Oregon Property Tax Relief for Seniors 2026

Every statewide property tax break Oregon offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

Oregon has no statewide senior homestead exemption, no senior assessment freeze and no property tax circuit-breaker credit or rebate. Its one statewide senior property tax relief program is the Senior and Disabled Property Tax Deferral, for homeowners age 62+ (or on Social Security disability). Under it, the state pays the county property taxes as a lien that accrues 6% interest, and the balance is repaid when the home is sold, the owner moves out or the owner dies. For 2026 the program requires 2025 household income of $70,000 or less, net worth under $500,000, and at least 5 years of owning and living in the home. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

Oregon property tax relief programs for seniors

Oregon property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
Property Tax Deferral for Disabled and Senior Homeowners (ORS 311.666-311.701)	Tax deferral	62 or older as of April 15, 2026 (or any age if receiving or eligible for federal Social Security Disability benefits)	2025 household income no more than $70,000, counting all taxable and nontaxable income of the applicant(s) and resident spouse(s). Net worth must be under $500,000, excluding the home and personal property.	January 1 to April 15, 2026, or late from April 16 to December 1 with a late filing fee paid to the county. The first taxes paid are the 2026-27 taxes, on November 15.	Oregon DOR, 2026 Oregon Property Tax Deferral for Disabled and Senior Homeowners, 150-490-015-1 (Rev. 10-24-25)

Amounts, how to apply and deadlines

Property Tax Deferral for Disabled and Senior Homeowners (ORS 311.666-311.701)

Type: Tax deferral
Age: 62 or older as of April 15, 2026 (or any age if receiving or eligible for federal Social Security Disability benefits)
Income limit: 2025 household income no more than $70,000, counting all taxable and nontaxable income of the applicant(s) and resident spouse(s). Net worth must be under $500,000, excluding the home and personal property.
Amount: The Oregon DOR pays the full current-year county property taxes on November 15 each year. A lien is placed on the home, and the deferred taxes plus 6% annual interest and lien fees must be repaid when the home is sold, the owner moves out or the owner dies. Other conditions: owned and lived in the home for the last 5 full years (with a downsizing exception), recorded deed (no irrevocable trust or life estate), homeowners insurance, generally no reverse mortgage, and real market value below the county limit or the $301,000 minimum cap, whichever is greater.
How to apply: File the application in Publication OR-PTD (150-490-015-1) with the county assessor, attaching the 2025-26 property tax statement. Participants must recertify every two years.
Deadline: January 1 to April 15, 2026, or late from April 16 to December 1 with a late filing fee paid to the county. The first taxes paid are the 2026-27 taxes, on November 15.
Source: Oregon DOR, 2026 Oregon Property Tax Deferral for Disabled and Senior Homeowners, 150-490-015-1 (Rev. 10-24-25)

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Oregon income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See Oregon state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in Oregon?

Property Tax Deferral for Disabled and Senior Homeowners (ORS 311.666-311.701): tax deferral (oregon.gov).

At what age do Oregon seniors qualify for property tax relief?

Property Tax Deferral for Disabled and Senior Homeowners (ORS 311.666-311.701): 62 or older as of April 15, 2026 (or any age if receiving or eligible for federal Social Security Disability benefits).

Is there an income limit for Oregon senior property tax relief?

Property Tax Deferral for Disabled and Senior Homeowners (ORS 311.666-311.701): 2025 household income no more than $70,000, counting all taxable and nontaxable income of the applicant(s) and resident spouse(s). Net worth must be under $500,000, excluding the home and personal property..

What is the deadline to apply in Oregon?

Property Tax Deferral for Disabled and Senior Homeowners (ORS 311.666-311.701): January 1 to April 15, 2026, or late from April 16 to December 1 with a late filing fee paid to the county. The first taxes paid are the 2026-27 taxes, on November 15..

Sources

Oregon DOR, 2026 Oregon Property Tax Deferral for Disabled and Senior Homeowners, 150-490-015-1 (Rev. 10-24-25)

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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