5 Documents Oregon Homeowners 62 and Older Need for the Property Tax Deferral

One missing page can stall an application.

That’s worth remembering if you’re an Oregonian hoping to put off your property taxes through the state’s deferral program.

Here’s what to have in your folder before you apply.

Note: This is general information, not legal or tax advice. Income limits and filing deadlines are subject to change, so confirm the current details with your county assessor.

Oregon Senior Property Tax Deferral Requirements

State law sets the age at 62, as long as you turn 62 by April 15 of the year you file.

You also have to have owned and lived in the home for the last five full years ending April 15.

Your home’s market value has to stay under a limit tied to your county’s median home value.

House Bill 3712 relaxed that limit for homeowners who’ve owned and lived in their home fewer than 17 years.

Those homeowners can now qualify with a home value under 150 percent of the county’s median value for residential improved property, meaning homes.

For 2026, the minimum cap is $301,000, so a home worth more than your county’s limit but less than $301,000 may still qualify.

Net worth has a cap too, at $500,000, not counting your home.

Household income has to stay under $70,000 for the 2026-27 tax year, and the Department of Revenue sets the limit each year.

Filing Dates and Late Fees

A late deferral application costs you 10 percent of the taxes from the most recent tax roll, within limits.

The 2026 late fee has a $20 minimum and a $180 maximum.

Your county collects it along with the late application, which can run from April 16 through December 1.

1. The Application Form

Form OR-PTDA, the Property Tax Deferral Application, is the application itself, and you send the original to your county assessor’s office.

The Department of Revenue’s 2026 instructions say to complete all six pages, and applications filed without all pages completed may be denied.

Page 1 asks for your date of birth and Social Security number, plus the same details for a joint applicant if you apply together.

Page 3 has seven eligibility questions.

They include how many years you’ve owned and lived in the home as of April 15, 2026, and whether it’s insured for fire and other casualty.

Page 6 ends with the property description, the deed information and the assessor’s certification.

2. Your Property Tax Statement

The instructions’ attachment list has two items, and the first is a copy of your 2025-26 property tax statement.

Marion County’s assessor says the market value counted is the one shown on the prior year’s property tax statement.

That makes the statement the place to check your home’s value before you file.

3. The Income and Net Worth Worksheets

Pages 4 and 5 of the deferral application are worksheets, and each one sends you to a different pile of records.

Page 4 is titled “Annual 2025 combined household income worksheet (required),” and its 13 lines run from wages, salaries and other pay for work to your total household income.

Social Security, Supplemental Security Income and railroad retirement share line 8, pensions and annuities get line 9, and line 12 covers all other sources.

Clackamas County’s assessor says income verification is required when you file, so line up your 2025 records behind each line first.

Page 5, the “Net worth asset worksheet ($500,000 limit, not including your home),” has three lines.

They cover cash, savings and checking balances, retirement plans and IRAs, and other investments, each valued as of December 31, 2025.

Statements showing December 31, 2025 balances are the records to pull.

Net worth means current value minus debt, and the form’s investment line lists real estate, trust funds, stocks and bonds, while your home stays out of the total.

If you and your spouse apply together, you give the total net worth of all applicants.

4. Proof of Homeowner's Insurance

Form OR-PTDA asks whether the home is insured for fire and other casualty, and it requires the insurance carrier and the policy number.

The county assessors in Clackamas and Marion counties both say you must show proof of homeowner's insurance that covers fire and other casualties.

Ask your insurance agent for a copy of your coverage details, and check that it's still active.

If a home is insurable but not insured, Oregon Revised Statute 311.670 says the Department of Revenue may buy coverage and add the cost to the lien on your property.

5. A Recorded Deed or Sales Contract

The Department of Revenue's program publication says you must own the property and have a recorded deed in your name.

If you're still buying, Clackamas County's assessor says a recorded sales contract works instead, for the senior or the disabled version of the program.

The instructions' attachment list doesn't include the deed, so it comes in through the form instead.

Page 6 of Form OR-PTDA asks for the recording date and the document or instrument number of your current deed, and of the earliest deed showing you as an owner.

Pull both before you start, since page 3 also asks how many years you've owned the home.

Extra Paperwork for Some Homeowners

A few situations add deferral paperwork on top of the main five documents.

Form OR-PTDA asks whether the property is owned in a trust, and a yes means attaching a complete copy of the trust documents.

Per the program publication, property held under an irrevocable trust or a life estate isn't eligible, while Marion County says you may have a revocable trust.

Answering yes to the form's reverse mortgage question means stopping and completing Form OR-RMI, which the publication ties to some reverse mortgages signed from 2011 to 2016.

If you're living away from home for medical reasons, the instructions say to include a letter from your doctor on letterhead stating that you're required to be away.

A disabled applicant also attaches a copy of their Social Security Disability award letter.

Recertifying Every Two Years

Approval isn't the end of the deferral paperwork, since the Department of Revenue says you'll need to certify every two years that you still meet all of the qualifications.

The department sends its notice in February, and the recertification letter carries an ID number you can use to recertify through Revenue Online, or you can return the paper copy.

Clackamas County describes recertifying as reapplying and meeting all of the qualifications again.

FAQ

Applications go to your county assessor's office, not to the state.

What documents do you need for the Oregon property tax deferral?

You complete Form OR-PTDA with its income and net worth worksheets and attach a copy of your 2025-26 property tax statement.

Disabled applicants also attach a Social Security Disability award letter, and Clackamas and Marion counties say you must show proof of homeowner's insurance and a recorded deed or sales contract.

Who qualifies for Oregon's senior property tax deferral?

You have to be 62 by April 15, meet the household income and net worth limits, and have owned and lived in your home for five full years.

The home also needs fire and casualty insurance and has to fall under a market value limit.

When is the Oregon property tax deferral application due?

Applications are due by April 15, and the Department of Revenue accepts late applications until December 1 with a late filing fee.

Do you have to renew the deferral?

Yes, you recertify every two years, and the Department of Revenue sends its notice in February.

Does Social Security count toward the income limit?

Yes, the deferral counts all taxable and nontaxable income, so benefits you don't pay tax on still count.