Property Tax

Disabled and senior citizens can "borrow" money from the state of Oregon to pay property taxes. 

Read more to see if you qualify for this program and get instructions on how to apply.

Apply or recertify

Make a payment

We now only accept payments through Revenue Online. Revenue Online payment options include credit card, debit card, or bank account withdrawal. Make a payment now.

Program information


Deferral accounts accrue interest at the rate of six percent yearly. Interest continues to accrue each year on the balance of deferred tax amounts paid by the Department of Revenue (ORS 311.674(3)).

Manufactured homes

We are listed as a security interest holder for all manufactured structures in the deferral program. You cannot change the ownership document, or be issued a trip permit, until the deferral account is paid in full. To make ownership changes, contact your county assessment and taxation office. There is a fee to change the ownership.

Need help?

Visit our FAQ center and search "deferral" or contact us by phone or email. View our Deferral programs resources for other agency programs and assistance.

Get account information:

Get account information electronically with Revenue Online, or contact us to request account information by phone or email.

Contact us

Phone: (503) 945-8348
1 (800) 356-4222
Fax: (503) 945-8737