Oregon has over 100 exemption programs
A property tax exemption is a legislatively approved program that relieves qualified individuals or organizations from all or part of their property taxes.
Exemptions can be either full or partial, depending on the program requirements and the extent to which the property is used in a qualifying manner.
In lieu of a property tax exemption, some property may qualify for a special assessment based on the type of property and its use. Examples of special assessment programs include rebuilt homestead following 2020 wildfire (2024 SB 1545), historic property, farmland, forest land, and conservation easements. Talk to your county assessor if you think you might qualify for a special assessment.
At present Oregon has no statewide general homestead exemption or exemptions based solely on age and/or income. Disabled or senior homeowners may qualify for Oregon's tax deferral program. Refer to the Department of Revenue's Senior and Disabled Property Tax Deferral Program webpage for more information about the program and who to contact.
A complete list of exemption and special assessment programs can be found in the Property Tax Section (Chapter 2) of the current Tax Expenditure Report. Forms for some programs can be obtained from the property tax section of the Forms and Publications Library or your county assessor office.
Some of the more common exemption programs available include:
Disabled Veteran or Surviving Spouse Property Tax Exemption: If you're a disabled veteran or the surviving spouse or registered domestic partner of a veteran, you may be entitled to exempt a portion of your homestead property's assessed value from property taxes. More information can be found in the Disabled Veteran or Surviving Spouse Property Tax Exemption Publication or claim form.
Active-Duty Military Exemption: Members of the Oregon National Guard or Reserve who are deployed may be entitled to exempt a portion of the assessed value of their primary residence from property taxes. More information can be found on the Oregon Active Military Service Member's Exemption Claim form.
Commercial Facilities Under Construction: Qualified commercial construction projects in progress as of January 1 may be eligible for exemption. More information can be found on the Application for Cancellation of Assessment on Commercial Facilities Under Construction.
Enterprise Zone Exemption: The Enterprise Zone is a statewide exemption program where qualifying commercial and industrial businesses in certain areas of the state can receive a property tax exemption on new or remodeled property, business personal property, and/or machinery and equipment. The exemption from local property taxes can be for up to three or five years in a standard zone, and up to 15 years in a rural zone. More information can be found on Business Oregon's Enterprise Zones webpage.
Property of Charitable and Religious Organizations: Property owned or being purchased by certain qualifying organizations may be eligible for a property tax exemption. The most common qualifying entities include religious, fraternal, literary, benevolent, or charitable organizations, as well as scientific institutions and schools. The exempt property must be reasonably necessary and used in a way to achieve the organization's purpose. Any portion of the property that does not meet the requirements of the exemption program is taxable. More information can be found in our Property Tax Exemptions for Specified Organizations publication.