Property Tax Exemptions

 

Tax Exemption Programs

Application forms & instructions are available under our Applications / Forms

Oregon laws provide a property tax exemption for property owned or being purchased by certain qualifying organizations. The most common qualifying entities are: religious, fraternal, literary, benevolent, or charitable organizations and scientific institutions.

Property for which an exemption is requested must be actively occupied and used by the organization in a way that furthers its stated purpose. The property must also be reasonably necessary. Any portion of the property that does not meet these criteria is subject to assessment and taxation the same as all other taxable property.

Exemption is not automatic. An application must be filed with the Assessor between January 1 and April 1 for the tax year beginning July 1. Oregon does not have a homestead exemption.

Certain leased property, real and personal, may also qualify for exemption. The property tax exemptions explained in this circular are not automatic. The institution or organization claiming the exemption must file an application with the county assessor.

How to Claim the Exemption
Applications must be filed on or before April 1 of the assessment year for which the exemption is requested. All real and personal property must be identified on the application.

If use of the property changes, or if the property is acquired after March 1 and before July 1, the application may be filed within 30 days of acquisition or change of use.

If the application is not filed on time it may be filed no later than December 31 if a late filing fee of (1) $200 or (2) one-tenth of 1 percent of the assessed value of the property, whichever is greater, accompanies the application.

It's not necessary to reapply each year. However, if ownership, occupancy, or use of the property changes or there is an addition / modification to structure, a new application must be filed. If a new application is not filed, the exemption will terminate.


Veteran's Property Tax Exemption

Application forms & instructions are available under our Applications / Forms


If you are a 40% or more disabled veteran or surviving spouse of a veteran, you may be entitled to a Veteran’s property tax exemption.  The filing period is between January 1 and April 1.

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.

Requirements:

  • Be a veteran who is officially certified by the U.S. Department of Veterans Affairs or any branch of the United States armed forces as being 40% or more disabled

    Or

  • Be a surviving spouse of a veteran who has not remarried.

    And

  • You must own and live on the property.  Buyers with recorded contracts and life estate holders are considered owners. Temporary absences due to vacation, travel or illness do not disqualify you from the program.

Amount of the Exemption:

  • For 2012, the basic exemption for a disabled veteran or their surviving spouse is $17,910 of Assessed Value.  The exemption for a service-connected disability is $21,500 of Assessed Value.  These amounts increase each year by 3%.

How to File:

  • You need to file an application with our office by April 1st to secure the exemption for taxes due the following November 15th.  Once qualified, you do not need to file an annual renewal.
  • The exemption is applied to your current residence, and is not transferrable.  If you move, or change the ownership record, you will need to file a new application.
  • If you are a disabled veteran, but not certified by the armed forces, you will need to meet an income limit. For 2011, the income limit is a total gross income of $20,146 without dependents, $27,213 with one dependant, and increases by $7,067 for each additional dependent.

If you have questions or wish to file, you can contact our office at 541-440-6184 and ask for assistance with the Veteran's Tax Exemption.


Douglas County Assessor's Office
Courthouse Room 206
Roseburg, Oregon  97470
541-440-4222