Text Size: A+| A-| A   |   Text Only Site   |   Accessibility
Active duty military property tax exemption law expands
01/03/2008
SALEM—If you are an Oregon resident on active military duty and own your home, you may qualify for the active duty military service member’s property tax exemption. Up to $60,000 of the assessed value of your home may be exempt.

The 2007 Legislature changed the exemption to include qualified members serving in the military reserve and those redeployed after January 1, 2005.

The new law is retroactive.

“If you filed a claim for this property tax exemption for the 2005-06, 2006-07, or 2007-08 tax years but were denied because you didn’t meet certain qualifications, contact your county assessor’s office,” said Connie Johnston, exemptions analyst. “You might qualify for the exemption now under the new law.”

If you are serving in the Oregon National Guard or military reserve force, and ordered to federal active duty (under Title 10) or deployed under the Emergency Management Assistance Compact on or after January 1, 2005, you may qualify for this exemption.

Your service must be at least 179 consecutive days. You may claim an exemption for each property tax year within which you served at least one day of service.

If the qualified service member died while on active duty status, the occupant of the home may file for the exemption. You must file the claim form and attach the qualified soldier’s DD214 and proof that you live at the deceased soldier’s home. Examples of proof include your driver’s license or property tax statement.

To claim this exemption for the 2005-06 or 2006-07 tax year, file the claim form by March 26, 2008.

To claim the exemption for the 2007-08 tax year, file the claim form by August 1, 2008.

File claims with the county assessor where your home is located. All claims must include copies of your military orders.

Johnston said each county assessor’s office mailed notices last month to those who had filed claims but were denied.

“If you’re eligible under the new law, the notice will confirm your eligibility,” Johnston said. “The notice also will tell you if you have to refile, depending upon whether you submitted the necessary documentation the first time you filed.”

Claim forms, instructions, and more information are available at the Department of Revenue, or at your county assessor’s office.
 
 
Page updated: February 05, 2008

Get Adobe Acrobat ReaderAdobe Reader is required to view PDF files. Click the "Get Adobe Reader" image to get a free download of the reader from Adobe.