Property Information

Lien Against Property 

The deferred taxes paid by the state become a first lien on your property, except for the liens of mortgages or trust deeds that were recorded before the deferred taxes.  The lien amount is an estimate of future taxes to be paid and interest to be charged. 

Delinquent Taxes (Delay of Foreclosure) 

You may apply to defer future taxes even if you owe some delinquent taxes on real property from previous years.  After having received your deferral approval from the Department of Revenue, contact your county assessor for more information and an application for Delay of Foreclosure.

Personal property manufactured homes and floating homes do not qualify for delay of foreclosure. 

Continuing the Deferral

After the first filing, you don't need to file an application for deferral thereafter unless your spouse dies, and you did not sign the original application.  You must meet the annual income test. Every December, the Oregon Department of Revenue will send you a notice saying the deferral will be continued in the coming year.  But, if any changes happen which disqualify the deferral, including excess income, you must let the Department of Revenue know.