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Information for counties
Senior and disabled programs statutes ORS 311.666 – 311.701
 
Application process
The department provides application booklets to the counties. Completed applications are then submitted to the counties between January 1 and April 15. Counties should not accept applications before January for the new year; but, do need to accept applications even if the April 15 due date is missed. If April 15 falls on a weekend, the department won't consider the application late if received on the next business day.
  • Each application should be dated with the county received date.
  • The county will verify the applicant is the owner on record for the property requesting deferral, and complete the county section of the application. If the owner of record doesn't match the application, please indicate that information for the department.
  • The assessor or designee needs to sign the application and forward to the department for processing.
It is not the county’s responsibility to verify that the qualification criteria of the applicant has been met. The department will verify all eligibility requirements as set forth by the Legislature.
 
The department recommends counties send completed applications on a weekly basis. Send the applications to the Deferral Unit at PO Box 14380 Salem, OR 97309. The following counties have access to the state shuttle: Benton, Clackamas, Lane, Linn, Marion, Multnomah, and Washington.

RecertificationActive deferral participants must recertify the eligibility of their property every two years. The department mails the recertification form to participants, which then must be returned within a 65 day timeframe.

If eligibility requirements are not met, or if the recertification form is not submitted timely, the participant becomes inactivated from the program and the department will not pay the property taxes going forward. In order to be reactivated, participants must reapply between January 1 - April 15 and meet eligibility requirements.


Deferral account status
The department will send an electronic monthly status report to each county showing newly approved accounts and changes to existing accounts.
 
For all approved applicants, the county needs to place a flag on their system. This flag must remain on the system until the department has been reimbursed for deferred taxes and has processed the lien release. Once the county receives a monthly report showing a released status on the account, the flag may be removed.

The county should notify the department of any change in status for the property or applicant. This includes:
  • Sale of property (including partial)
  • Change of ownership
  • Move from the property
  • Death
  • Divorce
  • Remarriage
The department may need to request additional information in these circumstances to verify the eligibility for continuation in the program.


Payment information
If a payoff is requested after September 1, the balance may not include the current year's property tax amount. Please contact the Deferral Unit.

Deferral program laws require that the department pay the taxes due on November 15 for all accounts active in our system as of September 1.

If the deferral account is active and the taxpayer does not want the program to pay the property taxes, we must receive a cancellation statement, signed by the participant(s), prior to September 1.

If, between September 1 and November 15, the property becomes disqualified (i.e. sold or changes ownership, the participant moves, or the participant dies) or if a cancel statement is received, then the program will still pay the current year's property taxes.


Tax paymentsThe department sends a paper report or electronic file to the counties in September of each year identifying the accounts on which the department will make payments on behalf of the taxpayer.

Payments will be by electronic transfer on November 15.



LiensThe department will record a lien for each approved property. Lien documents are sent to the county clerk's office to be recorded. The lien attaches to the property on July 1 of the year for which property taxes were first deferred. Lien fees are charged to the deferral account.

When a deferral account is paid in full and closed, the department will send a lien release document to the county to be recorded.



Lien release information 
In order to process a lien release on a deferral account, we require the following:
  • The deferral account must be paid in full, including the current year's property taxes. For active accounts receiving payment in full between September 1 and November 15.
  • A completed cancel statement must be signed by all deferral participants or by their representatives.
  • Participants may re-apply for the deferral program between January 1 and April 15.


Partial segregation
An applicant may sell part of their property and remain on the deferral program. The county needs to provide the department with the value of the segregated parcel, tax rate, and tax amount for each year deferred. The department will calculate the interest and send a billing to the applicant for reimbursement of taxes for the segregated property. When the department receives payment and a copy of the recorded deed, a partial lien release will be processed.
 
 
Personal manufactured structures Manufactured structures taxed as personal property qualify for the deferral programs.
 
Information regarding the ownership and location of all manufactured structures is maintained by the Department of Consumer and Business Services. The counties may access the information through the LOIS system. When an application is approved, the Department of Revenue will be listed on the LOIS System as lien holder. The county needs to notify Revenue if there is a change of ownership request for a manufactured structure under the deferral program.
 
Usually, payment in full must be sent to the Department of Revenue before the lien will be removed and any changes can be made regarding the ownership of the manufactured structure.
 
If a manufactured structure is abandoned, the department needs to receive a copy of the Notice of Abandonment. After the abandonment process is complete, the department may close the deferral account, remove the security interest from the LOIS system, and process the lien release.


Delay of foreclosure
Approved applicants with delinquent taxes for years prior to being granted deferral may apply for delay of foreclosure through the county. Personal property (manufactured structures/floating homes) doesn't qualify for the delay. Please notify the department via email of all approved delays.
 
When a deferral disqualification occurs, the delay of foreclosure will end. Delinquent taxes and interest become due to the county on August 15 the year following the deferral disqualification. The county may initiate foreclosure proceedings at that time.
 
The department is paid by the county for amounts owing on a deferral account at the conclusion of the foreclosure process.

 



Special assessment program statutes 311.702
311.735
Oregon provides special assessment relief for qualified low-income senior citizens. These are assessments by a city, county, sanitary district, or other taxing district for improvements such as paved streets, sidewalks, and sewers.
 
New applications are no longer accepted for this program.

For active accounts, payments are made to the taxing districts on February 1 and August 1.

Liens and partial segregations are handled the same as listed above for senior and disabled deferral accounts.