Oregon Property Tax Deferral
for Disabled and Senior CitizensThe
1999 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 limit on total household income for
initial eligiblity is $27,500. The limit for seniors once they are on the program
is $32,000. If a participant’s income exceeds the $32,000 limit, part of
the taxes still may be deferred. 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. Click these links for
more information. Oregon
Department of Revenue explanation How to contact DOR's Deferral Unit Telephone:
Salem 503-945-8348 Toll-free within Oregon 1-800-356-4222, ext. 58348 Fax
503-945-8737 E-mail: Deferral.unit@state.or.us Home Page | 
