How to apply for Property Tax Deferral for Disabled and Senior Homeowners in Oregon

Who it's for

This program lets homeowners who are 62 or older, or who get federal Social Security Disability benefits, borrow from the State of Oregon to pay their property taxes. The Department of Revenue pays your county property taxes each November 15. The deferred taxes carry 6% simple interest a year and are repaid when the home is sold or you leave the program. For 2026, household income must be $70,000 or less, and net worth must be under $500,000 (not counting the home). You must have owned and lived in the home for the last five full years, have homeowners insurance, and the home's value must be under the county limit. File with your County Assessor by April 15 (late filing through December 1 with a fee). You must recertify every two years.

What you'll need

• Form OR-PTDA application (all six pages), filed with the County Assessor
• Social Security Disability award letter (if applying as disabled)
• Reverse mortgage insert, Form OR-RMI (if applicable)
• Medical statement from a health care provider (if you lived away from the home for health reasons)

Where to apply

What to say when you call

"Hello, I'm calling to ask about Property Tax Deferral for Disabled and Senior Homeowners. I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need form OR-PTDA application (all six pages), filed with the County Assessor, social Security Disability award letter (if applying as disabled), reverse mortgage insert, Form OR-RMI (if applicable) — is anything else required? What is the best next step?"

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Step by step

1. Check that you meet the basic rules before you apply. You must be age 62 or older, or get federal Social Security Disability benefits. You must have owned and lived in the home for the last five full years, have homeowners insurance, and have a home value under your county limit. For 2026, household income must be $70,000 or less and net worth must be under $500,000, not counting the home.
2. Gather the required papers. Get Form OR-PTDA and complete all six pages. If you are applying as disabled, include your Social Security Disability award letter. If it applies to you, include Form OR-RMI. If you lived away from the home for health reasons, include a medical statement from a health care provider.
3. Apply through your County Assessor. Submit the completed Form OR-PTDA and any required documents by April 15. Late filing is allowed through December 1 with a fee.
4. Apply online or call 1-503-945-8348 if you need help with the application process.
5. Review key program limits before you submit. This is a loan, not forgiveness. The deferred taxes plus 6% simple interest must be repaid from the home, and a lien is placed on the property. Homes held in an irrevocable trust or life estate do not qualify, and most reverse mortgages do not qualify.

What to expect: After you apply, the Department of Revenue makes the final decision. If approved, the department pays your county property taxes each November 15. Processing times vary, so ask the agency for an estimate if needed. You must recertify every two years to stay in the program.

Renewals

recertify every two years