Exemptions

Tax Exemptions

Application forms and instructions are available on the Applications / Forms pages.

Oregon laws provide a property tax exemption for property owned or being purchased by certain qualifying organizations. The most common qualifying entities are:

  • Benevolent
  • Charitable organizations
  • Fraternal
  • Literary
  • Religious
  • Scientific institutions

Criteria

Property for which an exemption is requested must be actively occupied and used by the organization in a way that furthers its stated purpose. The property must also be reasonably necessary. Any portion of the property that does not meet these criteria is subject to assessment and taxation the same as all other taxable property.

Other Properties That Qualify for Exemptions

Certain leased property, real and personal, may also qualify for an exemption. The property tax exemptions explained in this circular are not automatic. The institution or organization claiming the exemption must file an application with the county assessor.

How to Claim the Exemption

The exemption is not automatic.  Applications must be filed on or before April 1st of the assessment year for which the exemption is requested. All real and personal property must be identified in the application. If the use of the property changes, or if the property is acquired after March 1st and before July 1st, the application may be filed within 30 days of acquisition or change of use. If the application is not filed on time it may be filed no later than December 31st if a late filing fee of $200 or one-tenth of 1% of the assessed value of the property, whichever is greater, accompanies the application.

Addition or Modification to Structure

It's not necessary to reapply each year. However, if ownership, occupancy, or use of the property changes or there is an addition or modification to structure, a new application must be filed. If a new application is not filed, the exemption will terminate.

Veteran's Property Tax Exemption

If you are a 40% or more disabled (service or non-service-connected) veteran or surviving spouse of a veteran, you may be entitled to a Veteran's property tax exemption. The filing period is between January 1 and April 1.

Veteran Exemption Circular

Requirements

You must meet one of the requirements listed:

  • Be a surviving spouse of a veteran who has not remarried
  • Be a veteran who is 40% or more disabled as certified by a physician (yearly filing requirements)
  • Be a veteran who is officially certified by the U.S. Department of Veterans Affairs or any branch of the United States armed forces as being 40% or more disabled

Additional Requirements

You must meet both of the following requirements:

  • If you are a disabled veteran, but not certified by the armed forces, you will also need to meet an income limit. Gross income cannot be more than 185% of the federal poverty levels. You will need to apply yearly.
  • You must own and live on the property. Buyers with recorded contracts and life estate holders are considered owners. Temporary absences due to vacation, travel or illness do not disqualify you from the program.

Amount of the Exemption

For 2019, the basic exemption for a non-service-connected disabled veteran or their surviving spouse is $22,028 of Assessed Value. The exemption for a service-connected disability is $26,435 of Assessed Value. These amounts increase each year by 3%.

Contact

If you have questions or wish to file, you can contact our office at 541-440-4222 and ask for assistance with the Veteran's Tax Exemption.