Property Tax

​​​How to defer property tax payments

Application due date extended

PLEASE NOTE: The due date for applications for senior or disabled property tax deferral has been extended until June 15, 2020. However, the extension does not apply to the due date for filing recertification with the department, which is still due April 15, 2020. Please contact the department if having difficulty meeting the due date for filing deferral recertification ​information.​​​

About deferrals

​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.​​​

Reverse mortgage changes starting in 2020

House Bill 2587 (2019) passed in the 2019 legislative session to allow homes with certain reverse mortgages to qualify for the Senior and Disabled Deferral Program starting January 1, 2020.

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. This does not enable retroactive deferral payments for prior tax years but enables deferral to pay the taxes to the county going forward for homes that qualify.

2020 deferral applications will be available the first week of January.

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

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.

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. 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

View a list of our regional offices.

Mailing addresses

View our mailing addresses.

Resources