311.668
Eligibility of individuals by age or disability; limits on household income and
net worth; delinquent or canceled deferred taxes. (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 is, 62
years of age or older on or before April 15 of the calendar year in which the
claim is filed; or
(B) An individual
who is a person with a disability as of April 15 of the calendar year in which
the claim is filed, regardless of the age of the individual or the age or
disability of other individuals occupying the homestead.
(b) If a guardian
or conservator has been appointed for an individual otherwise eligible to claim
deferral of taxes under this section, the guardian or conservator may act for
the individual in complying with the provisions of ORS 311.666 to 311.701.
(c) If a trustee
of an inter vivos trust that was created by and is revocable by an individual,
who is both the trustor and a beneficiary of the trust and who is otherwise
eligible to claim deferral of taxes under this section, owns the fee simple
estate under a recorded instrument of sale, the trustee may act for the
individual in complying with the provisions of ORS 311.666 to 311.701.
(d) This section
may not be construed to require the spouse of an individual to file a claim
jointly with the individual even though the spouse may be eligible to claim the
deferral jointly with the individual.
(2)(a)
Notwithstanding subsection (1) of this section, deferral may not be granted
under ORS 311.666 to 311.701 with respect to a claim filed by individuals who
together have, for the calendar year immediately preceding the calendar year in
which the claim for deferral is filed:
(A) Household
income of $70,000 or more; or
(B) Net worth of
$500,000 or more.
(b) For each tax
year beginning on or after July 1, 2027, the Department of Revenue shall
recompute the maximum household income under this subsection as follows:
(A) Divide the
average Consumer Price Index for All Urban Consumers, West Region, for the
first six months of the calendar year immediately preceding the calendar year
in which the tax year begins by the average U.S. City Average Consumer Price
Index for the first six months of 2026.
(B) Recompute the
maximum household income by multiplying $70,000 by the appropriate indexing
factor determined under subparagraph (A) of this paragraph.
(c) Any change in
the maximum household income determined under paragraph (b) of this subsection
shall be rounded to the nearest multiple of $500.
(3)(a)
Notwithstanding subsection (1) of this section, deferral may not be granted
under ORS 311.666 to 311.701 with respect to a claim if, at the time the claim
is filed, property taxes imposed on the homestead of any individual filing the
claim have been deferred and are delinquent or have been canceled.
(b) This
subsection does not apply to the claim by a surviving spouse or disabled heir
to continue deferral under ORS 311.688. [1963 c.569 §§8,22; 1975 c.372 §1; 1977
c.160 §2; 1981 c.853 §1; 1983 c.550 §2; 1987 c.512 §5; 1989 c.948 §14; 1995
c.79 §149; 1995 c.650 §78; 1995 c.803 §1; 1999 c.1097 §2; 2001 c.753 §25; 2007
c.70 §78; 2011 c.723 §2; 2013 c.31 §2; 2021 c.535 §2; 2025 c.449 §1]
Notes of Decisions
Phelps v. Dep't of Revenue, 10 Or. Tax 162 (Or. T.C. 1985).
· cites it 3× “1 The application was denied because the application was not received by April 15 as required by ORS 311.668. That statute requires that individuals electing to defer property taxes on their homestead file a claim for deferral with the assessor “after January 1 and on or before…”
Ryan v. Colombo, 712 P.2d 139 (Or. Ct. App. 1985).
“quested the trustee to sell it, his son would get nothing; (3) the trust agreement could be amended by Svea at any time without his knowing it to eliminate his right to live in the house; (4) even though the trustee might be required to pay the real property taxes if Thomas did…”
Azar v. Dept. of Rev., 21 Or. Tax 302 (Or. T.C. 2013).
· cites it 2× “ORS 311.668; ORS 311.670. In addition to the age or disability requirement and “homestead” requirement, the applicant’s household income and net worth and the Real Market Value (RMV) of the prop- erty subject to deferral must also fall below threshold levels specified in the…”
Boly v. Dept. of Rev. (Or. T.C. 2015).
· cites it 21× “672 and the claimant and the property meet all the eligibility requirements in ORS 311.668 and ORS 311.670. 1 Unless noted otherwise, the court’s references to the Oregon Revised Statutes (ORS) are to 2013.”
Hannah v. Washington Cnty. Assessor (Or. T.C. 2016).
· cites it 11× “) In its Answer, the Department stated that: (1) the subject property is owned by an irrevocable trust and therefore does not meet the eligibility requirements provided in ORS 311.668(1)(c); and (2) the fact that the subject property is now owned by an irrevocable trust…”
May v. Washington Cnty. Assessor & Dept. of Rev. (Or. T.C. 2017).
· cites it 7× “, 21 OTR 302, 306 (2013) (citing ORS 311.668 and 311.670). “In addition to the age or disability requirement and ‘homestead’ requirement, the applicant’s household income and net worth and the Real Market Value (RMV) of the property subject to deferral must also fall below…”
Eckstrom-Herget v. Dep't of Revenue (Or. T.C. 2013).
· cites it 10× “) Defendant relies on ORS 311.668(3). (Id. at 1, 3, 4) Defendant’s Motion is supported by the Declaration of Kathryn Stevens (Stevens), an Operations Policy Analyst 3 in /// /// /// DECISION TC-MD 120746C 1 the Department of Revenue’s (Department) Property Tax Division, and four…”
Willman v. Dept. of Rev. (Or. T.C. 2024).
· cites it 3× “See ORS 311.668(1)(a).1 One such program requirement, at issue here, is a limitation on household income.”
Hannah v. Washington Cnty. Assessor & Dept. of Rev. (Or. T.C. 2016).
· cites it 2× “In that Order, the court considered two issues: (1) whether the subject property meets the eligibility requirements to receive property tax deferral under ORS 311.668(1)(c);2 and (2) whether a change of ownership has occurred requiring payment of deferred tax and interest under…”
Dep't of Revenue v. Kelly, 19 Or. Tax 559 (Or. T.C. 2009).
· cites it 3× “Accordingly, a "taxpayer" is defined as "an individual who has filed a claim for deferral under ORS 311.668 or individuals who have jointly filed a claim for deferral under ORS 311.”
Azar v. Dep't of Revenue (Or. T.C. 2012).
· cites it 2× “See generally ORS 311.668. One of the requirements of the property tax deferral program is that the property be the “homestead” of the individual who files the claim for deferral.”
— Or. Rev. Stat. § 311.668(1) — 3 cases
Azar v. Dept. of Rev., 21 Or. Tax 302 (Or. T.C. 2013).
“ORS 311.668; ORS 311.670. In addition to the age or disability requirement and “homestead” requirement, the applicant’s household income and net worth and the Real Market Value (RMV) of the prop- erty subject to deferral must also fall below threshold levels specified in the…”
Boly v. Dept. of Rev. (Or. T.C. 2015).
“672 and the claimant and the property meet all the eligibility requirements in ORS 311.668 and ORS 311.670. 1 Unless noted otherwise, the court’s references to the Oregon Revised Statutes (ORS) are to 2013.”
May v. Washington Cnty. Assessor & Dept. of Rev. (Or. T.C. 2017).
“, 21 OTR 302, 306 (2013) (citing ORS 311.668 and 311.670). “In addition to the age or disability requirement and ‘homestead’ requirement, the applicant’s household income and net worth and the Real Market Value (RMV) of the property subject to deferral must also fall below…”
— Or. Rev. Stat. § 311.668(1)(a) — 2 cases
Willman v. Dept. of Rev. (Or. T.C. 2024).
“See ORS 311.668(1)(a).1 One such program requirement, at issue here, is a limitation on household income.”
Azar v. Dep't of Revenue (Or. T.C. 2012).
“See generally ORS 311.668. One of the requirements of the property tax deferral program is that the property be the “homestead” of the individual who files the claim for deferral.”
— Or. Rev. Stat. § 311.668(1)(a)(A) — 1 case
Boly v. Dept. of Rev. (Or. T.C. 2015).
“672 and the claimant and the property meet all the eligibility requirements in ORS 311.668 and ORS 311.670. 1 Unless noted otherwise, the court’s references to the Oregon Revised Statutes (ORS) are to 2013.”
— Or. Rev. Stat. § 311.668(1)(b) — 1 case
Boly v. Dept. of Rev. (Or. T.C. 2015).
“672 and the claimant and the property meet all the eligibility requirements in ORS 311.668 and ORS 311.670. 1 Unless noted otherwise, the court’s references to the Oregon Revised Statutes (ORS) are to 2013.”
— Or. Rev. Stat. § 311.668(1)(c) — 2 cases
Hannah v. Washington Cnty. Assessor (Or. T.C. 2016).
“) In its Answer, the Department stated that: (1) the subject property is owned by an irrevocable trust and therefore does not meet the eligibility requirements provided in ORS 311.668(1)(c); and (2) the fact that the subject property is now owned by an irrevocable trust…”
Hannah v. Washington Cnty. Assessor & Dept. of Rev. (Or. T.C. 2016).
“In that Order, the court considered two issues: (1) whether the subject property meets the eligibility requirements to receive property tax deferral under ORS 311.668(1)(c);2 and (2) whether a change of ownership has occurred requiring payment of deferred tax and interest under…”
— Or. Rev. Stat. § 311.668(2) — 1 case
Boly v. Dept. of Rev. (Or. T.C. 2015).
“672 and the claimant and the property meet all the eligibility requirements in ORS 311.668 and ORS 311.670. 1 Unless noted otherwise, the court’s references to the Oregon Revised Statutes (ORS) are to 2013.”
— Or. Rev. Stat. § 311.668(2)(a) — 1 case
Boly v. Dept. of Rev. (Or. T.C. 2015).
“672 and the claimant and the property meet all the eligibility requirements in ORS 311.668 and ORS 311.670. 1 Unless noted otherwise, the court’s references to the Oregon Revised Statutes (ORS) are to 2013.”
— Or. Rev. Stat. § 311.668(2)(a)(A) — 2 cases
Willman v. Dept. of Rev. (Or. T.C. 2024).
“See ORS 311.668(1)(a).1 One such program requirement, at issue here, is a limitation on household income.”
Boly v. Dept. of Rev. (Or. T.C. 2015).
“672 and the claimant and the property meet all the eligibility requirements in ORS 311.668 and ORS 311.670. 1 Unless noted otherwise, the court’s references to the Oregon Revised Statutes (ORS) are to 2013.”
— Or. Rev. Stat. § 311.668(2)(a)(B) — 1 case
Boly v. Dept. of Rev. (Or. T.C. 2015).
“672 and the claimant and the property meet all the eligibility requirements in ORS 311.668 and ORS 311.670. 1 Unless noted otherwise, the court’s references to the Oregon Revised Statutes (ORS) are to 2013.”
— Or. Rev. Stat. § 311.668(2)(b) — 1 case
Willman v. Dept. of Rev. (Or. T.C. 2024).
“See ORS 311.668(1)(a).1 One such program requirement, at issue here, is a limitation on household income.”
— Or. Rev. Stat. § 311.668(3) — 2 cases
Eckstrom-Herget v. Dep't of Revenue (Or. T.C. 2013).
“) Defendant relies on ORS 311.668(3). (Id. at 1, 3, 4) Defendant’s Motion is supported by the Declaration of Kathryn Stevens (Stevens), an Operations Policy Analyst 3 in /// /// /// DECISION TC-MD 120746C 1 the Department of Revenue’s (Department) Property Tax Division, and four…”
May v. Washington Cnty. Assessor & Dept. of Rev. (Or. T.C. 2017).
“, 21 OTR 302, 306 (2013) (citing ORS 311.668 and 311.670). “In addition to the age or disability requirement and ‘homestead’ requirement, the applicant’s household income and net worth and the Real Market Value (RMV) of the property subject to deferral must also fall below…”
— Or. Rev. Stat. § 311.668(7)(a)(A) — 1 case
Eckstrom-Herget v. Dep't of Revenue (Or. T.C. 2013).
“) Defendant relies on ORS 311.668(3). (Id. at 1, 3, 4) Defendant’s Motion is supported by the Declaration of Kathryn Stevens (Stevens), an Operations Policy Analyst 3 in /// /// /// DECISION TC-MD 120746C 1 the Department of Revenue’s (Department) Property Tax Division, and four…”
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