Senior, Veteran and Disability Property Tax Relief in Oregon

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.

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.

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).

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.