Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
Oregon Program Overview
Property Tax-Aide features the Senior Property Tax Deferral in Oregon.
Senior Property Tax Deferral
Upon disqualification or cancellation from the program, the property taxes that have been deferred and the accrued interest must be paid.
You must be 62 years old or older.
- Or disabled and receiving or eligible to receive federal Social Security Disability benefits.
You must own the property, and have a recorded deed in your name.
- Your property held under an irrevocable trust or a life estate isn’t eligible for the deferral program.
You must have both owned and lived on the property for at least the last five years.
- If you lived away from the property due to medical reasons, you must attach a medical statement on letterhead from your healthcare provider. The letter must state that you are required to be away from the home for health-related reasons.
- If you haven’t lived in and owned your home for the last five years, you may still qualify for the program if you downsized
You must meet the following criteria in place of the five-year requirement:
- Your previous home was in the Property Tax Deferral program.
- The new home must have a lower real market value (RMV).
- You must sell the old home and purchase the new home within a 1-year time frame.
- You must not finance more than 80 percent of the purchase price of the new home.
- You must satisfy the deferral lien on the prior homestead. If you meet these criteria, contact us and we will send you a supplemental worksheet.
You must have homeowner’s insurance that covers fire and other casualty.
Your household income must not exceed the annual limit (2023 limit is $55,500).
- Household income includes all taxable and non-taxable income of the applicant(s) and their spouse(s) that reside in the home for the prior calendar year.
Your net worth is less than $500,000. This doesn’t include the value of the home under the Property Tax Deferral program or personal property.
Either: you don’t have a reverse mortgage, or you were on the Property Tax Deferral program with a reverse mortgage prior to 2011 or you have acquired a reverse mortgage in years 2011-2016 (See Form OR-RMI for more details).
The real market value of your homestead as shown on the 2022-23 tax statement is less than the greater of $271,000 or county-specific limits. (see Real Market Value (RMV) table, which is linked below).
- Application is filed with county assessor’s office after January 1 and by April 17. Application can be submitted from April 18 and by December 1 with a late filing fee paid to the county.
- Recertification for the deferral program is required every two years. The Department of Revenue will mail out a recertification letter to you when you are required to recertify. This letter is mailed in February.
- Completed 2023 Property Tax Deferral Application (Form OR-PTDA)
- The application includes a worksheet for income and asset statements. A copy 2022-23 property tax statement must be attached.
More information can found on the official Senior and Disabled Property Tax Deferral Program website
Application is filed with county assessor’s office. Please review the Links to County Assessor Offices to locate your local assessor.
Your state accepts digital and mailed applications
Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.