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 receiving or eligible to receive 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. If you have not lived in and owned your home for five (5) years, you may still qualify if you downsized and your previous home was in the Property Tax Deferral program.
  3. You must have homeowner's insurance.
  4. Your household income must not exceed the annual limit (2020 limit is $46,000).
  5. Your net worth is less than $500,000.
  6. You do not have a reverse mortgage OR you were on the deferral program with a reverse mortgage prior to 2011 OR you have acquired a reverse mortgage in years 2011-2016.

      
For additional information, please contact the Oregon Department of Revenue at 1-503-945-8348 or email deferral.unit@dor.state.or.us.  Also visit their website for many answers to common questions.