Defered property tax for elderly can be (and usually is) implemented as a lien on the estate, to be settled upon the owners death. Do you heve any problem with that? Or should we now also think of (inheritance of) the children?

Yeah, _seriously_.

"And where would she move to?" -- Either the graveyard or the incinerator? She's dead... the bill doesn't come due until after her death and is settled from the value of the house.