Disabled Homeowner Deferral

Disabled homeowners may qualify to defer payment of their property taxes.

The Disabled Homeowner Deferral Program allows you to borrow from the State of Oregon to pay your property taxes to the County. The program is a delay in paying property taxes on your residence and the State will record a lien on your property.

Eligibility

You may be eligible for this program if:

  1. You are disabled.
  2. You are receiving Federal Social Security disability benefits on December 31st of the year before you file.
  3. You are a homeowner in Multnomah County.

Important Notes

  1. You need to file an application with our office between January 1st and December 1st, to defer the taxes due that year. Applications submitted after April 15th require payment of a late fee to submit the application. Paying the fee does not guarantee acceptance into the program.
  2. You must have a recorded deed to the property or be buying the property under a recorded sales contract. Certain trust or trustee arrangements qualify for deferral. You may not be eligible for deferral if you have a life estate interest in the property.
  3. You must live in your home for at least five years before April 15th of the year in which you apply for the program, unless you had to live away from it for health reasons.
  4. There are net worth and income criteria.
  5. Multnomah County accepts the applications for Senior/Disabled Deferral on behalf of the State. The State makes the final decision about eligibility and acceptance into the program.

Please refer to these links for more information.

Information: Disabled Homeowner Deferrals Explained

Application: Disabled Property Tax Deferral

Statute: ORS 311.668

Last reviewed October 10, 2024