Oregon Property Tax Deferral for Seniors & Disabled

Oregon Department of Revenue

Available Property Tax Relief

About This Program

Allows Oregon homeowners age 62+ or permanently disabled with income under $52,500 to defer property taxes. The state pays the taxes and places a lien on the property, which is repaid with 6% annual interest when the home is sold or through the estate.

Average annual property tax in Independence based on median home value

Data last verified 2026-06-09. How we verify our data.

Key Details

  • Defer property taxes for seniors 62+ or disabled
  • Household income under $52,500
  • State pays taxes; 6% interest accrues
  • Repaid when home is sold or through estate
  • Apply by April 15 annually

How to Apply

A grant-savvy contractor in Independence, OR can handle the paperwork, inspections, and timelines so your funding releases on schedule. Getting matched is free.

Deadline: Apply by April 15 annually

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