Nonprofit Homes for Elderly Persons

Nonprofit organizations providing housing for elderly including disabled veterans or surviving spouses might qualify for property tax

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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.

For faster processing time and verification of receipt, it is preferred that the application be submitted via email to dart.special.programs@multco.us
If you are unable to email, you may mail to:

Multnomah County DART SPG
PO Box 2716
Portland, OR 97208-2716
(Mailing may result in greater overall processing time – please verify two weeks after mailing that we have received what was sent)

Application: Nonprofit Homes for Elderly Persons
Statutes: ORS 307.370 – 307.385

Last reviewed November 28, 2025