| General Program Information |
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| ORS 311.666—ORS 311.735 |
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If you qualify for one of the tax deferral programs, the state will:
- pay your property taxes or special assessment to your county and/or taxing district,
- place a lien on your property,
- defer the cost of recording the lien, if applicable, and the manufactured structure fee, and
- defer the interest, at 6 percent per year, on the deferred taxes.
The Disabled Program and the Senior Program were established by the Oregon Legislature to allow qualifying citizens to borrow from the State of Oregon to pay their property taxes to the county.
The Special Assessment Program was established by the Oregon Legislature to allow qualified senior citizens to borrow from the State of Oregon to pay the taxing district (i.e., city, county, sanitary district) for the residence's portion of public improvements such as maintaining streets, sidewalks, and sewers.
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