Oregon · Property tax exemptions · Updated Oct 2026
Oregon property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in Oregon: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
No general exemptionhomestead exemption
Yessenior break
$27,092disabled veterans
See belowhomestead deadline
0.81%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Disabled Veteran or Surviving Spouse Property Tax Exemption
Where to apply in Oregon
Your county assessor handles exemption claims and takes property tax deferral applications (which it forwards to the Oregon Department of Revenue). Oregon has no general homestead exemption and no exemption based only on age or income.
Disabled Veteran or Surviving Spouse Property Tax Exemption
Removes $27,092 of your home's assessed value from tax, or $32,512 if the VA or the military certifies your disabilities as service-connected and 40% or more (January 2026 DOR amounts). A surviving spouse or partner gets the higher amount if the veteran died of a service-connected injury or illness, or the veteran received the higher exemption for at least one year. The amounts rise 3% each year.
Who qualifies
You must be a U.S. citizen, discharged or released from the U.S. Armed Forces under honorable conditions, meet one of the service-length rules (for example 179 consecutive days after January 31, 1955, a day in a combat zone, or a VA disability rating), and own and live in your Oregon home. $27,092: certified by the VA or a branch of the Armed Forces with disabilities of 40% or more, OR certified every year by a licensed physician as 40%+ disabled with prior-year total gross income no more than 185% of the federal poverty guidelines. $32,512: certified by the VA or military with service-connected disabilities of 40% or more. A surviving spouse or registered domestic partner who has not remarried or re-partnered also qualifies, even if the veteran was not disabled or never claimed it.
Income limit
Only for veterans certified by a private physician (not the VA): total gross income in the prior year no more than 185% of the federal poverty guidelines.
How to apply
File the Disabled Veteran or Surviving Spouse Exemption Claim (form 150-303-086) with your county assessor. Attach your DD-214 and a VA or military disability certificate dated within the last 3 years (or a physician's certificate updated every year). Surviving spouses attach the DD-214, marriage or partnership certificate, and the death certificate.
April 1 before the tax year (Oregon's tax year starts July 1). If you buy the home after March 1 and before July 1, file within 30 days of buying. A physician-certified veteran who had the exemption last year and is told by the assessor that no new claim was filed may file by May 1 with a $10 late fee. If the VA certifies your disability late, file within 6 months of the notice to claim up to 3 prior tax years.
Renewal
One-time if certified by the VA or the military (file again only if ownership or use changes). Every year if certified by a private physician.
Property Tax Deferral for Disabled and Senior Homeowners
Not an exemption: the state pays your county property taxes every November 15 as a loan. It is repaid with 6% simple interest when the home is sold, you die (unless a qualifying spouse continues), or you leave the program. A lien is placed on the home.
Who qualifies
As of April 15, 2026: you are 62 or older, or receive (or can receive) federal Social Security Disability benefits; you own the home with a recorded deed and have owned and lived in it for the last 5 full years (exceptions for downsizing from a deferred home); 2025 household income is $70,000 or less; net worth is under $500,000 (not counting the home); you have homeowners insurance; you have no reverse mortgage (limited exceptions); and the home's real market value is under the county limit (or under the $301,000 statewide minimum cap for 2026).
Income limit
$70,000 household income for 2025 (2026 program year); net worth under $500,000
How to apply
File the application in the 2026 deferral booklet (or online) with your county assessor. Attach your 2025-26 property tax statement and, for the disabled program, your Social Security Disability award letter. Tell your mortgage company if it pays taxes from escrow.
January 1 to April 15, 2026. Late applications April 16 to December 1 with a fee of 10% of the tax ($20 minimum, $180 maximum for 2026).
Renewal
No yearly application, but every two years after approval you must recertify on the form the Department of Revenue mails you; if you do not, the account becomes inactive and you pay the tax yourself.
Removes part of your primary home's assessed value for each tax year in which you served at least one day of qualifying service. The amount was $60,000 of assessed value in 2005 and rises 3% each year.
Who qualifies
Members of the Oregon National Guard or a military reserve who are ordered to federal active duty (Title 10) or deployed under the Emergency Management Assistance Compact for at least 179 consecutive days. Regular active-duty service members do not qualify. If the service member dies during the service, the lawful occupant of the home may claim it.
How to apply
File form 150-303-084 with your county assessor, attaching your military orders or other proof of the qualifying service.
No. The veteran exemption does not move from one property to another; file a new claim for a new home. For deferral, a downsizing exception lets you move from a deferred home to a cheaper one without the 5-year rule (DOR booklet).
Is there a cap on value increases?
Yes, for all property (not just homes): under Measure 50 (Oregon Constitution Art. XI, Sec. 11) a property's maximum assessed value generally cannot grow more than 3% a year, except for new construction or improvements. Taxes are figured on the lower of maximum assessed value or real market value.
Good to know in Oregon
Oregon has no general homestead exemption and no exemption based only on age or income; the senior/disabled help is a tax deferral (loan), not an exemption.
Deferral participants must recertify every two years; missing it makes the account inactive (Oregon DOR).
The veteran exemption amounts rise 3% every year: $27,092 / $32,512 for 2026 (DOR publication 150-310-676).
Savings estimate for Oregon
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Oregon
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Oregon
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Oregon
Is there a homestead exemption in Oregon?
Our research found no general homestead exemption that every Oregon homeowner can claim. Oregon does have the breaks listed on this page, for example for seniors, veterans or people with disabilities.
Are there property tax breaks for seniors in Oregon?
Property Tax Deferral for Disabled and Senior Homeowners: Not an exemption: the state pays your county property taxes every November 15 as a loan. It is repaid with 6% simple interest when the home is sold, you die (unless a qualifying spouse continues), or you leave the program. A lien is placed on the home.
Do disabled veterans get a property tax exemption in Oregon?
Disabled Veteran or Surviving Spouse Property Tax Exemption: Removes $27,092 of your home's assessed value from tax, or $32,512 if the VA or the military certifies your disabilities as service-connected and 40% or more (January 2026 DOR amounts). A surviving spouse or partner gets the higher amount if the veteran died of a service-connected injury or illness, or the veteran received the higher exemption for at least one year. The amounts rise 3% each year.
Can I move my exemption to a new home in Oregon?
No. The veteran exemption does not move from one property to another; file a new claim for a new home. For deferral, a downsizing exception lets you move from a deferred home to a cheaper one without the 5-year rule (DOR booklet).
Is there a limit on how fast my home's taxable value can rise in Oregon?
Yes, for all property (not just homes): under Measure 50 (Oregon Constitution Art. XI, Sec. 11) a property's maximum assessed value generally cannot grow more than 3% a year, except for new construction or improvements. Taxes are figured on the lower of maximum assessed value or real market value.
Where do I apply for property tax exemptions in Oregon?
Your county assessor handles exemption claims and takes property tax deferral applications (which it forwards to the Oregon Department of Revenue). Oregon has no general homestead exemption and no exemption based only on age or income.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.