Disabled Veteran Property Tax Exemption
Property tax exemption of $26,303-$31,565 of assessed value for veterans rated 40%+ (amounts increase 3% annually).
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Apply directly through the official Oregon agency.
About this benefit
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): $26,303 exemption applies to veterans rated 40% or higher with a service-connected disability. $31,565 exemption applies to veterans who received their disability in combat or 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.
Verified against official source
Last checked 2026-05-05 against www.oregon.gov. 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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