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1. What are exemptions?

Oregon laws provide for a variety of property tax exemptions for both qualifying individuals and certain organizations. Each type of exemption has specific qualifications. Property tax exemptions are not automatic. Application for exemption must be made between January 1 and April 1 or April 15 of the year for which the exemption is being requested, depending on the type of exemption requested.

2. Who qualifies for a Veteran's Exemption?

If you are a veteran with a 40% disability, or the surviving spouse of a veteran, you may qualify for this exemption. If you are a qualifying veteran or a surviving spouse and live in your home, you may apply for and receive the exemption. An application must be made no later than April 1st of the year for which the exemption is being requested. For further information please contact the Assessor’s office at 541-440-6184.

3. Who is a veteran?

A veteran must have been a member of the United States armed forces who was discharged or released under honorable conditions. In addition, the veteran must meet one of these requirements:

• Is receiving a nonservice-connected pension from the United States Department of Veterans Affairs
• Received a combat or campaign ribbon or an expeditionary, medal for service in the Armed Forces of the United States
• Served at least 179 consecutive days beginning after January 31, 1955
• Served at least 91 consecutive days beginning on or before January 31, 1955
• Served for 178 days or less and has a disability rating from the United States Department of Veterans Affairs
• Served for 178 days or less and was discharged or released from active duty under honorable conditions because of a service-connected disability
• Served for at least one day in a combat zone

Alternate Requirements

• The attendance at a school under military orders before active enlistment or regular tour of duty is not considered active service. Normal military training for duty as a reservist or member of a National Guard unit is not considered active service for this exemption.
• The service member was discharged or released under honorable conditions because of a service-connected injury or illness before completion of the minimum service period described in the points listed above.

4. What is a property tax deferral?

The Oregon Legislature set up programs that allow qualifying property owners to delay paying property taxes on their residences, including Manufactured Structures, houseboats, multifamily, and income-producing properties.

If You Qualify for the Program

If you qualify for one of the deferral programs, the state will pay your property taxes to the county. A lien will be placed on your property. You will be charged lien recording fees, which are deferred. Interest on the deferred taxes, at 6% per year, is also deferred. The taxes must be paid, with interest, when the owner dies or sells the property, moves, or changes ownership.

5. What deferral programs may I apply for?

There are two deferral programs, one of which you may qualify for. The disabled citizen’s deferral is for Oregon homeowners, under the age of 62, who are collecting federal Social Security benefits. The senior citizens’ deferral is for Oregon homeowners, over the age of 62.

Who Can Apply

• Either husband or wife may apply, or both may apply jointly.
• Two or more people (other than a married couple) may apply for deferral as joint owners.
• You may apply for a deferral if you have a veteran’s exemption and still have property taxes to pay.
• You may be living away from the property due to medical reasons. In this case, you must send a medical statement to the Oregon Department of Revenue (DOR). It must be on letterhead from your health care provider.

6. How do I qualify for one of these deferral programs?

To qualify for either deferral program, your total household income must be less than $32,500 for the preceding year. Household income includes both taxable and nontaxable income, including Social Security and pensions. The income limit may change each year.

Qualifications

• You must have a recorded deed to the property or you must be buying the property under a recorded sales contract. You may have a revocable trust.
• You are not eligible for a deferral if you have a life estate in the property.
• For the Disabled Citizens’ Property Tax Deferral, you must be receiving federal Social Security disability benefits on December 31 of the year before you apply.
• You must send a copy of your federal Social Security award letter with your deferral application.
• For the Senior Citizens’ Property Tax Deferral, you must be at least 62 years old by April 15 of the year you apply.

7. How do I apply for a deferral?

Please contact the Assessor’s office at 541-440-6184 for the necessary applications and any additional information you may need.

8. Does a non-profit organization have to pay property taxes?

Qualifying non-profit organizations may have their property taxes canceled. The most common qualifying entities are:

• Benevolent
• Charitable organizations
• Fraternal
• Literary
• Religious
• Scientific institutions

Qualifiers for Property Which an Exemption Is Requested

Property for which an exemption is requested must be actively occupied and used by the organization in a way that furthers its stated purpose. The property must also be reasonably necessary. Any portion of the property that does not meet these criteria is subject to assessment and taxation the same as all other taxable property. The exemption is not automatic. An application must be filed with the Assessor between January 1 and April 1; unless purchased prior to July 1 in which the applicant shall file within 30 days of acquisition or change of use.

Other Properties That May Qualify

Certain leased property, real and personal, may also qualify for exemption with similar deadlines. For more information go to Property Tax Forms or contact the Assessor’s office at 541-440-4222.

9. Can a non-profit organization get an exemption on a bare piece of land to be used as a future building site?

No. The land must be in use, or groundwork and foundation started, by June 30 of the year applied for.

10. We will be buying or leasing property after the April 1 filing deadline, can we still get an exemption?

If the start date is before July 1 you have 30 days from the start/sign date to apply for the exemption.