There's also the approach of allowing property taxes to be accrued as liens on the property owned by the government, to be paid on the death of the owner or the

There's also the approach of allowing property taxes to be accrued as liens on the property owned by the government, to be paid on the death of the owner or the sale of the property. This ensures that retired people are protected from paying high property taxes, as was originally intended, while ensuring that there's no actual tax break, just a deferment.