Oregon Property Tax Deferral
for Disabled and Senior Citizens
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.
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 these links for
Department of Revenue explanation
How to contact DOR's Deferral Unit
Toll-free within Oregon 1-800-356-4222