Provides property tax exemption and deferral information for the following situations: Property tax exemption program for senior citizens and people who are disabled -  The qualifying applicant receives a reduction in the amount of property taxes due.    -  The amount of the reduction is based on the applicant's income, the value of the residence, and the local levy rates.   Property tax deferral program for senior citizens and people who are disabled -  For the qualifying applicant, the laws governing this program allow payment of property taxes and special assessments for current and delinquent years.    -  The deferred amount accrues 5% simple interest until repayment is complete.    -  Deferrals must be repaid when the home is sold, the applicant passes away, or the home is no longer used as the primary residence.   Property tax deferral program for homeowners with limited income -  Program allows payment of the second half property tax installment due in October of the current year.     -  The deferred amount accrues simple interest until repayment is complete.    -  The interest rate varies and is based on an average of the federal short-term rate, plus 2 percent.    -  Deferrals must be repaid when the home is sold, the applicant passes away, or the home is no longer used as the primary residence.   Property tax assistance program for widows or widowers of veterans -  The qualifying applicant receives assistance for payment of property taxes in the form of a grant.   -  The assistance amount is based on the applicant’s income, the value of the residence, and the local levy rates.    -  The grant does not have to be repaid as long as the applicant continues to live in the residence until at least December 15 in the year a grant is received.