Senior and Disabled Deferral FAQs
Other Information Sources:
Property Taxes: Deferral Programs
The Oregon Department of Revenue Senior and Disabled Property Tax Deferral Account Payoff Request.
What Are Oregon’s Deferral Programs?
- Senior Citizens (62 and older)
- Disabled Citizens - ORS 311.666-311.735
Residences may include:
- Manufactured structures, houseboats, multi-family units and income producing properties.
Who Pays Taxes on Deferred Property or Special Assessment Payments?
The state, through the Oregon Department of Revenue, will pay the property taxes to the county.