Oregon Property Tax Deferral
For Disabled and Senior Citizens

The Oregon Legislature made several changes to the Oregon’s 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 taxpayer’s 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.

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Oregon Department of Revenue explanation

How to contact DOR's Deferral Unit

Telephone: Salem 503-945-8348

Fax 503-945-8737

E-mail: deferral.unit@oregon.gov