Property Tax Exemptions & Tax Deferral
PROPERTY TAX DEFERRAL PROGRAMS
Disabled and Senior Citizens
The Oregon Legislature established programs that allow qualifying citizens to delay paying property taxes on their residences—including manufactured homes, houseboats, multi-family, and income-producing properties (e.g., home business). If you qualify for one of the deferral programs, the state will pay your property taxes to the county. A lien will be placed on your property. You will be charged lien fees, which are deferred. Interest on the deferred taxes, at six percent per year, is also deferred.
PROPERTY TAX EXEMPTIONS
Veteran's Exemption
If you are a disabled veteran or the surviving spouse of a veteran and your primary residence is in Tillamook County, you may be entitled to exempt a portion of your real property's assessed value.
Property owned by Specified Organizations
Property owned or leased by religious, non-profit, fraternal, charitable, and other specified organizations may qualify for tax exemption.
Property owned by Specified Organizations Program Information
Applications:
- Properties owned
- Properties Leased:
- Leased from another exempt entity
- Leased from a taxable entity/owner
Deadline to apply:
New applications are due April 1 each year for taxes due the following November 15th.
OR
Within 30 days of purchase or entering in a new lease between March 1st and June 30th.
Late filing options are available, a fee is required.
Cancellation of Assessment on Commercial Facilities under Construction
Exemption allowed on properties that have been under construction for more than 1 year for non-manufacturing projects, being built for production of income, is under construction as of January 1, and not in use as of January 1. Construction timeline starts when the foundation begins until the structure is ready for occupancy/use.
Deadline to apply: April 1 each year for taxes due the following November 15th.
(no late filing option)
Enterprise Zone
An short term tax exemption that is available to manufacturing companies that expand their employment can seek tax exemption for any new buildings or additions made in specific zones. The Tillamook String of Pearls also allows hotel/motel properties to qualify.
General Information:
Business Oregon
Tillamook Enterprise Zone
Economic Development Council of Tillamook County
Forms and Applications
Deadline: April 1 each year for the taxes due the following November 15th
Oregon Active Duty Military Service Member’s Exemption
Oregon National Guard members and military reserve members that served more than 179 days on ordered active duty or deployed under EMAC.
Deadline: August 1 following the end of the tax year you're claiming
(tax year: July 1-June 30)
