Oregon · Property tax exemptions for seniors · Updated Oct 2026
Oregon property tax exemptions for seniors (2026)
Every statewide property tax break for older homeowners in Oregon that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.
Short answer
The main property tax break for seniors in Oregon is the Property Tax Deferral for Disabled and Senior Homeowners. Not an exemption: the state pays your county property taxes every November 15 as a loan.
- Worth
- Not an exemption
- Age
- 62 or older
- Income limit
- $70,000 household income for 2025; net worth under $500,000
- Deadline
- January 1 to April 15, 2026.
Property tax breaks for seniors in Oregon
Low incomeProperty Tax Deferral for Disabled and Senior Homeowners
Not an exemption: the state pays your county property taxes every November 15 as a loan. It is repaid with 6% simple interest when the home is sold, you die (unless a qualifying spouse continues), or you leave the program. A lien is placed on the home.
- Who qualifies
- As of April 15, 2026: you are 62 or older, or receive (or can receive) federal Social Security Disability benefits; you own the home with a recorded deed and have owned and lived in it for the last 5 full years (exceptions for downsizing from a deferred home); 2025 household income is $70,000 or less; net worth is under $500,000 (not counting the home); you have homeowners insurance; you have no reverse mortgage (limited exceptions); and the home's real market value is under the county limit (or under the $301,000 statewide minimum cap for 2026).
- Income limit
- $70,000 household income for 2025 (2026 program year); net worth under $500,000
- How to apply
- File the application in the 2026 deferral booklet (or online) with your county assessor. Attach your 2025-26 property tax statement and, for the disabled program, your Social Security Disability award letter. Tell your mortgage company if it pays taxes from escrow.
- Deadline
- January 1 to April 15, 2026. Late applications April 16 to December 1 with a fee of 10% of the tax ($20 minimum, $180 maximum for 2026).
- Renewal
- No yearly application, but every two years after approval you must recertify on the form the Department of Revenue mails you; if you do not, the account becomes inactive and you pay the tax yourself.
- Law
- ORS 311.666-311.701
Source: official page
How to apply, step by step
- File the application in the 2026 deferral booklet (or online) with your county assessor.
- Attach your 2025-26 property tax statement and, for the disabled program, your Social Security Disability award letter.
- Tell your mortgage company if it pays taxes from escrow.
Form: Oregon Property Tax Deferral for Disabled and Senior Homeowners (booklet with application, 150-490-015-1)
Deadline: January 1 to April 15, 2026. Late applications April 16 to December 1 with a fee of 10% of the tax ($20 minimum, $180 maximum for 2026).
Renewal: No yearly application, but every two years after approval you must recertify on the form the Department of Revenue mails you; if you do not, the account becomes inactive and you pay the tax yourself.
Savings estimate for Oregon
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
Eligibility finder for Oregon
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for seniors: you own and live in the home, age 62. Change any answer to your own.
Document checklist for Oregon
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about seniors property tax breaks in Oregon
Who qualifies for property tax breaks for seniors in Oregon?
Property Tax Deferral for Disabled and Senior Homeowners: As of April 15, 2026: you are 62 or older, or receive (or can receive) federal Social Security Disability benefits; you own the home with a recorded deed and have owned and lived in it for the last 5 full years (exceptions for downsizing from a deferred home); 2025 household income is $70,000 or less; net worth is under $500,000 (not counting the home); you have homeowners insurance; you have no reverse mortgage (limited exceptions); and the home's real market value is under the county limit (or under the $301,000 statewide minimum cap for 2026).
Is there an income limit for seniors' property tax breaks in Oregon?
Property Tax Deferral for Disabled and Senior Homeowners: $70,000 household income for 2025 (2026 program year); net worth under $500,000.
When is the deadline for seniors to apply in Oregon?
Property Tax Deferral for Disabled and Senior Homeowners: January 1 to April 15, 2026. Late applications April 16 to December 1 with a fee of 10% of the tax ($20 minimum, $180 maximum for 2026).
Do seniors have to reapply every year in Oregon?
Property Tax Deferral for Disabled and Senior Homeowners: No yearly application, but every two years after approval you must recertify on the form the Department of Revenue mails you; if you do not, the account becomes inactive and you pay the tax yourself.
Where do seniors apply for property tax breaks in Oregon?
Your county assessor handles exemption claims and takes property tax deferral applications (which it forwards to the Oregon Department of Revenue). Oregon has no general homestead exemption and no exemption based only on age or income. For the Property Tax Deferral for Disabled and Senior Homeowners: File the application in the 2026 deferral booklet (or online) with your county assessor.
SourcesLast checked: Oct 2026.