Senior and Disabled Citizen Property Tax Deferral Program
As a senior or disabled citizen, you can borrow from the State of Oregon to pay your property taxes to the county.
How does the program work?
If you qualify for the program, the Oregon Department of Revenue (DOR), will pay your county property taxes on November 15th of each year. A lien will be placed on your property and DOR 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 DOR
- The accrued interest at 6% annually
- The cost of recording and releasing the lien
- A $55 filing fee on manufactured structures
Senior citizens residing in Wasco County who are 62 years (or older) before April 15th, may qualify to defer tax on their residence. To qualify they must have a recorded deed to the property that is used as the primary residence and meet a household limited income test. Apply at the county assessor's office between January 1 and April 15th. If approved, the state will pay the property taxes for the following tax year.
Disabled citizens residing in Wasco County who are under age 62 by April 15th, may qualify to defer tax on their residence. To qualify they must be receiving federal social security disability benefits and have received benefits for the previous year, must have a recorded deed to the property that is used as the primary residence, and who meet the household limited income test. Apply at the county assessor's office between January 1 and April 15th. If approved, the state will pay the property taxes for the following tax year.
What if I have Previously Owed Taxes?
The Oregon Department of Revenue (DOR) will not pay any previously owed taxes. If you owe delinquent property taxes to the county, a Delay of Foreclosure prevents the county from foreclosing on your home and will remove your property from the foreclosure listing while you are on the deferral program. It does not remove delinquent tax debt or interest that you currently owe. Any delinquent property tax will remain on the account and will continue to accrue interest at a rate of 1.333% per month or 16% annually. A Delay of Foreclosure will not protect you from a mortgage foreclosure. You may apply to the county assessor for the Delay of Foreclosure after your application for property tax deferral is approved by the Oregon Department of Revenue.
If mailing your application, make sure you have done the following:
- Complete and sign the application
- Complete the income and assets worksheet
- Attach a copy of your prior years property tax statement
- Attach a copy of your Social Security Disability award letter or eligibility document, if applying for the disabled citizen deferral
- Attach a doctor's statement, if you're not living on the property due to medical reasons
- Attach a copy of the Power of Attorney form, if you have a designated power of attorney
- Attach a copy of the Trust