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Oregon Homestead Property Tax Exemption for Disabled Veterans and Surviving Spouses

Local Oregon county assessor, under Oregon Department of Revenue rules
$26,303 of homestead assessed value exempt from property tax

You can take $26,303 off the assessed value of the home you own and live in before property tax is worked out. The exemption is applied first to the home and then to any taxable personal property. A registered domestic partner counts the same as a spouse.

Check eligibility

How to apply

File a claim with the county assessor where the property is, not with the state. Use the Oregon Veteran or Surviving Spouse Exemption Claim Form. For help, call 503-378-4988 or 800-356-4222, or email questions.dor@oregon.gov.

What you'll need

Your discharge paperwork, proof of U.S. citizenship, proof you own and live at the property, and your VA disability rating letter or a licensed physician’s annual certification. A surviving spouse or registered domestic partner also needs the marriage or partnership record and the veteran’s death certificate.

Eligibility

  • You own and live at the Oregon homestead property
  • You are a U.S. citizen who served in the U.S. Armed Forces and was discharged or released under honorable conditions, or you are the unremarried surviving spouse or registered domestic partner of such a veteran
  • The veteran served at least 91 consecutive days beginning on or before January 31, 1955, served at least 179 consecutive days beginning after January 31, 1955, served less than 179 days and was discharged because of a service-connected disability, served 178 days or less and has a VA disability rating, served at least one day in a combat zone, received a combat or campaign ribbon or expeditionary medal, or receives a nonservice-connected pension from the VA
  • You have a 40 percent or greater disability rating from the VA, or you are certified each year by a licensed physician as 40 percent or more disabled and your total gross income is no more than 185 percent of the Federal Poverty Level Guidelines, or you are the unremarried surviving spouse or registered domestic partner of an eligible deceased veteran

Source

Official source