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Deferral of property tax payments. Allows the deferral of property taxes imposed on a homestead that is the principal place of residence of an individual who is at least 65 years of age, blind, or disabled (or, subject to certain conditions, who is the surviving spouse of such an individual). Provides for the deferral of any part of the property taxes that exceeds a minimum required payment (base amount). Provides for a state distribution to taxing units to replace the property taxes deferred, and provides for repayment to the state when deferred property taxes are collected. Makes an appropriation. Makes other related changes.
