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 income limits for 2009. The household application income limit is $38,500.This is not FAGI and does include taxable and nontaxable income including SSI and pensions.

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

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