Disabled Veteran or Surviving Spouse Property Tax Exemption, 150-310-676

150-310-676 (Rev. 12-19-23)

Disabled Veteran or Surviving Spouse

Property Tax Exemption

[Oregon Revised Statute (ORS) 307.250–307.283]

If you’re a disabled veteran or the surviving spouse or

registered domestic partner (partner)

of a veteran, you

may be entitled to exempt $25,537 or 30,646 of your home-

stead property’s assessed value from property taxes. The

exemption amount increases by 3 percent each year. The

exemption is first applied to your home and then to your

taxable personal property. If you are an Oregon resident

and a qualifying veteran or a veteran’s surviving spouse/

partner and live in your home, you may file a claim and

receive the exemption.

How do I qualify for a $25,537 exemption?

First, you must meet one of these requirements:

• Be a veteran who is officially certified by the United

States (U.S.) Department of Veterans Affairs or any

branch of the U.S. Armed Forces as having disabilities

of 40 percent or more; or

• Be a veteran who served with the U.S. Armed Forces

and is certified each year by a licensed physician as

being 40 percent or more disabled. However, there is

an income limit. In the year before the exemption year,

your total gross income can’t be more than 185 percent

of the annual Federal Poverty Level Guidelines.

Total gross income includes pensions, disability com-

pensation, and retirement pay received for your military

service. The U.S. Department of Health and Human Ser

vices publishes new Federal Poverty Level Guidelines

every February. The updated current year guideline is

used for that exemption year. You can see these guide

lines online at aspe.hhs.gov; or

• Be a veteran’s surviving spouse/partner who hasn’t

entered into a new marriage or registered domestic

partnership (partnership). You may file a claim for the

exemption even though your spouse/partner wasn’t

disabled or never filed a claim for the exemption if dis-

abled. (See the definition under “Who is a veteran?”

to determine your eligibility as the surviving spouse/

partner.)

Second, you must own and live on your homestead prop-

erty. Buyers with recorded contracts of purchase and life

estate holders are considered owners for the purposes

of this exemption. Temporary absences due to vacation,

travel, or illness don’t disqualify you from the program.

* “Partner” means the surviving registered domestic partner of a

veteran. ORS 106.340 provides that domestic partners who have reg-

istered as provided in ORS 106.325 are to have the same privileges as

spouses. For that reason, a surviving registered domestic partner of

a veteran is also eligible for this exemption.

How do I qualify for a 30,646 exemption?

First, you must meet one of these requirements:

• Be a veteran who is officially certified by the U.S.

Department of Veterans Affairs or any branch of the

U.S. Armed Forces as having service-connected dis-

abilities of 40 percent or more; or

• Be a veteran’s surviving spouse/ partner who hasn’t

entered into a new marriage or partnership and the

veteran died due to service-connected injury or illness,

or the veteran received at least one year of the maxi-

mum exemption. (See the definition under “Who is a

veteran?” to determine your eligibility as the surviving

spouse/partner.)

Second, you must own and live on your homestead prop-

erty. Buyers with recorded contracts of purchase and life

estate holders are considered owners for the purposes

of this exemption. Temporary absences due to vacation,

travel, or illness don’t disqualify you from the program.

Who is a veteran?

To qualify for the exemption, you must be a U.S. citizen

who has been a member of the U.S. Armed Forces and you

were discharged or released under honorable conditions.

At least one of these requirements must also be met:

• Served at least 91 consecutive days beginning on or

before January 31, 1955.

• Served at least 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.

• Served for 178 days or less and has a disability rating

from the U.S. Department of Veterans Affairs.

• Served for at least one day in a combat zone.

• Received a combat or campaign ribbon or an expedi-

tionary medal for service in the U.S. Armed Forces.

• Be receiving a nonservice-connected pension from the

U.S. Department of Veterans Affairs.

Surviving spouse of Civil War

or Spanish War veterans

If you are the surviving spouse of an honorably dis-

charged veteran of the Civil War or the Spanish War, and

you haven’t entered into a new marriage or partnership,

you’re entitled to an additional exemption of $2,000 pro-

vided you currently receive a pension and actually live on

your homestead property.

January 2024 www.oregon.gov/dor

150-310-676 (Rev. 12-19-23)

How do I file?

This property tax exemption isn’t “automatic” and doesn’t

transfer from one property to another property. The dis-

abled veteran or surviving spouse/partner must file an

exemption claim by the due date with the county asses-

sor where the property is located. You don’t have to file a

claim every year unless a licensed physician certified the

disabilities of 40 percent or more. However, you must file

a new claim by April 1 if there are changes in ownership

or use of your homestead property. You can obtain the

Disabled Veteran or Surviving Spouse Exemption Claim form,

150-303-086, from the county assessor’s office or find it

online at www.oregon.gov/dor/forms.

Standard filing: File your claim, with attached docu-

mentation, on or before April 1 preceding the tax year for

which you’re claiming the exemption.

If you acquire property after March 1 and before July

1, file your claim, with attached documentation, within

30days after the date of acquisition.

Late filing: If you’re a qualified veteran who is certi-

fied disabled by a licensed physician, file your claim,

with attached documentation, no later than May 1 if you

received an exemption in the previous year and you’re

notified by the county assessor that you didn’t file a new

claim for the current year. You must include a $10 fee for

filing late.

Late certification: On occasion, veterans receive their qual-

ifying disability certification years after the U.S. Depart-

ment of Veterans Affairs or a branch of the U.S. Armed

Forces examined the veteran for the disability rating. If

this happened, you may qualify for a prior year’s veteran’s

exemption. You need to meet the following requirements:

• Receive a notice of disability certification that indicates

you have disabilities of 40 percent or more as of a prior

date shown on the certification; and

• File a claim for exemption with your county assessor

within six months of the date the federal government

notifies you of the qualifying certified disability.

You may not claim an exemption for a tax year that’s more

than three tax years prior to the tax year during which

you file your claim, and the date of certified disability

must precede the start of each tax year claimed.

Property held in trust: To receive an exemption on prop-

erty held in a trust, the trust must be clearly identified as

revocable by the applicant for the specific property you

are claiming for exemption.

Surviving spouse/partner: A surviving spouse/partner

of a recently deceased veteran may continue receiving the

exemption already on their homestead property by noti-

fying the assessor that they elect to continue receiving

exemption without filing a new claim at any time during

the tax year if:

• The veteran died during the prior tax year; or

• The homestead property was acquired after March 1,

but prior to July 1, and the veteran died within 30 days

of the date the property was acquired.

What documentation do I attach to my claim?

Disabled veteran:

• DD-214 or other military-issued documentation that

shows you were discharged or released from the mili-

tary under honorable conditions and shows your period

of active service.

• Certificate issued by the U.S. Department of Veterans

Affairs, a branch of the U.S. Armed Forces, or a licensed

physician showing you have disabilities of 40 percent or

more.

— The disability rating certificate from the U.S. Depart-

ment of Veterans Affairs or from a branch of the U.S.

Armed Forces must be dated within three years prior

to the date of your claim for exemption.

— The disability rating certificate from a licensed phy-

sician must be updated every year.

If you have filed the required disability rating certificate,

you don’t have to continue attaching it to your claim if

you filed it after reaching the age of 65 or are certified as

permanently disabled.

Surviving spouse/partner:

• DD-214 or other military-issued documentation that

shows the veteran was discharged or released from the

military under honorable conditions and shows their

period of active service.

• Your marriage certificate or certificate of registered

domestic partnership. You must have been legally mar-

ried to or been in a partnership with the veteran at the

time of his or her death and you haven’t entered into a

new marriage or partnership.

• The veteran’s death certificate. If the veteran died as a

result of service-connected injury or illness, then you

may qualify for the greater exemption amount.

You can find this form at www.oregon.gov/dor/forms or

call your county assessor’s office.

Do you have questions or need help?

www.oregon.gov/dor

503-378-4988 or 800-356-4222

questions.dor@ oregon.gov

other languages.

Veteran’s Benefits, Oregon Dept. of Veterans’ Affairs:

Toll-free from Oregon prefix....................... 800-692-9666