Oregon property-tax guide • reviewed September 2, 2026
Oregon Homestead Exemption: Rules, Savings, Deadlines, Deferral, Veteran Exemptions and Filing Steps
Oregon’s homestead exemption is commonly misunderstood because Oregon does not have a broad statewide property-tax homestead exemption for every owner-occupied home.
Instead, Oregon homeowners may qualify for targeted property-tax relief such as the Disabled Veteran or Surviving Spouse Property Tax Exemption, the Property Tax Deferral for Disabled and Senior Homeowners, or the Active-Duty Military Service Member’s Exemption.
Oregon also has a separate legal homestead exemption under ORS 18.395 that protects a portion of home equity from certain judgments. That legal protection is not the same thing as a property-tax exemption.
Fast answer
Oregon Homestead Exemption Quick Facts
If you are searching “Oregon homestead exemption” for lower property taxes, start with your county assessor. If you are searching for protection from creditors, read the legal homestead section and speak with a qualified legal professional.
Where to go
Oregon Homestead Offices, Address, Phone Numbers and Map
County Assessor / Assessment & Taxation Office
Best for: property tax exemptions, disabled veteran claims, active-duty military claims, deferral application intake, RMV/MAV/assessed value, property records, and Property Value Appeals Board filing.
Where to file: the county where the homestead property is located.
Key warning: Oregon property-tax relief is normally not filed directly with a closing company, bank, mortgage servicer or private mailer.
Open Oregon County Assessor DirectoryOregon Department of Revenue — Property Tax Division
Best for: statewide property-tax guidance, forms, deferral unit, property-tax calendar, exemption programs, assessment law, local-government property-tax support and DOR contact rules.
Address: 955 Center St NE, Salem, OR 97301-2555
General phone: 503-378-4988 or 800-356-4222
Property taxation: 503-945-8278
Exemptions / tax calculation: 503-945-8293
Deferral unit: 503-945-8348
Open DOR Contact PageOregon Property Tax Deferral Unit
Best for: senior/disabled deferral application status, biennial recertification, payoff balance, lien release, cancellation, disqualification, mortgage/title company questions and Revenue Online deferral payments.
Phone: 503-945-8348
Fax: 503-945-8737
Email: deferral.unit@dor.oregon.gov
Mail payments to: Oregon Department of Revenue, Attn: Deferral Program, PO Box 14380, Salem, OR 97309-5075
Open Deferral ProgramCounty Tax Collector / Treasurer
Best for: tax statements, payments, installments, discounts, delinquent taxes, foreclosure timing, receipts and payoff details.
Important: the tax collector usually handles bill payment, while the assessor handles exemption and value questions.
Find County Tax OfficeCounty Property Value Appeals Board
Best for: formal appeal of real market value, assessed value, classification or certain exemption-related property-value issues.
Deadline: generally December 31.
Important: value appeals are based on property value, not on dissatisfaction with the total tax amount.
Open PVAB ContactsOregon Judicial Department
Best for: legal homestead exemption amount updates under ORS 18.395, garnishment/execution protection, court records and judgment procedures.
Important: legal homestead protection is not a property-tax savings application.
Open OJD Annual AdjustmentsMap: Oregon Department of Revenue
955 Center St NE
Salem, OR 97301-2555
This is the state revenue office. For a specific property-tax exemption or assessment issue, contact the county assessor where the home is located.
Content gaps fixed
Details Many Oregon Homestead Guides Miss
No broad statewide property-tax homestead exemption: Oregon DOR states Oregon currently has no statewide general homestead exemption or exemptions based solely on age and/or income.
“Homestead” can mean different things: Oregon property-tax relief, senior/disabled deferral, veteran exemptions and ORS 18.395 legal creditor protection are separate topics.
Deferral is a loan-like program: senior/disabled deferral does not erase taxes. The state pays the county, places a lien and charges annual interest.
Veteran exemption reduces assessed value: the disabled veteran/surviving spouse benefit exempts part of assessed value, not full market value for every veteran.
County assessor is the gatekeeper: most Oregon homestead-related property-tax applications start with the county assessor, even when DOR provides the statewide form.
April 1 and April 15 are different: disabled veteran/surviving spouse exemption uses April 1; senior/disabled deferral uses April 15.
Tax bill due dates are separate: November 15, February 15 and May 15 payment timing continues unless a deferral or correction changes payment responsibility.
RMV and MAV are not the same: Oregon property taxes use real market value, maximum assessed value and taxable assessed value rules under Measure 50.
Appeals are about value: Oregon DOR explains PVAB appeals are based on the property’s value, not simply the amount of taxes shown on the statement.
Legal homestead amounts changed: Oregon’s court system adjusts ORS 18.395 homestead protection amounts annually after 2024 changes.
Plain-English meaning
What “Oregon Homestead Exemption” Actually Means
In Oregon, the phrase “homestead exemption” can point to several different programs. Choosing the wrong meaning can lead to a missed deadline or the wrong office.
If your goal is lower Oregon property taxes, search by county assessor and the exact program name. If your goal is creditor or bankruptcy protection, search ORS 18.395 and Oregon Judicial Department adjustment amounts.
Qualification
Oregon Homestead Property-Tax Relief Rules
No general homeowner-only exemption
Owning and occupying an Oregon home does not automatically create a statewide property-tax homestead exemption.
Look for targeted programs such as veteran, active-duty military, senior/disabled deferral or local special assessment.
County assessor filing
Most property-tax exemptions are filed with the county assessor where the property is located.
County offices may have their own forms, online portals, drop boxes and document-upload requirements.
Owner and residence requirements
Programs using the word “homestead” generally require the applicant to own and live on the property.
Recorded contracts, life estates, trusts, manufactured homes and floating homes can have program-specific rules.
Assessed value matters
Many Oregon exemptions reduce assessed value, not real market value.
Tax savings depend on the local tax rate and the assessed value amount actually exempted.
Deferral has stricter financial rules
The senior/disabled deferral program uses age or disability, ownership, five-year residence, income, net worth, insurance, reverse mortgage and RMV limits.
It also creates a lien and repayment obligation.
Legal homestead is not tax relief
ORS 18.395 protects a portion of home equity from certain judgment collection actions.
It does not reduce your county tax bill.
Proof checklist
Documents Needed for Oregon Homestead Exemption and Property-Tax Relief
County account or map number
Find the property account number, map/tax lot number or assessor’s parcel number on your tax statement or county search.
Property tax statement
Use the current or most recent Oregon property tax statement to confirm RMV, MAV, assessed value, tax rate, exemptions and payment status.
Recorded deed
Deferral applicants must have a recorded deed in their name. Other exemption programs may also require ownership proof.
Residence proof
Prepare driver license, voter registration, utility, insurance, tax statement, occupancy statement or other proof requested by the assessor.
Deferral application booklet
Senior/disabled deferral applicants use the current OR-PTDA application and booklet instructions.
Household income records
For 2026 deferral, prepare records for all taxable and non-taxable household income of the applicant and spouse living in the home.
Homeowners insurance
Deferral applicants must have homeowners insurance that covers fire and other casualty.
Social Security disability award
Disabled deferral applicants must provide a federal Social Security disability award letter.
Veteran discharge documents
Disabled veteran exemption applicants should prepare DD214 or other military-issued documentation showing honorable discharge and service period.
Disability certification
Disabled veteran claims require VA, Armed Forces or licensed physician certification showing disability of 40% or more.
Surviving spouse records
Prepare marriage certificate or registered domestic partnership certificate, veteran death certificate, service documents and proof of no remarriage or new partnership.
Active-duty military orders
Active-duty military service member exemption applicants need orders or military-issued documentation showing qualified Title 10 or EMAC service.
Trust documents
Veteran exemption materials say property held in trust must be clearly identified as revocable for the specific property claimed.
Medical absence letter
Deferral applicants away from home for health reasons may need a healthcare-provider statement on letterhead.
Appeal evidence
For PVAB appeals, prepare comparable sales, appraisals, condition photos, repair estimates, property record errors and value analysis.
Legal homestead papers
For ORS 18.395 questions, prepare judgment, garnishment, bankruptcy, sale, lien, mortgage and court documents for legal review.
Oregon applications can involve income, Social Security disability, VA disability, discharge, spouse, death, mortgage and medical documents. Submit sensitive information only through official county, Oregon DOR, ODVA or court channels.
Filing workflow
How to Apply for Oregon Homestead Property-Tax Relief
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Identify which Oregon program fits.
Choose between disabled veteran/surviving spouse exemption, senior/disabled deferral, active-duty military exemption, or another county-administered exemption.
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Find the county assessor.
Use Oregon DOR’s county assessor directory and choose the county where the home is located.
Open County Assessor DirectoryAfter opening: follow the county link, then search the county site for Assessor, Exemptions, Veteran, Deferral, or Property Value Appeals Board. -
Search the property record.
Confirm owner name, property account number, RMV, MAV, assessed value, tax code area, prior exemptions and mailing address.
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Download the correct form.
Use the current DOR or county form for the program. Do not use an outdated PDF from a private website.
Open Oregon Forms LibraryAfter opening: search the form number or keyword, such as “veteran,” “deferral,” “active military,” or “property tax.” -
Attach program-specific proof.
Use deed, tax statement, disability award letter, VA letter, DD214, military orders, insurance, income worksheet, trust pages or medical letter as required.
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File with the county assessor by the correct deadline.
April 1, April 15, August 1 and December 31 can all matter depending on the program.
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Save delivery proof.
Keep confirmation number, stamped copy, email receipt, fax confirmation, certified-mail proof, or county-received date.
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Verify the next statement.
Check the tax statement after October 25 and confirm the exemption, deferral notation, tax amount, due dates and appeal rights.
Oregon property tax exemptions
Use this page first to confirm Oregon has no broad statewide general homestead exemption and to locate targeted programs.
Open Exemptions PageSenior / disabled deferral
Use this if you are 62 or older or disabled and want the state to pay current county property taxes as a deferred amount.
Open Deferral ProgramDates
Oregon Homestead Exemption Deadlines and Property Tax Dates
County assessors determine property value as of January 1 each year.
File the disabled veteran or surviving spouse claim with the county assessor on or before April 1 before the tax year claimed.
File the property tax deferral application with the county assessor by April 15 for timely filing.
For 2026, late deferral applications may be filed with the county through December 1 with a late fee.
If qualifying property is acquired during this period, file the veteran exemption claim within 30 days after acquisition.
File the active-duty military service member exemption by August 1 following the end of the tax year claimed.
Oregon tax statements are generally sent after October 25.
Full payment by November 15 generally earns a 3% discount; two-thirds payment generally earns a 2% discount.
If paying in thirds, the second installment is due February 15.
If paying in thirds, the final installment is due May 15.
File property value appeals with the county Property Value Appeals Board by December 31.
Approved deferral participants must recertify eligibility every two years when DOR sends the notice.
When a date falls on a weekend or holiday, county practice may shift the due date. Always confirm the active year’s deadline with the county assessor or tax collector before filing or paying.
Savings math
How Much Can Oregon Homestead Property-Tax Relief Save?
Oregon property taxes are calculated using local tax rates per $1,000 of assessed value, subject to constitutional limits, compression, bonded debt, special assessments and county calculations.
A property-tax exemption generally saves money by reducing taxable assessed value. A deferral does not erase tax; it delays payment and creates a state lien with interest.
Real Market Value is the assessor’s estimate of market value as of January 1.
Maximum Assessed Value generally grows by no more than 3% per year unless certain property changes occur.
Oregon generally taxes the lesser of RMV or MAV, called taxable assessed value.
Assessed-value exemption × local tax rate per $1,000 = estimated tax reduction.
Open Oregon exemption and deferral savings calculator
Exemption value used: $27,092.00
Estimated exemption savings: $487.66
Estimated deferred tax principal: $22,500.00
Estimated 6% simple interest: $6,750.00
Estimated deferral payoff before fees: $29,250.00
Senior and disabled homeowners
Oregon Property Tax Deferral for Disabled and Senior Homeowners
Oregon’s senior/disabled deferral program is one of the most important “homestead” property-tax relief options, but it is not a tax cancellation.
How it works
If approved, the Oregon Department of Revenue pays the county property taxes on November 15 each year.
A lien is placed on the property and the state becomes a security interest holder.
Age or disability
For 2026, the applicant must be 62 or older by April 15, or be disabled and receiving or eligible to receive federal Social Security disability benefits.
Disabled applicants must include the required SSDI award letter.
Ownership and five-year residence
The applicant must own the property with a recorded deed and generally must have owned and lived in the home for at least five full years ending April 15.
A downsizing exception may apply if the previous home was already in the deferral program.
2026 income limit
For 2026, household income for the prior 2025 calendar year must not exceed $70,000.
Household income includes taxable and non-taxable income of the applicant and spouse residing in the home.
Net worth limit
The applicant’s net worth must be less than $500,000.
The value of the home in the deferral program and personal property are not counted for this limit.
RMV limit
The home must be under the real market value limitation for the county or under the 2026 RMV minimum cap amount of $301,000, whichever is greater.
The limit depends partly on county median value and years of residence.
Insurance and mortgage rules
The applicant must have homeowners insurance covering fire and other casualty.
Reverse mortgage rules are limited and should be reviewed carefully before applying.
Repayment
Deferred taxes, 6% annual interest, lien recording/release costs and certain fees must be repaid before the lien is released.
Sale, ownership change, death, move-out, marriage/divorce and other events can affect the account.
Deferral program page
Use this for application, recertification, payoff, lien, cancellation and 2026 changes.
Open Deferral PagePublication OR-PTD
Use the 2026 booklet for eligibility, repayment, joint-owner rules, surviving spouse rules, mortgage instructions and filing calendar.
Open Deferral PublicationVeterans and military
Oregon Disabled Veteran, Surviving Spouse and Active-Duty Military Homestead Exemptions
Disabled Veteran or Surviving Spouse Exemption
Oregon’s 2026 DOR publication lists two possible exemption amounts: $27,092 or $32,512 of assessed value.
The amount increases 3% each year.
File with the county assessor where the property is located.
$27,092 category
Generally applies to a qualifying veteran certified by VA, the U.S. Armed Forces, or a licensed physician as having disabilities of 40% or more, or to certain surviving spouses/partners.
If physician-certified, an income limit based on 185% of Federal Poverty Level guidelines can apply.
$32,512 category
Generally applies when the veteran is officially certified as having service-connected disabilities of 40% or more.
It may also apply to certain surviving spouses/partners when the veteran died due to service-connected injury or illness or received at least one year of the maximum exemption.
Veteran filing deadline
File the claim with attached documentation on or before April 1 preceding the tax year claimed.
If property is acquired after March 1 and before July 1, file within 30 days after acquisition.
Veteran documents
Disabled veterans should prepare DD214 or other military-issued documentation plus disability certification from VA, Armed Forces, or a licensed physician.
Surviving spouses/partners should prepare service documents, marriage/partnership certificate and death certificate.
Trust rule
DOR’s veteran publication says property held in trust must be clearly identified as revocable by the applicant for the specific property claimed.
Contact the county assessor if title is not simple individual ownership.
Active-duty military exemption
Qualifying Oregon National Guard or reserve members serving under Title 10 or EMAC for more than 178 consecutive days may claim a residential assessed-value exemption.
Regular active enlistment or regular tour of duty does not qualify under the DOR form instructions.
Active-duty filing deadline
File Form 150-303-084 with the county assessor by August 1 following the end of the tax year claimed.
Attach military orders or other documentation showing qualified service.
Disabled veteran / surviving spouse publication
Use this official DOR publication for 2026 amounts, eligibility, filing dates and required documents.
Open Veteran PublicationDisabled veteran claim form
Use Form 150-303-086 when filing the property tax exemption claim.
Open Claim FormActive-duty military form
Use Form 150-303-084 for qualifying Guard or reserve active-duty claims.
Open Active-Duty FormOregon Department of Veterans’ Affairs
Use this for veteran tax-benefit overview and help finding a county veterans service officer.
Open ODVA Taxes PageLegal protection
Oregon Legal Homestead Exemption Under ORS 18.395
Oregon’s legal homestead exemption is a court and creditor-protection concept, not a county property-tax exemption.
What it protects
ORS 18.395 protects a portion of a qualifying homestead from sale on execution, judgment liens and certain liabilities, subject to exceptions.
The home must generally be the actual abode of the owner or certain family members.
2026–2027 adjusted amounts
For the period beginning July 1, 2026 and before July 1, 2027, the Oregon Judicial Department page lists $158,300 for a single judgment debtor and $316,700 for two or more judgment debtors in the same household.
Amounts can change annually.
Support / restitution exception
ORS 18.395 includes lower limits for certain child support, spousal support or restitution-related judgment debt situations.
Ask a lawyer before relying on the exemption in collection, bankruptcy or sale situations.
Proceeds after sale
Oregon law can extend protection to sale proceeds for a limited period when held with intent to buy another homestead.
Timing and tracing matter, so get legal advice before spending proceeds.
Not a tax savings program
Legal homestead protection does not reduce county property taxes.
For tax savings, use county assessor property-tax exemption or deferral programs.
Applies to some nontraditional homes
ORS 18.395 includes manufactured dwellings and floating homes in the legal homestead-protection context.
Property-tax classification may still have separate rules.
OJD annual adjustment page
Use this for current legal homestead protection amount updates.
Open OJD Adjustment PageORS 18.395
Use this statute for the legal homestead exemption text and limitations.
Open ORS Chapter 18Record decoder
How to Check Oregon Homestead Status on Property Records and Tax Statements
Account / map number: use this when contacting the assessor, tax collector, DOR deferral unit or PVAB clerk.
Owner name: compare the assessor record with your deed, recorded contract, trust or life estate documents.
Property address: should match the property used as the homestead, primary residence or qualifying residence.
Mailing address: update it if tax statements, deferral notices, recertification letters or appeal notices are going to the wrong place.
RMV: Real Market Value is the assessor’s estimate of market value.
MAV: Maximum Assessed Value is the Measure 50 value that generally cannot increase by more than 3% annually unless exceptions apply.
Assessed value: Oregon generally taxes the lesser of RMV or MAV.
Exemption line: veteran or military exemptions may appear as assessed-value reductions or exemption codes.
Deferral notation: approved deferral accounts should show county and DOR handling because the state pays the county tax.
Tax code area: local district mix affects tax rate and savings.
Compression: Measure 5 limits can reduce taxes when education or general-government categories exceed constitutional limits.
Special assessments: farmland, forestland, historic, conservation or wildfire rebuild programs can change valuation and tax treatment.
Start with the county assessor property search, then compare the county tax statement, exemption status, deferral status and payment record. If ownership is wrong, check county recorded documents.
Appeals and fixes
What If Oregon Homestead Relief Is Missing, Denied or the Value Is Too High?
A denied exemption, a deferral problem, a wrong ownership record, a high RMV and a tax-payment problem are separate issues.
Oregon valuation and assessment
Use this for RMV, MAV, assessed value, tax limits and county-assessor appeal guidance.
Open Assessment GuidePVAB contacts
Use this to find county Property Value Appeals Board contact details.
Open PVAB Contact ListHow to appeal your property value
Use this DOR publication for value appeal basics.
Open Appeal GuideTax Court after county process
Some appeals can continue beyond the county process. Deadlines and jurisdiction are strict.
Open Oregon Tax CourtLocal filing
Oregon Counties Where Local Filing Details Can Differ
Oregon uses statewide law, but counties manage property records, local filing methods, statement format, tax account numbers, payment portals, PVAB petitions and assessor contact instructions.
Use Oregon DOR for statewide definitions and current forms, but rely on the county assessor for property-specific filing, eligibility review, account lookup and exemption coding.
Avoid delays
Common Oregon Homestead Exemption Mistakes
Expecting a Florida/Texas-style exemption: Oregon does not have a broad statewide property-tax homestead exemption for every owner-occupied home.
Confusing deferral with exemption: senior/disabled deferral delays payment and creates a lien with interest; it does not erase tax.
Missing April 1: disabled veteran and surviving spouse exemption claims generally must be filed by April 1.
Missing April 15: senior/disabled deferral timely applications are due April 15.
Ignoring late-fee rules: late deferral applications may require a fee from April 16 through December 1.
Sending forms to the wrong office: most property-specific filings go to the county assessor, not only the state DOR address.
Using outdated exemption amounts: veteran and active-duty exemption amounts increase annually, and legal homestead protection amounts can also adjust.
Not checking RMV/MAV: Oregon taxes the lesser of RMV or MAV; understanding both is necessary before estimating savings.
Appealing only the tax bill amount: PVAB appeals must be based on value, classification or eligible appeal issues.
Changing title during deferral: adding someone to the deed can disqualify a property unless rules are followed.
Forgetting recertification: deferral participants must recertify every two years when DOR sends the notice.
Using property records for screening: property records should not be used for FCRA-regulated employment, tenant, credit or insurance decisions.
Decision path
What Should You Do Next?
Do not assume a statewide property-tax homestead exemption exists. Check county assessor records for targeted programs and special assessments.
Review Oregon’s senior/disabled deferral program, income limit, RMV limit, five-year ownership rule, lien and 6% interest before applying.
Review deferral rules and prepare your SSDI award letter, deed, insurance, tax statement, household income and net worth information.
Review the disabled veteran or surviving spouse exemption and file with the county assessor by April 1 with DD214 and disability certification.
Prepare veteran service documents, marriage or partnership certificate, death certificate and no-remarriage/no-new-partnership proof.
Review the active-duty military service member exemption and file with the county assessor by August 1 after the tax year claimed.
Gather evidence and file a PVAB petition by December 31 if a formal value appeal is needed.
Read ORS 18.395 and OJD annual adjustment amounts, then speak with an attorney because this is not a tax exemption issue.
Important notice
Independent Information, Tax Caution and Property-Records Notice
This page is independent informational content for Oregon homeowners researching homestead-related property-tax relief and legal homestead terminology.
It is not the official website of the Oregon Department of Revenue, any Oregon county assessor, county tax collector, county clerk, county recorder, Property Value Appeals Board, Oregon Judicial Department, Oregon Tax Court, Oregon Department of Veterans’ Affairs or any court.
It is not legal advice, tax advice, an official tax bill, a property-tax exemption approval, a deferral approval, a veteran-benefit determination, a disability determination, a lien payoff quote, an appeal filing, a bankruptcy opinion or a title opinion.
Verify current forms, exemption amounts, deadlines, income limits, RMV limits, interest rules, lien rules, county filing methods, payment dates and appeal procedures directly with the responsible Oregon government office before acting.
Property records should be used only for property-tax, assessment, ownership-reference and public-record purposes.
Do not use property-record information for employment screening, tenant screening, credit eligibility, insurance underwriting or any FCRA-regulated purpose.
FAQs
Oregon Homestead Exemption FAQs
Does Oregon have a statewide property-tax homestead exemption?
No. Oregon DOR states that Oregon currently has no statewide general homestead exemption or exemptions based solely on age and/or income. Oregon instead has targeted programs such as senior/disabled deferral, disabled veteran or surviving spouse exemption, active-duty military exemption and special assessments.
What is the Oregon senior and disabled property tax deferral?
It is a program where the Oregon Department of Revenue pays qualifying county property taxes for disabled or senior homeowners. A lien is placed on the property, and deferred taxes accrue 6% annual interest until repaid.
Who qualifies for Oregon property tax deferral in 2026?
For 2026, the applicant generally must be 62 or older by April 15 or disabled and receiving or eligible for federal Social Security disability benefits, own and live in the property, meet the five-year ownership and residence rule or a downsizing exception, have homeowners insurance, meet the $70,000 household income limit, have net worth under $500,000 and satisfy RMV and mortgage rules.
What is the Oregon deferral application deadline?
The timely deadline is April 15. For 2026, late applications may be filed from April 16 through December 1 with a late fee collected by the county.
How much is the Oregon disabled veteran property tax exemption in 2026?
Oregon’s 2026 DOR publication lists $27,092 or $32,512 of assessed value, depending on the veteran or surviving spouse/partner qualification category. The amount increases 3% each year.
What is the deadline for the Oregon disabled veteran or surviving spouse exemption?
The standard deadline is April 1 before the tax year claimed. If the property is acquired after March 1 and before July 1, the claim must be filed within 30 days after acquisition.
What documents are needed for the Oregon disabled veteran exemption?
Prepare DD214 or other military-issued documentation showing honorable discharge and service period, plus disability certification from the VA, Armed Forces or a licensed physician. Surviving spouses or partners should prepare marriage or partnership proof, veteran service documents and the veteran’s death certificate.
Does Oregon have an active-duty military homestead exemption?
Yes. Qualifying Oregon National Guard or reserve members may receive a residential assessed-value exemption if they meet the Title 10 or EMAC service rules and serve more than 178 consecutive days. The claim is filed with the county assessor, generally by August 1 after the tax year claimed.
What is Oregon’s legal homestead exemption?
Oregon’s legal homestead exemption under ORS 18.395 protects a portion of home equity from certain judgment execution and creditor collection. It is not a property-tax exemption and does not reduce your tax bill.
What are the Oregon legal homestead protection amounts for 2026–2027?
For the period beginning July 1, 2026 and before July 1, 2027, the Oregon Judicial Department lists $158,300 for a single judgment debtor and $316,700 for two or more judgment debtors in the same household.
Where do I file an Oregon homestead-related property tax application?
Most property-specific applications are filed with the county assessor or county assessment and taxation office where the home is located. Oregon DOR provides statewide forms and guidance, but counties process property-specific filings.
How do I appeal Oregon property value?
Contact the county assessor first and review the tax statement and property record. If a formal appeal is needed, file with the county Property Value Appeals Board by December 31. Appeals must be based on value or eligible appeal issues, not only the tax amount owed.
Official resources