Oregon Veteran property tax exemption for disabled Veterans
Program figures verified July 2026 — details change; confirm your scenario with us.
If you are an Oregon Veteran with a 40% or higher disability rating, Oregon exempts a fixed amount of your home's assessed value from property tax. This page explains the 2026-27 amounts, who qualifies, and how to apply.
What is the Oregon Veteran property tax exemption?
The Oregon Veteran property tax exemption reduces the assessed value of a qualifying Veteran's primary home before tax is calculated. For 2026-27 it exempts $32,512 of assessed value for a service-connected disability and $27,092 for a non-service-connected disability of 40% or more. You must be an Oregon resident, own and occupy the home, and file Oregon DOR Form 310-676 by April 1.
Do disabled veterans pay property taxes in Oregon?
Yes. Disabled veterans in Oregon still pay property taxes — the state has no full exemption at any rating. A 40%-or-higher disability instead earns a fixed assessed-value exemption of $32,512 (service-connected) or $27,092 otherwise for 2026-27. That reduces the taxable value of your primary home, usually saving a few hundred dollars a year rather than erasing the bill.
How Oregon's disabled-Veteran exemption works
Oregon's benefit is an assessed-value exemption — it reduces the taxable assessed value of your primary residence by a fixed dollar amount before the tax rate is applied, rather than paying a credit on your bill. The exemption amount is indexed up about 3% each year.
2026-27 amounts and who qualifies
- $32,512 of assessed value exempted for a service-connected disability.
- $27,092 for a non-service-connected disability of 40% or more.
You must have a 40% or higher disability certification, be an Oregon resident, and own and occupy the home. The exemption is a fixed amount at each tier; a higher rating above 40% does not increase it.
Surviving spouse
An unremarried surviving spouse or partner of a qualifying Veteran (or of a service member killed in service) continues the exemption.
How to apply
File with your county assessor by April 1 for the exemption to apply to that tax year, with your VA disability documentation (Oregon DOR Form 310-676).
Disabled veteran property tax exemption form (Oregon Form 150-310-676)
The Oregon disabled veteran property tax exemption form is Oregon DOR Form 150-310-676, the Claim for Disabled Veteran or Surviving Spouse Property Tax Exemption. File it with your county assessor between January 1 and April 1, with your VA disability certification attached. Download the current form from the Oregon Department of Revenue, or request a copy from your county assessor's office.
How this fits with your VA loan
When you buy a home in Oregon with a VA loan, your lender estimates property tax as part of your monthly payment (the T in PITI). The exemption lowers your assessed value and therefore the tax portion of your payment, which can improve your debt-to-income ratio. We structure your pre-approval so the exemption is reflected accurately and you do not lose buying power.
Common questions
Did Oregon raise the veteran property tax exemption to $60,000 in 2026?
No. Senate Bill 387, which would have raised the exemption to $60,000 for a 40%+ disability and created a new $150,000 exemption for a 100% rating, died in the Senate Finance and Revenue Committee on June 27, 2025, and was not enacted. The current 2026-27 amounts remain $32,512 (service-connected) and $27,092 (non-service-connected).
Do 100 percent disabled Veterans pay property taxes in Oregon?
Yes — this surprises people relocating from full-exemption states. Oregon has no full exemption at any rating: the benefit is a fixed slice of assessed value ($32,512 service-connected for 2026-27), which typically saves a few hundred dollars a year. A bill to expand it (SB 387) died in committee in 2025, so these are the current amounts. The bigger dollar win for a 100% Veteran buying in Oregon is usually the federal VA funding-fee exemption — often five figures on one transaction.
At what percentage of disability do you stop paying property taxes in Oregon?
At no percentage — Oregon never fully exempts the bill. From a 40% rating up, you get the fixed assessed-value exemption ($32,512 service-connected / $27,092 otherwise for 2026-27), and the amount doesn't grow with a higher rating. It's an honest-but-modest benefit; we build it into your escrow math along with the much larger funding-fee exemption.
Do I have to apply every year for the Oregon Veteran exemption?
Usually not. Once granted with a VA disability certification, it continues while you own and occupy the home — you refile if ownership or use changes. Veterans claiming the non-service-connected track with a physician's certification do recertify annually.
How does the Oregon disabled Veteran property tax exemption work?
Oregon exempts a fixed amount of your home's assessed value from property tax: $32,512 for a service-connected disability or $27,092 for a non-service-connected disability of 40% or more (2026-27; the non-service-connected track, claimed with a physician's certification, carries an income limit of 185% of federal poverty guidelines). You file Oregon DOR Form 310-676 with your county between January 1 and April 1.
How much is the disabled Veteran property tax exemption in Oregon?
For 2026-27 Oregon exempts $32,512 of assessed value for a service-connected disability and $27,092 for a non-service-connected disability of 40% or more. The amount is indexed up about 3% a year.
Do you need a 40% disability rating for the Oregon Veteran exemption?
Yes. Oregon requires a 40% or higher disability certification, plus Oregon residency and an owner-occupied home. A higher rating does not increase the fixed exemption amount.
Can a surviving spouse claim the Oregon Veteran property tax exemption?
Yes. An unremarried surviving spouse or partner of a qualifying Veteran continues the exemption. Spouses of service members killed in service also qualify.
When is the deadline to file for the Oregon exemption?
File by April 1 with your county assessor (Oregon DOR Form 310-676) for the exemption to apply to that tax year.
Authoritative source: the Oregon Department of Revenue property-tax exemptions.