Oregon Revised Statutes

Or. Rev. Stat. § 311.686 (2026)

Continuation of deferral after circumstance requiring payment; time for payment; delinquency; foreclosure

✓ current as of May 2026

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311.686 Continuation of deferral after circumstance requiring payment; time for payment; delinquency; foreclosure. (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 ORS 311.684 (1) or (3) and occurs on or after September 1 and before October 31.

(b) The deferral of taxes for the assessment year in which the circumstance occurs shall be discontinued for the assessment year if:

(A) The circumstance occurs before September 1.

(B)(i) The circumstance is listed in ORS 311.684 (2) or (4) and occurs on or after September 1 and before October 31;

(ii) An amount in guaranteed funds sufficient to cover all taxes, interest and recording fees that have accrued as of the date of the payment is received before October 31;

(iii) The taxpayer waives the right under ORS 311.690 (3) to object to a third-party payment of the deferred property tax lien; and

(iv) The taxpayer requests a release or satisfaction of the deferred property tax lien as described in ORS 311.690 (5).

(2) Except as provided in subsection (3) of this section and ORS 311.688, the amounts of deferred property taxes, including accrued interest, for all years shall be due and payable to the Department of Revenue on or before August 15 of the year following the calendar year in which the circumstance occurs.

(3) If the circumstance listed in ORS 311.684 (4) occurs, the amount of deferred taxes is due and payable five days before the date of removal of the property from the state.

(4) If the amounts falling due as provided in this section are not paid on or before the due date, the amounts shall be deemed delinquent as of that date and the property shall be subject to foreclosure as provided in ORS 311.673 or 311.679. [1963 c.569 §16; 1971 c.572 §6; 1977 c.160 §10; 1983 c.550 §8; 1989 c.948 §6; 2011 c.723 §9; 2022 c.12 §1]

Notes of Decisions

Cited in 5 cases, 2013–2017 · leading case: Klinger v. Dept. of Rev., 21 Or. Tax 347 (Or. T.C. 2014).

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Klinger v. Dept. of Rev., 21 Or. Tax 347 (Or. T.C. 2014). “010 and ORS 311.686. Taxpayer at one point noted that the lien amount is for an estimated amount of total deferral rather than just the amount advanced at any given point in time.”

Azar v. Dept. of Rev., 21 Or. Tax 302 (Or. T.C. 2013). “688, all deferred property taxes, including accrued interest, become payable as provided in ORS 311.686 when: “* * * * * “(3) The tax-deferred property is no longer the homestead of the taxpayer who claimed the deferral, except in the case of a taxpayer required to be absent…”

Hannah v. Washington Cnty. Assessor (Or. T.C. 2016). “ORS 311.686(1)(b); OAR 150-311.684(2). The legislative history of ORS 311.”

May v. Washington Cnty. Assessor & Dept. of Rev. (Or. T.C. 2017). “If the Department approves the deferral claim, it “has the effect of” deferring the property taxes for the property tax year beginning on July 1 of the year in which the claim is filed; continuing the deferral of any property taxes deferred for previous years that have not…”

Hannah v. Washington Cnty. Assessor & Dept. of Rev. (Or. T.C. 2016). “ORS 311.686(1)(b); OAR 150-311.0690(2). The court discussed the legislative history of ORS 311.”

— Or. Rev. Stat. § 311.686(1)(b) — 2 cases

Hannah v. Washington Cnty. Assessor (Or. T.C. 2016). “ORS 311.686(1)(b); OAR 150-311.684(2). The legislative history of ORS 311.”

Hannah v. Washington Cnty. Assessor & Dept. of Rev. (Or. T.C. 2016). “ORS 311.686(1)(b); OAR 150-311.0690(2). The court discussed the legislative history of ORS 311.”

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