Members of the Oregon National Guard or Reserve who are deployed may be eligible for a property tax exemption on their primary residence.

You may be eligible for this exemption if:

  • You are an Oregon resident;
  • You own your home and it is your primary residence;
  • You live in your home except when away performing military service;
  • You are serving in the Oregon National Guard or military reserve forces;
  • You are ordered to federal active duty (Title 10) or deployed under the Emergency Management Assistance Compact (EMAC) on or after January 1, 2005 (if you are in regular active enlistment or on a regular tour of duty, you do not qualify); and
  • You are ordered to serve under Title 10 status or EMAC deployment for more than 178 consecutive days.

If you qualify, a portion of the assessed value of your residential property may be exempt from property tax.

You must file a claim with Multnomah County for each tax year during which you served, or will serve, at least one day of your qualified service.

Application: Oregon Active Duty Service Member's Exemption Claim

Statute: ORS 307.286-307.289