A taxpayer may defer residential real property tax payment to the County on their principal residence property. The amount of property taxes due that may be deferred for any one year is the amount of current County taxes that exceeds the amount paid in the prior taxable year. Taxes eligible for deferral are the General County and the Special Service Area taxes.

A taxpayer is eligible for a property tax deferral if: 1) The gross income or combined gross income of all individuals who actually reside in the dwelling did not exceed $120,000 for the preceding calendar year; 2) The owner, or at least one of the owners, must reside in the dwelling as their principal place of residence, and must have done so for at least 5 years.