Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
Oregon
You may be eligible to receive money back
Oregon Program Overview
Property Tax-Aide features the Senior Property Tax Deferral in Oregon.
The information on this page is updated as new information becomes available by the relevant tax agencies.
Senior Property Tax Deferral
The program allows a senior homeowner to borrow from the state to pay your property taxes to the county. Disabled homeowners are also eligible. A lien is placed on your property and the state will become a security interest holder.
Upon disqualification or cancellation from the program, the property taxes that have been deferred and the accrued interest must be paid.
Upon disqualification or cancellation from the program, the property taxes that have been deferred and the accrued interest must be paid.
Eligibility
Age or Disability
- You are 62 or older; OR
- You are disabled and receiving (or eligible to receive) SSDI or SSI.
Ownership & Occupancy
- You own the home and have a recorded deed.
- You have owned and lived in the home for the past five years; OR
- You qualify under the downsizing exception (see below).
Downsizing Exception (if you have not met the 5-year rule)
- Your previous home was in the deferral program.
- Your new home has a lower RMV.
- You sold and purchased within one year.
- You financed no more than 80% of the purchase price.
- You satisfied the prior deferral lien.
Financial Requirements (apply to all applicants)
- Your prior calendar year household income does not exceed $70,000.
- Your net worth is less than $500,000 (excluding the home and personal property).
Other Requirements
- You have homeowners insurance.
- You meet the reverse mortgage requirements.
Application Deadline
- Application is filed with county assessor’s office after January 1 and by April 15. Application can be submitted from April 16 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.
Required Documentation
- Completed Property Tax Deferral Application (Form OR-PTDA)
- The application includes a worksheet for income and asset statements. A copy 2025-26 property tax statement must be attached.
Resources & How to Apply
Apply:
Apply for deferral by completing Form OR-PTDA and filing it with your county assessor’s office. Find the form here (you can type directly on the form or print and fill out):
Property Tax Deferral Application (Form OR-PTDA)
More information:
Visit Senior and Disabled Property Tax Deferral Program website. While on this page, navigate to “Resources” and click “Real Market Value (RMV) tables” to see how much can be deferred and lien limits.
Questions:
Phone: 503-945-8348 or 800-356-4222
Email: [email protected]
Take the Next Step
Take the first step toward property tax relief — use the resources below to find application links or contact your local tax authority for help.
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.