What deferral programs may I apply for?

There are two deferral programs, one of which you may qualify for.

• The disabled citizens’ deferral is for Oregon homeowners, under age 62, who are collecting federal Social Security benefits.
• The senior citizens’ deferral is for Oregon homeowners, over the age of 62.

Application rules are:

• Either husband or wife may apply, or both may apply jointly.
• Two or more people (other than a married couple) may apply for deferral as joint owners.
• You may apply for a deferral if you have a veteran’s exemption and still have property taxes to pay.
• You may be living away from the property due to medical reasons. In this case you must send a medical statement to the Oregon Department of Revenue (DOR). It must be on letterhead from your health care provider.

The Oregon Legislature set up programs that allow qualifying property owners to delay paying property taxes on their residence, including manufactured homes, houseboats, multifamily, and income-producing properties. If you qualify for one of the deferral programs, the state will pay your property taxes to the county. A lien will be placed on your property. You will be charged lien recording fees, which are deferred. Interest on the deferred taxes, at 6% per year, is also deferred. The taxes must be paid, with interest, when the owner dies or sells the property, moves or changes ownership.

A veteran must have been a member of the United States armed forces who was discharged or released under honorable conditions. In addition, the veteran must meet one of these requirements:

• The period of service was for at least 90 consecutive days during any of the following periods:
  • Between April 6, 1917 and November 11, 1918
  • Between November 12, 1918 and April 1 1920, if w/U.S. military in Russia
  • Between November 12, 1918 and July 2, 1921, if at least one day between April 6, 1917 and November 11, 1918 was served
  • Between September 15, 1940 and December 31, 1946
  • From December 7 1941 to August 15, 1945 if you were an American merchant marine ocean-going service.
  • Between June 25, 1950 and midnight January 31, 1955

OR

• Served in the armed forces for at least 210 consecutive days. Some of this 210-day period must have been served after January 31, 1955

OR

1. The service member was discharged or released under honorable conditions because of a service-connected injury or illness before completion of the minimum service period described in the points listed above.
2. Attendance at a school under military orders before active enlistment or regular tour of duty is not considered active service. Normal military training for duty as a reservist or member of a National Guard unit is not considered active service for this exemption.

If your property is located outside of any city limits the Planning Department is responsible for assigning the situs address. Please contact them for assistance at 541.766.6819. If your property is located within the City limits of Corvallis, Albany, Philomath or Adair; please contact them for assistance.

City of Albany 541.917.7553

City of Corvallis 541.766.6929

City of Philomath 541.929-6148

City of Adair 541.745.5507

What are exemptions?

Oregon laws provide for a variety of property tax exemptions for both qualifying individuals and certain organizations. Each type of exemption has specific qualifications. Property tax exemptions are not automatic. Application for exemption must be made between January 1 and April 1 of the year for which the exemption is being requested.

Mailing address changes can be in writing, or emailed to addressing@bentoncountyor.gov by the owner of record or submitting a mailing address form via our website here. You may also call the office at 541.766.6855 and request an address change form or put all pertinent information in a letter and mail it to our office at 4500 SW Research Way, Corvallis, OR 97333.

The Assessor assigns a Real Market Value (RMV) to every property in the county. With the implementation of Measure 50 there is no longer a pre-established cycle for reappraisal.

Statistical indicators from a variety of sources, including information derived from sales verifications, provide the basis for changes made to various market areas throughout the county. However, properties that have changed and new construction are appraised for the appropriate assessment year to reflect the changes.

The Oregon Constitution sets limits on the amount of property taxes that can be collected from each property tax account. The limits are often referred to as “M5 Limits”. To calculate these limits, taxes are divided into two categories, education and general government. Some taxes, usually for general obligation bonds, are not subject to limitations. The limits are $5 per $1000 of Real Market Value (RMV) for education taxes and $10 per $1000 of RMV for general government taxes.

If taxes in either category exceed the limit for that property, the taxes are reduced or “compressed” until the limit is reached. Local option taxes are compressed first. If the local option tax is compressed to zero, and the limit still hasn’t been reached, the other taxes in the category are proportionally reduced.

• If your tax lot is split by multiple taxing code areas, you will receive one statement for each tax code.
• Personal property and utility properties may reside in multiple taxing code areas.
• If you own a personal property manufactured structure and the land on which it is resides
• Your property is in two different code areas and has been split for tax purposes only. Part of your property may be in a fire district, within city limits or even different school districts. A comparison of the two statements will show the different districts in which your property is located.

Property tax statements will be mailed no later than October 25th.  If you have not received your statement by November 1st, please call 541-766-6808

• You filed a confidential personal property tax return indicating you owned business personal property in Benton County on January 1.
• Taxable personal property includes machinery, equipment, furniture, etc. used previously or presently in a business. This includes any property not currently being used, placed in storage, or held for sale.