property to qualify for tax deferral under ORS
311.701, the property must be
the homestead of the applicant while the property taxes are being deferred.
This means all individual or joint applicants must live on the
(2) The only exception to
section (1) is for situations in which the applicant is required to live away
from the homestead by reason of the applicant's health. "By reason of health"
means that the applicant needs to be away from the property in order to
facilitate or obtain medical care or to provide the applicant's basic life
needs. Basic life needs include but are not limited to preparation of meals,
personal hygiene, or daily care of oneself.
(3) If the applicant in the deferral program
is not living at the homestead for reasons of health, the applicant must
provide a letter from a medical provider stating the applicant is unable to
provide medical care or basic life needs for himself or herself.
(4) Neither the applicant nor the medical
provider is required to give a specific date by which the applicant will return
to the homestead.
applicant is absent from the homestead by reason of the health of the
applicant, the Oregon Department of Revenue will continue paying the property
taxes as long as the property remains otherwise eligible or until one of the
events under ORS 311.684
Example 1: Jack and Jane are co-applicants
and have been participants in the Senior Deferral program for five years.
During a snowstorm in February, Jack fell and broke a hip. Jack has been sent
to a nursing home for physical therapy and rehabilitation. Jane notified the
department of the situation through a letter from Jack's doctor. Because Jack
and Jane both meet the homestead requirement, the Oregon Department of Revenue
will continue to pay the property taxes to the county through the deferral
Example 2: Same basic
scenario as in Example 1. Jane, Jack's co-applicant, moves closer to the
nursing home so she doesn't have so far to travel to visit him. All applicants
must either live on the property or meet "by reason of health" requirements.
Because Jane does not meet the "by reason of health" exception and does not
live on the property, the property will not qualify for the deferral program.
Both co-applicants must meet the homestead requirements.
(6) An applicant who is away from the
homestead by reason of health may rent or lease the homestead to another
individual or individuals. This activity will not affect the payment of the
property taxes by the department unless it causes the household income to
exceed the maximum income allowed for the year in question.
Or. Admin. R.
f. 12-26-08, cert. ef. 1-1-09; REV 8-2012, f. 12-18-12, cert. ef. 1-1-13; REV
1-2013, f. & cert. ef. 3-28-13; Renumbered from 150-311.670(1) by REV
7-2014, f. 12-23-14, cert. ef. 1-1-15; Renumbered from 150-311.670(1)(a),
27-2016, f. 8-12-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS