Property Tax

Application process

  1. We'll provide application booklets to you. Applications are due between January 1 and April 15. You must accept late applications received after April 15, but don't take any earlier than January 1.
  2. Mark each application with a received date.
  3. Verify the applicant is the property owner and complete the county section of the application. If the owner of record doesn't match the application, make a note on the application.
  4. Sign the application and mail it to us for processing. Benton, Clackamas, Lane, Linn, Marion, Multnomah, and Washington counties can use state shuttle.

Recertification

You're responsible for helping active program participants recertify every two years. We mail the recertification form directly to participants and it needs to be returned to us within 65 days. We'll confirm that participants still meet all eligibility requirements.

If eligibility requirements aren't met, or the recertification form isn't submitted within 65 days, the participant's account becomes inactive. They can reapply for active status with either a Retroactive Deferral Request form or an application between January 1 and April 15. Participants can contact us to determine which form to use.

Deferral account status

We send monthly status reports showing newly approved accounts and changes to existing accounts.

You need to flag all approved applicants in your system and keep the participant flagged until we've been reimbursed for deferred taxes and the lien is released. Notify us of any change in status for the property or applicant, including:

  • Sale of property (including partial).
  • Change of ownership.
  • Move from the property.
  • Death.
  • Divorce.
  • Remarriage.
  • Tax payments.

Tax payments

Every September we send a report showing the property tax accounts we're paying. We send electronic funds transfer payments on November 15.

Liens

We record a lien with the county clerk's office for each approved property. The lien attaches July 1 of the first year of tax deferral. We'll send a lien release when the deferral account is paid in full and closed.

Partial segregation

An applicant can sell part of their property and remain in the deferral program. You need to send us the value of the segregated parcel, tax rate, and tax amount for each year deferred. We'll calculate the interest and bill the applicant for the deferred taxes for the segregated property only. When the taxes are paid, we'll issue a partial lien release.

Manufactured structures

Manufactured structures taxed as personal property qualify for property tax deferral. Information about the ownership and location of manufactured structures is managed by the Department of Consumer and Business Services through LOIS. We're listed as the lien holder for deferral program participants' properties. Check the LOIS system and let us know if there are any change of ownership requests on any of these properties.

Delay of foreclosure

Approved applicants with delinquent taxes for years prior to being granted deferral can apply for delay of foreclosure. Personal property, such as manufactured structures or floating homes, doesn't qualify for the delay.

When a deferral disqualification occurs, the delay of foreclosure ends. Delinquent taxes and interest become due to you on August 15 of the year following the disqualification. You can start foreclosure proceedings at that time. Any amounts owing on a deferral account are paid to us following the foreclosure.



 



Send applications to

Department of Revenue
Deferral Unit
PO Box 14380
Salem OR 97309

Contact us

Phone: (503) 945-8348
1 (800) 356-4222
Fax: (503) 945-8737
Email: deferral.unit@oregon.gov