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Notification Process of Deferral Application:
You will receive a letter from the department informing you whether your application has been approved or denied.
If approved:
- A lien is placed on the property on July 1.
- Lien fees will be added to your deferral account.
- Oregon Department of Revenue will start paying your property taxes.
- Example: If you applied in 2007, DOR will start paying your 2007/08 property taxes due on November 15, 2007.
- Each year between November 15 and December 15 the Department of Revenue will send you a statement which includes the current year property tax amount paid to the county and the balance on your account.
- Simple interest accrues on the deferred taxes at the rate of six percent per year.
If denied:
- You have 90 days to appeal the decision.
If you disagree with the disqualification or denial, you may appeal to the Magistrate Division of the Oregon Tax Court. You must make the appeal within 90 days from the date you receive this letter, or no later than one year after the disqualification determination is made, whichever is earliest.
Your disqualification or denial appeal rights expire after one year, then the determination is final. The forms needed for requesting an appeal are available by contacting:
Oregon Tax Court, Magistrate Division
1163 State Street
Salem OR 97301-2563
503-986-5650
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