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. The Lincoln County Board of Commissioners Approved Resolution Number 16-20-7C (PDF) on July 20, 2016, authorizing a property tax exemption of up to $250,000 assessed value of a homestead for qualified surviving spouses in Lincoln County, per Oregon Senate Bill 1513 (2016) (PDF).

To qualify, you must be an Oregon resident and own and live in your home, which is your primary residence. You also can't have entered into a new marriage or partnership. The deceased public safety officer must have been killed in the line of duty.


  • File the claim - Surviving Spouse of a Public Safety Officer Claim for Real and Personal Property Tax Exemption Form (PDF) with the county assessor on or before April 1 for the ensuing tax year.
  • Attach proof of marriage/registered domestic partnership to the deceased public safety officer.
  • This claim must be accompanied by a document 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, and certifying they were killed in the line of duty.