How to apply or re-apply for deferral
If you are wanting to file as a applicant for the property tax deferral program you can do so by clicking on the application found here. You will need to send your application to your county assessor's office first and they will then forward it on to the Department of Revenue.
How to recertify using Revenue Online
You are required to recertify for the deferral program every two years after approval. The Department of Revenue will notify you and send a recertification form to you when it is time for you to recertify. The notice will be sent in February. You may recertify through Revenue Online using the letter ID number found at the top of your recertification letter OR you can fill out the paper copy and return it to the department at the address included with your letter. Only choose one option, do not do both.
Recertify through Revenue Online.
How to make a payment
You can get the deferral payoff balance by going to the Balance look up. Revenue Online payment options include credit card, debit card, or bank account withdrawal. Make a payment now.
To make a payment by mail:
Send check or cashier's check payments to:
Oregon Department of Revenue
Attn: Deferral Program
PO Box 14380
Salem OR 97309-5075
Include your deferral account number on the check.
What has changed for 2024
- The household income limit for 2024 is $58,000. Household income includes all taxable and non-taxable income of the applicant(s) and their spouse(s) that reside in the home for the prior (2023) calendar year.
- Real market value (RMV) minimum cap amount for 2024 is $284,500. What this means is that if your homestead RMV exceeds the allowable limit in your county and for the number of years of residence, but is under the RMV minimum cap, you may still qualify. See RMV Table here.
What is the interest rate for deferral
Deferral accounts accrue 6 percent interest yearly. Interest accrues on the tax amount that is paid by the Department of Revenue and is not compounded.
Can reverse mortgages qualify for deferral
If you entered into a reverse mortgage on or after July 1, 2011 and before January 1, 2017 and have equity in your home of at least 40 percent as of the date of your deferral application, you may qualify for deferral.
Recorded liens
A lien will be placed on your property and the Department of Revenue will become a security interest holder. Upon disqualification or cancellation from the program, the following must be repaid in full before the lien or security interest on the property will be released.
- Your property taxes that have been paid by the Department of Revenue
- The accrued interest (6 percent annually)
- The cost of recording and releasing the lien
- The $55.00 filing fee on manufactured structures
Information for mortgage and title companies
The state of Oregon has statutes surrounding mortgage companies and other lenders stating that they cannot prevent applicants from participating in deferral programs [ORS 311.670(3) and ORS 311.700].
Payments, cancellation and lien release information
Payments
Homeowners on the property tax deferral program may object to third-party payments applied to their deferral account within 30 days of notice of the payment. This can delay releasing tax deferral liens.
The Deferral Program laws require that the Department of Revenue pay the taxes due on November 15 for all properties approved for the current-year tax deferral as of September 1. The only exception is if the property ownership changes after September 1 with a payoff payment received by October 30 and the deferral participant requests a lien release and waives the 30-day period to object to a third-party payment. In such an exception payoff, the department will not pay the taxes due in November.
If you are requesting a payoff between September 1 and November 15, call the Department of Revenue for the payoff instructions. We will provide you with the instructions needed to obtain the payoff.
Lien release information
In order for a lien to be released on a deferral account, the Department of Revenue requires the deferral account to be paid in full, including the current-year property taxes, when applicable.
The lien will generally be released eight weeks after the payment has posted to the account. If payment is by certified check or cashier's check, the homeowner waives any objection to the payment, and an accelerated release is requested, the department may release the lien earlier. For a copy of the record lien release, contact the county in which it was recorded.
Cancellation
To cancel an account is to voluntarily stop the deferral program from paying your property taxes and requires a Deferral Cancel Statement. Once an account is cancelled, the individual is responsible for paying their property taxes unless they cancel between September 1 and November 15. In that situation, we still pay that year's property taxes. We won't release the lien on a cancelled account until the deferred tax amount is paid back.
Deferral information for counties
Application Process
- The Department of Revenue will provide application booklets to the counties each year. Applications may be timely filed with the county from January 1 through April 15.
- Mark each application with a county received date.
- Late applications for 2024 may be filed with the county from April 16 through December 2, along with a late fee collected by the county. The late fee is based on 10 percent of taxes from the most recent tax roll, within limits. The fee limits for 2024 are a minimum $20 and maximum $170 fee. The county keeps the late fees collected.
The county will need to fil out and sign page 3 of the application and email all needed documents to the property tax deferral unit at deferral.unit@dor.oregon.gov.
Recertification
Deferral participants must recertify their eligibility to the department every two years. A recertification letter and application will be mailed to house who need to recertify that year. Recertification should not be filed with the county assessor but should be filed directly with the deferral unit.
If a deferral applicant has missed their recertification deadline, they can reapply for active status with a Retroactive Deferral Request form for failure to reapply timely. Participants can contact the Deferral Unit to help determine which form to use. If the applicant was made inactive due to not meeting program requirements for that year and would like to reapply again to the program, they can do so by filing an application (either late or the next year).
Deferral "All status report"
The deferral unit sends a monthly status report showing newly approved accounts and changes to existing accounts.
You must include a notation on the county tax roll each year for all accounts that have been approved for deferral or have an outstanding deferral balance owed to the state. This notation should remain until the state tax deferral lien has been released. Please notify the deferral unit of any change in status for a tax-deferred property or applicant, including:
- Change of ownership
- Move from the property
- Death of deferral applicant
- Divorce
- Remarriage
Tax payments
The department pays taxes under the deferral program, less 3 percent, no matter when paid and they are considered paid in full per administrative rule and statute.
Partial segregation
An applicant can sell part of their property and remain in the deferral program. You need to send us the value of the segregated parcel, tax rate, and tax amount for each year deferred. We'll calculate the interest and bill the applicant for the deferred taxes for the segregated property only. When the taxes are paid, we'll issue a partial lien release.
Manufactured structures
Manufactured structures taxed as personal property qualify for property tax deferral. Information about the ownership and location of manufactured structures is managed by the Department of Consumer and Business Services through MHODS. We're listed as the security interest holder for deferral program participants' properties. Check the MHODS system and let us know if there are any change of ownership requests on any of these properties.
Delay of tax foreclosure
Approved applicants with delinquent taxes on real property for years prior to being granted deferral can apply for delay of foreclosure. Homes that are personal property, do not qualify for the delay of foreclosure.
When a deferral disqualification occurs, the delay of foreclosure ends. Delinquent taxes and interest owed to the county become potentially subject to foreclosure on August 15 of the year following the disqualification. You can start tax foreclosure proceedings at that time. Amounts owing on a deferral account must be paid to us following the county taking deed.
See County calculator to get a calculation of the deferral payoff amount owed by the county at conclusion of a tax foreclosure.
Additional resources
Visit these partner agency websites for additional resources:
Department of Human Services (DHS)
Social Security Administration
Additional services and assistance may be available from area religious community volunteer organizations.