Coos County Senior and Disabled Deferral Clerk:
What Are Oregon’s Deferral Programs?
1 – Senior Citizens (62 and older)
Residences may include:
2 – Disabled Citizens (must be 40% disabled) - ORS 311.666-311.735
1 – Manufactured structures, houseboats, multi-family units and income producing properties.
Who Pays Taxes on Deferred Property or Special Assessment Payments?
The state, through the Oregon Department of Revenue, will pay the property taxes to the county.
How to Qualify for a Deferral? Property Tax Deferral – Two Types
1 – Senior Citizens – Applicants must be age 62 on or before April 15 of application year.
2 – Disabled Citizens – Applicants must be determined eligible to receive or be receiving, federal Social Security disability benefits on or before April 15 of the application year.
What Happens When an Application is Approved?
1 – The state places a lien against the property.
2 – The state will become a Security Interest Holder on Manufactured Structures.
3 – A fee will be charged for placing the lien on the property.
4 – Manufactured Stuctures have an additional $55 dollar charge to the deferral account for DOR to become a Security Interest Holder.
When is the Deferred Account Due and Payable?
The deferred taxes, interest and fees are repaid when any one of the following events occur:
(Repayment becomes due August 15 after the calendar year in which any one of the events occur)
1 – The taxpayer receiving the deferral dies. (a surviving spouse may continue to qualify.
2 – The property is sold or in some other way changes ownership.
3 – The taxpayer ceases to live permanently on the property. (except for medical abuse)
Other Information Sources:
1 – Property Taxes: Deferral Programs
2 – The Oregon Department of Revenue Senior and Disabled Property Tax Deferral Account Payoff Request.