PERS is directed to increase benefits for certain Tier One members* to compensate for state income taxation on PERS benefits. Each year, PERS works with the Oregon Department of Revenue (DOR) to determine residency based on income tax returns for the previous year. Having an Oregon address of record with PERS does not
satisfy residency certification requirements. Frequently asked questions about tax remedy are available here
Retirees can confirm or update their residency status at any time through Online Member Services
(OMS). Step-by-step information on how to certify your residency status in OMS is available below.
If you cannot provide electronic residency certification using OMS, please complete and submit a PERS Residency Status Certification
form. PERS must receive your certification by December 15
in any calendar year to ensure the “tax remedy” you are eligible for will be included in your benefit payments in the upcoming year.
*Tier One members who are Oregon residents for the purpose of paying Oregon income taxes, were hired before July 14, 1995, and have either service time before October 1, 1991, or at least 10 years of creditable service, are eligible for the “tax remedy.”
Log on to OMS.
If you do not have an existing OMS account, you can click on Open a New Account on the Log In page or click here. Once you have created your account, use your new User ID and Password to complete the log on process.
After you log on, select Retired - General Service / P&F. This will bring you to your Account Summary page.
On the Account Summary page, you can confirm your existing Residency and Residency Effective Date (if applicable) on file.
Click on the View/Update Residency link under Site Navigation on the left-hand side of the page
The Update Residency page allows you to certify your residency status. Select one of the boxes in Step 1 and check the box in Step 2. Click Save to confirm your selections.
- Effective Date – The date in which your residency will be updated for purposes of tax remedy eligibility.
- Residency – Your status as an Oregon resident. If you are not an Oregon resident or are not subject to Oregon personal income tax, PERS is prohibited from paying an increased benefit under the remedy provisions of Senate Bill 656 (1991) or House Bill 3349 (1995).
- User ID – Identifies the person or entity that updated your residency record. “DOR” will be displayed if your residency record is based on your tax filer status with the Oregon Department of Revenue (DOR). If you made an update online, your User ID will appear. If you submitted a PERS Residency Status Certification form, “PERS Staff” will be displayed.
- Creation Date – Informs you when your change was processed. Dates are in descending order, and only the most recent record will be used to determine tax remedy eligibility in the next calendar year.
A message box will appear confirming that your residency has been updated. Residency certification updates are effective for one calendar year beginning January 1 of the year following submission.