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Oregon Department of Revenue
Senior Special Assessment Program
The Senior Special Assessment Program was established by the Oregon Legislature to allow qualifying citizens to borrow from the State of Oregon to pay for public improvements to the taxing district. These are assessments made by a city, county, sanitary district, or other taxing district for improvements to streets, sidewalks, and sewers. Seniors wishing to apply to the program may file an application.

To qualify:
  • If you are single, you must be 62 years or older by November 30 of the year you file the application.
  • If you are married and apply jointly with your spouse or registered domestic partner (RDP), you both must be 62 years or older by November 30 of the year you file the application.
  • If only one of you is 62 years or older by November 30 of the year you file the application, you must file as an individual.
  • If you own the property jointly, all joint property owners, other than spouse/RDP, must be 62 years or older by November 30 of the year you file the application.
  • Your household income must be less than $38,500 for income tax year 2010 (this includes taxable and nontaxable income including Social Security and pensions). This is not a federal adjusted income (FAGI) amount.
  • All joint applicants must own or be buying the property together.
  • You must have a recorded deed to the property or must be buying the property under a recorded sales contract.
  • You may have a revocable trust. You are not eligible if you have a life estate interest in the property. A life estate is when you live on the property but do not own the property.
  • You must live on the property.
  • You may live away from the property because of medical reasons. However, you must send a medical statement on letterhead from your health care provider to the Oregon Department of Revenue (the exact medical condition is not needed).   
Note: On manufactured structures, a $55 fee will be charged to your account for DOR to become a security interest holder. The cost of recording the lien and the manufactured structure fee will be deferred. 

Special Assessment Booklet
Special Assessment Application

 
Page updated: July 09, 2010

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