When must amounts due under the Senior Citizens Real Estate Tax Deferral Program be repaid?

The deferred tax amounts must be repaid within one year of the taxpayer's death, or 90 days after the property is sold, transferred, or otherwise no longer qualifies for the program. The deferral may be continued by a surviving spouse who is at least 55 years of age within six months of the taxpayer's death.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.