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
- You must have a recorded deed to the property or be buying the property under a recorded sales contract.
- You must live on the property (except for an individual required to be absent by reason of health; a doctor's statement must be sent to the Department of Revenue).
- Your total household income must be less than $38,500 for the preceding year.
- You must be below the annual combined income test of $38,500 federal adjusted gross income each year once you have been approved.
Additional Senior Citizen's Deferral requirements:
--You must be 62 years old by April 15th of the year in which you file your application and state income tax return. (Plus General Requirements from above)
Additional Disabled Citizen's Deferral requirements:
--You must be receiving Federal Social Security Disability benefits on December 31st of the year before you apply.
--Provide copy of your Federal Social Security award letter. (Plus General Requirements from above)
