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Exemptions and Deferrals

Links to learn about state programs to defer or reduce tax obligations

Homeowner programs

Active Duty Military Exemption - Members of the Oregon National Guard or Reserve who are deployed may be eligible for a property tax exemption on their primary residence. 

Disabled Homeowner Deferral - Disabled homeowners may qualify to defer payment of their property taxes. 

Disabled Veteran Exemption - Disabled veterans may be entitled to a property tax exemption. 

Senior Deferral - Seniors may qualify to defer payment of the property taxes on their homes. 

Surviving Spouse of a Veteran Exemption - If you are the surviving spouse or partner of a veteran, you may be entitled to a property tax exemption. 

Surviving Spouse of a Public Safety Officer Exemption – If you are the surviving spouse or partner of a public safety officer killed in the line of duty, you may be entitled to a property tax exemption. 

Other programs

Nonprofit Organizations - Charitable, fraternal, religious, literary, benevolent and schools/ certain child care facilities nonprofit organizations may be eligible for a property tax exemption. 

Enterprise Zone Exemption - Businesses growing or locating in Washington County may qualify for an exemption on a new plant or equipment. 

Construction in Progress - Oregon provides an exemption for qualified commercial construction projects in progress as of January 1st. 

Historic Property - Historic Properties listed on the National Register may qualify for reduced property taxes. 

Damaged or Destroyed Property - Property taxes may be reduced when property is destroyed or damaged by fire or Act of God, or when buildings are demolished or removed. 

Deferral Program for Farmland, Forestland and Natural Spaces

  • Farmland
  • Forestland
  • Wildlife Habitat
  • Riparian Zone (stream banks)
  • Conservation Easement
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