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Active Duty Military Service Members Exemption

Qualifications for the exemption, and links to useful agencies.

You may be entitled to a property tax exemption if you’re serving in the Oregon National Guard or military reserve forces. You're eligible for the exemption if:

  • You're an Oregon Resident.
  • You own your home.
  • You live in your home except for time away for military service.
  • You're ordered to serve under federal active duty (Title 10) or deployed under the Emergency Management Assistance Compact (EMAC) for more than 178 consecutive days. If you're regular active enlistment or on a regular tour of duty, you do not qualify.
  • You must file an Oregon Active Duty Military Service Member's Exemption Claim form(Link is external) with us, along with supporting documents showing the dates of service (such as your military orders or DD-214).

If you're filing after your qualified service, you must file by August 1 following the end of the tax year for which you’re claiming.

If you're filing before your qualified service, you must file the application along with your military orders showing the dates of service.

Forms and additional information can be obtained from the following:

In Salem:
Oregon Department of Revenue(Link is external)
Telephone: 503-378-4988(Link opens phone app)
Toll free in Oregon: 800-356-4222(Link opens phone app)
TTY (hearing or speech impaired only):
800-886-7204(Link opens phone app), within Oregon
503-945-8617(Link opens phone app), in Salem

In Hillsboro:
Department of Assessment & Taxation
155 N First Ave, Suite 130 MS8
Hillsboro, OR 97124
Telephone: 503-846-8741(Link opens phone app)
TTY (hearing or speech impaired only): 503-846-8601(Link opens phone app)

Disability, Aging, and Veteran Services
5240 NE Elam Young Pkwy, Ste 300
Hillsboro, OR 97124
Telephone: 503-846-3060(Link opens phone app)
TTY (hearing or speech impaired only): 503-640-6398(Link opens phone app)

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