Español

Oregon · Property tax exemptions for people with disabilities · Updated Oct 2026

Oregon property tax exemptions for people with disabilities (2026)

Every statewide property tax break in Oregon that our guide lists for homeowners with a disability, including senior breaks that also cover people with disabilities. What each is worth, who qualifies, the deadline and how to apply.

Short answer

The main property tax break for people with disabilities in Oregon is the Property Tax Deferral for Disabled and Senior Homeowners. Not an exemption: the state pays your county property taxes every November 15 as a loan.

Worth
Not an exemption
Income limit
$70,000 household income for 2025; net worth under $500,000
Deadline
January 1 to April 15, 2026.

Property tax breaks for people with disabilities in Oregon

Low income

Property Tax Deferral for Disabled and Senior Homeowners

Not an exemption: the state pays your county property taxes every November 15 as a loan. It is repaid with 6% simple interest when the home is sold, you die (unless a qualifying spouse continues), or you leave the program. A lien is placed on the home.

For people with disabilities: As of April 15, 2026: you are 62 or older, or receive (or can receive) federal Social Security Disability benefits; you own the home with a recorded deed and have owned and lived in it for the last 5 full years (exceptions for downsizing from a deferred home); 2025 household income is $70,000 or less; net worth is under $500,000 (not counting the home); you have homeowners insurance; you have no reverse mortgage (limited exceptions); and the home's real market value is under the county limit (or under the $301,000 statewide minimum cap for 2026).

Who qualifies
As of April 15, 2026: you are 62 or older, or receive (or can receive) federal Social Security Disability benefits; you own the home with a recorded deed and have owned and lived in it for the last 5 full years (exceptions for downsizing from a deferred home); 2025 household income is $70,000 or less; net worth is under $500,000 (not counting the home); you have homeowners insurance; you have no reverse mortgage (limited exceptions); and the home's real market value is under the county limit (or under the $301,000 statewide minimum cap for 2026).
Income limit
$70,000 household income for 2025 (2026 program year); net worth under $500,000
How to apply
File the application in the 2026 deferral booklet (or online) with your county assessor. Attach your 2025-26 property tax statement and, for the disabled program, your Social Security Disability award letter. Tell your mortgage company if it pays taxes from escrow.
Deadline
Apply by January 1 to April 15, 2026. Late applications April 16 to December 1 with a fee of 10% of the tax ($20 minimum, $180 maximum for 2026).
Renewal
No yearly application, but every two years after approval you must recertify on the form the Department of Revenue mails you; if you do not, the account becomes inactive and you pay the tax yourself.
Law
ORS 311.666-311.701

Source: official page

How to apply, step by step

Property Tax Deferral for Disabled and Senior Homeowners

  1. File the application in the 2026 deferral booklet (or online) with your county assessor.
  2. Attach your 2025-26 property tax statement and, for the disabled program, your Social Security Disability award letter.
  3. Tell your mortgage company if it pays taxes from escrow.

Form: Oregon Property Tax Deferral for Disabled and Senior Homeowners (booklet with application, 150-490-015-1)

Deadline: January 1 to April 15, 2026. Late applications April 16 to December 1 with a fee of 10% of the tax ($20 minimum, $180 maximum for 2026).

Renewal: No yearly application, but every two years after approval you must recertify on the form the Department of Revenue mails you; if you do not, the account becomes inactive and you pay the tax yourself.

Savings estimate for Oregon

None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.

Eligibility finder for Oregon

Answer a few questions to see which property tax breaks may fit you.

Pre-set for people with disabilities: you own and live in the home and have a permanent disability. Change any answer.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Shows local amounts and where to apply, for counties we have checked.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for Oregon

Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.

Exemptions to include

By downloading, you agree that we save the details you entered, as explained in our Privacy Policy.

Other formats

Questions about people with disabilities property tax breaks in Oregon

Who qualifies for property tax breaks for people with disabilities in Oregon?

Property Tax Deferral for Disabled and Senior Homeowners: As of April 15, 2026: you are 62 or older, or receive (or can receive) federal Social Security Disability benefits; you own the home with a recorded deed and have owned and lived in it for the last 5 full years (exceptions for downsizing from a deferred home); 2025 household income is $70,000 or less; net worth is under $500,000 (not counting the home); you have homeowners insurance; you have no reverse mortgage (limited exceptions); and the home's real market value is under the county limit (or under the $301,000 statewide minimum cap for 2026).

Is there an income limit for people with disabilities' property tax breaks in Oregon?

Property Tax Deferral for Disabled and Senior Homeowners: $70,000 household income for 2025 (2026 program year); net worth under $500,000.

When is the deadline for people with disabilities to apply in Oregon?

Property Tax Deferral for Disabled and Senior Homeowners: January 1 to April 15, 2026. Late applications April 16 to December 1 with a fee of 10% of the tax ($20 minimum, $180 maximum for 2026).

Do people with disabilities have to reapply every year in Oregon?

Property Tax Deferral for Disabled and Senior Homeowners: No yearly application, but every two years after approval you must recertify on the form the Department of Revenue mails you; if you do not, the account becomes inactive and you pay the tax yourself.

Where do people with disabilities apply for property tax breaks in Oregon?

Your county assessor handles exemption claims and takes property tax deferral applications (which it forwards to the Oregon Department of Revenue). Oregon has no general homestead exemption and no exemption based only on age or income. For the Property Tax Deferral for Disabled and Senior Homeowners: File the application in the 2026 deferral booklet (or online) with your county assessor.

More for Oregon homeowners

Disability in nearby states

Sources

Last checked: Oct 2026.