Property Tax

​​​​​​​​​​How to defer property tax payments

About deferrals

​Disabled and senior citizens can "borrow" money from the state of Oregon to pay property taxes. Read more ​and get instructions on how to apply in this bookletdeferral-disabled-senior_490-015-1.pdf.​​​​​

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

New in 2022

  • Late filing allowed with payment of late fee from April 16 through December 1.
  • Disabled heirs may qualify without paying prior deferred tax debt. 
  • Both disabled heirs and surviving spouses are not required to have 5 years prior ownership and residency.
  • Homestead RMV qualifies if less than the greater of $250,000 or county-specific limits. 
  • Annual income limit adjustment now tied to West Region Consumer Price Index changes.​​

Interest

Deferral accounts accrue interest at the rate of 6 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.

Reverse mortgages

If you entered into a reverse mortgage on or after July 1, 2011 and before January 1, 2017 and have equity in your home of at least 40 percent as of the date of your deferral application, you may qualify for deferral. Details in application instructions and forms.​

Liens

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. Note: Beginning each September 1, the department may be required to pay the tax bill in November regardless of a disqualifying event (death, ownership change, or move) occurring from September through November 15. The deferral lien may not be releasable until after the deferral debt including those most-recent deferred taxes are also paid off. ​ 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
Email: deferral.unit@oregon.gov

Regional offices

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Mailing addresses

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Resources