Disabled Veteran / Surviving Spouse Exemption

If you are a disabled veteran or the surviving spouse of a veteran, you may be entitled to exempt a portion of your property taxes.

Veterans Who Qualify Must Meet the Following 3 Requirements

  1. Own and live in their Lincoln County home as their primary residence.
  2. Certified as 40% or more disabled by the Department of Veteran Affairs, U.S. Armed Forces, or an independent licensed physician. Veterans certified by an independent licensed physician must also meet an income requirement. Contact the Assessor's Office for more information.
  3. Received an honorable discharge from active duty and meet at least one of the following requirements:
    • Served at least 91 consecutive days beginning on or before January 31, 1955, or 179 consecutive days beginning after January 31, 1955.
    • Served for 178 days or less and was discharged or released from active duty under honorable conditions because of a service-connected disability, or has a disability rating from the Department of Veteran Affairs.
    • Served for at least one day in a combat zone.
    • Received a combat or campaign ribbon, or expeditionary medal for service in the U.S. Armed Forces.
    • Is receiving a nonservice-connected pension from the Department of Veteran Affairs.

Surviving Spouses/Partners Who Qualify Must Meet the Following 2 Requirements

  • Own and live in their Lincoln County home as their primary residence.
  • Is the surviving spouse or partner (per HB 2007) of a qualified veteran as described in question three for Veterans Who Qualify Must Meet the Following 3 Requirements. The veteran does not have to have been disabled for a spouse/partner to be eligible for the exemption.

Qualifying Veteran Information Leaflet From Oregon Department of Revenue

Download and complete the Disabled Veteran or Surviving Spouse Property Tax Exemption (PDF).

How to File A Claim

Submit the Disabled Veteran or Surviving Spouse Exemption Claim (PDF), available online or at the Assessor's Office.

What Veterans Will Submit

  1. A copy of your DD-214 or other military-issued documentation showing your honorable discharge and period of active service.
  2. A copy of your disability certification.

What Surviving Spouses/Partners Will Submit

  1. A copy of the veteran's DD-214 or other military-issued documentation showing his/her honorable discharge and period of active service.
  2. A copy of your marriage license or certificate of registered domestic partnership.
  3. A copy of the veteran's death certificate.

When to File a Claim

Claims are accepted between January 1 and April 1 for the upcoming tax year beginning July 1. Exceptions may apply for recently widowed spouses or partners, or veterans who have recently received a retroactive disability certification from the Department of Veteran Affairs. Please contact the Assessor's Office for more information.

The above information applies to standard filings. Other circumstances such as newly acquired property, properties held in trust, or retroactive disability certification may affect filing deadlines or eligibility. Contact the Assessor's Office for more information.