Oregon Homestead Exemption: Rules & Savings

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.

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Fast answer

Oregon Homestead Exemption Quick Facts

General owner-occupied exemption: Oregon has no statewide general property-tax homestead exemption based only on age, income, or living in the home.
Primary filing office: county assessor or county assessment and taxation office where the property is located.
State guidance: Oregon Department of Revenue, Property Tax Division.
Disabled veteran exemption: 2026 publication lists $27,092 or $32,512 of assessed value, depending on qualifying status.
Veteran filing deadline: file with the county assessor on or before April 1, with special acquisition and late-certification rules.
Senior / disabled deferral: Oregon DOR pays qualifying homeowners’ county property taxes and records a lien.
2026 deferral income limit: $70,000 household income for the prior calendar year.
Deferral interest: deferred taxes accrue 6% annual interest and must be repaid when the account is cancelled or disqualified.
Deferral deadline: April 15 for timely filing; late filing may be available April 16 through December 1 with a fee.
Active-duty military exemption: for qualifying Oregon National Guard or reserve members serving under Title 10 or EMAC for more than 178 consecutive days.
Tax payments: Oregon property tax statements are generally mailed after October 25, with payment dates of November 15, February 15 and May 15.
Value appeals: appeal to the county Property Value Appeals Board by December 31 if you dispute the assessor’s value.
Important distinction:

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.

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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 Directory
After opening: choose your county and look for Assessor, Assessment & Taxation, Exemptions, Property Tax Deferral, Veteran Exemption, or Property Value Appeals Board.

Oregon 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 Page
After opening: use Property Taxation for valuation and exemption questions, Property Tax Deferral for senior/disabled deferral, and General Contact for broader DOR help.

Oregon 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 Program
After opening: review application, recertification, payment, cancellation, lien release, mortgage and 2026 income / RMV rule changes.

County 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 Office
After opening: choose your county and look for Tax Collector, Treasurer, Tax Payments, or Assessment & Taxation.

County 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 Contacts
After opening: choose your county, then check petition forms, local filing location, fee, evidence rules and hearing process.

Oregon 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 Adjustments
After opening: use the Homestead Exemption table only for judgment/garnishment protection questions, not county property-tax exemption filing.

Map: 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.

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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.

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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.

General property-tax homestead Oregon does not have a broad statewide version for every owner-occupied home.
Senior / disabled deferral DOR pays qualifying property taxes to the county; lien and 6% annual interest apply.
Disabled veteran exemption Exempts a portion of assessed value for qualifying disabled veterans or surviving spouses/partners.
Active-duty military exemption For qualifying Guard/reserve service under Title 10 or EMAC for more than 178 consecutive days.
Legal homestead protection Protects home equity from certain judgment execution; not a property-tax filing.
Special assessments Separate programs may apply to farmland, forestland, historic property, conservation, wildfire rebuilds and similar property.
Practical rule:

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.

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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.

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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.

Privacy warning:

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.

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Filing workflow

How to Apply for Oregon Homestead Property-Tax Relief

  1. Identify which Oregon program fits.

    Choose between disabled veteran/surviving spouse exemption, senior/disabled deferral, active-duty military exemption, or another county-administered exemption.

  2. Find the county assessor.

    Use Oregon DOR’s county assessor directory and choose the county where the home is located.

    Open County Assessor Directory
    After opening: follow the county link, then search the county site for Assessor, Exemptions, Veteran, Deferral, or Property Value Appeals Board.
  3. Search the property record.

    Confirm owner name, property account number, RMV, MAV, assessed value, tax code area, prior exemptions and mailing address.

  4. 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 Library
    After opening: search the form number or keyword, such as “veteran,” “deferral,” “active military,” or “property tax.”
  5. 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.

  6. 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.

  7. Save delivery proof.

    Keep confirmation number, stamped copy, email receipt, fax confirmation, certified-mail proof, or county-received date.

  8. 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 Page
After opening: review Disabled Veteran or Surviving Spouse, Active-Duty Military, and special-assessment links.

Senior / 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 Program
After opening: review 2026 income limit, RMV cap, April 15 deadline, lien, interest, recertification and cancellation rules.
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Dates

Oregon Homestead Exemption Deadlines and Property Tax Dates

January 1 Assessment date

County assessors determine property value as of January 1 each year.

April 1 Disabled veteran / spouse deadline

File the disabled veteran or surviving spouse claim with the county assessor on or before April 1 before the tax year claimed.

April 15 Senior / disabled deferral deadline

File the property tax deferral application with the county assessor by April 15 for timely filing.

April 16–December 1 Late deferral window

For 2026, late deferral applications may be filed with the county through December 1 with a late fee.

After March 1 and before July 1 Veteran acquisition rule

If qualifying property is acquired during this period, file the veteran exemption claim within 30 days after acquisition.

August 1 Active-duty military deadline

File the active-duty military service member exemption by August 1 following the end of the tax year claimed.

After October 25 Tax statements mailed

Oregon tax statements are generally sent after October 25.

November 15 First payment / discount date

Full payment by November 15 generally earns a 3% discount; two-thirds payment generally earns a 2% discount.

February 15 Second installment

If paying in thirds, the second installment is due February 15.

May 15 Third installment

If paying in thirds, the final installment is due May 15.

December 31 PVAB appeal deadline

File property value appeals with the county Property Value Appeals Board by December 31.

Every two years Deferral recertification

Approved deferral participants must recertify eligibility every two years when DOR sends the notice.

Deadline caution:

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.

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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.

RMV

Real Market Value is the assessor’s estimate of market value as of January 1.

MAV

Maximum Assessed Value generally grows by no more than 3% per year unless certain property changes occur.

Assessed value

Oregon generally taxes the lesser of RMV or MAV, called taxable assessed value.

Exemption savings

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

This calculator is educational only. Actual Oregon property tax bills depend on the county roll, RMV, MAV, assessed value, tax code area, Measure 5 compression, bonds, special assessments, exemption approval, deferral approval, lien fees, manufactured-structure fees, payment timing and appeal changes.
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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 Page
After opening: review “What has changed for 2026,” application instructions, late filing, recertification and lien release information.

Publication OR-PTD

Use the 2026 booklet for eligibility, repayment, joint-owner rules, surviving spouse rules, mortgage instructions and filing calendar.

Open Deferral Publication
After opening: download and save the PDF before completing worksheets or collecting documents.
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Veterans 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 Publication
After opening: check whether the $27,092 or $32,512 category applies, then confirm documents with your county assessor.

Disabled veteran claim form

Use Form 150-303-086 when filing the property tax exemption claim.

Open Claim Form
After opening: download and file with the county assessor by April 1 unless a special acquisition or late-certification rule applies.

Active-duty military form

Use Form 150-303-084 for qualifying Guard or reserve active-duty claims.

Open Active-Duty Form
After opening: complete the correct part and attach orders or occupancy/death documents when applicable.

Oregon Department of Veterans’ Affairs

Use this for veteran tax-benefit overview and help finding a county veterans service officer.

Open ODVA Taxes Page
After opening: use ODVA for veteran-benefit context, then file property-tax exemption documents with the county assessor.
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Record 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.

Best record path:

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.

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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.

Missing veteran exemption: contact the county assessor with form copy, DD214, VA/Armed Forces/physician certification and filing proof.
Denied deferral: contact the county assessor and DOR Deferral Unit; ask whether late filing, hardship review, recertification or reapplication applies.
Wrong assessed value: review RMV, MAV, exception value, property characteristics and comparable sales.
PVAB deadline: file a property value appeal by December 31.
Tax amount concern: value appeals are not just about tax amount; they must be tied to value or classification issues.
Payment problem: contact the county tax collector for tax statement, discount, installment, delinquency or foreclosure questions.
Deferral lien payoff: use the DOR Deferral Unit or Revenue Online balance lookup before selling, refinancing or changing title.
Legal homestead dispute: contact an attorney if the issue is judgment lien, garnishment, bankruptcy, execution sale or creditor collection.

Oregon valuation and assessment

Use this for RMV, MAV, assessed value, tax limits and county-assessor appeal guidance.

Open Assessment Guide
After opening: review Property assessment, Taxable value limitation, Paying property taxes and Appeals sections.

PVAB contacts

Use this to find county Property Value Appeals Board contact details.

Open PVAB Contact List
After opening: choose your county and confirm filing location, local form, fee and deadline.

How to appeal your property value

Use this DOR publication for value appeal basics.

Open Appeal Guide
After opening: compare the assessed value and evidence with the county deadline before submitting the petition.

Tax Court after county process

Some appeals can continue beyond the county process. Deadlines and jurisdiction are strict.

Open Oregon Tax Court
After opening: review Tax Court rules only after confirming whether county PVAB or DOR review must happen first.
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Local 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.

Multnomah County Washington County Clackamas County Lane County Marion County Deschutes County Jackson County Douglas County Linn County Benton County Yamhill County Polk County Josephine County Umatilla County Klamath County Coos County Clatsop County Tillamook County
Local-office rule:

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.

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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.

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Decision path

What Should You Do Next?

I am a regular Oregon homeowner

Do not assume a statewide property-tax homestead exemption exists. Check county assessor records for targeted programs and special assessments.

I am 62 or older

Review Oregon’s senior/disabled deferral program, income limit, RMV limit, five-year ownership rule, lien and 6% interest before applying.

I receive Social Security disability

Review deferral rules and prepare your SSDI award letter, deed, insurance, tax statement, household income and net worth information.

I am a disabled veteran

Review the disabled veteran or surviving spouse exemption and file with the county assessor by April 1 with DD214 and disability certification.

I am a surviving spouse or registered domestic partner

Prepare veteran service documents, marriage or partnership certificate, death certificate and no-remarriage/no-new-partnership proof.

I am Guard or reserve on qualifying service

Review the active-duty military service member exemption and file with the county assessor by August 1 after the tax year claimed.

My property value looks too high

Gather evidence and file a PVAB petition by December 31 if a formal value appeal is needed.

I am worried about judgment collection

Read ORS 18.395 and OJD annual adjustment amounts, then speak with an attorney because this is not a tax exemption issue.

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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.

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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.

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Official resources

Official Oregon Homestead, Property Tax, Deferral and Exemption Resources

Oregon DOR Property Tax ExemptionsOfficial statewide page explaining exemption programs and Oregon’s lack of a broad statewide general homestead exemption. Senior and Disabled Property Tax Deferral ProgramApplication, recertification, payments, lien, cancellation, 2026 income and RMV changes. 2026 Publication OR-PTDDeferral booklet with eligibility, five-year ownership rule, income, net worth, insurance, RMV and repayment details. Property Tax Deferral Application BookletCurrent deferral application packet and instructions. Oregon County Assessor InformationCounty assessor links for local filing, property records and exemption contact details. Oregon Property Assessment and TaxationRMV, MAV, assessed value, tax rates, payment and appeal overview. Oregon DOR Tax CalendarStatewide property-tax, deferral, hardship review and payment-related dates. Disabled Veteran or Surviving Spouse Property Tax Exemption Publication2026 exemption amounts, qualifications, filing dates, late certification and document requirements. Disabled Veteran or Surviving Spouse Claim FormOfficial DOR claim form filed with the county assessor. Active Duty Military Service Member’s Exemption ClaimOfficial DOR form for qualifying Guard or reserve active-duty property-tax exemption claims. Oregon Department of Veterans’ Affairs Tax BenefitsVeteran tax-benefit overview and direction to county assessors and DOR forms. Oregon DOR Forms and Publications LibrarySearch current property-tax forms by form number, keyword, year or publication type. Oregon DOR Contact PageGeneral contact, property taxation, exemptions, deferral unit and Revenue Online assistance. Property Value Appeals Board ContactsCounty-by-county PVAB contact list for property value appeals. How to Appeal Your Property ValueDOR guide for Oregon property-value appeal basics. Oregon Judicial Department Annual AdjustmentsCurrent legal homestead exemption amounts under ORS 18.395. ORS Chapter 18Legal homestead exemption and garnishment/execution statutes. ORS Chapter 307Property-tax exemption statutes including disabled veteran and active-duty military provisions. ORS Chapter 311Property tax collection, deferral and payment statutes. Oregon Tax CourtTax Court information for property tax and valuation disputes after required local procedures.

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