Collection of Property Taxes

ORS 311.672
Claim form

  • deadline
  • eligibility determination by Department of Revenue
  • effect of eligibility
  • limitation on number of new deferrals granted
  • appeals


(1)(a) A taxpayer’s claim for deferral under ORS 311.666 (Definitions for ORS 311) to 311.701 (Senior Property Tax Deferral Revolving Account) must:

(A)

Be in writing on a form supplied by the Department of Revenue;

(B)

Describe the homestead;

(C)

Recite all facts establishing the eligibility, as of the earlier of the date of filing or April 15 immediately preceding the property tax year for which deferral is claimed, of the homestead for, and of the taxpayers to claim, the deferral; and

(D)

Have attached:

(i)

Any documentary proof required by the department; and

(ii)

A statement verified by a written declaration of all taxpayers claiming deferral to the effect that the statements contained in the claim are true.

(b)

A claim for deferral must be filed with the assessor of the county in which the homestead is located, after January 1 and on or before April 15 immediately preceding the property tax year for which deferral is claimed.

(c)

Notwithstanding paragraph (b) of this subsection, a claim for deferral may be filed with the county assessor after April 15 immediately preceding the property tax year for which deferral is claimed and on or before December 1 of the same calendar year. A claim filed under this paragraph must be accompanied by a fee in an amount equal to 10 percent of the property taxes assessed on the homestead on the last certified assessment and tax roll, but in no event less than $20 or greater than $150.

(d)

For applications for deferral for each property tax year beginning on or after July 1, 2023, the department shall recompute the upper and lower fee limits set forth in paragraph (c) of this subsection as follows:

(A)

Divide the average Consumer Price Index for All Urban Consumers, West Region, for the first six months of the calendar year immediately preceding the calendar year in which the application is filed by the average Consumer Price Index for All Urban Consumers, West Region, for the first six months of 2021.

(B)

Multiply each fee limit set forth in paragraph (c) of this subsection by the quotient determined under subparagraph (A) of this paragraph.

(C)

Round each fee limit determined under subparagraph (B) of this paragraph to the nearest multiple of $10, but in no event to less than $20.

(2)

The county assessor shall forward each claim filed under this section to the Department of Revenue, and the department shall determine whether the property is eligible for the deferral.

(3)

If the taxpayers and the homestead are determined to be eligible under ORS 311.668 (Eligibility of individuals by age or disability) and 311.670 (Eligibility of property), respectively, a timely claim for deferral has the effect of:

(a)

Deferring the payment of the property taxes levied on the homestead for the property tax year beginning on July 1 of the calendar year in which the claim is filed.

(b)

Continuing the deferral of the payment by the taxpayers of any property taxes deferred under ORS 311.666 (Definitions for ORS 311) to 311.701 (Senior Property Tax Deferral Revolving Account) for previous years that have not become delinquent under ORS 311.686 (Time for payments).

(c)

Except as otherwise provided in ORS 311.689 (Certification of continuing eligibility), continuing the deferral of the payment by the taxpayers of any future property taxes for as long as the homestead remains eligible for, and the taxpayers remain eligible to claim, the deferral.
(4)(a) Notwithstanding subsection (3) of this section:

(A)

For the property tax year beginning on July 1, 2012, the maximum number of claims for deferral under ORS 311.666 (Definitions for ORS 311) to 311.701 (Senior Property Tax Deferral Revolving Account) that may be granted to taxpayers who have not previously been granted deferral is the number of such claims granted for the property tax year beginning on July 1, 2011, multiplied by 105 percent.

(B)

For each property tax year beginning after July 1, 2012, the maximum number of claims for deferral that may be granted to taxpayers who have not previously been granted deferral is the maximum number determined under this subsection for the immediately preceding property tax year multiplied by 105 percent.

(b)

For purposes of paragraph (a) of this subsection, surviving spouses and disabled heirs who continue deferral under ORS 311.688 (Claim by surviving spouse or disabled heir to continue tax deferral) are not considered taxpayers who have not previously been granted deferral.

(c)

If the number of eligible claims described in paragraph (a) of this subsection that are filed on or before the deadline set forth in subsection (1)(b) of this section exceeds the maximum number determined under paragraph (a) of this subsection, claims shall be granted in ascending order based on the ratio that is equal to the real market value of the homestead, as entered on the certified assessment and tax roll for the property tax year immediately preceding the property tax year for which the claim is filed, divided by the county median RMV of the homestead determined under ORS 311.670 (Eligibility of property) (6), until the maximum number determined under paragraph (a) of this subsection is reached.

(d)

If the number of eligible claims described in paragraph (a) of this subsection that have been filed on or before the deadline set forth in subsection (1)(b) of this section do not equal or exceed the maximum number determined under paragraph (a) of this subsection, eligible claims that are filed on or before the deadline set forth in subsection (1)(c) of this section shall be granted in chronological order based on the filing date until the maximum number is reached. If the number of eligible claims filed on the date on which the maximum is reached would cause the maximum number to be exceeded, all claims filed on that date shall be denied deferral for that property tax year.

(5)

Any taxpayer aggrieved by the denial of a claim for, or discontinuation of, deferral under ORS 311.666 (Definitions for ORS 311) to 311.701 (Senior Property Tax Deferral Revolving Account) may appeal in the manner provided by ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally). [1963 c.569 §10; 1977 c.160 §4; 1983 c.550 §4; 1989 c.948 §15; 1993 c.19 §12; 1995 c.803 §2; 1999 c.1097 §3; 2011 c.723 §4; 2013 c.31 §3; 2013 c.494 §2; 2015 c.309 §4; 2021 c.535 §5]
Note: Section 6, chapter 535, Oregon Laws 2021, provides:

Source

Last accessed
Mar. 11, 2023