Property Tax

How to defer property tax payments

​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

You can make payments electronically through Revenue Online. Revenue Online payment options include credit card, debit card, or bank account withdrawal. Make a payment now.

Send check or money order payments to:
Oregon Department of Revenue
Deferral Program
PO Box 14380
Salem OR 97309-5075

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)].

Personal property manufactured homes

We are listed as a security interest holder for manufactured structures in the deferral program. You can't 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.


We record a lien for each property in the deferral program with the county clerk's office on July 1 of the first year of deferral. Learn more about liens​.

Need help?

Visit our FAQ and search "deferral" or contact us by phone or email. View resources from other agencies.​​​​​​​​​​​​​

Get account information

Account lookup

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

Contact us

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

Regional offices

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Mailing addresses

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