How to defer property tax payments
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
PO Box 14380
Salem OR 97309-5075
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.
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.
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.
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
FAQ and search "deferral" or contact us by phone or email. View resources from other agencies.