Property Tax Exemptions & Deferrals


You may be eligible for this exemption if:

  • You are an Oregon resident
  • You own your home and it is your primary residence
  • You live in your home except when away performing military service
  • You are serving in the Oregon National Guard or military reserve forces; You are ordered to federal active duty (Title 10) or deployed under the Emergency Management Assistance Compact (EMAC) on or after January 1, 2005 (if you are in regular active enlistment or on a regular tour of duty, you do not qualify) and
  • You are ordered to serve under Title 10 status or EMAC deployment for more than 178 consecutive days.

If you meet the above criteria, a portion of the assessed value of your residential property would be exempt from property tax. You must file a claim with the Assessor's Office for each tax year during which you served, or will serve, at least one day of your qualified service.

Learn more information on the Active Duty Military Service Member page.


As a disabled or senior citizen, you can borrow from the State of Oregon to pay your property taxes to the county.

How the Program Works

If you qualify for the program, the Oregon Department of Revenue will pay your county property taxes on November 15 of each year. A lien will be placed on your property, and the Oregon Department of Revenue will become a security interest holder. Upon disqualification or cancellation from the program, the following must be repaid in full before the lien or security interest on the property will be released:

  • Your property taxes have been paid by the Department of Revenue.
  • The accrued interest (6% annually).
  • The cost of recording and releasing the lien.
  • A $55 filing fee on manufactured structures.

To remain in the program, you must re-certify every three years. This means you must re-apply for the program and meet all of the qualifications and be approved. If you don't re-certify or qualify, the state won't pay your property taxes.

How to File

File an application with our office between Jan, 1 and April 15 to defer the taxes due the following November 15.

Please note: Income verification is required when you file.

For more information, please view the Property Tax Deferral for Disabled and Senior Citizens page.