Oregon Property Tax Relief: Exemptions & How to File
Oregon has 4 main property tax relief programs, administered through your County Assessor. Filing is free.
Biggest benefit
$32,512 of homestead assessed value exempted for a service-connected disability, or $27,092 for a non-service-connected (physician-certified) disability, for the 2026-2027 tax year. The exemption amount increases 3% each year.
Earliest common deadline
April 1
Not sure what you qualify for? Take the 2-minute screener →
Never pay to file a property tax exemption
Applying for a homestead, senior, veteran, or disability exemption is always free through your County Assessor. You do not need a middleman, and no one can file it "faster" for a fee.
Be skeptical of official-looking letters offering to file your homestead exemption, "designate" your homestead, or send you a copy of your deed for $50–$200. These are private solicitations, not government notices. When in doubt, contact your County Assessor directly using the phone number on your tax bill.
Oregon property tax relief programs
Amounts, eligibility, deadlines, and the official source for each program.
| Program | Benefit | Who qualifies | Deadline | Source |
|---|---|---|---|---|
| Disabled Veteran or Surviving Spouse Property Tax ExemptionVeteran | $32,512 of homestead assessed value exempted for a service-connected disability, or $27,092 for a non-service-connected (physician-certified) disability, for the 2026-2027 tax year. The exemption amount increases 3% each year. | Certified by the U.S. Department of Veterans Affairs or a branch of the Armed Forces as 40% or more disabled, or certified each year by a licensed physician as 40% or more disabled. Service-connected disabled veterans qualify for the higher amount. · Must be an Oregon resident who owns and lives in the home as a primary residence (homestead). Surviving spouses/registered domestic partners qualify if they have not remarried or entered a new domestic partnership. | April 1 | Official source ↗ORS 307.250 to 307.283Form OR-VET (150-303-086), Disabled Veteran or Surviving Spouse Exemption Claim ↗ |
| Active Duty Military Service Member's ExemptionVeteran | Exemption of a portion of the homestead's assessed value. The exemption began at $60,000 of assessed value in 2005 and increases 3% each year. | Oregon resident who owns and lives in the home as a primary residence (except while away on military service), serving in the Oregon National Guard or a military reserve force and ordered to federal active duty under Title 10 or deployed under the Emergency Management Assistance Compact (EMAC) on or after January 1, 2005, for at least 179 consecutive days. | August 1 | Official source ↗ORS 307.286Form 150-303-084, Oregon Active Duty Military Service Member's Exemption Claim ↗ |
| Property Tax Deferral for Disabled and Senior HomeownersTax Deferral | The State of Oregon pays your county property taxes (on November 15 each year); the deferred taxes plus 6% simple annual interest become a lien that is repaid when the home is sold, ownership changes, the owner moves, or the owner dies. | Age 62+ · Disabled applicants (any age) must be receiving or eligible to receive federal Social Security Disability (SSD) benefits. Senior applicants must be at least 62 years old. · Income: $70,000 household income limit for 2026 (all taxable and non-taxable income of applicants and spouses residing in the home for the prior calendar year) · Must own and have lived in the homestead as a primary residence for the preceding five years, have a net worth under $500,000 (excluding the homestead and personal property), and meet real market value limits. Applicants who owned the home less than the required period may qualify if the homestead RMV is below the county thresholds (RMV minimum cap $301,000 for 2026). | April 15 | Official source ↗ORS 311.666 to 311.701Form OR-PTDA (150-490-014), Property Tax Deferral Application ↗ |
| Measure 50 Maximum Assessed Value LimitationAssessment Freeze | Growth of a property's Maximum Assessed Value (MAV) is capped at 3% per year. Taxable assessed value is the lesser of the MAV or the property's real market value. Measure 5 also caps taxes at $5 per $1,000 of real market value for schools and $10 per $1,000 for general government. | Applies automatically to all taxable real property in Oregon; no ownership, age, or income requirement and no application. | Deadline varies — confirm locally | Official source ↗Or. Const. art. XI, § 11 (Measure 50); ORS 308.146 |
For veterans
In most states a higher VA disability rating unlocks a larger — often total — property tax exemption.
Trusted Resources
Trusted tools to help you claim what you've earned
VA Claims Academy
A 100% VA disability rating unlocks full property tax exemptions in most states. VA Claims Academy helps veterans pursue the rating increases they may be owed.
Visit VA Claims Academy →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
For seniors
Planning ahead protects your exemption and your home.
Trusted Resources
Trusted tools to help you claim what you've earned
CareSifter — Find trusted senior care
Property tax relief is one piece of aging in place affordably. CareSifter helps families compare in-home care, assisted living, and senior services.
Explore CareSifter →*Trust & Will — Estate planning made simple
Keeping a homestead exemption in the family often depends on how the home is titled. Trust & Will makes wills, trusts, and transfer-on-death deeds affordable and online.
Start with Trust & Will →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
Oregon property tax relief FAQ
What property tax exemptions are available in Oregon?
Oregon offers 4 main property tax relief programs: Disabled Veteran or Surviving Spouse Property Tax Exemption, Active Duty Military Service Member's Exemption, Property Tax Deferral for Disabled and Senior Homeowners, Measure 50 Maximum Assessed Value Limitation. Each is administered through your County Assessor.
How do I apply for a property tax exemption in Oregon?
You apply through your County Assessor — for free. Most exemptions require a one-time application by the deadline; check each program for its form and cutoff date. You never need to pay a third party to file.
Is filing for a Oregon property tax exemption free?
Yes. Filing is always free through your County Assessor. Letters offering to file your homestead exemption for a fee are private solicitations, not government notices.
Compare Oregon to other states by relief type
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