Filing an Application

Your application for deferral must be filed with your county assessor between January 1st and April 15th to defer the taxes that would be billed to you the next fall.  Applications are accepted from April 16th through December 1st with a late filing fee.  In accordance with ORS 311.672, the late fee is an amount equal to 10% of the last certified roll's assessed property taxes, but not less than $20 or greater than $150.

Applications and income worksheets are available at your assessor's office or online at

The Oregon Department of Revenue will not pay taxes that were delinquent when you apply. 

For additional information, please contact the Oregon Department of Revenue at 1-503-945-8348 or email  Also, refer to their website for answers to many common questions:

For More Information & Forms 

In Salem: 

State of Oregon Department of Revenue Deferral Unit
Toll-Free number:  1 (800) 356-4222
Telephone:  (503) 945-8348
Fax:  (503) 945-8737


In Hillsboro:  

Washington County
Assessment & Taxation Department
155 N. First Ave., Ste. 130 MS 8
Hillsboro, OR 97124    
Telephone:  (503) 846-8741
Fax:  (503) 846-3909    
TTY (hearing or speech impaired only):  (503) 846-8601
E-Mail to:

Español:  llame al 503-846-8741