Oregon Senior & Disabled Property Tax Deferral

Oregon Department of Revenue

Available Property Tax Relief

About This Program

Allows qualified seniors age 62+ and persons with disabilities to defer payment of property taxes on their home. Deferred taxes become a lien on the property, repaid with 6% interest when home is sold or owner passes.

Annual property tax savings based on home assessed value

Key Details

  • Defer 100% of property taxes each year
  • For seniors 62+ or persons with disabilities
  • Household income below $61,500 (2024)
  • 6% simple interest accrues on deferred amount
  • Repaid when home is sold or owner passes

How to Apply

Deadline: Apply by April 15 each year

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