What is a property tax deferral?

The Oregon Legislature established programs that allow qualifying citizens to delay paying property taxes on their residences - including manufactured homes, houseboats, multi-family, and income-producing properties.

If you qualify for one of the deferral programs, the state will pay your property taxes to the county.  A lien will be placed on your property.  You will be charged lien recording fees, which are deferred.  Interest on the deferred taxes, at 6 percent per year, is also deferred.

How do I qualify for a deferral?

To get more detailed information about how to qualify for a property tax deferral through the Oregon Department of Revenue, please click on the following link: Property Tax Deferral for Disabled and Senior Citizens.

To get information about a deferral of special assessments, please click on the following link:  Deferral of Special Assessments.