Senior Citizens' Property Tax Deferral
Oregon Property Tax Deferral
for Disabled and Senior Citizens
(ORS 311.666-ORS 311.701)
Before you mail your application to the county assessor, make sure you:
✔ Complete and sign your application.
✔ If you have a designated power of
attorney, attach a copy of the Power
of Attorney form.
✔ Check the box at the top of the form to
indicate which deferral program you’re
applying for.
✔ Complete the income and assets worksheet.
✔ Attach a copy of your 2013–14
property tax statement.
✔ Attach a copy of your Social Security
disability award letter or eligibility
document (if applying for the disabled
✔ Attach a copy of your doctor’s statement,
if you’re not living on the property
because of medical reasons.
Your application can’t be processed without this information.
This booklet includes the application
to apply for property tax deferral.
For up-to-date information, check
File your completed application
with the county assessor’s office
after January 1 and by April 15.
If approved, the Department of Revenue
will begin
paying your 2014–15 property
taxes on November 15.

150-490-015 (Rev. 12-13)
Property Tax Deferral for Disabled and Senior Citizens 3
Property Tax Deferral for Disabled and Senior Citizens
As a disabled or senior citizen, you can “borrow”
from the State of Oregon to pay your
property taxes to the county.
How does the program work?
If you qualify for the program, the Oregon
Department of Revenue (DOR) will pay your
county property taxes on November 15 of each
A lien will be placed on your property and
DOR will become a security interest holder.
Upon disqualification or cancellation from the
program, the following must be repaid before
the lien or security interest on the property will
be released:
• Your property taxes that have been paid by
• The accrued interest (six percent compounded
• The cost of recording and releasing the lien.
• A $55.00 filing fee on manufactured structures.
How is the value of the lien on my
property determined?
The lien amount is an estimate of future taxes
to be paid and interest to be charged based on
your current tax and life expectancy tables.
Who qualifies?
By April 15th of the year you apply, you must
meet all of the following requirements.
1. Be either:
• 62 years old, or
• A disabled citizen, who’s receiving or is
eligibile to receive federal Social Security
Disability benefits.
2. You must own or be buying the property;
have a recorded deed or sales contract in
your name or have a revocable trust; and
you may not have a life estate interest in the
3. Have owned and lived on the property for
at least five years. If you lived away from
the property due to medical reasons, you
must attach a medical statement on letter
head from your health care provider.
4. Have homeowners insurance that covers
fire and other casualties.
5. Your household income must be less than
the limit (2014 limit is $42,000.) Household
income includes taxable and non-taxable
income for the prior calendar year.
6. Your net worth is $500,000 or less. This
doesn’t include the value of the home under
the Property Tax Deferral program or
personal property.
7. Either:
• You don’t have a reverse mortgage, or
• You have a reverse mortgage and were
on the Property Tax Deferral program
prior to 2011.
Joint owners
• For the Senior Citizen program, if you own
the property with someone else, all owners
must apply jointly and meet all the qualifications.
• For the Disabled Citizen program, only one
owner must be disabled, but all joint owners
must apply and meet all of the other qualifications.
For both programs, these requirements don’t
apply to joint owners who are married or registered
domestic partners (RDP). The spouse or
RDP isn’t required to apply, but must qualify
for the program if they do apply.
150-490-015 (Rev. 12-13)
4 Property Tax Deferral for Disabled and Senior Citizens
Have questions? Need help?
General tax information....
Toll-free in Oregon.................. 1-800-356-4222
Deferral Unit.....................................503-945-8348
Fax.................................................... 503-945-8737
Email..................... deferral.unit@dor.state.or.usAsistencia
en español:
En Salem o fuera de Oregon......503-378-4988
Gratis de prefijo de Oregon.... 1-800-356-4222
TTY (hearing or speech impaired; machine only):
Salem area or outside Oregon...503-945-8617
Toll-free in Oregon.................. 1-800-886-7204
Americans with Disabilities Act (ADA): Call one
of the help numbers above for information in
alternative formats.
150-490-015 (Rev. 12-13)
Property Tax Deferral for Disabled and Senior Citizens 5
Program growth
The number of new applicants accepted into the
program is limited to a 5% increase of the prior
year’s new program participants.
The number of accepted applicants who were
previously on the program and qualify under
HB 2510 is limited to the first 700.
Do I qualify if I owe delinquent taxes?
Yes, you may have current and future taxes
deferred, but you’ll still be responsible to
pay any delinquent taxes and interest to the
You have the option to apply to the county for a
Delay of Foreclosure for the delinquent amount
you owe the county. This covers taxes on the
real property, but excludes taxes on floating
homes and manufactured structures, as they
are considered personal property. If approved
by the county, the Delay of Foreclosure prevents
the county from foreclosing while you’re
under the Property Tax Deferral program. It
doesn’t prevent your mortgage company from
What if I have a mortgage?
You should inform your mortgage company
that the State of Oregon will be paying your
property taxes if your mortgage company
funds to pay the taxes (escrow account). You
may want to send them a copy of your deferral
approval letter with a letter requesting the
escrow account be withdrawn.
Real Market Value (RMV) Limitation
Your home must be under the RMV limitation
for your county. The limitation is based on the
median value for your county and the number
of years you have continually owned and lived
in the home.
The county median RMV is determined by the
county assessor’s office each year and provided
to DOR.
The prior year’s RMV of your home (as shown
on your 2013-14 tax statement) is used to determine
if you meet this qualification.
May I have property tax deferral and a
veteran’s exemption?
Yes, see information circular Disabled War Veteran
or Surviving Spouse Property Tax Exemption,
150-310-676 for more information.
Do I need to apply for deferral each year?
No, but every two years after you’re approved,
you’ll need to certify that you still meet all of
the qualifications. When it’s time to recertify,
DOR will send you a recertification application.
Can payments be made on the account?
Yes. You may pay all or part of your deferral account
and continue to defer current and future
property taxes. Others (relatives or friends) may
also make payments on your account if you
don’t object.
Make your payments to DOR. Payments are
applied first to accrued interest, then to past
deferred taxes, and then to fees.
Disqualifying events
When any of the following events occur, you
must pay the deferred taxes, plus 6 percent
compound interest, and fees by August 15 of
the following calendar year:
• When the property is sold or changes ownership.
Example: You add your children to the
• When the applicant moves permanently from
the property for non-medical reasons.
• When the applicant dies.
• When the property is moved out of state
(manufactured structures or floating homes).
When this occurs, the total balance becomes
due five (5) days prior to the move.
150-490-015 (Rev. 12-13)
6 Property Tax Deferral for Disabled and Senior Citizens
Household income
Household income includes all income, both taxable and non-taxable. Here are common sources
of income for you to include on the household income worksheet.
Annuities and pensions
*Business income (reduced by expenses)
*Capital losses (in year determined)
Child support
Clergy’s rental or housing allowance, in excess
of expenses claimed to determine federal AGI
Compensation for services performed
Back pay
Severance pay
Deferred compensation
Disability income (entire amount)
Dividends, taxable and nontaxable
*Estate and trust income (also see Inheritance)
Gains on sales (receipts less cost)
Gambling winnings
Hobby income
Individual Retirement Arrangement (IRA) payments
Insurance proceeds
Accident and health
Disability payments
Employee death benefits
Life insurance
Personal injury damages (less attorney fees)
Property damage if included in federal income
Sick pay (employer sickness and injury pay)
Strike benefits
Unemployment compensation
Workers’ compensation
Interest, taxable and nontaxable
*Losses on sales (to extent used in determining
adjusted gross income)
Lottery winnings
Lump-sum distribution (less cost recovery)
Military and veteran’s benefits (taxable and
Pensions and annuities (taxable and nontaxable)
Prizes and awards
Railroad Retirement Act benefits (see Social Security
and Railroad Retirement Act benefits)
Retirement benefits (see pensions, Social Security
and Railroad Retirement Act benefits)
Sales (see gains on sales and losses on sales)
Scholarships (excess over $500)
Sick pay
Social Security and Railroad Retirement Act
Benefits (taxable and nontaxable)
Children’s benefits paid to parent
Disability pension
Medicare premiums deducted from Social
Old-age benefits
Supplemental Security income
Survivor benefits
Trust income
Unemployment compensation
Welfare benefits
Aid to blind and disabled
Aid to dependent children
Child care payments
Child support included in welfare
Direct payments to nursing home
Old-age assistance
*Losses limited to $1,000.
150-490-015 (Rev. 12-13)
Property Tax Deferral for Disabled and Senior Citizens 7
Property Tax Deferral application instructions
Please print or type.
Property Tax Deferral program. Check the
appropriate box to indicate whether you’re
applying for deferral as a disabled citizen or a
senior citizen.
Applicant section. Check the box to indicate
whether you are applying as: an individual, joint
applicants, a Registered Domestic Partner (RDP),
or a surviving spouse.
Social Security number (SSN). The request
for your Social Security number is authorized
by Section 405, Title 42, of the United States
Code. You must provide this information. It
will be used to establish your identity for tax
purposes only.
Mailing address. If your mailing address is
different than the property’s physical address,
please indicate the reason. If you’re living away
from the property for medical reasons, you
must include a letter from your doctor written
on letterhead stating this.
Property address: List the situs address or
where the property is physically located in the
Manufactured structure. If the property is
a personal manufactured structure, please
complete the following information on the
application: square footage, number of bedrooms,
number of bathrooms, roofing material,
siding type, heating system, and cooling
Eligibility questions. Fully complete questions
Household income worksheet. Taxable and
nontaxable combined household income must
be included on the income worksheet for all applicants
(and their spouse or RDP) that live in
the home.
Asset worksheet. List the total net worth of all applicants.
Net worth means the sum of the current
market value of all assets including
real property,
cash, savings accounts, bonds, and other investments
after deducting outstanding liabilities.
Don’t include the value of your home, the cash
value of life insurance policies on the life of an applicant,
or tangible personal property owned by
an applicant (for example—furniture, vehicles).
Declaration section. Be sure you read this
before you sign.
Signature. All applicants must sign and date
the application.
Attach the following to your application:
• A copy of your 2013–14 property tax statement.
• If you’re applying as a disabled applicant,
attach a copy of your Social Security Disability
award letter or eligibility document.
Proof includes: original award letter, a
letter from the Social Security Administration
(SSA) stating the type of benefits you
are receiving, or a computer printout from
SSA. Don’t send your 1099 SSA statement
or new benefit statement as proof. If you
need help getting your award letter, contact
the SSA toll-free at 1-800-772-1213.
Your application must be filed with the county assessor’s office
after January 1 and by April 15.
Send the original application to the county assessor’s office (see county addresses).
DOR will notify you in writing whether your application is approved
or denied.
If approved, we will pay your future taxes beginning November 15, 2014.