Property Tax Exemptions & Deferrals
You may be eligible for this exemption if:
- You are an Oregon resident
- You own your home and it is your primary residence
- You live in your home except when away performing military service
- You are serving in the Oregon National Guard or military reserve forces; You are ordered to federal active duty (Title 10) or deployed under the Emergency Management Assistance Compact (EMAC) on or after January 1, 2005 (if you are in regular active enlistment or on a regular tour of duty, you do not qualify) and
- You are ordered to serve under Title 10 status or EMAC deployment for more than 178 consecutive days.
If you meet the above criteria, a portion of the assessed value of your residential property would be exempt from property tax. You must file a claim with the Assessor's Office for each tax year during which you served, or will serve, at least one day of your qualified service.
Learn more information on the Active Duty Military Service Member page.
Oregon laws provide a property tax exemption for property owned, being purchased, or leased by certain qualifying organizations. The most common qualifying entities are:
- Benevolent or Charitable Organizations
- Scientific Institutions
There are specific eligibility requirements for each organization. For more information, see the Department of Revenue publication, Property Tax Exemptions for Specified Organizations (PDF).
- Application for Real and Personal Property Tax Exemption - Form OR-AP-RPPTE-L (PDF): For a 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 [Oregon Revised Statutes (ORS) 307.112]
- Application for Real and Personal Property Tax Exemption - Form OR-AP-RPPTE-EB (PDF): 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 - Form OR-AP-RPPTE (PDF): For property owned by specific institutions and organizations [ORS 307.162]
- Application for Property Tax Exemption on Student Housing (PDF) [ORS 307.471]
- Application for Exemption of a Farm Labor Camp and/or Child Care Facility (PDF) [ORS 307.495]
If you are a disabled veteran or the surviving spouse of a veteran, you may be entitled to the Veteran's Property Tax Exemption offered by the State of Oregon. You are eligible for this exemption if:
- You must be a disabled veteran with a 40% disability documented with the Department of Veteran Affairs, discharged honorably, or be the unmarried surviving spouse of an honorably discharged veteran.
- The applicant must own and live on the property.
If you meet the above criteria, a portion of the assessed value of your residential property may be exempt from property tax. You must file an application with the County Assessor between January 1 and April 1 for the following tax year.
Please view the Disabled Veteran / Surviving Spouse Exemption page for more details and an application.
The surviving spouse/partner of a public safety officer killed in the line of duty may be entitled to a reduction of the assessed value of their home. The exemption is for up to $250,000 of the assessed value of the homestead.
To qualify, you must be an Oregon resident and own and live in your home, which is your primary residence. You also can't have entered into a new marriage or partnership. The deceased public safety officer must have been killed in the line of duty.
Please download and complete the Surviving Spouse of a Public Safety Officer Claim for Real and Personal Property Tax Exemption (PDF) form for more details and an application.
Review the Surviving Spouse of a Public Safety Officer Exemption page for more information.
As a disabled or senior citizen, you can borrow from the State of Oregon to pay your property taxes to the county.
How the Program Works
If you qualify for the program, the Oregon Department of Revenue will pay your county property taxes on November 15 of each year. A lien will be placed on your property, and the Oregon Department of Revenue will become a security interest holder. Upon disqualification or cancellation from the program, the following must be repaid in full before the lien or security interest on the property will be released:
- Your property taxes have been paid by the Department of Revenue.
- The accrued interest (6% annually).
- The cost of recording and releasing the lien.
- A $55 filing fee on manufactured structures.
To remain in the program, you must re-certify every three years. This means you must re-apply for the program and meet all of the qualifications and be approved. If you don't re-certify or qualify, the state won't pay your property taxes.
How to File
File an application with our office between Jan, 1 and April 15 to defer the taxes due the following November 15.
Please note: Income verification is required when you file.
- View the Oregon.gov - Senior and Disabled Property Tax Deferral Program page for more details.
- Download and complete the 2023 Oregon Property Tax Deferral for Disabled and Senior Homeowners Application Booklet (PDF).
For more information, please view the Property Tax Deferral for Disabled and Senior Citizens page.