Oregon's Property Tax Deferral for Disabled and Senior Homeowners program, run by the Oregon Department of Revenue, pays the property taxes on a qualifying home. The state places a lien on the home, and the deferred taxes plus 6% simple interest are repaid later, usually when the home is sold or the owner passes away. For 2026, household income must be under $70,000.
Who may qualify
- Age or disability: generally age 62 or older, or receiving federal Social Security disability benefits.
- Your home: you must own the home and live in it as your primary residence. Ownership-length and home-value limits apply, and they depend on how long you've owned the home.
- Income: total household income, taxable and non-taxable, must be under the yearly limit. For 2026 that limit is $70,000.
- Reverse mortgages: most homes with a reverse mortgage don't qualify. There's a narrow exception for some reverse mortgages taken out between 2011 and 2017.
The rules are detailed and change from year to year, so check the current requirements with the Oregon Department of Revenue or your county assessor before you count on the program.
Deadlines
Applications are due April 15 for the following tax year. Late applications are accepted from April 16 through December 1 with a fee. Apply through your county assessor's office in Jackson or Josephine County.
Can it help if I'm already behind?
It can help with timing. Approved applicants who already have delinquent taxes can apply for a delay of foreclosure on the home. That doesn't erase the old balance, but it can stop the county clock while you figure out next steps. Manufactured homes taxed as personal property generally aren't eligible for that delay.
The trade-off: it's a loan against your equity
Deferral doesn't forgive taxes. Every year the state pays, the lien grows by that year's taxes plus 6% simple interest. The lien comes due when:
- the home is sold,
- the owner passes away (unless a qualifying spouse continues the deferral), or
- the owner moves out permanently (there are limited exceptions, such as some moves for medical care).
For many seniors that's a very good deal, cheaper than nearly any loan and with no monthly payment. But heirs should know the lien is there, because it's paid from the estate or the sale. If you've inherited a parent's home with a deferral lien, see inherited houses with back taxes.
When deferral isn't the right fit
If you don't qualify, or the house has become more than you want to keep up with (repairs, insurance, upkeep), selling may make more sense than deferring. The back taxes are paid at closing and you keep the rest of your equity. See every option for stopping a tax foreclosure, compared honestly.
This is general information, not legal or tax advice, and Rogue Valley Cash Buyers is not affiliated with any county or government agency. Deadlines and amounts depend on your specific account — your county tax collector can confirm exactly what you owe, and an Oregon attorney can advise on your situation.