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. Oregon does not have a homestead exemption.
Property tax exemptions are not automatic. Application periods for exemptions vary by the exemption type, so read the information below carefully if you think you might qualify.
Exemptions: Active Duty, Veterans & PSORachael Estill, Supervisor
Kalynn Smith,
Active Duty Military,
Public Safety Officer,
Veterans
Phone: 503-588-5144
Fax: 503-588-7985
Exemptions: Non-ProfitSarah McKinney, Supervisor
Bradli Daun, Non-Profit
Phone: 503-588-5144
Fax: 503-588-7985
Surviving Spouse of a Public Safety Officer Exemption
The surviving spouse/partner of a public safety officer killed in the line of duty may be entitled to a reduction of the assessed value of their home.
To qualify, you must be an Oregon resident, own and live in your own home which is your primary residence; you can’t have entered into a new marriage or partnership. The deceased public safety officer must have been killed in the line of duty. The property for which you seek exemption must be located in a county that has adopted an ordinance or resolution allowing this exemption.
The Marion County Board of Commissioners approved a resolution authorizing property tax exemption of up to $250,000 assessed value of a homestead for qualified surviving spouses in Marion County, per ORS 307.295.
Buyers with recorded contracts of purchase and life estate holders are considered owners for purposes of this exemption. If your homestead property is held in a trust, the trust must be clearly identified as revocable.
Application
Surviving Spouse of a Public Safety Officer Claim for Real and Personal Property Tax Exemption(150-310-675)
FAQ
To qualify for this exemption the deceased must have been a fire service professional, police officer, or reserve officer as defined in ORS 181A.355.
Fire service professional means:
- A paid or volunteer firefighter.
- An officer or a member of a public or private fire protection agency that is engaged primarily in fire investigation, fire prevention, fire safety, fire control or fire suppression or providing emergency medical services, light and heavy rescue services, search and rescue services or hazardous materials incident response.
Fire service professional does not mean forest fire protection agency personnel.
Police officer means: An officer, member or employee of a law enforcement unit employed full-time as a peace officer who is:
- Commissioned by a city, port, school district, mass transit district, county, county service district authorized to provide law enforcement services under ORS 451.010, tribal government as defined in ORS 181A.680, the Criminal Justice Division of the Department of Justice, the Oregon State Lottery Commission, a university that has established a police department under ORS 352.121 or 353.125, the Governor or the Department of State Police; and
- Responsible for enforcing the criminal laws of this state or laws or ordinances relating to airport security;
- An investigator of a district attorney’s office if the investigator is or has been certified as a peace officer in this or another state;
- A humane special agent commissioned under ORS 181A.340;
- A judicial marshal appointed under ORS 1.177 who is trained pursuant to ORS 181A.540; or
- An authorized tribal police officer as defined in ORS 181A.680.
Reserve officer means an officer or member of a law enforcement unit who is:
- A volunteer or employed less than full-time as a peace officer commissioned by a city, port, school district, mass transit district, county, county service district authorized to provide law enforcement services under ORS 451.010, tribal government as defined in ORS 181A.680, the Criminal Justice Division of the Department of Justice, the Oregon State Lottery Commission, a university that has established a police department under ORS 352.121 or 353.125, the Governor or the Department of State Police;
- Armed with a firearm; and
- Responsible for enforcing the criminal laws and traffic laws of this state or laws or ordinances relating to airport security.
- Complete a Surviving Spouse of a Public Safety Officer Exemption Claim.
- Attach the following supporting documents:
- A written statement issued by the fire service agency or law enforcement unit that employed or utilized the fire service professional, police officer, or reserve officer at the time of death certifying that the deceased was killed in the line of duty.
- The deceased public safety officer’s death certificate.
- A copy of your marriage certificate or certificate of registered domestic partnership. You must have been legally married to or have been in a partnership with the qualified public safety officer at the time of their death and you haven’t entered into a new marriage or partnership.
- If the property is held in trust, include relevant revocable trust documentation.
You may deliver in person or mail the application, along with copies of the supporting documents, to:
Mail To:
Marion County Assessor’s Office
PO Box 14500
Salem, OR 97309
Delivery
In Person:
Marion County Assessor's Office:
555 Court St NE Ste 2233,
Salem, OR 97301
- On or before April 1 preceding the tax year for which you are claiming exemption.
- If you acquire property after March 1 and before July 1, you may file your claim within 30 days after the date of acquisition.
Non-Profit Exemption
Qualifying non-profit organizations may have their property taxes reduced or cancelled. The most common qualifying entities are:
- Religious
- Fraternal
- Literary
- Benevolent
- Charitable
- Scientific
Property for which an exemption is requested must be actively occupied and used by the organization in a way that furthers its stated purpose. Any portion of the property that does not meet these criteria is subject to assessment and taxation the same as all other taxable property.
Exemption is not automatic. An application must be filed with the Assessor between January 1 and April 1 for the tax year beginning July 1. Certain leased property, real and personal, may also qualify for exemption.
Applications
Application for Real and Personal Property Tax Exemption: For Property Leased by an Exempt Body to Another Exempt Body (150-310-085)
Application for Real and Personal Property Tax Exemption: For Lease or Lease-Purchase Property Owned by a Taxable Owner and Leased to an Exempt Public Body, Institution, or Organization (150-310-087)
Application for Real and Personal Property Tax Exemption: Property Owned by Specified Institutions and Organizations (150-310-088)
Property Tax Exemptions for Specified Organizations (150-310-664)
FAQ
If the purchase date or lease start date is before July 1, you have 30 days from the signing/start date to apply for exemption.
Disabled Veteran or Surviving Spouse Exemption
Veterans with a disability rating of at least 40% or the surviving spouse or registered domestic partner of a veteran may be entitled to a reduction of the assessed value of your home. You must own and live on the property. Buyers with recorded contracts of purchase and life estate holders are considered owners for purposes of this exemption.
For the 2023-24 tax year the assessed value would be reduced by $24,790 for veterans with a non-service connected disability or $29,750 for veterans with a service connected disability certification, thereby reducing tax liability. The amount exempted increases by 3% each year.
You must own and live on your homestead property. Buyers with recorded contracts of purchase and life estate holders are considered owners for the purposes of this exemption.
Application
Disabled Veteran or Surviving Spouse Exemption Claim (150-303-086)
Disabled Veteran or Surviving Spouse Property Tax Exemption (150-310-676)
FAQ
"Veteran” means a person who (per ORS 408.225):
- Served on active duty with the Armed Forces of the United States:
- For a period of more than 90 consecutive days beginning on or before January 31, 1955, and was discharged or released under honorable conditions;
- For a period of more than 178 consecutive days beginning after January 31, 1955, and was discharged or released from active duty under honorable conditions;
- For 178 days or less and was discharged or released from active duty under honorable conditions because of a service-connected disability;
- For 178 days or less and was discharged or released from active duty under honorable conditions and has a disability rating from the United States Department of Veterans Affairs; or
- For at least one day in a combat zone and was discharged or released from active duty under honorable conditions; Received a combat or campaign ribbon or an expeditionary medal for service in the Armed Forces of the United States and was discharged or released from active duty under honorable conditions; or Is receiving a non service-connected pension from the United States Department of Veterans Affairs.
“Active Duty” does not include attendance at a school under military orders, except schooling incident to an active enlistment or a regular tour of duty, or normal military training as a reserve officer or a member of an organized reserve or a National Guard unit.
Two or more qualified owners (for example: a husband and wife who are each disabled veterans, or a parent/surviving spouse and child/disabled veteran) may each receive an exemption on the same homestead property if each qualified applicant owns, lives on the property and files timely.
The right to claim the exemption will not be lost if the claimant is temporarily absent from the property, or is required to live away from the homestead by reason of health. Examples of absence by reason of health may include, but are not limited to:
- Confinement to a nursing home or other long-term care facility
- Receiving care at a family member's or other individual's home
It depends on the actual value of the home. If a qualified veteran or surviving spouse/partner owns only an undivided interest in a property, and the remaining interest is owned by a non-spouse/partner or non-veteran, the veteran or surviving spouse/partner is entitled to a tax exemption only to the extent of the veteran's or surviving spouse/partner's actual percentage of ownership interest in the homestead property.
Example: A qualified veteran owns an undivided one-half interest in a manufactured structure that has an assessed value of $10,000. The remaining undivided one-half interest is in the name of the veteran's son. The veteran shall be allowed an exemption of $5,000, which is one-half the assessed value of the manufactured structure. The remaining interest is a qualified veteran or surviving spouse/partner who also occupies the same homestead property and duly files for an exemption on his/her own behalf.
Active Duty Military Service Member Exemption
ORS 307.286 provides to qualified military service members a reduction of the assessed value of your home. If the service member dies while performing the qualified service, the person occupying the deceased service member’s home may file for the exemption.
For the 2023-24 tax year the assessed value would be reduced by $102,150, thereby reducing tax liability. The amount exempted increases 3% each year.
Qualified Service Member
You may qualify for this exemption for each tax year during which you served at least one day of qualified service, if you are an Oregon resident who:
Owns their own home by July 1 of the tax year you are claiming the exemption for AND
Is serving in the Oregon National Guard or military reserve forces AND
Is ordered to federal active duty (Title 10) or deployed under the Emergency Management Assistance Compact on or after January 1, 2005 AND
Serves under Title 10 status or the Emergency Management Assistance Compact deployment for more than 178 consecutive days.
A service member remains qualified if they died before completing the minimum number of service days.
Lawful Occupant
You may qualify for this exemption if you are lawfully occupying the home of a qualifying service member who died while performing service during the current or prior tax year and the deceased service member meets all of the qualifications listed in the "Qualified Service Member" section above.
Application
Oregon Active Military Service Member Exemption Claim (150-303-084)
Supporting Documents Required
Qualified Service Member
- Military orders showing when you were ordered to federal active duty (under Title 10) or deployed under the Emergency Management Assistance Compact and your scheduled period of service.
Lawful Occupant
- Proof of lawful occupancy of the deceased service member’s home (for example, a copy of your driver’s license, utility bill, etc.
- Documentation (for example the service member’s DD214 or other military issued report) to show the deceased service member:
- Was serving under Title 10 or the Emergency Management Assistance Compact AND
- They died while performing qualified service.
FAQ
If you have access to the internet and can complete an application, you may email it to
exemptions@co.marion.or.us as an attachment. The application must be signed by you and you must include a copy of your deployment orders.
If you have granted power of attorney to someone who is acting on your behalf, they may complete the application and sign it using the following format: "applicant's name, POA". A copy of the Power of Attorney document will also need to be submitted with the application and military orders.
The qualified service member or lawful occupant must file the claim on or before August 1 following the end of the tax year for which the exemption is claimed. (Example: if you are applying for the 2023-24 tax year, the application must be submitted by August 1, 2024.) The claim may be filed prior to the actual service if the service member has written orders that require service for at least one day during the tax year for which the exemption is being claimed. The tax year runs July 1 to June 30. To apply for the exemption, please complete the application available via the application link below. You may deliver in person or mail the application, along with copies of the supporting documents listed below, to:
Mail To:
Marion County Assessor’s Office
PO Box 14500
Salem, OR 97309
Deliver In Person:
Marion County Assessor's Office:
555 Court St NE Suite 2233
Salem, OR 97301
