OR · No general homestead exemption

Oregon homestead exemption

Oregon has no general homestead exemption for all homeowners.

Main exemption: No general exemption
Filing deadline: April 1
Own and live there by: Not in our data
Renewal: Not in our data
Where to file: County assessor

Get the official form (150-303-086)Find your county

Oregon has no general homestead exemption for all homeowners. Instead, a home's taxable assessed value can rise no more than 3% a year, and disabled veterans or surviving spouses can exempt $27,092 or $32,512 of assessed value. Seniors and disabled owners can defer their taxes through a state loan program.

Last verified November 4, 2026 · Sources

How much the Oregon exemption is worth

Oregon has no general homestead exemption for all homeowners. The relief that does exist is described below.

Assessment cap: 3% a year

Maximum assessed value equals 103% of the prior year's assessed value, or 100% of the prior year's maximum assessed value, whichever is greater. Assessed value is the lesser of maximum assessed value or real market value. Source.

Who qualifies

The 3% limit applies to all property automatically; no application.
The veterans exemption is for Oregon residents who own and live in the home and are 40%+ disabled veterans or a veteran's surviving spouse or registered domestic partner.

Deadline and renewal

File the veterans exemption claim with the county assessor on or before April 1. File for senior or disabled deferral by April 15, or late from April 16 to December 1 with a fee.

VA-certified veterans don't refile every year unless there are changes. Veterans certified by a private physician must file every year by April 1.

If you missed the deadline

Deferral applications can be filed late from April 16 to December 1 with a fee. Source.

Form: Disabled Veteran or Surviving Spouse Property Tax Exemption claim (150-303-086) · open the official form

Extra breaks for seniors, veterans and disabled owners

Oregon additional homestead exemptions
Who	Program	Amount	Details
Seniors	Senior and disabled property tax deferral	See details	The state pays your county property taxes as a loan with 6% simple interest, secured by a lien. The 2026 household income limit is $70,000 and the real market value minimum cap is $301,000. Source
Veterans	Disabled veteran exemption	$27,092 off assessed value	Exempts $27,092 of homestead assessed value for veterans 40%+ disabled (VA or physician certified, with an income limit of 185% of the federal poverty level for physician-certified claims). The amount rises 3% each year. Source
Veterans	Service-connected disabled veteran exemption	$32,512 off assessed value	Exempts $32,512 of homestead assessed value for veterans with VA- or military-certified service-connected disabilities of 40% or more. Source
Surviving spouses	Surviving spouse or partner of a veteran	$27,092 off assessed value	An unremarried surviving spouse or registered domestic partner can claim $27,092 even if the veteran was not disabled. It is $32,512 if the veteran died of a service-connected cause or received at least one year of the maximum exemption. Source
Other	Active-duty military exemption	Not in our data	Deployed Oregon National Guard or Reserve members may exempt a portion of their primary residence's assessed value. Source

Law: ORS 307.250–307.283; ORS 308.146

Oregon county guides

Local offices, online filing links and local amounts for 2 counties, largest first.

Frequently asked questions

Does Oregon have a homestead exemption?

Not for all homeowners. Most owners benefit from the 3% yearly limit on assessed value growth instead.

Is the senior deferral free money?

No. It is a loan: the state pays your taxes, charges 6% simple interest and places a lien that must be repaid.

When is the veterans exemption due?

On or before April 1 of the year you are claiming, filed with the county assessor.

Do I have to reapply for the homestead exemption in Oregon every year?