Oregon does not grant homeowners a homestead exemption.
Tax rates are set by the counties and any special
considerations are levied by county officials.
Homeowners 62 or older may delay paying property taxes
based on certain income criteria. The state
offers a Disabled Citizen Property Tax Deferral Program
and a Senior Citizen Property Tax Deferral Program.
Both deferral programs allow qualified taxpayers to
defer payment of their property taxes on their homes.
The state pays the taxes to the county, maintains
the account, and charges 6% simple interest, which
also is deferred. Taxes are owed when the taxpayer
receiving the deferral dies, sells the property, ceases
to live permanently on the property, or the property
To qualify for either program, the taxpayer must live
on the property and have a total household income
of less than $36,500 for the year before application.
Participants may remain on either program as long
as their federal adjusted gross income does not exceed
that amount. If a participant's income exceeds
the $36,500 limit, part of the taxes still may be
deferred. Participants can come in and out of
the programs if their income changes. In addition
to meeting the income limitation and property ownership
requirement, disabled persons must be receiving or
be eligible to receive federal Social Security Disability
benefits to qualify. Residents must be 62 years
old or older to qualify for the Senior Citizen Property
Tax Deferral Program.
Call 800-356-4222 or 503-376-4988 for details or
here. For other property tax information, click