Veteran's Property Tax Exemption

If you are a disabled veteran or the surviving spouse/partner of a veteran, you may be entitled to exempt a portion of your real property's assessed value.

First, you must meet one of these requirements:

Be a veteran who is officially certified by the U.S. Department of Veteran Affairs or any branch of U.S. Armed Forces as having disabilities of 40% or more.

OR

Be a veteran who meets all of the following criteria:
    1) Served in the U.S. Armed Forces
    2) In the prior year, had a total gross income less than or equal to 185 percent of the annual Federal Poverty Level Guidelines
    3) Is certified each year by a licensed physician as being 40% or more disabled.

OR

Be a surviving spouse/partner who has not entered into a new marriage or registered domestic partnership.  You may file a claim for the exemption even though your spouse/partner was not disabled or never filed a claim for the exemption if disabled.

Second,  you must own and live on the property located in Tillamook County. Buyers with recorded contracts and life estate holders are considered owners for purposes of this exemption. Temporary absences due to vacation, travel or illness do not disqualify you from the program.

Amount of the Exemption:

The Exemption amount increases yearly by 3% and depends on the type of Exemption for which you qualify. 

2023/24 Tax Year

A veteran or their surviving spouse with a service-connected disability in may receive a $29,753 exemption off their assessed value.

Other disabled veterans or their surviving spouse may receive $24,793 off their assessed value.

How to file:

This property tax exemption is not "automatic" and does not transfer from one property to another.  The disabled veteran or surviving spouse/partner must file an exemption application by the due date with the county assessor where the property is located. You do not have to file a claim every year.  However, you must file a new claim by April 1, if there are changes in ownership or use of your homestead property. 

File your claim, with the attached required documentation, on or before April 1 of the year for which you are claiming the exemption.

If you acquire property after March 1 and before July 1, file your claim, with the required documentation, within 30 days after the date of acquisition.

You will continue to receive the Veterans benefit if all of the following apply.

• You have not moved and you claimed the exemption on the same home last year.
• You live in the home and the home is still your primary residence. 
• The ownership of the home remains in the veteran/surviving spouse’s/partner's name.
• You are the surviving spouse/partner of a veteran, claimed the exemption the previous year, and have not remarried or registered a new domestic partnership.
• You are a veteran who is certified by the Department of Veterans Affairs to be 40% or more disabled and you claimed the exemption the previous year.

Veterans/Surviving Spouses/Partners must re-file by April 1 if any of the following apply.

• You are certified 40% or more disabled by a private physician, not the Department of Veterans Affairs
• You did not receive this exemption in Tillamook County last year.
• You moved or sold your home and/or you wish to change the exemption to a new home that you did not claim last year.
• If the exemption was claimed by your spouse/partner previously, who is now deceased, you must file an application with the Assessor in order to receive the exemption as a surviving spouse/partner of a veteran.

If you have questions or need an application, you may contact our office at 503-842-3400 and ask for assistance with the Veteran's Tax Exemption.

Or download an Information Circular from the State about the Veteran's Property Tax Exemption HERE.

For a Veteran's Tax Exemption Claim Form, click HERE