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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.


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.


For either deferral program

Net worth

Your net worth limit is $500,000.

Income criteria

For 2017, annual household income during 2016 cannot exceed $43,500.00. 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.


Deferral accounts accrue interest at the rate of six percent yearly. Interest continues to accrue each year on the balance of deferred tax amounts paid by the Department of Revenue.


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.

You can also download an Information Circular from the State about the Senior Tax Deferral.

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