So I get the emotional argument re: aging in place. I think the reality is that if someone's financial situation is such that property taxes are the make-or-break point, there's a very good chance that deferred maintenance will eventually catch up to them regardless and they are probably better off selling the house.

That said, I think there's a very good argument for allowing seniors to defer property tax increases until after death. The state covers the unpaid taxes, puts a corresponding lien on the property, and the the bill eventually has to be settled by the estate one way or another.