Assessor Links

Property Tax Exemption

Application for Real and Personal Property Tax Exemption
For lease, sublease, or lease-purchased property owned by a taxable owner and leased to an exempt public body, institution, or organization, other than the state of Oregon or the U.S. Government [ORS 307.112]

Application for Real and Personal Property Tax Exemption
For property owned by an exempt body and leased or subleased to another exempt body [ORS 307.166]

Application for Real and Personal Property Tax Exemption
For property owned by specific institutions and organizations [ORS 307.162]

Application for Property Tax Exemption on Student Housing [ORS 307.471]

Veterans

Disabled Veteran or Surviving Spouse Property Tax Exemption [ORS 307.250–307.283]

Disabled Veteran or Surviving Spouse Exemption Claim [ORS 307.250-307.283]

Surviving Spouse of a Public Safety Officer

Surviving Spouse of a Public Safety Officer Exemption Claim [2016 Oregon Laws Chapter 56 (Senate Bill 1513); Lincoln County Resolution 16-20-7C]

Farm Labor/Child Care Facility

Application for Exemption of a Farm Labor Camp and/or Child Care Facility [ORS 307.495]

Disabled and Senior Citizens Property Tax Deferral

2016 Oregon Property Tax Deferral for Disabled and Senior Citizens [ORS 311.666-311.701]

Board of Property Tax Appeals (BOPTA)

Board of Property Tax Appeals Filing Information
Please read this information before completing your petition.

How to Appeal the Decision of the Board Of Property Tax Appeals

Board of Property Tax Appeals REAL PROPERTY PETITION and Instructions for Filing

Destroyed or Damaged Property

For property destroyed or damaged by fire or act of God, or for demolished or removed buildings, separate forms are used when applying for potential tax relief.  Additionally, if the event occurred on or after January 1 and on or before July 1 of the assessment year, it may benefit the taxpayer to apply for reassessment of property as of July 1.  Use the following resources as appropriate.

Fire or Act of God

Fire or Act of God - Tax Proration Explained [ORS 308.425]

Application for Proration of Property Taxes Due to Damage by Fire or Act of God [ORS 308.425] 

Demolished or Removed Buildings

Application for Reduction of Maximum Assessed Value of Demolished or Removed Buildings [ORS 308.146(8)] 

Reassessment of Damaged or Destroyed Property

Application for Reassessment of Destroyed or Damaged Property [ORS 308.146(6)] 

Manufactured Structures

Manufactured Structure Titling
Homeowners and other interested parties should no longer contact DMV if they buy, move, or otherwise change the status of a manufactured home or other manufactured structure. Instead, most transactions will now take place at the county assessor’s office, which will be acting on behalf of the division.

Additional Resources

Property Tax Payment Procedure

Oregon Department of Revenue

All current forms and publications organized by type.