Property Tax Exemptions

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.

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.

Please click on the application below for Leased Property:
Leased Property Application

Please click on the application below for Owned Property:
Owned Property Application 

Please click on the application below for Property Owned by an Exempt Body and Leased or Subleased to another Exempt Body:
Property Owned by an Exempt Body and Leased or Subleased to another Exempt Body Application

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.