Homeowner Programs

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

Disabled Homeowner Deferral - Disabled homeowners may qualify to defer payment of their property taxes.

Disabled Veteran Exemption - Disabled veterans may be entitled to a property tax exemption.

Senior Deferral - Seniors may qualify to defer payment of the property taxes on their homes.

Surviving Spouse Exemption - If you are the surviving spouse or partner of a veteran, you may be entitled to property tax exemption.

Housing Programs

HOLTE Exemption - Home Buyer Opportunity Limited Tax Exemption.  Qualified new single-unit homes can receive a limited term exemption on structural improvements.

MULTE Exemption -  Multiple-Unit Limited Tax Exemption.  Qualified multiple-unit projects can receive a limited term exemption on structural improvements. 

NPLTE Exemption - Nonprofit Low Income Housing Limited Tax Exemption.  Intended to reduce the property tax burden on those agencies that provide low-income rental housing.

Other Programs

Nonprofit Organizations - Charitable, fraternal, religious, literary and benevolent nonprofit organizations may be eligible for a property tax exemption.

Enterprise Zone Exemption - Businesses growing or locating in Multnomah County may qualify for an exemption on a new plant or equipment.

Construction in Progress - Oregon provides an exemption for qualified commercial construction projects in progress as of January 1st.

Historic Property - Historic Properties list on the National Register may qualify for reduced property taxes.

Damaged or Destroyed Property - Property taxes may be reduced when property is destroyed or damaged by fire or Act of God, or when buildings are demolished or removed.

Agricultural and Natural Space Deferrals

  • Conservation Easements
  • Farms
  • Forestland
  • Open Spaces
  • Riparian Zones (stream banks)
  • Wildlife Habitat