Disabled or Senior Citizen Deferral Location:    1115 Commercial St. N.E.                     Salem, OR 97301 Mail:            Marion County Assessor                     PO Box 14500                     Salem, OR 97309 Phone:        503-588-5144 Fax:             503-588-7985 The Oregon Legislature set up two deferral programs that allow qualifying property owners to delay paying property taxes on their residences including manufactured homes, houseboats, multi-family, and income-producing properties. The disabled citizen’s deferral is for Oregon homeowners under the age of 62, who are collecting federal Social Security benefits. The senior citizen’s deferral is for Oregon homeowners over the age of 62. To see if you qualify, refer to the “Qualifying for Deferral” link below. If you qualify, apply and are approved for one of these deferral programs, the Oregon Department of Revenue will pay your property taxes to the county of residence, beginning with the tax year for which you apply and all subsequent years in which you qualify. A tax lien will be placed on your property. You will be charged lien recording fees, which are deferred. Interest on the deferred taxes, at 6 percent compounded annually, is also deferred. The taxes paid by the state will need to be repaid, along with the deferred interest and fees, upon sale of the home or death of the applicant. To remain in the program, you must "re-certify" every three years. This means you must re-apply for the program and meet all of the qualifications and be approved. If you don't re-certify or qualify, the state won't pay your property taxes Leslie Box     Supervisor  Rose Brodniak     Senior/Disabled Deferral         contact LINKS Applying for Tax Deferral Property Tax Deferral Programs Qualifying for Property Tax Deferral FORMS Disabled or Senior Citizen Deferral Frequently Asked Questions (click on a question to see answer) What is a property tax deferral? The Oregon Legislature set up programs that allow qualifying property owners to delay paying property taxes on their residences, including manufactured homes, houseboats, multi-family, and income-producing properties. If you qualify for one of the deferral programs, the state will pay your property taxes to the county, beginning with the tax year for which you apply and going forward. A lien will be placed on your property. You will be charged lien recording fees, which are deferred. Interest on the deferred taxes, at 6 percent compounded annually, is also deferred. If you have prior year taxes owing at the time you are approved for the deferral program, you are still responsible for those taxes. Contact the assessor's office for more information. Applying for deferral programs? There are two deferral programs, one of which you may qualify for:  The disabled citizens’ deferral is for Oregon homeowners, under the age of 62, who are collecting federal Social Security benefits. The senior citizens’ deferral is for Oregon homeowners over the age of 62. Completed applications for both programs are accepted at the county assessor's office between January 1 (or the first business day) and April 15. Obtain the Oregon Property Tax Deferral for Disabled and Senior Citizens booklet by following the link in the links section above. They are also available at the front counter in the assessor's office. Either husband or wife may apply, or both may apply jointly. Two or more people (other than a married couple) may apply for deferral as joint owners. You may apply for a deferral if you have a veteran’s exemption and still have property taxes to pay. You may be living away from the property due to medical reasons. In this case, you must send a medical statement to the Oregon Department of Revenue (DOR)It must be on letterhead from your health care provider. For those applying for the disabled citizen's deferral, you must send a copy of your federal Social Security award letter with your deferral applicaiton. Applications can be mailed to: Marion County Assessor's Office PO Box 14500 Salem, OR 97309 Applications can also be hand delivered to our office at 1115 Commercial St. N.E., Salem, Oregon. How do I qualify for either deferral program? To qualify for either deferral program, your total household income must be less than $41,500 for income tax year 2012. Household income includes both taxable and non-taxable income, including Social Security and pensions. The income limit may change each year. Your net worth limit is $500,000. Net worth is the total of the current market value for all of your assets minus any debts. It doesn't include the value of the home for which you're claiming property tax deferral, the cash value of your life insurance policies, or tangible personal property (vehicles, furniture, appliances, clothing, etc.) that you own. Assets include: Real property (other than the property for deferral) Cash Checking and saving accounts Bonds Other investments minus any debts You must have a recorded deed to the property or you must be buying the property under a recorded sales contract. You may have a revocable trust. 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. You must show proof of homeowner's insurance that covers fire and other casualties. The real market value (RMV) of your home cannot be more than 100 percent of the countty median RMV, but there are graduated allowances based on additional years of occupancy. You are not eligible for a deferral if: you have a life estate in the property OR a reverse mortgage on the property For the Disabled Citizens’ Property Tax Deferral, you must be receiving federal Social Security disability benefits on December 31 of the year before you apply. You must send a copy of your federal Social Security award letter with your deferral application. For the Senior Citizens’ Property Tax Deferral, you must be at least 62 years old by April 15 of the year you apply. How long may I stay on the deferral program? To remain in the program, you must "re-certify" every three years. This means you must re-apply for the program and meet all of the qualifications. If you don't re-certify or qualify, the state won't pay your property taxes. What if I owe taxes for prior years? If you have prior years property taxes owing at the time you are approved for the deferral program, youare still responsible for those taxes. Once you are approved for the deferral program, you can submit a Delay of Foreclosure form (included in the Oregon Property Tax Deferral for Disabled and Senior Citizens booklet (in forms section above click on "Disabled or Senior Citizen Deferral") to the county assessor's office. The assessor's office will note this delay on your property account. As long as you are on the deferral program, the county will not move forward on any action to foreclose due to non-payment of property taxes. You will be able to continue making payments as you can on the past due taxes.