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Exemptions and Deferrals
VETERAN’S PROPERTY TAX EXEMPTION
If you are a 40% or more disabled veteran or the surviving spouse/domestic partner of a veteran, you may be entitled to exempt a portion of your homestead property’s assessed value from property taxation. An application must be filed on or before April 1. If property is acquired after March 1 but prior to July 1 the claim for that year shall be filed within 30 days after the date of acquisition.
A newly certified disabled veteran can apply within six months of the federal government notification of the certified disability. A surviving spouse/domestic partner can apply anytime during the current tax year if the veteran was deceased in the previous tax year. Applications are available online at www.oregon.gov/DOR/PTD/docs/303-086.pdf or at the assessor’s office. A mailing list is maintained to facilitate the mailing of applications in January for those persons requesting them. If you have further questions please call 541-682-4321.
SENIOR & DISABLED CITIZEN’S PROPERTY TAX DEFERRAL PROGRAM
Qualified low income senior citizen’s over the age of 62 or disabled citizen’s under the age of 62 and receiving federal Social Security disability benefits the previous year may apply to have their property taxes deferred. If approved the State will pay your taxes for future years, place a lien on your property and charge you 6% simple interest on the amount they pay. Your application for deferral must be filed with your county assessor between January 1 and April 15. Applications are available online at www.oregon.gov/DOR/PTD/docs/490-015.pdf or at the assessor’s office. A mailing list is maintained to facilitate the mailing of applications in January for those persons requesting them. If you have further questions please call 541-682-4321.
REAL & PERSONAL PROPERTY TAX EXEMPTION
Qualified organizations may file an application for real and personal property tax exemption with the county assessor on or before April 1. If property is acquired or a new lease is entered into or the use of the property changes after March 1 but prior to July 1 the claim for that year shall be filed within 30 days. A mailing list is maintained to facilitate the mailing of applications in January for those persons requesting them.
Enterprise Zone Exemptions
The Oregon Enterprise Zone Program was created in 1985 by the Oregon legislature to create new jobs by encouraging business investment in economically lagging areas of the state.
In exchange for locating or expanding in an enterprise zone, eligible (generally non-retail) business firms receive total exemption from the property taxes normally assessed on new plant and equipment for three to five years.
Prior to commencing construction/installations, eligible business firms submit an application for authorizataion. Such firms include manufacturers, processors, shippers and other operations that serve businesses, and some types of headquarters and call centers, as well as hotels, motels and resorts in 28 of the 44 zones where the local governments opted to allow such businesses in addition to industrial operations. Retail, construction, financial and certain other activities are explicitly ineligible. Qualified property includes new buildings; additions, equipment and machinery, but land, existing property and minor items of personal property never qualifies.
After the qualified business firm has been authorized and the new construction/installation is complete, an exemption application may be filed with the Assessor’s office between January 1 and April 1. To continue an approved exemption, a claim must be filed annually with the Assessor’s office between January 1 and April 1 each subsequent year.
Assessment of Farmland Not in an Exclusive Farm-Use Zone
Assessment of Farmland in an Exlusive Farm-Use Zone
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