Title 29, Revenue and Taxation

(1) As used in this section, “property” is limited to personal property and machinery and equipment that is characterized by the county assessor as real property machinery and equipment and that is described in ORS 308.115 (3). (2)(a) Each year, the tax collector may collect taxe…

(1) Whenever, after delinquency, in the opinion of the tax collector, it becomes necessary to charge taxes on personal property against real property in order that the personal property taxes may be collected, the tax collector shall select for the purpose some particular tract o…

In addition to all other remedies available for the collection of taxes, all taxes levied in any year against real property held under contract of sale, lease or other interest less than fee, as provided in ORS 307.050 and 307.060, shall be a debt due and owing from the person, c…

(1) As used in this section, “property interest” means a leasehold interest, or other interest or estate less than a fee simple. (2) Ad valorem property taxes assessed on real property pursuant to ORS 307.060 or 307.110, in addition to being a lien on the real property under ORS …

(1) Except as provided in ORS 308.640 and 308.820, all taxes assessed and levied against the properties, both real and personal, of companies specified in ORS 308.515 shall be a debt due and owing from such companies and shall constitute a lien as of July 1 of the year of assessm…

(1) No security interest in, or other lien upon, taxable personal property or real property machinery and equipment shall be foreclosed by the sale of the property unless the secured party, an agent or the attorney for the secured party, at least five days before the date of the …

Upon the filing of the certificate as to the amount of revenue to be raised for state purposes and apportionment of a levy, as required by ORS 291.445, the Oregon Department of Administrative Services shall immediately transmit an accurate transcript of the apportionment, if any,…

(1) Each of the several counties shall collect and pay over as required by law the amount apportioned as provided under ORS 311.657 and 311.375 and this section. (2) The state shall be considered a taxing district for purposes of ORS 311.105. However, the state shall not be inclu…

The State of Oregon shall not for any fiscal year collect a state property tax, either directly or by apportionment among the several counties, in any greater amount than it may be necessary to collect by means of such a property tax for that year to pay bonded indebtedness or th…

The validity of any certification, levy, apportionment or collection made pursuant to ORS 291.342, 291.445, 311.375, 311.657 or 311.658 shall not be dependent upon nor be affected by the validity or regularity of any proceeding or procedural activity relating thereto. Any certifi…

As used in ORS 311.666 to 311.701: (1) “Consumer Price Index for All Urban Consumers, West Region” means the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor. (2) “County…

A claim for an initial year of deferral, or for continued deferral, under ORS 311.666 to 311.701 may not be filed on or after December 2, 2032, and deferral may not be granted for a property tax year beginning after July 1, 2032. [2021 c.535 §11] Note: Section 1, chapter 494, Ore…

(1)(a) A claim to defer the property taxes on a homestead that is eligible for deferral under ORS 311.670 may be filed with the county assessor in the manner prescribed under ORS 311.672 by: (A) An individual who is, or two or more individuals filing a claim jointly each of whom …

(1) Property is not eligible for tax deferral under ORS 311.666 to 311.701 unless, at the time a claim is filed and during the period for which deferral is claimed, the property meets the requirements of this section. (2)(a) The property for which the claim is filed must have bee…

(1)(a) A taxpayer’s claim for deferral under ORS 311.666 to 311.701 must: (A) Be in writing on a form supplied by the Department of Revenue; (B) Describe the homestead; (C) Recite all facts establishing the eligibility, as of the earlier of the date of filing or April 15 immediat…

(1) The Department of Revenue shall have a lien against tax-deferred property for payment of deferred taxes plus interest on the deferred taxes and any fees paid by the department in connection with the filing, recording, release or satisfaction of the lien. The liens for deferre…

(1) If eligibility for deferral of homestead property is established as provided in ORS 311.666 to 311.701, the Department of Revenue shall notify the county assessor and the county assessor shall show on the current ad valorem assessment and tax roll that the property is tax-def…

(1) In each county in which there is tax-deferred property, the Department of Revenue shall cause to be recorded in the mortgage records of the county a list of tax-deferred properties that lie in the county. The list shall contain a description of the property as listed on the a…

(1) Upon determining the amount of deferred taxes on tax-deferred property for the tax year, subject to available funds, the Department of Revenue shall pay to the respective county tax collectors an amount equivalent to the deferred taxes, less three percent, from the revolving …

(1) On or before December 15 of each year, the Department of Revenue shall send a notice to each taxpayer who has claimed deferral of property taxes for the current tax year. The notice shall: (a) Inform the taxpayer that the property taxes have or have not been deferred in the c…

(1)(a) At the time that property taxes are deferred under ORS 311.666 to 311.701, or if property taxes were deferred prior to July 1, 1990, the Department of Revenue shall estimate the amount of property taxes deferred for tax years beginning on or after July 1, 1990, interest on…

(1) Notwithstanding ORS 311.672, if an individual (or two or more individuals jointly) who has elected to defer homestead property taxes in a prior tax year has not filed a timely claim for deferral for one or more tax years succeeding the year in which property taxes were initia…

(1) If tax-deferred homestead property is acquired by the Department of Transportation through condemnation, the taxpayer may elect to continue to defer the payment of taxes and interest and the cost of insurance purchased pursuant to ORS 311.670 (4)(b) by: (a) Filing a written n…

All deferred property taxes, including accrued interest, become payable as provided in ORS 311.686 when: (1) The taxpayer who claimed deferral of property taxes on the homestead dies or, if there was more than one claimant, the survivor of the taxpayer who originally claimed defe…

(1) Whenever any of the circumstances listed in ORS 311.684 occurs: (a) The deferral of taxes for the assessment year in which the circumstance occurs shall continue for the assessment year if: (A) The circumstance occurs on or after October 31. (B) The circumstance is listed in …

(1) Property taxes imposed on the homestead of an individual are ineligible for deferral under ORS 311.666 to 311.701 if the basis for deferral was the disability of the individual and the individual no longer has a disability and: (a) Is younger than 62 years of age; or (b) Is 6…

(1) Notwithstanding ORS 311.684, when a taxpayer dies, the surviving spouse or disabled heir of the taxpayer who was not eligible to or did not file a claim jointly with the taxpayer may continue the property in its deferred tax status by filing a claim in the manner prescribed u…

(1) The Department of Revenue shall certify the eligibility of each homestead granted, and the respective taxpayers claiming, deferral under ORS 311.666 to 311.701, not less than once every three years. (2) The department shall notify the taxpayers in writing of the obligation to…

(1) All payments of deferred taxes shall be made to the Department of Revenue. (2) Subject to subsection (3) of this section, all or part of the deferred taxes and accrued interest may at any time be paid to the department by: (a) The taxpayer or the spouse of the taxpayer. (b) T…

(1) Notwithstanding any provision of ORS chapter 312 to the contrary and ORS 311.696 (1), upon compliance with ORS 311.693, taxes assessed against a tax-deferred homestead for any tax year that were unpaid as of July 1 of the tax year for which homestead property tax deferral was…

(1) Delay in foreclosure on account of delinquent taxes as provided in ORS 311.691 may not be granted unless the owner of the tax-deferred homestead files an application for the delay with the county assessor prior to the date the period of redemption expires under ORS 312.120. (…

(1) At the time that the property is deeded over to the county at the conclusion of the foreclosure proceedings pursuant to ORS 312.200 the county court shall order the county treasurer to pay to the Department of Revenue from the unsegregated tax collections account the amount o…

(1) A transferee of a homestead who is ineligible to claim, or does not claim, deferral under ORS 311.666 to 311.701, or that is not an individual, is jointly and severally liable for amounts payable under ORS 311.686 to the extent of the positive amount, if any, remaining after …

Nothing in ORS 311.666 to 311.701 is intended to or shall be construed to: (1) Prevent the collection, by foreclosure, of property taxes which become a lien against tax-deferred property. (2) Defer payment of special assessments to benefited property which assessments do not appe…

(1) A clause or statement in a mortgage trust deed or land sale contract executed after September 9, 1971, that prohibits the owner from applying for deferral of homestead property taxes provided in ORS 311.666 to 311.701 is void. (2) Notwithstanding ORS 311.670, a homestead that…

(1) There is established in the State Treasury the Senior Property Tax Deferral Revolving Account to be used by the Department of Revenue for the purpose of making the payments to: (a) County tax collectors of property taxes deferred for tax years beginning on or after January 1,…

As used in ORS 311.740 to 311.780: (1) “Commissioners” means the county court, board of county commissioners or other governing body of a county. (2) “Department” means the Department of Revenue. (3) “Disaster area” means an area within the State of Oregon which the Governor of t…

(1) Subject to ORS 311.750, the taxpayer who has land situated in a disaster area and whose land is adversely affected by the disaster area may, on or before September 1 of each year, elect to defer the taxes levied on the land of the taxpayer for that year. To exercise the optio…

In order to qualify for tax deferral under ORS 311.740 to 311.780, the property must meet all of the following requirements when the claim is filed and each year thereafter so long as the payment of taxes by the taxpayer is deferred: (1) The property must be located in a disaster…

When the area in which the land is located ceases to become a disaster area, the deferred taxes will be due and payable as follows: (1) One-fifth (20 percent) of the deferred taxes shall be payable on or before November 15 of the year following the close of the calendar year in w…

(1) Notwithstanding ORS 311.755, all or part of the deferred taxes and accrued interest may be paid at any time to the Department of Revenue. (2) When the deferred taxes and accrued interest are paid in full and the property is no longer subject to tax deferral under ORS 311.740 …

(1) On its approval of an application to defer taxes on land, the Department of Revenue shall record in each county in which there is tax deferred property under ORS 311.740 to 311.780 in the mortgage record of the county the list of the tax deferred properties of that county. Th…

(1) The Department of Revenue shall have a lien against the tax deferred property for the payment of the deferred taxes plus interest thereon. The liens for deferred taxes shall attach to the property on July 1 of the year in which the taxes were assessed. The deferred property t…

(1) If eligibility for deferral of taxes is established as provided in ORS 311.740 to 311.780, the Department of Revenue shall notify the county assessor and the county assessor shall show on the current ad valorem assessment and tax roll which property is tax deferred property b…

(1) Upon receipt of the notification from the Department of Revenue of the amount deferred on tax deferred property under ORS 311.740 to 311.780, the Oregon Department of Administrative Services shall pay to the respective county tax collectors an amount equivalent to the full am…

Except as may be specifically provided by law, no county court shall have authority to compromise any tax or taxes levied and charged on the tax roll of any year, or to abate interest or other lawful charges thereon, except where litigation involving the validity of such tax or t…