens

Delinquent taxes and assessments paid by state, Minn. Statutes 2023 290B.04, 290B.07

Discharge, Minn. Statutes 2023 290B.08

Generally, Minn. Statutes 2023 290B.07

Notice of lien, Minn. Statutes 2023 290B.04

Reports about, Minn. Statutes 2023 290B.09

Tax notices, Minn. Statutes 2023 275.065

Violations and penalties

Excess-income certifications, failure to file, penalty assessments, Minn. Statutes 2023 290B.04

False applications or certifications, penalty assessments, Minn. Statutes 2023 290B.04

Late payment, penalties, Minn. Statutes 2023 290B.08