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Oregon laws provide for a variety of property tax exemptions for both qualifying individuals and certain organizations. Each type of exemption has specific qualifications. Property tax exemptions are not automatic. Application for exemption must be made between January 1 and April 1 or April 15 of the year for which the exemption is being requested, depending on the type of exemption requested.
If you are a veteran with a 40% disability, or the surviving spouse of a veteran, you may qualify for this exemption. If you are a qualifying veteran or a surviving spouse and live in your home, you may apply for and receive the exemption. An application must be made no later than April 1st of the year for which the exemption is being requested. For further information please contact the Assessor’s office at 541-440-6184.
A veteran must have been a member of the United States armed forces who was discharged or released under honorable conditions. In addition, the veteran must meet one of these requirements:
The Oregon Legislature set up programs that allow qualifying property owners to delay paying property taxes on their residences, including Manufactured Structures, houseboats, multifamily, and income-producing properties.
If you qualify for one of the deferral programs, the state will pay your property taxes to the county. A lien will be placed on your property. You will be charged lien recording fees, which are deferred. Interest on the deferred taxes, at 6% per year, is also deferred. The taxes must be paid, with interest, when the owner dies or sells the property, moves, or changes ownership.
There are two deferral programs, one of which you may qualify for. The disabled citizen’s deferral is for Oregon homeowners, under the age of 62, who are collecting federal Social Security benefits. The senior citizens’ deferral is for Oregon homeowners, over the age of 62.
To qualify for either deferral program, your total household income must be less than $32,500 for the preceding year. Household income includes both taxable and nontaxable income, including Social Security and pensions. The income limit may change each year.
Please contact the Assessor’s office at 541-440-6184 for the necessary applications and any additional information you may need.
Qualifying non-profit organizations may have their property taxes canceled. The most common qualifying entities are:
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. The exemption is not automatic. An application must be filed with the Assessor between January 1 and April 1; unless purchased prior to July 1 in which the applicant shall file within 30 days of acquisition or change of use.
Certain leased property, real and personal, may also qualify for exemption with similar deadlines. For more information go to Property Tax Forms or contact the Assessor’s office at 541-440-4222.
No. The land must be in use, or groundwork and foundation started, by June 30 of the year applied for.
If the start date is before July 1 you have 30 days from the start/sign date to apply for the exemption.