Active Duty Military Service Member

Oregon Revised Statutes (ORS) 307.286 provides a residential property tax exemption for qualified military service members. The exemption amount began at $60,000 of assessed value in 2005 and increases by 3% each year.

To claim this exemption, qualified military service members should file an Oregon Active Duty Military Service Members Exemption Claim Form (PDF) (150-303-084) along with the required documentation. If the service member dies while performing the qualified service, the person occupying the deceased service member's home may file for the exemption.

Due Date for Filing the Exemption Claim Form

  • If you are filing after performing your qualified service, file on or before August 1 following the end of the tax year claimed.
  • If you are filing before your qualified service begins, file the claim along with your written military orders showing the scheduled period of service you are ordered to perform.