Senior and Disabled Citizens Deferral

Senior Citizen's Deferral

Oregon homeowners age 62 or over may delay paying property taxes on their residences. The taxes must be paid, with interest, when the owner dies or sells the property, moves, or changes ownership. 

Disabled Citizen's Deferral  

Oregon homeowners who are collecting Federal Social Security disability benefits may delay paying property taxes on their residences.  The taxes must be paid, with interest, when the owner dies or sells the property, moves, or changes ownership. 

General Requirements

Due to legislative changes please contact the Oregon Department of Revenue at 1-503-945-8348 or email deferral.unit@dor.state.or.us for more information.  Also visit their website for many answers to common questions:  http://www.oregon.gov/DOR/SCD/changes-impacting-deferral.shtml

January 30, 2013

The recertification process is underway for the Property Tax Deferral Programs.  For more information, see the news release from the Oregon Department of Revenue.