| Senior Citizens' Property Tax Deferral |
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Oregon provides property tax relief for qualified senior citizens.
To qualify:
- An individual must be age 62 years or older on or before April 15 of the year you file the claim.
If you are married and apply jointly with your spouse, you both must be 62 years old on or before April 15. If only one spouse is 62, you must file your application as an individual.
Joint owners—Two or more people may apply for deferral as joint applicants. Both must be 62 years or older.
- You must own or be buying the property.
You must have a recorded deed to the property. Or, you must be buying the property under a recorded sales contract. You may have a revocable trust. You are not eligible for deferral if you have a life estate interest in the property.
- All applicants must live on the property; however, you may live away from the property due to medical reasons. You must send a medical statement on letterhead from your health care provider to the Oregon Department of Revenue.
- Household income must be less than $37,500 for income tax year 2007. This includes taxable and nontaxable income including Social Security and pensions. This is not the federal adjusted income (FAGI) amount. This income limit may change each year.
To apply: Senior Deferral Application Form
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