[Originami]

Just allow the elderly to accrue property/land tax debts against the value of the property, redeemed when sold/transferred or on death.

[Aunche]

Agreed. Reducing or eliminating the property tax benefits the beneficiaries more than the elderly themselves.

[ct0]

Boulder Colorado comes to mind with this idea. Live in the city for a certain amount of time and be over a certain age and your taxes are cut in half. Much better than paying the tax and the government giving it back.

[slt2021]

reverse mortgage should do the same trick