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Deferral of property tax payments. Allows a taxpayer who meets certain income, net worth, and either age or disability requirements to defer payment of the taxpayer's property tax liability on the taxpayer's principal place of residence (excluding amounts for which the taxpayer would have been eligible for a credit if the taxpayer had filed for it) until the taxpayer dies, sells the property, or otherwise becomes ineligible to defer the taxes. Requires a county to deposit money collected from deferred taxes in a county tax deferral revolving fund. Provides for replacement of deferred taxes through distributions from the state and transfers from a county tax deferral revolving fund. Makes an appropriation.