AARP Foundation

Find Property Tax Relief in Your State

Take the first step toward checking your eligibility to apply for property tax relief programs in your state.

Select your state to learn more about available programs and how to apply. The resources on this page are updated as new information becomes available.

Oregon Program Overview

Looking for property tax relief in Oregon? There is one main way to apply for property tax relief:

  • Senior Property Tax Deferral

Property Tax-Aide features the Senior Property Tax Deferral in Oregon.

The information on this page is updated as new information becomes available by the relevant tax agencies.

Senior Property Tax Deferral

The program allows a senior homeowner to borrow from the state to pay their property taxes to the county. Disabled homeowners are also eligible. A lien is placed on your property, and the state becomes a secured creditor.

Upon disqualification or cancellation from the program, the property taxes that have been deferred and the accrued interest must be paid.

Eligibility

Age or Disability

  • You are 62 or older; OR
  • You are disabled and receiving (or eligible to receive) SSDI or SSI.

Ownership & Occupancy

  • You own the home and have a recorded deed.
  • You have owned and lived in the home for the past five years; OR
  • You qualify under the downsizing exception (see below).

Downsizing Exception (if you have not met the 5-year rule)

  • Your previous home was in the deferral program.
  • Your new home has a lower RMV.
  • You sold and purchased within one year.
  • You financed no more than 80% of the purchase price.
  • You satisfied the prior deferral lien.

Financial Requirements (apply to all applicants)

  • Your prior calendar year household income does not exceed $70,000.
  • Your net worth is less than $500,000 (excluding the home and personal property).

Other Requirements

  • You have homeowners insurance.
  • You meet the reverse mortgage requirements.
Application Deadline
  • Application is filed with county assessor’s office after January 1 and by April 15.
  • Application can be submitted from April 16 and by December 1 with a late filing fee paid to the county.
  • Recertification for the deferral program is required every two years.
  • The Department of Revenue will mail out a recertification letter to you when you are required to recertify. This letter is mailed in February.
Required Documentation
  • Completed Property Tax Deferral Application (Form OR-PTDA)
  • The application includes a worksheet for income and asset statements. A copy 2025-26 property tax statement must be attached.