Oregon Senior & Disabled Property Tax Deferral
Delay your property taxes (seniors & disabled)
What it pays or provides
The Oregon Department of Revenue pays your county property taxes on your behalf each year, on November 15. You don't pay it back right away — a lien is placed on your home, and the deferred amount grows at 6% interest a year until it's repaid, usually when the home is sold or the owner no longer qualifies.
Who qualifies
You can qualify if you're a homeowner who is at least 62, or who is disabled and eligible for federal Social Security Disability benefits, and your household income is at or below the annual limit (the 2026 limit is $70,000). You generally need to have owned and lived in the home for at least 5 years, though a newer rule (House Bill 3712) lets homeowners who've owned the home less than 17 years qualify if its value is below 150% of the county median.
How to apply
Apply through your county assessor's office, which forwards the application to the Department of Revenue. File between January 1 and April 15 to apply on time — late applications are accepted from April 16 through December 1 but come with a fee.
Keeping it (renewal)
You need to recertify your eligibility every two years to stay in the program.
Sources
- Senior and Disabled Property Tax Deferral Program — Oregon DOR
- Official rule text “The household income limit for 2026 is $70,000.” (checked July 6, 2026)
- Official rule text “Participants must be at least 62 years of age or disabled and eligible to receive federal Social Security Disability benefit and have owned and lived in their home for 5 years.” (checked July 5, 2026)