To qualify for a deferment of summer taxes, you must not have a household income of more than $40,000 for the previous calendar year and you must meet one of the following qualifications:
- Be 62 years of age or older, including the unmarried surviving spouse of a person who was 62 years of age or older at the time of death.
- Be a Paraplegic, Hemiplegic, or Quadriplegic.
- Be an eligible Serviceperson, eligible Veteran, eligible widow or widower.
- Be a blind person.
- Be totally and permanently disabled.
You can also have property that is classified or used as agricultural real property with the gross receipts of agricultural or horticultural operations in the previous year being not less than your total household income for the previous calendar year or the combined incomes in the previous year of the individual members of a limited liability company that owns the agricultural property.