Or. Admin. R. 461-155-0620 - Special Need; Property Taxes
(1) OSIP and OSIPM clients who are homeowners
or buyers are allowed a special need of one year in an amount equal to the cost
of delinquent real property taxes, penalties and interest, if needed to prevent
imminent foreclosure (see section (4) of this rule).
(2) Clients whose property taxes have not
been paid and who are eligible for the Oregon Property Tax Deferral Program
must opt to defer property taxes. If necessary, the state may provide payment
for back property taxes, to bring the tax current, to allow clients to defer
their ongoing property taxes.
(3)
Clients who have not chosen to defer their property taxes and whose property
taxes have not been paid will not receive a property tax special need payment
unless an exception is authorized by the Department's Estate Administration
Unit. The exception will be based on the value of the property, the potential
of foreclosure, and the potential of an Estate Administration Unit recovery of
such property.
(4) Imminent
foreclosure is indicated by a formal notice of foreclosure.
Notes
Stat. Auth.: ORS 409.050, 411.060, 411.070, 411.404, 411.706, 411.710, 413.085, 414.685
Stats. Implemented: ORS 409.010, 411.060, 411.070, 411.404, 411.706, 411.710, 413.085, 414.685
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