Disabled Veteran or Surviving Spouse Property Tax Exemption
Who qualifies
- Income
- No income limit for the disabled veteran or surviving spouse exemption.
- VA disability
- At least 40% service-connected disability
- Ownership
- A war veteran (or nonwar veteran meeting statutory criteria) certified as 40% or more disabled, or the unremarried surviving spouse or surviving registered domestic partner of a qualifying veteran, who owns and occupies the homestead.
- Residency
- Property must be the veteran's (or surviving spouse's) homestead in Oregon, and the claimant must own and live on the property.
How much it saves
Worked example — a $300,000 home at Oregon's median effective rate (~0.76%):
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: File with the county assessor on or before April 1 preceding the tax year; late claims accepted after that date with a $10 late fee.
- Renewal: other — Once granted the exemption continues; a new claim is generally required when circumstances change (e.g. a surviving spouse claims, or the property or ownership changes).
- Official application form
Combining with other exemptions
An additional $2,000 of assessed value is exempt for a claimant who currently receives a federal pension and actually lives on the homestead property.
Amount cross-checked against a second official artifact: oregon.gov/DOR/forms/FormsPubs/veteran-exemption-claim_303-086.pdf.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.