Oregon Revised Statutes Revenue and Taxation § 311.689

(1) The Department of Revenue shall certify the eligibility of each homestead granted, and the respective taxpayers claiming, deferral under ORS 311.666 to 311.701, not less than once every three years.

(2) The department shall notify the taxpayers in writing of the obligation to certify eligibility under this section and the taxpayers shall respond, by the means prescribed by the department, within 65 days after the department sends the notification.

(3) Failure to respond as required under subsection (2) of this section renders the homestead ineligible for deferral for the next following property tax year. This subsection does not preclude the grant of deferral to an eligible homestead in any subsequent property tax year for which an eligible claimant files a timely application under ORS 311.672.