Senior Citizens

Senior citizens residing in Deschutes County who are 62 years (or older) before April 15 may qualify to delay tax on their residence. To qualify they must have a recorded deed to the property that is used as the primary residence and meet a household limited income test. Apply at the county assessor's office after January 1 and before April 15. The Oregon Department of Revenue will qualify seniors for the following tax year. If approved, the state will pay the taxes for you.

The Oregon Department of Revenue will not pay any previously owed taxes, but the Deschutes County Tax Collector will delay any foreclosure proceedings once the Oregon Department of Revenue has approved the applicant and the applicant has applied for the delay of foreclosure. You may apply with the county assessor's office. Both programs for property tax deferral must be paid back with interest when the property changes ownership.

Disabled Citizens

Disabled citizens residing in Deschutes County who are under age 62 by April 15, receiving federal social security disability benefits for the previous year, with a recorded deed to the property used as the primary residence, and who meet a household limited income test, can submit an application to be approved by the Oregon Department of Revenue that is called "Disabled Citizen's Property Tax Deferral". Apply at the county assessor's office after January 1 and before April 15. The Oregon Department of Revenue will qualify seniors for the following tax year. If approved, the state will pay the taxes for you.

The Oregon Department of Revenue will not pay any previously owed taxes, but the Deschutes County Tax Collector will delay any foreclosure proceedings once the Oregon Department of Revenue has approved the application and the applicant has applied for the delay of foreclosure with the county assessor's office. Both programs for property tax deferral must be paid back with interest when the property changes ownership.

More Information

For more information about this and other exemption programs established by the Oregon Legislature please visit the Oregon Department of Revenue website.  See the Web Links section below.