Disabled Veteran Property Tax Exemption
Property tax exemption of $27,092-$32,512 of assessed value for veterans rated 40%+ (amounts increase 3% annually).
Who qualifies
- Requires 40%+ VA disability rating
- Honorable discharge required
- Oregon residency
How to apply
$27,092-$32,512 off assessed value
Apply through the official Oregon agency.
Open applicationDetails
Eligibility
VA disability rating of 40% or higher (service-connected); honorable discharge; must own and occupy the property as primary residence in Oregon. Surviving spouses/registered domestic partners also eligible.
Amounts (tax year 2025-2026): $27,092 exemption for veterans rated 40%+ with service-connected disability. $32,512 exemption for veterans whose disability was incurred in combat or who are rated individually unemployable (IU/TDIU). Amounts increase 3% annually.
How to apply
File with your county assessor between January 1 and April 1 each year.
Always confirm current rates and rules with the Oregon state agency before applying.
Other Oregon Tax Benefits
Military Retirement Pay Tax Subtraction
Full subtraction of military retirement pay attributable to pre-October 1, 1991 service from Oregon taxable income.
Military Disability Retirement Pay Exemption
Military disability retirement pay for personal injury or sickness from active service is excluded from Oregon taxable income.
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