I also think that the retirement-age might also be part of that. At 65 your income is expected to drop significantly. By allowing deferred costs on property ta

I also think that the retirement-age might also be part of that. At 65 your income is expected to drop significantly. By allowing deferred costs on property tax at the age of retirement, you reduce a pressure on tight resources. Seniors in that case can spend on food / medical and the government doesn't get the bad press of evicting a grandmother who has to choose between feeding herself and paying property tax.