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Surviving Spouse of a Public Safety Officer

Qualifications for the Public Safety Officer Surviving Spouse exemption, and links to useful agencies.

If you're the surviving spouse or registered domestic partner of any of the following, you may be entitled to a property tax exemption on your primary residence if the officer was killed in the line of duty:

  1. Fire service professional
  2. Police officer
  3. Reserve officer

To be eligible, you must:

  • Be an Oregon resident
  • Own your home
  • Live in your home as your primary residence
  • Not have entered into a new marriage/domestic partnership
  • File a Surviving Spouse of a Public Safety Officer Claim form with us, along with supporting documents:
    • Written statement issued by the agency that employed the public safety officer certifying they were killed in the line of duty
    • Death certificate
    • Marriage certificate
    • If property is held in trust, include revocable trust documentation

You must file between January 1st and April 1st.

Forms and additional information can be obtained from the following:

In Salem:
Oregon Department of Revenue

Telephone: 503-378-4988
Toll free in Oregon: 800-356-4222
TTY (hearing or speech impaired only):
          800-886-7204, within Oregon
          503-945-8617, in Salem

In Hillsboro:
Department of Assessment & Taxation

155 N First Avenue, Suite 130, MS8
Hillsboro, OR 97124
Telephone: 503-846-8741
TTY (hearing or speech impaired only): 503-846-8601

Location

Department of Assessment & Taxation

155 N First Avenue
Hillsboro, Oregon 97124
Tuesday: 8:30 am - 5:00 pm