311.670
Eligibility of property.
(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 been the homestead of the
individual or individuals who file the claim for deferral for at least five
years preceding April 15 of the year in which the claim is filed.
(b) The five-year
requirement under paragraph (a) of this subsection does not apply to a
homestead that meets all other requirements of this section, if the individual
or individuals filing the claim for deferral:
(A) Are required
to be absent from the homestead by reason of health;
(B)(i) Moved to
the homestead for which the claim is filed from a homestead that was granted
deferral under ORS 311.666 to 311.701 and was of greater real market value than
the homestead for which the claim is filed;
(ii) Sell the
prior homestead within one year of purchasing the homestead for which the claim
is filed;
(iii) Satisfy any
lien created under ORS 311.673 or 311.679 and attached to the prior homestead;
and
(iv) Provide a
written attestation that the individual or individuals incurred debt for not
more than 80 percent of the purchase price of the homestead for which the claim
is filed; or
(C) Are a
surviving spouse or disabled heir claiming continuation of deferral under ORS
311.688.
(3) The
individual claiming the deferral, individually or jointly, must own the fee
simple estate under a recorded instrument of sale, or two or more individuals
together must own the fee simple estate with rights of survivorship under a
recorded instrument of sale if all owners live in the property and if all
owners apply for the deferral jointly.
(4)(a) The
homestead must be insured for fire and other casualty.
(b) If the
homestead meets all other requirements of this section and is insurable for
fire and other casualty but not insured, the Department of Revenue may purchase
insurance for the homestead and add the cost of the insurance coverage to a
lien created under ORS 311.679.
(5) There may be
no prohibition to the deferral of property taxes contained in any provision of
federal law, rule or regulation applicable to a mortgage, trust deed, land sale
contract or conditional sale contract for which the homestead is security.
(6) A homestead
is not eligible for deferral under ORS 311.666 to 311.701 unless the real
market value of the homestead entered on the certified assessment and tax roll
for the property tax year immediately preceding the property tax year for which
the taxes will be deferred is less than the greater of $250,000 or:
(a) 150 percent
of county median RMV if, as of April 15 of the year in which a claim is filed,
the taxpayers have continuously owned and occupied the homestead less than 17
years.
(b) 160 percent
of county median RMV if, as of April 15 of the year in which a claim is filed,
the taxpayers have continuously owned and occupied the homestead at least 17
years but less than 19 years.
(c) 170 percent
of county median RMV if, as of April 15 of the year in which a claim is filed,
the taxpayers have continuously owned and occupied the homestead at least 19
years but less than 21 years.
(d) 200 percent
of county median RMV if, as of April 15 of the year in which a claim is filed,
the taxpayers have continuously owned and occupied the homestead at least 21
years but less than 23 years.
(e) 225 percent
of county median RMV if, as of April 15 of the year in which a claim is filed,
the taxpayers have continuously owned and occupied the homestead at least 23
years but less than 25 years.
(f) 250 percent
of county median RMV if, as of April 15 of the year in which a claim is filed,
the taxpayers have continuously owned and occupied the homestead for 25 years
or more.
(7)(a) For each
tax year beginning on or after July 1, 2022, the Department of Revenue shall
recompute the $250,000 minimum cap on allowable real market value provided
under subsection (6) of this section as follows:
(A) Divide the
average Consumer Price Index for All Urban Consumers, West Region, for the
first six months of the current calendar year by the average Consumer Price
Index for All Urban Consumers, West Region, for the first six months of 2021.
(B) Recompute the
minimum cap on allowable real market value by multiplying $250,000 by the
appropriate indexing factor determined under subparagraph (A) of this
paragraph.
(b) Any change in
the minimum cap on allowable real market value determined under paragraph (a)
of this subsection shall be rounded to the nearest multiple of $500.
(8) For purposes
of subsection (6) of this section, a surviving spouse or disabled heir who is
eligible to claim continuation of deferral under ORS 311.688 is considered to
have owned and occupied the homestead from the date on which the deceased
individual or individuals who filed the claim for deferral first owned and
occupied the homestead. [1963 c.569 §9; 1965 c.344 §37; 1977 c.160 §3; 1983
c.550 §3; 1985 c.140 §3; 2011 c.723 §3; 2015 c.309 §1; 2021 c.535 §3; 2025
c.449 §2]
Notes of Decisions
Cited in
26
cases (
1 in the last 5 years), 2010–2024 · leading case:
Azar v. Dept. of Rev., 21 Or. Tax 302 (Or. T.C. 2013).
Azar v. Dept. of Rev., 21 Or. Tax 302 (Or. T.C. 2013).
· cites it 12× “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 statute.”
Boly v. Dept. of Rev. (Or. T.C. 2015).
· cites it 36× “668 and ORS 311.670. 1 Unless noted otherwise, the court’s references to the Oregon Revised Statutes (ORS) are to 2013.”
Klinger v. Dept. of Rev., 21 Or. Tax 347 (Or. T.C. 2014).
· cites it 2× “Cite as 21 OTR 347 (2014) 349 Prior to the changes made by the 2011 legislature, the relevant statute, ORS 311.670, provided in relevant part: “(3) There must be no prohibition to the deferral of prop- erty taxes contained in any provision of federal law, rule or regulation…”
Stamm v. Dept. of Rev. (Or. T.C. 2024).
· cites it 6× “” ORS 311.670(2)(a). A “homestead” here is a taxpayer’s owner-occupied principal dwelling.”
Galaday v. Columbia Cnty. Assessor (Or. T.C. 2012).
· cites it 8× “CONCLUSION After careful review of the facts and applicable law, the court concludes that Plaintiffs failed to meet the Senior and Disabled Property Tax Deferral Program‟s eligibility requirements set forth in ORS 311.670 for tax year 2011-12 and HB 2543 does not violate the…”
Tran v. Dept. of Rev., 21 Or. Tax 381 (Or. T.C. 2014).
· cites it 2× “Granting Defendant’s (the department’s) motion for summary judgment, the court ruled that as taxpayer was not determined disabled by the Social Security Administration and the value of the subject property exceeded the statutory limit set forth in ORS 311.670(2), taxpayer did…”
Pinheiro v. Yamhill Cnty. Assessor (Or. T.C. 2012).
· cites it 6× “288(1),1 which allows the court to reduce the value of property “for the current tax year or for either of the two tax years immediately preceding the current tax year, or for any or all of those tax years, if” there is an allegation of an error in value of at least 20 percent…”
Azar v. Dep't of Revenue (Or. T.C. 2012).
· cites it 4× “ISSUE Although the property must be the taxpayer‟s “homestead” in order to qualify for tax deferral, is Plaintiff, who has not lived in the home for at least ten years, nonetheless entitled to deferral under ORS 311.670(1),2 which provides an exception where “an individual [is]…”
Jones v. Lane Cnty. Assessor (Or. T.C. 2012).
· cites it 3× “HB 2543 amended ORS 311.670(1)1 to state in part: “(a) a homestead is not eligible for deferral * * * if the real market value of the homestead entered on the last certified assessment and tax roll is equal to or greater than ***** (c) 120 percent of the county median RMV if, as…”
Reilly v. Lane Cnty. Assessor & Dep't of Revenue (Or. T.C. 2012).
· cites it 2× “The court finds that the subject property does not qualify for the senior and disabled property tax deferral program for the 2011-12 tax year under ORS 311.670(1)(c). The court is not aware of any exception to ORS 311.”
— Or. Rev. Stat. § 311.670(1) — 6 cases
Azar v. Dept. of Rev., 21 Or. Tax 302 (Or. T.C. 2013).
“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 statute.”
Azar v. Dep't of Revenue (Or. T.C. 2012).
“ISSUE Although the property must be the taxpayer‟s “homestead” in order to qualify for tax deferral, is Plaintiff, who has not lived in the home for at least ten years, nonetheless entitled to deferral under ORS 311.670(1),2 which provides an exception where “an individual [is]…”
Jones v. Lane Cnty. Assessor (Or. T.C. 2012).
“HB 2543 amended ORS 311.670(1)1 to state in part: “(a) a homestead is not eligible for deferral * * * if the real market value of the homestead entered on the last certified assessment and tax roll is equal to or greater than ***** (c) 120 percent of the county median RMV if, as…”
— Or. Rev. Stat. § 311.670(1)(a) — 5 cases
Galaday v. Columbia Cnty. Assessor (Or. T.C. 2012).
“CONCLUSION After careful review of the facts and applicable law, the court concludes that Plaintiffs failed to meet the Senior and Disabled Property Tax Deferral Program‟s eligibility requirements set forth in ORS 311.670 for tax year 2011-12 and HB 2543 does not violate the…”
— Or. Rev. Stat. § 311.670(1)(b) — 1 case
— Or. Rev. Stat. § 311.670(1)(c) — 1 case
Reilly v. Lane Cnty. Assessor & Dep't of Revenue (Or. T.C. 2012).
“The court finds that the subject property does not qualify for the senior and disabled property tax deferral program for the 2011-12 tax year under ORS 311.670(1)(c). The court is not aware of any exception to ORS 311.”
— Or. Rev. Stat. § 311.670(2) — 8 cases
Boly v. Dept. of Rev. (Or. T.C. 2015).
“668 and ORS 311.670. 1 Unless noted otherwise, the court’s references to the Oregon Revised Statutes (ORS) are to 2013.”
Tran v. Dept. of Rev., 21 Or. Tax 381 (Or. T.C. 2014).
“Granting Defendant’s (the department’s) motion for summary judgment, the court ruled that as taxpayer was not determined disabled by the Social Security Administration and the value of the subject property exceeded the statutory limit set forth in ORS 311.670(2), taxpayer did…”
Galaday v. Columbia Cnty. Assessor (Or. T.C. 2012).
“CONCLUSION After careful review of the facts and applicable law, the court concludes that Plaintiffs failed to meet the Senior and Disabled Property Tax Deferral Program‟s eligibility requirements set forth in ORS 311.670 for tax year 2011-12 and HB 2543 does not violate the…”
Pinheiro v. Yamhill Cnty. Assessor (Or. T.C. 2012).
“288(1),1 which allows the court to reduce the value of property “for the current tax year or for either of the two tax years immediately preceding the current tax year, or for any or all of those tax years, if” there is an allegation of an error in value of at least 20 percent…”
— Or. Rev. Stat. § 311.670(2)(a) — 3 cases
Boly v. Dept. of Rev. (Or. T.C. 2015).
“668 and ORS 311.670. 1 Unless noted otherwise, the court’s references to the Oregon Revised Statutes (ORS) are to 2013.”
Stamm v. Dept. of Rev. (Or. T.C. 2024).
“” ORS 311.670(2)(a). A “homestead” here is a taxpayer’s owner-occupied principal dwelling.”
Galaday v. Columbia Cnty. Assessor (Or. T.C. 2012).
“CONCLUSION After careful review of the facts and applicable law, the court concludes that Plaintiffs failed to meet the Senior and Disabled Property Tax Deferral Program‟s eligibility requirements set forth in ORS 311.670 for tax year 2011-12 and HB 2543 does not violate the…”
— Or. Rev. Stat. § 311.670(2)(b) — 2 cases
Stamm v. Dept. of Rev. (Or. T.C. 2024).
“” ORS 311.670(2)(a). A “homestead” here is a taxpayer’s owner-occupied principal dwelling.”
Boly v. Dept. of Rev. (Or. T.C. 2015).
“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. § 311.670(2)(c) — 2 cases
Pinheiro v. Yamhill Cnty. Assessor (Or. T.C. 2012).
“288(1),1 which allows the court to reduce the value of property “for the current tax year or for either of the two tax years immediately preceding the current tax year, or for any or all of those tax years, if” there is an allegation of an error in value of at least 20 percent…”
Jones v. Lane Cnty. Assessor (Or. T.C. 2012).
“HB 2543 amended ORS 311.670(1)1 to state in part: “(a) a homestead is not eligible for deferral * * * if the real market value of the homestead entered on the last certified assessment and tax roll is equal to or greater than ***** (c) 120 percent of the county median RMV if, as…”
— Or. Rev. Stat. § 311.670(2)(k) — 2 cases
Boly v. Dept. of Rev. (Or. T.C. 2015).
“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. § 311.670(3) — 1 case
— Or. Rev. Stat. § 311.670(6) — 2 cases
Stamm v. Dept. of Rev. (Or. T.C. 2024).
“” ORS 311.670(2)(a). A “homestead” here is a taxpayer’s owner-occupied principal dwelling.”
— Or. Rev. Stat. § 311.670(6)(a) — 1 case
Stamm v. Dept. of Rev. (Or. T.C. 2024).
“” ORS 311.670(2)(a). A “homestead” here is a taxpayer’s owner-occupied principal dwelling.”
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