Senior and Disabled Citizens Deferral

The Deferral program allows citizens to "borrow" money from the State of Oregon Department of Revenue. If you qualify, the state pays your property taxes each year, places a lien on your property, and charges 6% interest.

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

Basic Requirements for qualifying are: 

     1.  You must own and have lived on your property for at least five (5) years.
     2.  You must have homeowner's insurance.
     3.  Your household income must not exceed the annual limit (2019 limit is $45,500).
     4.  Your net worth is less than $500,000.
      
For additional information, 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.