Oregon Property Tax Deferral
for Disabled and Senior Citizens

Oregon’s Senior Citizen Property Tax Deferral Program, which allows qualified senior citizens to defer payment of their property taxes, has new requirements for 2011. One major change is the addition of a $500,000 net worth limitation, not including the value of the house claiming the tax deferral.

The state pays the taxes to the county, maintains the account, and charges 6 percent compound 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.

Click these links for more information.

Oregon Department of Revenue explanation of changes

Disabled War Veteran or Surviving Spouse Property Tax Exemption

Senior Citizen's Special Assessment Program

How to contact DOR's Deferral Unit

Telephone: Salem 503-378-4988

Toll-free within Oregon 1-800-356-4222, ext. 58348

Fax 503-945-8737

E-mail: Deferral.unit@state.or.us