Collection of Property Taxes

ORS 311.684
Events requiring payment of deferred tax and interest

All deferred property taxes, including accrued interest, become payable as provided in ORS 311.686 (Time for payments) when:

(1)

The taxpayer who claimed deferral of property taxes on the homestead dies or, if there was more than one claimant, the survivor of the taxpayer who originally claimed deferral of property taxes under ORS 311.668 (Eligibility of individuals by age or disability) dies.

(2)

Except as provided in ORS 311.683 (Continued deferral after Department of Transportation condemnation), the property with respect to which deferral of taxes is claimed is sold, or a contract to sell is entered into, or some person other than the taxpayer who claimed the deferral, including a transferee, becomes the owner of the property.

(3)

The tax-deferred property is no longer the homestead of the taxpayer who claimed the deferral, except in the case of a taxpayer required to be absent from such tax-deferred property by reason of health.

(4)

The tax-deferred property, a manufactured structure or floating home, is moved out of the state. [1963 c.569 §15; 1971 c.572 §5; 1977 c.160 §9; 1983 c.550 §5; 1997 c.169 §5; 2011 c.723 §8]

Notes of Decisions

Where taxpayer was absent from exempt property to care for ill family member, exception permitting absence by reason of health does not apply because it refers to taxpayer’s own health. Azar v. Dept. of Revenue, 21 OTR 302 (2013)

Source

Last accessed
Mar. 11, 2023

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