General Program Information |
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![](https://webarchive.library.unt.edu/eot2008/20080922154911im_/http://www.oregon.gov/images/spacer.gif) |
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The Oregon Legislature established programs that allow qualifying citizens to delay paying property taxes on their residences including
- manufactured homes,
- houseboats,
- multi-family, and
- income-producing properties (example: home business).
If you qualify for one of the deferral programs, the state will pay your property taxes to your county. The state will place a lien or hold on your property. You will be charged lien fees, which are also deferred. Interest on the deferred taxes, at 6 percent per year, is also deferred.
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