Division of Assessment Recording & Taxation (DART) Special Programs

Oregon law provides a variety of property tax exemptions for individuals and certain organizations. Get information about the available programs.

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

Nonprofit Housing for the Elderly - Nonprofit organizations receiving federal or state financial assistance in providing housing and care to elderly persons may qualify for property tax exemption.

Nonprofit Homes for Elderly Persons - (In conjunction with Disabled Veteran/Surviving Spouse Exemptions)Nonprofit organizations providing housing for elderly including disabled veterans or surviving spouses might qualify for property tax exemption for personal property and a portion of the qualifying real property.

Housing Programs

HOLTE Exemption - Home Buyer Opportunity Limited Tax Exemption. Qualified new single-unit homes can receive a limited term exemption on structural improvements.

MULTE Exemption - Multiple-Unit Limited Tax Exemption. Qualified multiple-unit projects can receive a limited term exemption on structural improvements.

NPLTE Exemption - Nonprofit Low Income Housing Limited Tax Exemption. Intended to reduce the property tax burden on those agencies that provide low-income rental housing.

Other Programs

Nonprofit Organizations - Charitable, fraternal, religious, literary and benevolent nonprofit organizations may be eligible for a property tax exemption.

Enterprise Zone Exemption - Businesses growing or locating in Multnomah County may qualify for an exemption.

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

Historic Property - Historic Properties list 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.

Agricultural and Natural Space Deferrals including:

  • Conservation Easements
  • Farms
  • Forestland
  • Open Spaces
  • Riparian Lands (stream banks)
  • Wildlife Habitat

Payments In-Lieu of Taxes - Those organizations having a lease with the Port of Portland over January 1 may apply to make payments in-lieu of taxes for the following tax year for the qualifying property.

Last reviewed November 15, 2024