Senior Health Insurance Benefits Assistance (SHIBA)
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Taxes
Property tax relief for seniors in Oregon
Oregon has no senior property tax exemption, but if you are 62 or older the state can pay your property taxes for you as a loan.
The Department of Revenue pays the county each November 15, and you repay the taxes plus 6% simple interest when you sell, move or die. For 2026 your household income must be $70,000 or less and your net worth under $500,000, not counting the home.
How to apply in Oregon
- In person
- Fill in the deferral application (on the Department of Revenue website or in the paper booklet) and send it to your county assessor's office, which forwards it to the Department of Revenue.
Who may qualify in Oregon
| Age, as of April 15, 2026 | 62 or older (or disabled and receiving or eligible for Social Security Disability) |
|---|---|
| Household income limit for 2026 (2025 income) | $70,000 or less, taxable and non-taxable, for you and a spouse living in the home |
| Home | You may qualify if your name is on the recorded deed and you have owned and lived in the home for at least the last five full years ending April 15 (exceptions for downsizing and medical absences) |
| Net worth limit | Less than $500,000, not counting the home or personal property |
| Home value limit, 2026 | The home's real market value must be under your county's limit, or under $301,000 if that is higher |
| Other rules | You need fire and casualty insurance, and generally no reverse mortgage. Homes in an irrevocable trust or life estate don't qualify. |
What you may get
| What you get | The state pays your county property taxes in full on November 15 each year |
|---|---|
| Interest | 6% a year, simple (not compounded) |
| When it must be repaid | When the home is sold or changes ownership, you move, or you die. A spouse or disabled heir may be able to keep deferring. |
Dates, renewals and waiting lists
| Application deadline | April 15. Late applications are taken April 16 to December 1 with a fee (for 2026, $20 to $180). |
|---|---|
| Renewal | No yearly application. You must recertify every two years when the department sends a form in February, by mail or through Revenue Online. |
How Oregon is different
Where Oregon's rules differ from the federal rules for Property tax relief for seniors.
- Oregon has no statewide homestead exemption and no exemption based only on age or income; this deferral is the main senior program
- House Bill 3712 eased the home value limit for people who have owned their home less than 17 years
- If you have past-due taxes from before you joined, you can ask for a delay of county foreclosure while you are in the program
Good to know
- Renters: the deferral is only for people who own and live in their home.
- The state places a lien on the home. You can pay all or part of the balance at any time.
- Questions: Deferral Unit, 503-945-8348 or 1-800-356-4222.
Free help
Free help with this in Oregon
Aging and People with Disabilities
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in Oregon
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- Oregon Department of Revenue, Oregon Property Tax Deferral for Disabled and Senior Homeowners Program (official government site). Checked Oct 28, 2026.
- Oregon Department of Revenue, 2026 Property Tax Deferral for Disabled and Senior Homeowners (Publication OR-PTD, 150-490-015) (official government site). Checked Oct 28, 2026.
- Oregon Department of Revenue, Property tax exemptions (official government site). Checked Oct 28, 2026.
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