Oregon · 2026
Oregon property tax exemptions
✓ Verified August 2026 against official county pages — 3 sources linked below.
Exemptions lower the value your taxes are figured on — for most homeowners they're the easiest money on this page. Nearly every one has a filing date, though, and missing it usually costs you a year. The statewide programs and their deadlines are below; many counties and cities layer their own versions on top.
| Exemption | Deadline to file | What it's worth |
|---|---|---|
| Disabled veteran or surviving spouse exemption | File with the county assessor (generally by April 1) | Exempts an indexed slice of assessed value for qualifying disabled veterans and surviving spouses (larger for service-connected disability) |
| Senior and disabled citizen deferral | Apply January 1 – April 15 | The state pays the property taxes for qualifying homeowners 62+ or disabled (income and equity tests); repayment with interest comes from the estate or sale |
65 or older?
Start with the Senior and disabled citizen deferral — The state pays the property taxes for qualifying homeowners 62+ or disabled (income and equity tests); repayment with interest comes from the estate or sale. Deadline: Apply January 1 – April 15.
Comparing states? Every state's senior program is in the senior property tax exemptions by state table.
How to file
Disabled veteran or surviving spouse exemption: Annual or one-time filing depending on the program tier; VA documentation required.
Senior and disabled citizen deferral: Application through the county assessor to the Oregon DOR deferral program.
Amounts and dates above are the statewide baseline — where counties or cities run their own versions, the local deadline and paperwork can differ. Confirm with your county assessor before relying on a date.
Exempted and still think the bill is high? The next lever is the value itself: how to appeal in Oregon.
Common questions
- Does Oregon have a senior property tax exemption?
- Yes — Senior and disabled citizen deferral. The state pays the property taxes for qualifying homeowners 62+ or disabled (income and equity tests); repayment with interest comes from the estate or sale. Deadline: Apply January 1 – April 15.
- Do Oregon exemptions apply automatically?
- Most don't — nearly every program starts with an application, and some must be renewed. Missing the filing window usually means waiting a year, so if you live in the home you own, check what you've claimed before anything else. Confirm details with your county assessor.
Sources
Every fact on this page comes from an official page. Check them yourself:
- Oregon DOR — Maximum Assessed Value manual (Measure 50) — checked 2026-08-12
- Jackson County OR — property tax appeals / Measure 50 — checked 2026-08-12
- Clackamas County — Measures 5 & 50 — checked 2026-08-12