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General program information

ORS 311.666
ORS 311.735


If you qualify for tax deferral, the state will:
  • pay your property taxes to the county in which your property is located,
  • place a lien on your property,
  • defer the cost of recording the lien, and the manufactured structure fee ( if applicable), and
  • defer the interest, at 6 percent per year, on the deferred taxes.