Surviving Spouse of a Public Safety Officer

If you're the surviving spouse or registered domestic partner of any of the following, you may be entitled to a property tax exemption on your primary residence if the officer was killed in the line of duty:

1. Fire service professional
2. Police officer
3. Reserve officer

To be eligible, you must:

• Be an Oregon resident
• Own your home
• Live in your home as your primary residence
• Not have entered into a new marriage/domestic partnership
• File a Surviving Spouse of a Public Safety Officer Claim form(Link is external) with us, along with supporting documents:
  • Written statement issued by the agency that employed the public safety officer certifying they were killed in the line of duty
  • Death certificate
  • Marriage certificate
  • If property is held in trust, include revocable trust documentation

You must file between January 1st and April 1st.

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 Avenue, 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)