Seniors Real Property Tax Relief Act of 2000

Seniors Real Property Tax Relief Act of 2000 - Amends the Internal Revenue Code to: (1) allow a deduction for State and local real property taxes paid by certain taxpayers aged 65 or older who do not itemize their deductions; and (2) provide for the establishment of "senior citizen real property tax accounts" (trusts created exclusively for the purpose of paying the qualified property tax expenses of qualified beneficiaries).