Exemptions
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 periods for exemptions vary by the exemption type, so read the information below carefully if you think you might qualify.
Oregon does not have a homestead exemption.
Disabled Veteran or Surviving Spouse Exemption
Veterans with a disability rating of at least 40% or the surviving spouse or registered domestic partner of a Veteran may be entitled to a reduction of the assessed value of your home. You must own and live on the property. Buyers with recorded contracts of purchase and life estate holders are considered owners for purposes of this exemption.
- File an application between January 1 & April 1, to claim a property tax exemption on your primary residence for the following tax year, beginning July 1. You must own and live in your home before July 1 to qualify for the exemption for the tax year beginning July 1.
- If you acquire property after March 1 but before July 1, file an application within 30 days of acquisition.
- If you are honorably discharged Veteran who is certified by a independent licensed physician, you must file a claim form by April 1 every year.
- 2024-2025 Statutory Service Connected Exemption amount: 30, 646
- 2024-2025 Statutory Non-Service Connected Exemption amount: 25,537
Disabled Veteran or Surviving Spouse Exemption Claim
Active Duty Military Service Member Exemption
ORS 307.286 provides to qualified Active Duty Military Service Members a reduction of the assessed value of your home. File on or before August 1 following the end of the tax year claimed.
Qualified Service Member:
- You may qualify for this exemption for each tax year during which you served at least one day of qualified service, if you are an Oregon resident who:
- Owns their own home by July 1 of the tax year you are claiming the exemption for AND
- Is serving in the Oregon National Guard or military reserve forces AND
- Is ordered to federal active duty (Title 10) or deployed under the Emergency Management Assistance Compact on or after January 1, 2005 AND
- Serves under Title 10 status or the Emergency Management Assistance Compact deployment for more than 178 consecutive days.
- 2024-2025 Statutory Active Military Exemption amount: 105,210
Oregon Active Duty Military Service Memeber Exemption Claim
Non-Profit Exemption
Qualifying non-profit organizations may have their property taxes reduced or canceled. The most common qualifying entities are:
- Religious
- Fraternal
- Literary
- Benevolent
- Charitable
- Scientific
Exemption is not automatic. An application must be filed with the Assessor between January 1 and April 1 for the tax year beginning July 1. Certain leased property, real and personal, may also qualify for exemption.
