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Property tax exemptions
A property tax exemption is a legislatively approved program to relieve qualified individuals or organizations from paying all or part of their property taxes.

There are over 100 exemption programs in Oregon. Exemptions can be either full or partial, depending on the program requirements and the extent to which the property is used in a qualifying manner.

Most exemptions granted to non-governmental entities are granted to religious, fraternal, literary, benevolent, or charitable organizations. The exempt property must be reasonably necessary and used in a way to achieve the organization’s purpose. Any portion of the property that does not meet the requirements of the exemption program is taxable.

Many individuals receive partial property tax exemptions through the Disabled Veteran or Surviving Spouse exemption, or the Active Military Service Member’s exemption.

Some property is taxed at a reduced value through a special assessment program. In that case, the lower assessed value results in a reduced tax liability. Examples of special assessment programs include historic property, farmland, forest land, and conservation easement.


Visit the links below for more information on real and personal property tax exemptions:


Disabled veteran or surviving spouse property tax exemption
Disabled veteran or surviving spouse exemption claim
Enterprise zone exemptions forms
Property tax exemptions for specified organizations
Application for cancellation of assessment on commercial facilities under construction
Application for construction-in-process enteprise zone exemption
Exemption for property leased by an exempt body to another exempt body
Exemption for lease or lease purchase property owned by taxable owner and leased to an exempt public body, institution, or organization
Exemption for specified institutions and organizations
Oregon active military service member's property tax exemption claim
Application for property tax relief by a nonprofit home for the elderly
Request for computation of payment in lieu of taxes
Application for nonprofit student housing exemption
Other exemption forms