| Senior Citizens' Special Assessment |
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Oregon provides special assessment relief for qualified senior citizens. To qualify:
Oregon homeowners age 62 or older may 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.
Joint owners or husband and wife. Two or more people may apply for deferral as joint applicants. Together, you must own or be buying the property and all joint applicants must live on the property.
Household income must be less than $36,500 for the income tax year 2006. (This includes taxable and nontaxable income including Social Security and pensions.) This is not a federal adjusted income (FAGI) amount. This income limit may change each year.
You must have a recorded deed to the property. Or, you must be buying the property under a recorded sales contract. Certain trustor-trustee arrangements qualify. You are not eligible for a deferral if you have only a life estate interest in the property.
You must live on the property (except for an individual required to be absent by reason of health). You must send a doctor's statement on letterhead to the Oregon Department of Revenue if you are not living on the property due to medical reasons.
To apply: Special Assessment Application Form
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