OAR 150-311-0720
Taxes Unpaid Before Approval of Senior Deferral Application


(1)

Delay of foreclosure is only available for real property. It is not available on personal property. To qualify for delay of foreclosure, the property owner’s household income must not exceed the limits allowed under ORS 311.668 (Eligibility of individuals by age or disability) for the immediately preceeding calendar year.

(2)

When an application for property tax deferral has been submitted and approved by the department, the taxpayer is notified of that approval. If prior years’ taxes on the property subject to deferral remain unpaid on the date of approval, the applicant may apply for a delay of foreclosure by completing the appropriate application for all years in which unpaid taxes exist and submit that application to the county assessor, pursuant to ORS 311.693 (Application to delay foreclosure).

(a)

Applications are accepted for delay of foreclosure only for delinquent taxes accumulated for tax years prior to the tax year for which property tax deferral is sought. An applicant may have several years’ worth of delinquent taxes covered under one or more delays of foreclosure.

(b)

The delay of foreclosure will remain in effect until the property is disqualified under ORS 311.684 (Events requiring payment of deferred tax and interest), even if the homestead or taxpayer are inactivated from the deferral program for failure to meet one or more requirements under another deferral program statute.
Example 1: The taxpayer owed delinquent property taxes to the county for the 200910 tax year. The taxpayer first applied and was approved for the deferral program in 2010. At that time, the taxpayer applied for and was approved to have foreclosure delayed for the 200910 taxes. The Department of Revenue paid the 201011 deferred taxes to the county. Then, the taxpayer failed to meet the program qualifications for tax year 201112, and was inactivated from the deferral program, which meant that the department stopped paying property taxes to the county. But the delay of foreclosure for the 200910 taxes remained in effect, because the taxpayer and the homestead were not disqualified under ORS 311.684 (Events requiring payment of deferred tax and interest). The taxpayer did not pay the property taxes to the county for the 201112, 201213, and 201314 tax years. In 2014, the taxpayer reapplied for deferral and was approved for the property tax deferral program for tax year 201415. The taxpayer submitted and was approved for another delay of foreclosure for the 201112, 201213, and 201314 taxes.

(3)

Interest will continue to accrue at the current county interest rate on any unpaid delinquent taxes covered under the delay of foreclosure.

(4)

When the property is disqualified from the deferral program for an event listed in ORS 311.684 (Events requiring payment of deferred tax and interest), any deferred taxes plus interest and fees, along with the full amount of any delinquent taxes and applicable interest or other charges covered under the delay of foreclosure become due by August 15 the year following the disqualification.
Example 2: The taxpayer had received a delay of foreclosure when applying for the Senior Citizen Deferral program. The account was disqualified on July 15, 2008. The taxpayer has until August 15, 2009 to pay both the amounts due to the county for the delinquent taxes, interest any other charges that were subject to the delay of foreclosure and amounts due to the Department of Revenue for the deferred property taxes, and applicable interest and other charges.

Source: Rule 150-311-0720 — Taxes Unpaid Before Approval of Senior Deferral Application, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-311-0720.

150‑311‑0100
Applying Offsets to Ad Valorem Tax Levies
150‑311‑0110
Form of Roll Changes and Notations
150‑311‑0140
What Is a Clerical Error
150‑311‑0150
Error Corrections and Valuation Judgment Under ORS 311.205
150‑311‑0160
Roll Correction for Nonexistent Property
150‑311‑0170
What is an “Error or Omission on the Roll of Any Kind”
150‑311‑0180
Corrections to County Assessment and Tax Rolls Made Under ORS 311.206
150‑311‑0190
Taxes Added to the Tax Roll as a Result of Error Correction
150‑311‑0200
Definition of “Distribute in the Same Manner as Other ad Valorem Property Taxes Imposed on the Property” for Error Corrections
150‑311‑0210
Property Subject to Assessment as Omitted Property
150‑311‑0220
Date Roll Corrected
150‑311‑0230
Definitions
150‑311‑0240
Procedure to Correct MAV When Square Footage Error Exists
150‑311‑0250
Contents of Property Tax Statements
150‑311‑0260
Prepayment of Property Taxes
150‑311‑0350
Written Direction Required for Payment Application from Agents Who Pay Taxes on Behalf of Taxpayer
150‑311‑0360
Monthly Tax Distributions to Districts
150‑311‑0500
Discount on Taxes as a Result of Addition of Current Year Value under ORS 311.208
150‑311‑0520
Date Property Becomes Exempt when Foreclosed by City for Delinquent Assessment Liens
150‑311‑0530
Interest on City Foreclosed Property
150‑311‑0540
“Certificate of Delinquency” Defined
150‑311‑0550
Interest on State of Oregon Foreclosed Property
150‑311‑0560
Fee for Service of Warrant Under ORS 311.605 to ORS 311.635
150‑311‑0570
Charges on the Personal Property Warrant
150‑311‑0650
Homestead Requirements
150‑311‑0656
Deferral criteria when applying with a reverse mortgage
150‑311‑0660
Data Requirements for Property Description on Tax Deferral Application
150‑311‑0670
Deferred Taxes Paid by the Department
150‑311‑0680
Senior Citizen’s Deferred Tax Lien Estimate
150‑311‑0690
Timing and Repayment of Disqualified, Cancelled or Inactivated Accounts Under the Property Tax Deferral Program
150‑311‑0700
Election by Spouse to Continue Tax Deferral
150‑311‑0710
Voluntary Payments on Property Tax Deferral Accounts
150‑311‑0720
Taxes Unpaid Before Approval of Senior Deferral Application
150‑311‑0730
Data Requirements for Property Description on Special Assessments Application
150‑311‑0740
Recording Special Assessment Deferral Liens in County
150‑311‑0750
Assessment District’s Responsibility to Collect Payments
150‑311‑0760
Process for Determining Recipient of Property Tax Refund
150‑311‑0770
Refunds Paid from the Unsegregated Tax Account
150‑311‑0780
Credit Balance Adjustment
150‑311‑0790
Refund Reserve Account
150‑311‑0800
Calculation of Interest on Refund
150‑311‑0810
Value Used to Activate Refund Reserve Account
150‑311‑0820
Prepayment of Ad Valorem Taxes, Computation of Accrued Interest, Allocation of Pay
150‑311‑0830
Determination of the Real Market Value Reduction Amount
Last Updated

Jun. 8, 2021

Rule 150-311-0720’s source at or​.us