311.681
Request for retroactive deferral.
(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 initially deferred under ORS 311.666 to
311.701, then the individual may request that the Director of the Department of
Revenue grant a retroactive deferral of property taxes on the property. A
spouse who is eligible to make the election under ORS 311.688 may also request
a grant of retroactive deferral under this section.
(2) The director
may, in the discretion of the director, grant or deny the retroactive deferral
of property taxes. No appeal from a decision of the director under this section
may be made.
(3) The director
shall not grant a retroactive deferral of property taxes if, in any intervening
year between the year in which deferral was last granted to the property and
the last year for which retroactive deferral is being requested, the property
would not have been eligible for deferral had the claim for deferral been
timely filed.
(4) If the
director grants a retroactive deferral of property taxes under this section,
the department shall pay to the county tax collector an amount equal to the
deferred taxes for each year, less three percent. Interest shall accrue on the
actual amount of taxes advanced to the county.
(5) The
department shall have a lien against the tax-deferred property for amounts
deferred under this section as provided in ORS 311.673. The lien shall attach
as of July 1 of the tax year for which the payment relates. In the case of a
payment representing more than one year’s property taxes, the department shall
have a lien in the amount of that portion of a payment related to a particular
tax year, which shall attach as of July 1 of that tax year. [1997 c.169 §2;
2011 c.723 §21]
311.682 [1963 c.569 §14; repealed by 1979
c.689 §27]
Notes of Decisions
Christensen v. Dept. of Rev., 22 Or. Tax 384 (Or. T.C. 2017).
“, ORS 311.681(2) (“The director may, in the discretion of the director, grant or deny [a request for] retroactive deferral of property taxes.”
May v. Washington Cnty. Assessor & Dept. of Rev., No. TC-MD 160240C (Or. T.C. Mar. 8, 2017).
· cites it 9× “The court further inquired whether the Director of the Department had considered whether to grant Plaintiff a retroactive deferral for the 2015-16 tax year under ORS 311.681(1). On November 17, 2016, the Department filed a Response to the court’s letter stating that, upon a…”
Draper v. Dep't of Revenue, No. TC-MD 130422C (Or. T.C. Aug. 27, 2013).
· cites it 2× “There was some discussion prior to the conclusion of the August 19, 2013, hearing about Plaintiff requesting relief from the Director of the Oregon Department of Revenue as provided in ORS 311.681. Plaintiff indicated an intent to pursue that avenue of relief, which is purely…”
Magee v. Washington Cnty. Assessor, No. TC-MD 150345N (Or. T.C. Sept. 1, 2015).
· cites it 2× “Her Account has been FINAL DECISION OF DISMISSAL TC-MD 150345N 1 reactivated under the authority in ORS 311.681 and the [D]epartment will pay the 2015 property taxes to Washington County on her behalf.”
Corthell v. Dep't of Revenue, No. TC-MD 130353C (Or. T.C. July 29, 2013).
“There was some discussion prior to the conclusion of the July 1, 2013, hearing about Plaintiff requesting relief from the Director of the Oregon Department of Revenue as provided in ORS 311.681. III. CONCLUSION The court concludes that Defendant properly inactivated Plaintiff’s…”
Weinstein v. Lane Cnty. Assessor, No. TC-MD 130324C (Or. T.C. July 8, 2013).
“There was some discussion prior to the conclusion of the July 1, 2013, hearing about Plaintiff requesting relief from the Director of the Oregon Department of Revenue as provided in ORS 311.681. III. CONCLUSION The court concludes that Defendant properly inactivated Plaintiff’s…”
Fletcher v. Lane Cnty. Assessor, No. TC-MD 130406N (Or. T.C. Aug. 22, 2013).
“) Based on Plaintiffs’ “explanation that they had not returned the requested information due to medical reasons” and based on information provided by Plaintiffs that “shows that they do continue to meet eligibility requirements[,]” Defendant-Intervenor reactivated Plaintiffs’…”
Or. Rev. Stat. § 311.681(1): 1 case
May v. Washington Cnty. Assessor & Dept. of Rev., No. TC-MD 160240C (Or. T.C. Mar. 8, 2017).
“The court further inquired whether the Director of the Department had considered whether to grant Plaintiff a retroactive deferral for the 2015-16 tax year under ORS 311.681(1). On November 17, 2016, the Department filed a Response to the court’s letter stating that, upon a…”
Or. Rev. Stat. § 311.681(2): 3 cases
Christensen v. Dept. of Rev., 22 Or. Tax 384 (Or. T.C. 2017).
“, ORS 311.681(2) (“The director may, in the discretion of the director, grant or deny [a request for] retroactive deferral of property taxes.”
May v. Washington Cnty. Assessor & Dept. of Rev., No. TC-MD 160240C (Or. T.C. Mar. 8, 2017).
“The court further inquired whether the Director of the Department had considered whether to grant Plaintiff a retroactive deferral for the 2015-16 tax year under ORS 311.681(1). On November 17, 2016, the Department filed a Response to the court’s letter stating that, upon a…”
Draper v. Dep't of Revenue, No. TC-MD 130422C (Or. T.C. Aug. 27, 2013).
“There was some discussion prior to the conclusion of the August 19, 2013, hearing about Plaintiff requesting relief from the Director of the Oregon Department of Revenue as provided in ORS 311.681. Plaintiff indicated an intent to pursue that avenue of relief, which is purely…”
Or. Rev. Stat. § 311.681(3): 1 case
May v. Washington Cnty. Assessor & Dept. of Rev., No. TC-MD 160240C (Or. T.C. Mar. 8, 2017).
“The court further inquired whether the Director of the Department had considered whether to grant Plaintiff a retroactive deferral for the 2015-16 tax year under ORS 311.681(1). On November 17, 2016, the Department filed a Response to the court’s letter stating that, upon a…”
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