Oregon Disabled Veteran Property Tax Exemption: 2026 Amounts

Oregon's disabled veteran property tax exemption removes up to $27,092 or $32,512 of a home's assessed value in 2026, rather than a share of the tax bill.1

For an Oregon veteran, which of the two amounts applies depends on one question: is the veteran's 40 percent or higher disability rating service-connected? A surviving spouse's amount turns instead on how the veteran died or whether the veteran held the maximum exemption for a year.1

Oregon veterans and surviving spouses claim the exemption by filing form 150-303-086 with the county assessor on or before April 1, and nothing happens automatically.1

In This Guide

• Key Takeaways
• How Oregon's Disabled Veteran Property Tax Exemption Works
• Do You Qualify for the Oregon Disabled Veteran Exemption?
• What the Exemption Takes Off Your Property Tax Bill
• The April 1 Deadline and Who Has to Refile
• Got Your VA Rating Late? Claim Up to Three Prior Years
• Surviving Spouses and Partners
• How to Apply for the Oregon Disabled Veteran Property Tax Exemption, Step by Step
• If You Also Need Help Paying the Tax
• Frequently Asked Questions
• Learn More

How Oregon's Disabled Veteran Property Tax Exemption Works

The disabled veteran property tax exemption in Oregon is written in ORS 307.250, and it works by taking a set dollar amount off the assessed value of your home before the tax is figured. For 2026, the Oregon Department of Revenue states the two amounts in its January 2026 publication 150-310-676: $27,092 of assessed value for the basic exemption and $32,512 for the higher one.1

It helps to be clear about what the Oregon exemption is not. Oregon's disabled veteran exemption isn't a percentage off the tax bill, and no rating level gets a full exemption; ORS 307.250 exempts an amount "not to exceed" each year's figure.1

Do You Qualify for the Oregon Disabled Veteran Exemption?

There are five routes into Oregon's disabled veteran property tax exemption, and each one leads to either the basic amount or the higher amount. Three routes are for living veterans and turn on a disability rating of 40 percent or more; two are for surviving spouses and registered domestic partners and turn instead on the survivor not having remarried or entered a new registered partnership.1

The first two rows cover veterans with a VA or Armed Forces rating. A veteran officially certified by the U.S. Department of Veterans Affairs or a branch of the U.S. Armed Forces as having disabilities of 40 percent or more qualifies for the basic Oregon exemption of $27,092 of assessed value in 2026, even if those disabilities are not service-connected.1 If the certified disabilities of 40 percent or more are service-connected, the same Oregon veteran qualifies for the higher 2026 amount of $32,512 of assessed value.1 So a veteran rated 50 percent service-connected by the VA is in the higher tier, while a veteran whose 40 percent certification rests on disabilities that aren't service-connected is in the basic tier.

The physician route is the third way in for a living Oregon veteran, and it carries an income test the other routes don't. Under ORS 307.250, a veteran certified by a licensed physician as 40 percent or more disabled qualifies for the basic amount only if the veteran's total gross income in the calendar year before the assessment year was no more than 185 percent of the federal poverty guidelines.1 For the physician route to Oregon's disabled veteran exemption, gross income counts pensions, disability compensation and retirement pay received for military service, and the Oregon Department of Revenue says the physician certification must be renewed every year.1 This guide doesn't print a dollar figure for that limit, so ask your county assessor which poverty-guideline figure applies to your household before you file.

You Have to Own and Live in the Home

Every route requires that the claimant own the home and live on it. Under Oregon's rules for the disabled veteran exemption, a buyer under a recorded contract of purchase and a life-estate holder count as owners, and temporary absences for vacation, travel or illness do not disqualify the homestead.1 Only one homestead claim for Oregon's disabled veteran exemption is allowed per assessment year.1

Who Counts as a Veteran in Oregon

Oregon uses the veteran definition in ORS 408.225. The Oregon Department of Revenue summarizes it as a U.S. citizen who served in the U.S. Armed Forces, was discharged or released under honorable conditions, and meets at least one listed service condition.1 The service conditions in Oregon's veteran definition (ORS 408.225) include at least 179 consecutive days of service beginning after January 31, 1955; at least one day of service in a combat zone; or 178 days or less of service together with a VA disability rating.1 The list in the Department's publication is longer than these three, so if your service doesn't fit any of them, read the full "Who is a veteran?" section of publication 150-310-676 before assuming you're out.

What the Exemption Takes Off Your Property Tax Bill

Oregon's disabled veteran exemption is measured in assessed value, not in dollars of tax. ORS 307.250 applies the exempt amount first to the homestead and then to the claimant's taxable personal property.1 If you claim property in two or more Oregon counties, the combined exemption still cannot exceed the single statutory maximum.1

What that means in dollars depends on the tax rates that apply to your property, so Brevy doesn't print an average saving or a sample bill here. Your county assessor can tell you how the exempt amount shows up on your own tax statement.

The April 1 Deadline and Who Has to Refile

Oregon's disabled veteran exemption isn't automatic, and it doesn't transfer from one property to another. You claim Oregon's disabled veteran exemption by filing form 150-303-086 with your county assessor on or before April 1, and a claim filed by April 1 is for the property tax year that begins July 1.1 If the claim for a tax year isn't filed on time, ORS 307.260 says the exemption may not be allowed for that year.1

Buying a home in the spring changes the clock. If you acquire the home after March 1 but before July 1, your Oregon claim is due within 30 days after the date you acquired it.1 You must own and live in the home before July 1 to qualify for the tax year that begins July 1, and selling before July 1 disqualifies the property for that tax year.1

Do You Have to File Again Every Year?

For most Oregon veterans rated by the VA or the Armed Forces, and for qualifying surviving spouses, the answer is no. Under ORS 307.260, you don't need to refile if the exemption was allowed the prior year and your ownership, use and other qualifying conditions haven't changed.1 Two groups do have to file again. Anyone whose ownership or use of the homestead changes must file a new claim by April 1, and a veteran whose 40 percent disability is certified by a licensed physician must file every year.1

The physician-certified veteran is also the only Oregon claimant with a statutory late-filing route. A physician-certified veteran who had the exemption the previous year, didn't refile by April 1, and is notified by the county assessor may still file by May 1 with a $10 late-filing fee.1

Got Your VA Rating Late? Claim Up to Three Prior Years

If a VA rating arrives with an effective date in the past, Oregon has a route for that. Under ORS 307.262, a veteran who receives a VA or Armed Forces certification of 40 percent or more disability effective as of an earlier date may claim the Oregon disabled veteran exemption for each tax year after that date.1

That retroactive Oregon claim has two limits. You must file with the county assessor within six months of the date the federal agency notifies you, and you can't reach back to any tax year more than three tax years before the year you file.1 Under ORS 307.262, property taxes collected on the exempt amount for those earlier years are refunded to you with interest.1

The six-month window is the limit to watch. A retroactive claim under ORS 307.262 must be filed within six months of the date the VA or Armed Forces notifies the veteran of the qualifying certified disability.1 If you bought your Oregon home last year, were notified of a 50 percent service-connected rating more than six months ago, and never filed, that window has closed, and a claim filed with the county assessor by April 1 for the tax year beginning July 1 is your route.1

Surviving Spouses and Partners

A surviving spouse or registered domestic partner of a veteran can claim the basic Oregon exemption as long as the survivor has not entered into a new marriage or registered partnership.1 The Oregon Department of Revenue says a surviving spouse may file even if the veteran was not disabled or never filed for the exemption.1

An unremarried surviving spouse qualifies for the higher Oregon amount, $32,512 of assessed value in 2026, if the veteran died as a result of a service-connected injury or illness, or if the veteran received at least one year of the maximum exemption after 1981.1 So if your husband or wife held the higher, maximum exemption for a year or more, you keep the higher tier rather than dropping to the basic one.

Continuing Your Spouse's Exemption Without a New Claim

If the veteran held the Oregon exemption and died during the previous tax year, the surviving spouse may elect at any time during the tax year to continue the exemption without filing a new claim.1 The same Oregon election is available when the home was acquired after March 1 but before July 1 and the veteran died within 30 days of acquiring it.1 You do have to tell the county assessor you're making the election, and the assessor continues the exemption if you meet every other eligibility requirement.1

How to Apply for the Oregon Disabled Veteran Property Tax Exemption, Step by Step

One document rule saves repeat paperwork later. Once a VA or Armed Forces rating certificate has been filed after the veteran reached age 65, or once it certifies a permanent disability rating, the Oregon claimant doesn't need to attach it again.1

If You Also Need Help Paying the Tax

The disabled veteran exemption lowers the assessed value your Oregon property tax is figured on. If paying the remaining tax is still hard, Oregon also has a separate senior and disabled property tax deferral program with its own rules, and our guide to Oregon senior property tax relief explains who can use it and what it costs before you decide.

Learn More

Find personalized help filing Oregon's disabled veteran property tax exemption at brevy.com.

The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.