| Disabled Citizens' Property Tax Deferral |
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Oregon provides property tax relief for qualified disabled citizens. To qualify:
- You must be determined eligible to receive or be receiving federal Social Security disability benefits due to a disability or blindness on or before April 15 of the year you file the claim.
You must send a copy of your federal Social Security award letter or statement of eligibility with your deferral application.
- At least one joint property owner needs to qualify as an individual with disabilities.
- Household income must be less than $39,000 for the income tax year 2008.
(This includes taxable and nontaxable income including Social Security and pensions.) This is not a federal adjusted income (FAGI) amount. This income limit may change each year.
- 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 are not eligible if you have a life estate interest in the property. A life estate is when you live on the property.
- You must live on the property.
However, you may live away from the property because of medical reasons. You must send a medical statement on letterhead from your health care provider to the Oregon Department of Revenue (the exact medical condition is not needed).
To apply: Disabled Deferral Application Form
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