| Senior Citizens' Property Tax Deferral |
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Oregon provides property tax relief for qualified senior citizens.
To qualify:
On or before April 15 of the year you file the application:
- If you are married and apply jointly with your spouse or registered domestic partner (RDP), you both must be 62 years old or older; if only one applicant is 62, you must apply as an individual.
- Joint applicants. You must own or be buying the property together.
- 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 but do not own 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).
- Household income must be less than $38,500 for income tax year 2009. This includes taxable and nontaxable income, including Social Security and pensions. This is not the federal adjusted income (FAGI) amount. This income limit may change each year.
- 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.
- On manufactured structures, a $55 fee will be charged to your account for DOR to become a security interest holder, and the cost of recording the lien and the manufactured structure fee will be deferred.
To apply: Senior Deferral Application Form
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