Clackamas County Property Tax Exemptions: Veterans, Seniors, and Military

Clackamas County property tax exemptions and deferrals come through three Oregon programs: a partial exemption for disabled veterans and their surviving spouses, a deferral program for seniors and people with disabilities, and an exemption for Oregon National Guard and reserve members on federal active duty. Each has its own income or disability rules, its own dollar amount, and its own filing deadline, and all three are handled by the Clackamas County Assessment and Taxation office.

Oregon taxes property on assessed value rather than full market value, so a dollar of exemption comes off a figure that’s already well below what your home would sell for. A reduction of about $27,000 in assessed value, in a tax code area around $15 per $1,000, works out to roughly $400 off your annual bill.

Which Program Fits Your Situation

Use the shortest match:

  • You’re a veteran with a 40%+ disability rating, or the surviving spouse or registered domestic partner of one. See the veteran exemption.
  • You’re 65+ or on Social Security disability, with household income under $70,000, and have lived in the home at least five years. See the deferral program.
  • You’re an Oregon Guard or reserve member activated under Title 10 or deployed under EMAC for 179+ consecutive days. See the active duty exemption.

These programs are separate from one another and from any other reductions. If you’re on a regular active-duty enlistment rather than a Guard or reserve activation, the military exemption below does not apply to you.

Disabled Veteran and Surviving Spouse Exemption

Under ORS 307.250, a veteran with a disability rating of 40 percent or more from the U.S. Department of Veterans Affairs or a military branch can take a portion of the home’s assessed value off the tax rolls.1Oregon Public Law. Oregon Revised Statutes 307.250 – Property of Veterans or Surviving Spouses For the current tax year, the amounts are:

Both amounts increase 3 percent each year.1Oregon Public Law. Oregon Revised Statutes 307.250 – Property of Veterans or Surviving Spouses You must be a U.S. citizen discharged or released under honorable conditions, and the property must be your primary residence.2Oregon Department of Revenue. Disabled Veteran or Surviving Spouse Property Tax Exemption Veterans whose disability is certified by a licensed physician instead of the VA can also qualify under the general category, but they need annual recertification.

A surviving spouse or registered domestic partner who has not remarried or entered a new partnership can claim the exemption, and can do so even if the veteran never filed in their lifetime. The higher service-connected amount is available to a surviving spouse when the veteran either died from a service-connected injury or illness, or received at least one year of the maximum exemption after 1981.1Oregon Public Law. Oregon Revised Statutes 307.250 – Property of Veterans or Surviving Spouses

File with the Clackamas County Assessor by April 1 of the assessment year.3Oregon Public Law. Oregon Revised Statutes 307.260 – Claiming Exemption If you had the exemption last year and miss April 1, the office will notify you by April 10 and you can still file by May 1 with a $10 late fee. Miss both dates and you lose the exemption for that tax year.

Property Tax Deferral for Seniors and People with Disabilities

The state deferral program, under ORS 311.666 through 311.701, does not erase your taxes. Oregon pays your Clackamas County property tax bill each November and records a lien on the home; you repay the deferred total plus interest when you sell, move out, or die.4Oregon Department of Revenue. Oregon Property Tax Deferral for Disabled and Senior Homeowners Program

Who Qualifies

You must be at least 65 by April 15 of the filing year, or receiving Social Security disability benefits. Household income for the prior calendar year must be under $70,000, counting taxable and nontaxable income for everyone living in the home. The property must have been your primary residence for at least five years before April 15 of the filing year.5Oregon Public Law. Oregon Revised Statutes 311.670 – Eligibility of Property

Two conditions trip people up. The home must carry fire and casualty insurance. And no mortgage, trust deed, or land contract on the property can contain language prohibiting tax deferral, a clause sometimes found in reverse mortgages and certain conventional loans. Pull your loan documents before you apply.5Oregon Public Law. Oregon Revised Statutes 311.670 – Eligibility of Property

Home Value Limits

Your home’s real market value must be under a cap that rises with how long you’ve owned it. The floor is $250,000. After seven years of ownership the cap moves to 110 percent of the county median real market value, after 15 years to 150 percent, and after 19 or more years to 190 percent of the county median.5Oregon Public Law. Oregon Revised Statutes 311.670 – Eligibility of Property Long-term owners in higher-value Clackamas neighborhoods are more likely to clear the limit than recent buyers.

Interest, Repayment, and the Surviving Occupant Rule

Deferred taxes carry 6 percent simple interest per year, with no compounding.4Oregon Department of Revenue. Oregon Property Tax Deferral for Disabled and Senior Homeowners Program The lien is paid off out of home equity when it’s triggered. If the homeowner dies, a surviving spouse or disabled heir who lives in the property can file their own deferral claim and keep the account open rather than owing the balance at once.6Oregon Public Law. Oregon Revised Statutes 311.688 – Claim by Surviving Spouse or Disabled Heir to Continue Tax Deferral

Deferral Filing Deadline

Applications are filed with the county assessor between January 1 and April 15 of the year before the tax year you want deferred. Late filings are accepted from April 16 through December 1 with a fee equal to 10 percent of your prior year’s tax bill, with a $20 minimum and a $150 maximum.7Oregon State Legislature. Oregon Revised Statutes Chapter 311 – Collection of Property Taxes

Active Duty Military Service Member Exemption

Oregon National Guard members and military reservists called to federal active duty for 179 or more consecutive days can exempt a sizable chunk of assessed value under ORS 307.286. The exemption started at $60,000 in 2005 and grows 3 percent each year.8Oregon Department of Revenue. Oregon Active Duty Military Service Members Exemption Claim It applies specifically to Guard and reserve members activated under Title 10 orders or deployed under the Emergency Management Assistance Compact, not to service members on a standard active-duty enlistment or tour.

You must be an Oregon resident who owns and lives in the home as your primary residence, setting aside time away on military service. If a qualifying service member dies during deployment, anyone lawfully occupying the home can claim the exemption for that tax year. The filing deadline is August 1 after the end of the tax year being claimed, which is later than the deadlines for the other two programs.8Oregon Department of Revenue. Oregon Active Duty Military Service Members Exemption Claim

How to File

Each program has its own form, and all applications are handled by Clackamas County Assessment and Taxation at 150 Beavercreek Road, Room 135, Oregon City, OR 97045.9Clackamas County. Assessment and Taxation You can deliver documents in person during business hours or mail them to the same address. Forms are available on the county website or at the counter.

Documents to Gather

  • Veteran exemption: a copy of your DD-214 showing discharge under honorable conditions and a current disability certification letter from the VA or your military branch. Surviving spouses need the veteran’s DD-214 and documentation of the veteran’s death or disability history.
  • Senior or disability deferral: your most recent federal income tax return, Social Security award letters showing monthly benefit amounts, and proof of fire and casualty insurance. Disclose all household income, taxable and nontaxable.
  • Active duty military: a copy of your activation orders showing Title 10 status or EMAC deployment, plus documentation of the length of service.

Every application needs the property tax account number from your most recent tax statement. Check income figures and account numbers before you submit; errors don’t disqualify you, but they slow review enough to push some files past their window.

Deadlines at a Glance

If Your Claim Is Denied

A denial comes in writing with the reason stated. Most denials come down to missing documentation or an income figure that cleared the threshold, and the fastest fix is often correcting the paperwork and reapplying the next year rather than appealing.

If you do appeal, the route depends on what’s in dispute. Property value disputes go to the Clackamas County Property Value Appeals Board after your October tax statement arrives, with a December 31 petition deadline.10Oregon Department of Revenue. Appeals PVAB petition forms and mailing instructions are on the county website.11Clackamas County. Tax Appeals Forms If the PVAB rules against you, or if your dispute is about something other than property value, you have 30 days from the mailing date of the decision to file a complaint with the Magistrate Division of the Oregon Tax Court. You can represent yourself.