Oregon Tax Consultants Practice Exam 2026 – Complete Study Resource

The Property Tax Deferral program in Oregon is designed to assist certain groups in managing their property taxes. Specifically, the program is available to seniors aged 65 and older, as well as disabled citizens. This eligibility is rooted in the intention of providing financial relief to those who may be on fixed incomes or face additional challenges due to disability.

The emphasis on seniors and disabled citizens reflects a recognition of the unique financial pressures faced by these groups, allowing them to defer property taxes on their primary residence until they are able to pay or upon the sale of the property. This program helps ensure that maintaining home ownership remains feasible despite economic challenges faced by these individuals.

Other demographics, such as those under 30 or all property owners, are not included in the eligibility criteria for this specific program, as it focuses on supporting those who are more likely to be in need of assistance due to age or disability-related factors.