Special Assessment Deferral

Qualified property owners may defer payment of special assessments until the deferral ends (see "When does a deferral end?" below). The assessment obligation is not reduced or canceled, only deferred. Payment will be due and payable in full at a future date. Interest is compounded annually on a deferred assessment.

How do I qualify for deferral?

Minnesota Statutes, Sections 435.193 to 435.195, allow municipalities do defer special assessments when homesteaded property is owned by a person who meets one of the following criteria:

  • Owner(s) are 65 years of age or older and applying for deferral based on income; OR
  • Owner(s) are permanently disabled and applying for deferral based on income/disability; OR
  • Owner(s) are a member of the Minnesota National Guard or other military reserves who are ordered into active military service, as defined in section 190.05, subdivision 5b or 5c, as stated in the person's military orders, for whom it would be a hardship to make the payments.

How do I apply for a special assessment deferral?

Please note that the application must be filed within 60 days of the date the City Council approves the assessment project. 

What can I do if my application is denied?

City staff review applications to determine if all requirements have been met. Staff will take all applications to the City Council for approval. Appeals can be made by filing with the District Court. as long as an objection is made prior to or at the special assessment public hearing. (Click Here for Appeal Information)

When does a deferral end?

A deferral will automatically terminate upon any of the following:

  • The death of the owner (if a surviving spouse is not eligible for the deferment)
  • The sale, transfer or subdivision of any part of the property
  • The loss of homestead status on the property
  • A determination by the City Council that requiring immediate or partial payment would no longer impose a hardship

The property owner may also decide to terminate the deferral. Once a deferral is terminated, all principal and interest amounts are immediately due.