(1) Property taxes imposed on the homestead of an individual are ineligible for deferral under ORS 311.666 to 311.701 if the basis for deferral was the disability of the individual and the individual no longer has a disability and:
(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]Section: Previous 311.679 311.680 311.681 311.682 311.683 311.684 311.686 311.687 311.688 311.689 311.690 311.691 311.692 311.693 311.694 Next
Last modified: August 7, 2008