Veteran's Surviving Spouse Exemption

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

If you are the surviving spouse of a veteran, you may be entitled to exempt a portion of your property taxes.

You must meet two requirements to qualify:

  1. Own and live in a Multnomah County home as your primary residence.
  2. You must be the surviving spouse (not divorced or remarried) or surviving partner of a qualified veteran who received an honorable discharge from active duty. The veteran did not have to be disabled for a surviving spouse or partner to be eligible.

    Required Documentation:

    1. Proof of honorable discharge (with SS# blacked out)
    2. Death certificate (with SS# blacked out), AND
    3. Marriage certificate

    For faster processing time and verification of receipt, it is preferred that the application and required documentation listed above be submitted via email to [email protected].
     
    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)

Information:  Surviving Spouse Property Tax Exemption Explained

Application: Surviving Spouse Exemption Claim

Statute: ORS 307.250 – 307.283

Last reviewed November 28, 2025