Senior or Disabled Citizen Deferral

As a Senior Citizen homeowner over the age of 62, or a Disabled Citizen homeowner under the age of 62 collecting federal Social Security benefits, you may qualify for a delay on paying property taxes.

If approved the Oregon Department of Revenue will pay your property taxes to the county of residence, beginning with the tax year for which you applied and all subsequent years in which you qualify. A tax lien will be placed on your property. You will be charged lien recording fees, which are deferred. Deferral accounts accrue interest at the rate of 6 percent yearly. Interest continues to accrue each year on the balance of deferred tax amounts paid by the Department of Revenue [ORS 311.674(3)]. The taxes paid by the state will need to be repaid, along with the deferred interest and fees, upon sale of the home or death of the applicant.

        Oregon Property Tax Deferral for Disabled or Senior Citizens - Application 

File your completed application after January 1 or by April 15,

or from April 16 by December 1 with a late filing fee paid to the county.

You may mail applications to:

Linn County Assessor
PO Box 100
Albany OR 97321

You may also visit the Oregon Department of Revenue's website for more information.