Oregon · Property tax exemptions for veterans · Updated Oct 2026

Oregon property tax exemptions for veterans (2026)

Every statewide property tax break for veterans in Oregon that our guide lists, from disabled-veteran exemptions to breaks for surviving spouses. What each is worth, the VA rating it needs, the deadline and how to apply.

Short answer

The main property tax break for veterans in Oregon is the 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).

Worth
$27,092
VA rating
40% or higher
Income limit
Only for veterans certified by a private physician : total gross income in the prior year…
Deadline
April 1

Property tax breaks for veterans in Oregon

Disabled veterans

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.
Deadline
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.
Law
ORS 307.250-307.283

Source: official page

How to apply, step by step

Disabled Veteran or Surviving Spouse Property Tax Exemption

  1. File the Disabled Veteran or Surviving Spouse Exemption Claim (form 150-303-086) with your county assessor.
  2. 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).
  3. Surviving spouses attach the DD-214, marriage or partnership certificate, and the death certificate.

Form: Disabled Veteran or Surviving Spouse Exemption Claim, 150-303-086

Deadline: 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.

Savings estimate for Oregon

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Filled in when the exemption is a fixed dollar amount. You can change it.

Oregon median effective rate: 0.81% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective 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). It is a statewide middle value; local rates differ a lot.

An estimate, not a bill. Nothing you type here is sent anywhere.

Eligibility finder for Oregon

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Pre-set for veterans: you own and live in the home and are a veteran. Add your VA rating, and change any answer.

Leave empty if you'd rather not say.

Your combined service-connected rating. Leave empty if you have none.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

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.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about veterans property tax breaks in Oregon

Who qualifies for property tax breaks for veterans in Oregon?

Disabled Veteran or Surviving Spouse Property Tax Exemption: 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.

Is there an income limit for veterans' property tax breaks in Oregon?

Disabled Veteran or Surviving Spouse Property Tax Exemption: 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.

When is the deadline for veterans to apply in Oregon?

Disabled Veteran or Surviving Spouse Property Tax Exemption: 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.

Do veterans have to reapply every year in Oregon?

Disabled Veteran or Surviving Spouse Property Tax Exemption: 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.

Where do veterans apply for property tax breaks 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. For the Disabled Veteran or Surviving Spouse Property Tax Exemption: File the Disabled Veteran or Surviving Spouse Exemption Claim (form 150-303-086) with your county assessor.

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