Property Exemptions and Deferrals
Veteran's Property Tax Exemptions
A disabled veteran (40% or more), or the surviving spouse/registered domestic partner of a veteran, may be entitled to a Veteran's Exemption on property taxes. The filing period is between January 1st and April 1st of the assessment year. For more information on this program, please download: Disabled Veteran or Surviving Spouse Property Tax Exemption.
Oregon Department of Revenue
Telephone: (503) 378-4988
Toll free in Oregon: 1-800-356-4222
TTY (hearing or speech impaired only)
1-800-866-7204, in Oregon
(503) 945-8617, in Salem
Oregon Department of Veteran's Affairs
Benefits and Counseling Division
Telephone: (503) 373-2085
Toll free in Oregon: 1-800-692-9666
Department of Veteran's Affairs
TTY: (hearing or speech impaired only)
1.800.829.4833, in Oregon
Other Property Tax Exemptions
Exemptions are defined as property that has been removed from the assessment role, thus excluded from taxation. There are approximately 62 different exemptions and/or special assessments those qualifying property owners and lessees can apply for.
Oregon laws provide property tax exemption for property owned, being purchased or leased by specified institutions and organizations. The most common institutions or organizations are religious, burial grounds and cemeteries, fraternal, charitable (which include literary, benevolent and scientific), schools, daycares and commercial facilities under construction.
The bulk of exemptions fall into the specified organization category. Property for which this type of exemption is requested must be occupied and used by the organization in a way that furthers its stated purpose. The property must also be reasonably necessary to carry out its purpose. Any portion of the property that does not meet these criteria is subject to assessment and taxation the same as all other taxable property.
Property tax exemption is not automatic. An application must be filed with the County Assessor between January 1 and April 1 of the assessment year for which the exemption is requested. If the property is acquired after March 1 and before July 1, the application must be filed within 30 days of acquisition or change of use. If the application is not filed on time, it may still be filed no later than December 31 if a late filing fee accompanies the application.
Qualified organizations may also claim a property tax exemption on real or personal property held under lease. The lessee, not the owner, must file an application with the County Assessor. Filing requirements are the same for owners.
There are also special assessment programs available for Historic Property, Open Space, and Riparian Lands. These programs have a potential tax payback if the requirements discontinue to be met or the owners withdraw from the program.
You may download exemption forms, instructions and applications from the Department of Revenue Property Tax Forms webpage.
If you have questions or wish to file, you can contact the Assessor's Office at (503) 623-8391 and ask for assistance with Property Tax Exemptions.