Oregon Property Tax Deferral
For Disabled and Senior Citizens
The Oregon Legislature made several changes to the Oregons
Senior Citizen Property Tax Deferral Program, which allows qualified
senior citizens to defer payment of their property taxes.
The poor economy and weak housing market forced the 2011 Oregon
Legislature to make many changes to the property tax deferral
program. These changes affect deferred property taxes the state
pays beginning in November 2011.
The state pays the taxes to the county, maintains the account,
and charges 6 percent simple interest, which is also deferred.
Taxes and interest must be repaid when the taxpayer dies, sells
the property, ceases to live permanently on the property, or
the property changes ownership.
In addition to meeting the income limitations, senior citizens
wishing to qualify for the program must be 62 years of age or
older by April 15 of the year they apply, must live on the property
which is the taxpayers principle residence, and must have
a deed or recorded sales contract. Participants can come in
and out of the program if their income goes up or down.
Click this link for more information.
Department of Revenue explanation
How to contact DOR's Deferral Unit
Telephone: Salem 503-945-8348