Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral.

1. Law
2. Oregon Revised Statutes
3. Revenue and Taxation
4. Collection of Property Taxes
5. Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral.

(a) Is younger than 62 years of age; or

(b) Is 62 years of age or older and filed the claim for deferral jointly with an individual who is younger than 62 years of age and who is not a person with a disability.

(2) The property taxes that are ineligible for deferral under subsection (1) of this section are those property taxes attributable to the homestead of the individual for tax years beginning subsequent to the loss of disability, until the individual again qualifies for deferral under ORS 311.666 to 311.701.

(3) Nothing in this section shall affect the continued deferral of taxes that have been deferred for tax years beginning prior to the loss of disability. [1999 c.1097 §6a; 2007 c.70 §80]

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