| Disabled Citizens' Property Tax Deferral |
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Oregon provides property tax relief for qualified disabled citizens.
To qualify:
On or before April 15 of the year you file the application:
- At least one joint property owner needs to qualify as an individual with disabilities.
- You must be determined eligible to receive or be receiving federal Social Security disability benefits due to disability or blindness.
- Household income must be less than $38,500 for the income tax year 2009.
(This includes taxable and nontaxable income including Social Security and pensions.) This is not a federal adjusted income (FAGI) amount. This income limit may change each year.
- You must have a recorded deed to the property or you must be buying the property under a recorded sales contract. You may have a revocable trust. You are not eligible if you have a life estate interest in the property. A life estate is when you live on the property.
- You must live on the property; however, you may live away from the property because of medical reasons. You must send a medical statement on letterhead from your health care provider to DOR (the exact medical condition is not needed).
- If you have filed for an income tax extension, attach copies of documentation (i.e., W-2s, 1099s, federal tax return, etc.)
- If, after your initial approval, DOR discovers additional information on your household income that was not included on your application, you may be disqualified from the program and receive a billing notice.
To apply: Disabled Deferral Application Form
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