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


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.


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).


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.


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 200910 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 200910 taxes. The Department of Revenue paid the 201011 deferred taxes to the county. Then, the taxpayer failed to meet the program qualifications for tax year 201112, 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 200910 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 201112, 201213, and 201314 tax years. In 2014, the taxpayer reapplied for deferral and was approved for the property tax deferral program for tax year 201415. The taxpayer submitted and was approved for another delay of foreclosure for the 201112, 201213, and 201314 taxes.


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


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.

Applying Offsets to Ad Valorem Tax Levies
Form of Roll Changes and Notations
What Is a Clerical Error
Error Corrections and Valuation Judgment Under ORS 311.205
Roll Correction for Nonexistent Property
What is an “Error or Omission on the Roll of Any Kind”
Corrections to County Assessment and Tax Rolls Made Under ORS 311.206
Taxes Added to the Tax Roll as a Result of Error Correction
Definition of “Distribute in the Same Manner as Other ad Valorem Property Taxes Imposed on the Property” for Error Corrections
Property Subject to Assessment as Omitted Property
Date Roll Corrected
Procedure to Correct MAV When Square Footage Error Exists
Contents of Property Tax Statements
Prepayment of Property Taxes
Written Direction Required for Payment Application from Agents Who Pay Taxes on Behalf of Taxpayer
Monthly Tax Distributions to Districts
Discount on Taxes as a Result of Addition of Current Year Value under ORS 311.208
Date Property Becomes Exempt when Foreclosed by City for Delinquent Assessment Liens
Interest on City Foreclosed Property
“Certificate of Delinquency” Defined
Interest on State of Oregon Foreclosed Property
Fee for Service of Warrant Under ORS 311.605 to ORS 311.635
Charges on the Personal Property Warrant
Homestead Requirements
Deferral criteria when applying with a reverse mortgage
Data Requirements for Property Description on Tax Deferral Application
Deferred Taxes Paid by the Department
Senior Citizen’s Deferred Tax Lien Estimate
Timing and Repayment of Disqualified, Cancelled or Inactivated Accounts Under the Property Tax Deferral Program
Election by Spouse to Continue Tax Deferral
Voluntary Payments on Property Tax Deferral Accounts
Taxes Unpaid Before Approval of Senior Deferral Application
Data Requirements for Property Description on Special Assessments Application
Recording Special Assessment Deferral Liens in County
Assessment District’s Responsibility to Collect Payments
Process for Determining Recipient of Property Tax Refund
Refunds Paid from the Unsegregated Tax Account
Credit Balance Adjustment
Refund Reserve Account
Calculation of Interest on Refund
Value Used to Activate Refund Reserve Account
Prepayment of Ad Valorem Taxes, Computation of Accrued Interest, Allocation of Pay
Determination of the Real Market Value Reduction Amount
Last Updated

Jun. 8, 2021

Rule 150-311-0720’s source at or​.us