Oregon disabled Veteran property tax exemption
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.
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).
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
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). You file Oregon DOR Form 310-676 with your county by 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.