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 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

Every two years after you are approved, Oregon Department of Revenue will mail you a Recertification Application.  You will need to return this form within the required timeframe to certify that you still meet all of the qualifications.

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, refer to their website for answers to many common questions.