Question 1

What is the homestead exemption in Oregon?

Accepted Answer

The Oregon Department of Revenue states that Oregon has no statewide general homestead exemption and no exemptions based solely on age or income. The main protection for homeowners is the constitutional limit on growth of maximum assessed value (see assessment_limit). Disabled veterans and surviving spouses can exempt part of their homestead's assessed value, and disabled or senior homeowners may defer their taxes.

Question 2

How do you apply for a homestead exemption in Oregon?

Accepted Answer

Exemption and deferral claims are filed with the county assessor where the property is located. The disabled veteran or surviving spouse exemption is not automatic and does not transfer to another property; file claim form 150-303-086 with the county assessor. It does not have to be refiled each year unless the disability is certified by a licensed physician, but a new claim is required by April 1 after a change in ownership or use. The senior and disabled deferral application is also filed with the county assessor; participants recertify every two years rather than reapplying.

Question 3

When is the deadline to apply for a homestead exemption in Oregon?

Accepted Answer

Veteran exemption: on or before April 1 preceding the tax year claimed; if the home is acquired after March 1 and before July 1, within 30 days after acquisition. Physician-certified veterans who had the exemption the prior year and are notified they did not refile may file late by May 1 with a $10 fee. Senior/disabled deferral: January 1 through April 15, or late from April 16 through December 1 with a fee of 10% of the taxes on the last statement (minimum $20, maximum $180).

Question 4

Do seniors get a property tax exemption in Oregon?

Accepted Answer

Property Tax Deferral for Disabled and Senior Homeowners: the state pays the county property taxes on November 15 each year and places a lien on the home, and on disqualification or cancellation the taxes paid, 6% annual interest and lien recording costs must be repaid before the lien is released. For 2026, as of April 15 an applicant must be 62 or older (or disabled and receiving or eligible for federal Social Security Disability benefits), own the home by recorded deed (not in an irrevocable trust or life estate), have owned and lived in it for the last five full years (with medical-absence and downsizing exceptions), carry fire and casualty insurance, have 2025 household income not over $70,000, have net worth under $500,000 (excluding the home and personal property), generally have no reverse mortgage, and have a home under the county real market value limit or $301,000, whichever is greater.

Question 5

Do disabled veterans pay property tax in Oregon?

Accepted Answer

A disabled veteran (or the surviving spouse or registered domestic partner) who owns and lives in the homestead may exempt $27,092 or $32,512 of its assessed value (figures in the January 2026 publication; the amount rises 3% each year). The $27,092 exemption requires VA or armed forces certification of disabilities of 40% or more, or physician certification of 40% or more each year with total gross income in the prior year no more than 185% of the federal poverty guideline; an unremarried surviving spouse or partner may also qualify. The $32,512 exemption requires certification of service-connected disabilities of 40% or more, or a surviving spouse or partner whose veteran died of a service-connected injury or illness or had received at least one year of the larger exemption. The exemption applies first to the home, then to taxable personal property.

Question 6

Is there a property tax exemption for people with disabilities in Oregon?

Accepted Answer

Oregon has no general property tax exemption for non-veteran disability. Homeowners who are disabled and receiving or eligible to receive federal Social Security Disability benefits can use the Property Tax Deferral for Disabled and Senior Homeowners program (same requirements as seniors apart from age, with a copy of the disability award letter).

Question 7

How much can a home's assessed value go up each year in Oregon?

Accepted Answer

Property is taxed on its assessed value, the lower of real market value or maximum assessed value (MAV). MAV is the greater of 103% of the prior year's assessed value or 100% of the prior year's MAV, so it generally grows no more than 3% a year. It can increase more for new construction or improvements above thresholds, partition or subdivision, rezoning, omitted property, or disqualification from an exemption or special assessment.

Question 8

What property tax relief programs does Oregon offer?

Accepted Answer

Besides the veteran exemption and the senior/disabled deferral, the Department lists an exemption for deployed Oregon National Guard or Reserve members' primary residences and special assessments (lower assessed values) for property such as a homestead rebuilt after the 2020 wildfires, historic property, farm and forest land, and conservation easements.

Question 9

How do you appeal a property tax assessment in Oregon?

Accepted Answer

The tax statement mailed in October is also the value notice. Appeals generally start with a petition to the county Property Value Appeals Board (PVAB), filed with the county clerk between the date tax statements are mailed and December 31 (next business day if it falls on a weekend or holiday). The appeal must be based on value, not the amount of taxes. A PVAB decision may be appealed to the Magistrate Division of the Oregon Tax Court within 30 days after the board's order is mailed or delivered.

Question 10

When are property taxes due in Oregon?

Accepted Answer

At least one-third of the tax must be paid by November 15 to avoid interest, with further one-third payments by February 15 and May 15. Paying in full by November 15 earns a 3% discount, and paying two-thirds by November 15 earns a 2% discount on the amount paid. Late installments are charged interest at 1.33% per month (16% annually). Installments are not allowed when the total bill is under $40.

Homestead exemption	The Oregon Department of Revenue states that Oregon has no statewide general homestead exemption and no exemptions based solely on age or income. The main protection for homeowners is the constitutional limit on growth of maximum assessed value (see assessment_limit). Disabled veterans and surviving spouses can exempt part of their homestead's assessed value, and disabled or senior homeowners may defer their taxes. Source: Oregon Department of Revenue, Property tax exemptions
How to apply	Exemption and deferral claims are filed with the county assessor where the property is located. The disabled veteran or surviving spouse exemption is not automatic and does not transfer to another property; file claim form 150-303-086 with the county assessor. It does not have to be refiled each year unless the disability is certified by a licensed physician, but a new claim is required by April 1 after a change in ownership or use. The senior and disabled deferral application is also filed with the county assessor; participants recertify every two years rather than reapplying. Deferral: https://www.oregon.gov/dor/forms/FormsPubs/pub-or-ptd_490-015.pdf Source: Oregon Department of Revenue, Disabled Veteran or Surviving Spouse Property Tax Exemption (Jan. 2026); Publication OR-PTD (2026)
Application deadline	Veteran exemption: on or before April 1 preceding the tax year claimed; if the home is acquired after March 1 and before July 1, within 30 days after acquisition. Physician-certified veterans who had the exemption the prior year and are notified they did not refile may file late by May 1 with a $10 fee. Senior/disabled deferral: January 1 through April 15, or late from April 16 through December 1 with a fee of 10% of the taxes on the last statement (minimum $20, maximum $180). Deferral: https://www.oregon.gov/dor/forms/FormsPubs/pub-or-ptd_490-015.pdf Source: Oregon Department of Revenue, Disabled Veteran or Surviving Spouse Property Tax Exemption; Publication OR-PTD
Limits on assessment increases	Property is taxed on its assessed value, the lower of real market value or maximum assessed value (MAV). MAV is the greater of 103% of the prior year's assessed value or 100% of the prior year's MAV, so it generally grows no more than 3% a year. It can increase more for new construction or improvements above thresholds, partition or subdivision, rezoning, omitted property, or disqualification from an exemption or special assessment. MAV definition: https://www.oregon.gov/dor/forms/formspubs/how-to-appeal-your-property-value_303-668.pdf Source: Oregon Department of Revenue, Real Property Assessment and Taxation (150-303-670, rev. 07-10-24)

Senior exemptions and freezes	Property Tax Deferral for Disabled and Senior Homeowners: the state pays the county property taxes on November 15 each year and places a lien on the home, and on disqualification or cancellation the taxes paid, 6% annual interest and lien recording costs must be repaid before the lien is released. For 2026, as of April 15 an applicant must be 62 or older (or disabled and receiving or eligible for federal Social Security Disability benefits), own the home by recorded deed (not in an irrevocable trust or life estate), have owned and lived in it for the last five full years (with medical-absence and downsizing exceptions), carry fire and casualty insurance, have 2025 household income not over $70,000, have net worth under $500,000 (excluding the home and personal property), generally have no reverse mortgage, and have a home under the county real market value limit or $301,000, whichever is greater. Source: Oregon Department of Revenue, Publication OR-PTD, Property Tax Deferral for Disabled and Senior Homeowners (2026; rev. 08-21-25)
Veteran exemptions	A disabled veteran (or the surviving spouse or registered domestic partner) who owns and lives in the homestead may exempt $27,092 or $32,512 of its assessed value (figures in the January 2026 publication; the amount rises 3% each year). The $27,092 exemption requires VA or armed forces certification of disabilities of 40% or more, or physician certification of 40% or more each year with total gross income in the prior year no more than 185% of the federal poverty guideline; an unremarried surviving spouse or partner may also qualify. The $32,512 exemption requires certification of service-connected disabilities of 40% or more, or a surviving spouse or partner whose veteran died of a service-connected injury or illness or had received at least one year of the larger exemption. The exemption applies first to the home, then to taxable personal property. Source: Oregon Department of Revenue, Disabled Veteran or Surviving Spouse Property Tax Exemption (Jan. 2026), ORS 307.250-307.283
Disability exemptions	Oregon has no general property tax exemption for non-veteran disability. Homeowners who are disabled and receiving or eligible to receive federal Social Security Disability benefits can use the Property Tax Deferral for Disabled and Senior Homeowners program (same requirements as seniors apart from age, with a copy of the disability award letter). Deferral: https://www.oregon.gov/dor/forms/FormsPubs/pub-or-ptd_490-015.pdf Source: Oregon Department of Revenue, Property tax exemptions; Publication OR-PTD
Other relief (credits, deferrals, circuit breakers)	Besides the veteran exemption and the senior/disabled deferral, the Department lists an exemption for deployed Oregon National Guard or Reserve members' primary residences and special assessments (lower assessed values) for property such as a homestead rebuilt after the 2020 wildfires, historic property, farm and forest land, and conservation easements. Source: Oregon Department of Revenue, Property tax exemptions

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