Disabled and Senior Citizens
The Oregon Legislature established programs that allow
qualifying citizens to delay
paying property taxes on their residences—including manufactured homes, houseboats,
multi-family, and income-producing properties (e.g., home business). If you qualify for
one of the deferral programs, the state will pay your property taxes to the county. A lien
will be placed on your property. You will be charged lien fees, which are deferred.
Interest on the deferred taxes, at six percent per year, is also deferred.
Deferral Program Information
New changes for the 2011-12 and 2012-13 tax year
Deferral of Special Assessments
(Information Circular from the Department of Revenue):
As a senior citizen, you can "borrow" to pay for public improvements that are charged
against your property. The state will make the payments for those who qualify. All
payments, plus interest, must be repaid.
Note: For the 2011-12 tax year, this program is being phased out and no new applications are being submitted.
Deferral of Special Assessments General Information
If you are a disabled veteran or the surviving spouse of a veteran, you
may be entitled to exempt a portion of your real property's assessed value.
Veteran's Program Information
Property owned by Specified Organizations
Property owned or leased by religious, non-profit, fraternal, charitable,
and other specified organizations may qualify for tax exemption.
Property owned by Specified Organizations Program Information
Leased from another exempt entity
Leased from a taxable entity/owner
Deadline to apply:
New applications are due April 1 each year for taxes due the following
Within 30 days of purchase or entering in a new lease between March 1st and
Late filing options are available, a fee is required.
Cancellation of Assessment on Commercial Facilities under
Exemption allowed on properties that have been under construction for more than 1 year for
non-manufacturing projects, being built for production of income, is under construction as of
January 1, and not in use as of January 1.
Deadline to apply: April 1 each year for taxes due the following November 15th.
(no late filing option)
An short term tax exemption that is available to manufacturing
companies that expand their employment
can seek tax exemption for any new buildings or additions made in specific zones. The Tillamook
String of Pearls also allows hotel/motel properties to qualify.
Tillamook Enterprise Zone
Economic Development Council of Tillamook County
Deadline: April 1 each year for the taxes due the following November 15th
Oregon Active Duty Military Service Member’s Exemption
Oregon National Guard members and military reserve members
that served more than 179 days
on ordered active duty or deployed under EMAC.
Deadline: August 1 following the end of the tax year you're claiming
(tax year: July 1-June 30)
Additional Exemption programs and applications from the Department of Revenue
This page was last updated on Friday, October 26, 2012 09:42 AM