OAR 150-311-0720
Taxes Unpaid Before Approval of Senior Deferral Application

(1)

Delay of foreclosure is only available for real property. It is not available on personal property. To qualify for delay of foreclosure, the property owner’s household income must not exceed the limits allowed under ORS 311.668 (Eligibility of individuals by age or disability) for the immediately preceeding calendar year.

(2)

When an application for property tax deferral has been submitted and approved by the department, the taxpayer is notified of that approval. If prior years’ taxes on the property subject to deferral remain unpaid on the date of approval, the applicant may apply for a delay of foreclosure by completing the appropriate application for all years in which unpaid taxes exist and submit that application to the county assessor, pursuant to ORS 311.693 (Application to delay foreclosure).

(a)

Applications are accepted for delay of foreclosure only for delinquent taxes accumulated for tax years prior to the tax year for which property tax deferral is sought. An applicant may have several years’ worth of delinquent taxes covered under one or more delays of foreclosure.

(b)

The delay of foreclosure will remain in effect until the property is disqualified under ORS 311.684 (Events requiring payment of deferred tax and interest), even if the homestead or taxpayer are inactivated from the deferral program for failure to meet one or more requirements under another deferral program statute.
Example 1: The taxpayer owed delinquent property taxes to the county for the 2009⁄10 tax year. The taxpayer first applied and was approved for the deferral program in 2010. At that time, the taxpayer applied for and was approved to have foreclosure delayed for the 2009⁄10 taxes. The Department of Revenue paid the 2010⁄11 deferred taxes to the county. Then, the taxpayer failed to meet the program qualifications for tax year 2011⁄12, and was inactivated from the deferral program, which meant that the department stopped paying property taxes to the county. But the delay of foreclosure for the 2009⁄10 taxes remained in effect, because the taxpayer and the homestead were not disqualified under ORS 311.684 (Events requiring payment of deferred tax and interest). The taxpayer did not pay the property taxes to the county for the 2011⁄12, 2012⁄13, and 2013⁄14 tax years. In 2014, the taxpayer reapplied for deferral and was approved for the property tax deferral program for tax year 2014⁄15. The taxpayer submitted and was approved for another delay of foreclosure for the 2011⁄12, 2012⁄13, and 2013⁄14 taxes.

(3)

Interest will continue to accrue at the current county interest rate on any unpaid delinquent taxes covered under the delay of foreclosure.

(4)

When the property is disqualified from the deferral program for an event listed in ORS 311.684 (Events requiring payment of deferred tax and interest), any deferred taxes plus interest and fees, along with the full amount of any delinquent taxes and applicable interest or other charges covered under the delay of foreclosure become due by August 15 the year following the disqualification.
Example 2: The taxpayer had received a delay of foreclosure when applying for the Senior Citizen Deferral program. The account was disqualified on July 15, 2008. The taxpayer has until August 15, 2009 to pay both the amounts due to the county for the delinquent taxes, interest any other charges that were subject to the delay of foreclosure and amounts due to the Department of Revenue for the deferred property taxes, and applicable interest and other charges.

Source: Rule 150-311-0720 — Taxes Unpaid Before Approval of Senior Deferral Application, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-311-0720.

150‑311‑0100
Applying Offsets to Ad Valorem Tax Levies 150‑311‑0110
Form of Roll Changes and Notations 150‑311‑0140
What Is a Clerical Error 150‑311‑0150
Error Corrections and Valuation Judgment Under ORS 311.205 150‑311‑0160
Roll Correction for Nonexistent Property 150‑311‑0170
What is an “Error or Omission on the Roll of Any Kind” 150‑311‑0180
Corrections to County Assessment and Tax Rolls Made Under ORS 311.206 150‑311‑0190
Taxes Added to the Tax Roll as a Result of Error Correction 150‑311‑0200
Definition of “Distribute in the Same Manner as Other ad Valorem Property Taxes Imposed on the Property” for Error Corrections 150‑311‑0210
Property Subject to Assessment as Omitted Property 150‑311‑0220
Date Roll Corrected 150‑311‑0230
Definitions 150‑311‑0240
Procedure to Correct MAV When Square Footage Error Exists 150‑311‑0250
Contents of Property Tax Statements 150‑311‑0260
Prepayment of Property Taxes 150‑311‑0350
Written Direction Required for Payment Application from Agents Who Pay Taxes on Behalf of Taxpayer 150‑311‑0360
Monthly Tax Distributions to Districts 150‑311‑0500
Discount on Taxes as a Result of Addition of Current Year Value under ORS 311.208 150‑311‑0520
Date Property Becomes Exempt when Foreclosed by City for Delinquent Assessment Liens 150‑311‑0530
Interest on City Foreclosed Property 150‑311‑0540
“Certificate of Delinquency” Defined 150‑311‑0550
Interest on State of Oregon Foreclosed Property 150‑311‑0560
Fee for Service of Warrant Under ORS 311.605 to ORS 311.635 150‑311‑0570
Charges on the Personal Property Warrant 150‑311‑0650
Homestead Requirements 150‑311‑0656
Deferral criteria when applying with a reverse mortgage 150‑311‑0660
Data Requirements for Property Description on Tax Deferral Application 150‑311‑0670
Deferred Taxes Paid by the Department 150‑311‑0680
Senior Citizen’s Deferred Tax Lien Estimate 150‑311‑0690
Timing and Repayment of Disqualified, Cancelled or Inactivated Accounts Under the Property Tax Deferral Program 150‑311‑0700
Election by Spouse to Continue Tax Deferral 150‑311‑0710
Voluntary Payments on Property Tax Deferral Accounts 150‑311‑0720
Taxes Unpaid Before Approval of Senior Deferral Application 150‑311‑0730
Data Requirements for Property Description on Special Assessments Application 150‑311‑0740
Recording Special Assessment Deferral Liens in County 150‑311‑0750
Assessment District’s Responsibility to Collect Payments 150‑311‑0760
Process for Determining Recipient of Property Tax Refund 150‑311‑0770
Refunds Paid from the Unsegregated Tax Account 150‑311‑0780
Credit Balance Adjustment 150‑311‑0790
Refund Reserve Account 150‑311‑0800
Calculation of Interest on Refund 150‑311‑0810
Value Used to Activate Refund Reserve Account 150‑311‑0820
Prepayment of Ad Valorem Taxes, Computation of Accrued Interest, Allocation of Pay 150‑311‑0830
Determination of the Real Market Value Reduction Amount
Last Updated

Jun. 8, 2021

Rule 150-311-0720’s source at or​.us