Who qualifies for the Senior and disabled property tax deferral in Oregon?

Age 62 or older on or before April 15 of the filing year, or disabled as of that date. 2026 household income of $70,000 or less. Net worth of $500,000 or less, not counting your home, life-insurance cash value and tangible personal property. Your home's market value must be under your county's limit for the years you have lived there, or under the 2026 floor of $301,000. This is a loan, not an exemption. The state pays your county tax on November 15, less 3%, and that counts as paid in full. Interest is 6% simple. A lien is recorded on your home. To release it you repay the taxes, interest, recording costs and a $55 manufactured-structure fee. It does not by itself clear old county delinquency. Deadline: January 1 through April 15.

Rules by state / Oregon

Oregon property tax, line by line.

Your county tax collector sends one bill a year for July 1 to June 30. It shows each taxing district's rate per $1,000 of assessed value, plus any local improvement charges. The state does not bill or collect it.

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At a glance

Who sends the bill: The county tax collector. The state does not bill or collect real property tax.
When it comes: October.
When it's due: November 15, February 15 and May 15, each one third of the tax. If the 15th is a weekend or holiday, it is due the next business day. Tax under $40 cannot be split.
If you pay late: Interest, not a flat penalty: 1.333% a month (16% a year). It starts December 16 for the first third, February 16 for the second and May 16 for the rest. Taxes unpaid after May 15 are delinquent. The county can foreclose after three years of delinquency. Paying in full by November 15 gets a 3% discount. Paying two thirds by November 15 gets a 2% discount on the amount paid. Past-due taxes must be paid first to get a discount.
Value is set as of: January 1
Limits on increases: Measure 50: maximum assessed value cannot grow more than 3% a year, except for things like new property and major improvements. Minor construction under $18,200 in one year or $45,000 over five years is excluded. Measure 5 caps operating taxes at $5 per $1,000 of real market value for schools and $10 per $1,000 for general government. Voter-approved bonds are outside those limits.

Bill dates source · Assessment source

What may come off

2 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Disabled veteran or surviving spouse/partner homestead exemption

Who: An Oregon veteran with a disability rating of 40% or more, certified by the VA or a service branch. A physician or naturopath can certify instead if your income is under 185% of the federal poverty level. An unmarried surviving spouse or registered partner also qualifies. You must own and live in the home before July 1.
What you get: $27,092 off assessed value, or $32,512 if the disability is service-connected (or the veteran died of a service-connected cause, or had the maximum exemption for at least one year). It grows 3% a year. It applies to all taxing districts. It is applied to your home first, then to taxable personal property. An unmarried pensioned surviving spouse of a Civil War or Spanish War veteran gets an extra $2,000.
How to apply: File with your county assessor, with your disability certificate. Form: Form 150-303-086.
Deadline: April 1 before the July 1 tax year. If you got the home after March 1 and before July 1, file within 30 days of getting it.
If you're late: If you had it last year with a physician certificate and are notified by April 10, you may file by May 1 with a $10 fee. If the VA or a service branch certifies later, file within six months of the notice. Refunds can reach back three tax years. A separate hardship petition to DOR for a missed filing is generally due by December 15.
After that: One time if the VA or a service branch certified, until ownership or use changes. Every year if a physician certified, including income.

Form 150-303-086: the form

Senior and disabled property tax deferral

Who: Age 62 or older on or before April 15 of the filing year, or disabled as of that date. 2026 household income of $70,000 or less. Net worth of $500,000 or less, not counting your home, life-insurance cash value and tangible personal property. Your home's market value must be under your county's limit for the years you have lived there, or under the 2026 floor of $301,000.
What you get: This is a loan, not an exemption. The state pays your county tax on November 15, less 3%, and that counts as paid in full. Interest is 6% simple. A lien is recorded on your home. To release it you repay the taxes, interest, recording costs and a $55 manufactured-structure fee. It does not by itself clear old county delinquency.
How to apply: File with your county assessor, who sends it to DOR. Use booklet 150-490-015 or the online form. Form: OR-PTDA / 150-490-014.
Deadline: January 1 through April 15.
If you're late: Late filing is accepted April 16 through December 1, 2026.

OR-PTDA / 150-490-014: the form

In some situations

If you moved, inherited, built or had a disaster

Active-duty homestead exemption

Who: An Oregon resident in the Oregon National Guard, a reserve component or another state's organized militia, on Title 10 duty or an EMAC deployment for more than 178 consecutive days, at least one of which falls in the tax year. The home must be the one you would live in but for that service.
What you get: Part of your home's assessed value is exempt, up to an amount set by law.
How to apply: File with your county assessor, with your active-duty papers.
If you're late: A hardship petition to DOR may cover a late claim. Federal law can pause that petition deadline while you are on active duty.
After that: You must show qualifying duty for each tax year you claim.

Source

Think your value is too high?

Asking for a lower real market value

Free review: You can talk to your county assessor before filing a petition. There is no required free informal board.
Formal appeal: Your county Property Value Appeals Board. File a petition with the county clerk. Next, the Magistrate Division of the Oregon Tax Court, within 30 days of the board's order.
Deadline: After the tax statement is mailed and on or before December 31. If December 31 is a weekend or holiday, the next business day. The board hears cases from the first Monday in February through April 15.
Good to know: Keep paying your bill on time while your appeal is reviewed. Ask the board or the county whether your value could go up before you file.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

There is no general homestead exemption in Oregon.
Measure 5 limits and the 3% assessed value cap are automatic. You don't file for them.
Voter-approved bond taxes.
Special assessments and local improvement charges.
Interest, the foreclosure penalty and taxes already delinquent.

Your bill shows each taxing district's rate per $1,000 of assessed value. Bonds sit outside the Measure 5 limits. Local improvement assessments and other charges not based on value are not removed by the veteran exemption or by Measure 5 limits.

Watch out. Only certain people can represent you before the Department of Revenue on property tax: an Oregon attorney, CPA or PA, IRS enrolled agent, licensed real estate broker, certified appraiser, or an adult immediate family member. An Oregon tax consultant license covers income tax returns, not property tax appeals.

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Rules checked October 28, 2026 against official Oregon sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.