• Homes and land for agricultural, horticulture or timber use may be eligible for tax deferment programs.Countryside land image by Rose from Fotolia.com
  
  Tax deferral programs are sponsored by individual states or local governmental agencies These grants seek to help struggling homeowners or landowners who need additional help. These programs are specifically geared toward low-income groups, the elderly, the disabled or individuals who use their land for agricultural purposes. Actual tax break amounts vary based on the program.
  
  

North Carolina Land Use Program

• This program provides tax breaks to landowners who use their land for agricultural, timber or horticultural purposes. Landowners must apply for this program and applications must be requested from the state's Land Use Program office. For land that no longer qualifies for the tax break, landowners will have to pay three year's worth of taxes plus the interest associated with those taxes. To qualify for the agricultural tax break, at least 10 acres must be committed to farm use and the landowner must have earned at least $1,000 in gross income over the past three years. For forest lands, at least 20 acres must be committed to production. Land used for horticultural purposes must have five acres devoted to this purpose, and the landowner must have earned at least $1,000 in gross pay over the last three years. For all these programs, the land must have been owned for at least four years.
  
  USDA Natural Resources Conservation Service
  
  4407 Bland Rd, Suite 117
  
  Raleigh, NC 27609
  
  919-873-2100
  
  nc.nrcs.usda.gov
  
  

Minnesota Senior Citizens Property Tax Deferral

• This program is open to Minnesota citizens ages 65 and older who have an annual household income at or below $60,000 and who are having trouble making their property tax payments. This program allows homeowners to pay only 3 percent of their total household income in taxes in 2010. This program does not provide tax forgiveness; it simply replaces the yearly taxes with a state loan. If a person's income rises above $60,000, they must notify the Minnesota Department of Revenue, and they will not be allowed to receive the tax deferment until their income falls below the required income level. To be eligible for the program, the homeowners must have owned the home for a minimum of 15 years and there cannot be any federal or state liens on the property.
  
  Minnesota Department of Revenue
  
  600 North Robert St.
  
  St. Paul, MN 55101
  
  651-296-4444
  
  taxes.state.mn.us
  
  

New York State Property Tax Deferral

• This program is offered to elderly homeowners who live in the State of New York. This program offers homeowners a loan to help them pay for their property taxes. This loan and the fees and interest associated with the loan are generally repaid to the lender when the home is sold. Interested parties must contact their local Tax Assessor's Office, but the program is not available in all areas. Actual loan amounts will vary based on the individual municipality.
  
  New York State
  
  Office for the Aging
  
  2 Empire State Plaza
  
  Albany, New York 12223-1251
  
  800-342-9871
  
  aging.ny.gov