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Property Tax Deferral for Disabled and Senior Citizens

If you are disabled, collecting federal Social Security disability benefits and a homeowner in Clackamas County, you may qualify for the Disabled Citizens' Deferral.

OR

If you are at least 62 years of age and a homeowner in Clackamas County, you may qualify for the Senior Citizens' Deferral.

Qualification under either program allows you to delay paying property taxes on your residence.

Requirements:

For either deferral program

Net worth
Your net worth limit is $500,000.

Income criteria
Annual household income cannot be more than $41,500 in 2013. Household Income includes the income of all persons living in the home with you.

Home occupancy
You must live in your home for at least five years before April 15 of the year in which you apply for the program, unless you had to live away from it for health reasons.

Homeowner's insurance
You must show proof of homeowner's insurance that covers fire and other casualties.

Real Market Value
The real market value (RMV) of your home cannot be more than 100 percent of the county median RMV, but there are graduated allowances based on additional years of occupancy.

Interest formula
Beginning in 2011, interest is charged at 6% compound interest. Compound interest is calculated annually on the original principal (tax) amount and the interest that has accrued in all previous years. Please see the example on the State’s website.

Re-certification
To remain in the program, you must "re-certify" every two years. This means you must re-apply for the program every other year and meet all of the qualifications. If you do not re-certify or qualify, the state will not pay your property taxes.

Reverse mortgages
Properties with reverse mortgages do not qualify for the deferral program. The 2011 Legislature barred reverse mortgage properties from the program.

The State records a lien on your property

Paying the deferred taxes

The deferred taxes plus interest have to be paid when any of the following occurs:

How to File

If you have questions or wish to file, you can contact our office at 503-655-8671 and ask for assistance with the Senior Tax Deferral Clerk.

Or download an Information Circular from the State about the Senior Tax Deferral at
DOR Senior & Disabled Citizen Deferral Program

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