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Senior and Disabled Citizens Deferral

Description of program and requirements to qualify.

The Deferral program lets citizens "borrow" money from the Oregon Department of Revenue. If you qualify, the state pays your property taxes each year. They also place a lien on your property, and charge 6% interest. The taxes and interest must be paid back to the state after a disqualifying event occurs:

  • Owner dies
  • Owner moves from property for non-medical reasons
  • Property is sold
  • Ownership changes (example: add your children to the deed)
  • Manufactured home moves out of state

Senior Citizen's Deferral

You may be able to delay paying property taxes on your home if you are age 62 or older. You must meet the requirements listed below.

Disabled Citizen's Deferral

You may be able to delay paying property taxes on your home if you are disabled. You must be eligible to receive Federal Social Security disability benefits. You must meet the requirements listed below.

General requirements

Basic requirements for qualifying are:

  1. You must own your property.
  2. You must have lived there for at least the last five (5) years.
  3. You may still qualify if you haven’t lived in your home for five (5) years if you recently downsized and your previous home was in the Property Tax Deferral program.
  4. You must have homeowner's insurance.
  5. Your household income must be less than the annual limit (2022 limit is $51,000).
  6. Your net worth is less than $500,000.
  7. You do not have a reverse mortgage OR you were on the deferral program with a reverse mortgage prior to 2011 OR you have acquired a reverse mortgage in years 2011-2016 and have at least 40% equity in your home.

Filing an application

File your completed application with Washington County between January 1st and April 15th, or from April 16th to December 1st with a late filing fee. You're applying to defer the taxes that will be billed in the upcoming November. Applications and income worksheets are available in our office or from the Oregon Department of Revenue.

Delinquent taxes (Delay of Foreclosure)

You can apply even if you owe back taxes. The Oregon Department of Revenue will pay your current and future taxes. They will not pay taxes that were delinquent when you applied. You'll still be responsible for any delinquent taxes to the county.

Once you’ve received your deferral approval from the Department of Revenue, contact us to receive an application for Delay of Foreclosure. This prevents the county from foreclosing on your property while you’re under the Deferral program.

Personal property manufactured homes don’t qualify for Delay of Foreclosure.

Continuing the deferral

Once you’re on the program, Oregon Department of Revenue (DOR) will mail you a Recertification Application every two years. You'll need to return this form to the DOR by April 15th. The form certifies that you still meet all the qualifications.

Lien against the property

The deferred taxes paid by the state become a first lien on your property, except for the liens of mortgage or trust deeds that were recorded before the deferred taxes. The lien amount is an estimate of future taxes and interest.


For more information, please contact us or the Oregon Department of Revenue. Also, visit their FAQ website for answers to many common questions.

Location

Department of Assessment & Taxation

155 N First Avenue
Hillsboro, Oregon 97124
Tuesday: 8:30 am - 5:00 pm