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Information on Deferral Programs
The Senior and Disabled Property Tax Deferral Programs allow qualifying citizens to delay paying property taxes to a county.
- Application period for Senior and Disabled Property Tax Deferral Programs is January 1– April 15.
Qualifying seniors may also defer payments on certain special assessments against their property. These are assessments by a city, county, sanitary district, or other taxing district for improvements such as paved streets, sidewalks, and sewers.
- Application period for Special Assessment Deferral is October 1 – December 1.
How is the lien amount calculated?
When a deferral application is approved by the department, the initial lien is placed on the applicant’s property on July 1 of the year in which taxes were assessed. The department only pays future property taxes after the approval; delinquent taxes are still owed to the county.
- Senior Property is an estimate of future taxes to be paid (determined by a life expectancy table), estimate of interest charges (simple 6 percent annually), and lien recording fees.
- Senior Special Assessment is an estimate of future taxes to be paid (determined by a life expectancy table), estimate of interest charges (simple 6 percent annually).
- Disabled Program lien is 90 percent of the property’s real market value at the time of application.
Property Tax payments are made on valid deferral accounts to the counties on November 15.
Special Assessment payments are made on valid deferral accounts to the taxing districts on February 1 and August 1.
To request a payoff, you may access the information online or contact the department.
What is on the payoff information?
- Where to send payment – Mail payments to:
Oregon Dept of Revenue
PO Box 14380
Salem OR 97309
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Oregon Dept of Revenue
955 Center Street NE
Salem OR 97301
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If you would like to send payment via wire transfer, contact the Deferral Unit for routing information and instructions.
- Balance due—Total taxes paid, accrued interest and lien fees.
- Payoff date—Date to which the payoff balance has been calculated.
- Account Number—always reference the deferral account number on payments.
- Account Status:
- Active—the taxpayer is currently on the program and the department will pay the current year property taxes.
- Cancelled—the taxpayer has voluntarily withdrawn the program and the department will not pay any future property taxes.
- Deceased—taxpayer passed away and the department will not pay any future property taxes.
- Excess Income—the taxpayer has exceeded the income limitation for the current year and the department may pay only part of the current year property taxes.
- Moved—taxpayer has moved from the property for non-medical reasons and the department will not pay any future property taxes.
- Sold—taxpayer sold the property and the department will not pay any future property taxes.
Payment Information
The Deferral Program laws require that the Department of Revenue pay the taxes due on November 15 for all accounts active in our system as of July 1. If you have requested payoff information between July 1 and November 15, the payoff balance provided may not include the current tax year amount.
The payoff information provided gives you the most up-to-date information available at the time of your request. Current tax year amounts have been included in the payoff balance when available. If the current year taxes show $0, call the Department of Revenue. We will provide you with the information you need to close out the account.
Lien Release Information
In order to process a lien release on a deferral account, the Department of Revenue requires the following:
- The deferral account must be paid in full, including the current year property taxes.
- If the applicant wants to remove their property from the deferral program, the department must receive a completed cancel statement. This statement must be signed by all of the applicants listed on the payoff screen or their representative. This statement applies to refinances and reverse mortgages.
- Payments made by check will be held to assure the availability of the funds.
- Releases secured by personal check can be held as long as six weeks. Call the department if you need an accelerated lien release date.
- The agency will provide a copy of the lien release only when requested in writing.
- Please include your request with your payment.
- Once our lien is released, applicants may re-apply for the deferral program.
You can only submit an application between January 1 and April 15. Deferral of county property taxes will resume once your application is approved.
Refinance/Reverse Mortgages: Title Company
A lender may require first lien position because of a loan transaction for a refinance, reverse mortgage or another type of loan. The department requires a signed and dated cancel statement from the applicant(s), along with payment in full to release the department’s lien.
If we do not receive a signed cancel statement to close the deferral account, the department’s lien will remain in place.
If the cancel statement is received prior to April15, the applicant(s) may contact the Deferral Unit to request an application to reapply for the program.
If the cancel statement was received after April 15, the applicant(s) will be responsible to pay the current year’s property taxes to the county on November 15. The applicant is responsible to contact the county or Deferral Unit to request a application booklet the following year.
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