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Freqflyer is right - remember that taxes come around every year. My assumption is that by age 74, your friend is already aware and availing herself of the exemptions she is entitled to. It may be time to downsize to live within her income budget.
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Belle22, I would question if the 74 year cannot afford to pay her house taxes, how will she be able to afford to maintain her house on a regular basis?

Sounds like it would be time for her to sell her home and bank the equity, and move into independent living apartment... that way, too, she can also be around people of her own age group.
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Call your local assessor's office and ask about what exemptions she may qualify for. Many municipalities have tax exemptions for veterans, seniors and disabled residents.
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Some states have special programs that pay for a disabled person's property taxes if they qualify. You normally have deadlines to apply though. My cousin forgot to apply and I'm trying to get her an exemption anyway.

I would google, plus call the county tax office and ask them about that program. They should tell you the name and give you a number if it's available in your state.
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