OREGON STATE DEPARTMENT OF REVENUE
SENIOR/DISABLED PROPERTY TAX DEFERRAL PROGRAM
Qualified senior and disabled citizens can "borrow" from the State of Oregon to pay property taxes to the county. If approved, the Oregon Department of Revenue (DOR) will pay county property taxes on November 15 of each year. A lien is placed on the property and DOR becomes a security interest holder.
955 Center Street NE
Salem, OR 973012555
Eligibility: Must be either 62 or older, or must be a disabled citizen who’s receiving or is eligible to receive federal Social Security disability benefits. Also, must have a recorded deed to the property or be buying the property under a recorded sales contract. Certain trust or trustee arrangements qualify for deferral. Not eligible for deferral if person has a life estate interest in the property.

See application for more eligibility requirements.
Hours: File an application between January 1 and April 15 to defer the taxes due the following November 15
(503) 945-8348
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Phone/FAX Numbers
  • Main phone (503) 945-8348
  • Toll-free (800) 356-4222
  • TTY/TTD (800) 886-7204
Email Address: [email protected]
INTAKE PROCEDURE: Applications can be obtained from the County Assessor's office or found on the website
FEES: Upon disqualification or cancellation from the program: the property taxes paid by DOR, the accrued interest (6% yearly), the cost of recording and releasing the lien, and a $55 filing fee on manufactured structures must be paid
DOCUMENTS: Income information and/or disability proof information is required when filing. See application for more details on required documentation.
AREA SERVED: State of Oregon
Services:
  • Property Tax Information
  • Property Tax Information * Older Adults
  • Property Tax Information * SSI Recipients
  • Tax Forms
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OREGON STATE DEPARTMENT OF REVENUE