Property Tax Exemption Deadline Approaching: Veterans and Surviving Spouses Encouraged to Apply

By Rebecca Wallis

Yamhill County, OR – March 3, 2025

Veterans, active-duty service members, and surviving spouses in Yamhill County may be eligible for a significant property tax exemption, but the deadline to apply is fast approaching. Applications must be submitted to the Yamhill County Assessor’s Office by April 1, 2025, to qualify for the exemption for the upcoming tax year.

This benefit, provided under Oregon Revised Statutes (ORS) 307.250–307.289, allows eligible individuals to reduce the taxable assessed value of their homes, helping to ease financial burdens for those who have served or lost a loved one in military service.

What is the Property Tax Exemption for Veterans and Surviving Spouses?

The exemption reduces the taxable assessed value of a veteran’s or surviving spouse’s primary residence, effectively lowering their property tax bill. The amount exempted from taxation varies based on disability status and surviving spouse qualifications.

For the 2025-2026 tax year beginning July 1, the exemption amounts are:

• $26,303 for a disabled veteran or a surviving spouse.
• $31,565 for a veteran with a service-connected disability of 40% or more, or a surviving spouse of a veteran who died due to a service-connected injury or illness.
• The exemption increases by 3% each year to adjust for inflation.

Additionally, active-duty military members serving under Title 10 orders or deployed under the Emergency Management Assistance Compact (EMAC) for at least 179 consecutive days may qualify for an exemption on their primary residence.

Who Qualifies?

Disabled Veterans

• Must be certified as having at least a 40% disability rating by:
  • The U.S. Department of Veterans Affairs (VA)
  • Any branch of the U.S. Armed Forces
  • A licensed physician (income-based qualifications apply)
• Must own and live in the home as their primary residence.

Surviving Spouses

• Must be widowed and not remarried.
• The deceased veteran must have:
  • Died due to a service-connected disability OR
  • Previously received the maximum exemption for at least one year.

Active-Duty Military Members

• Must be serving in the Oregon National Guard or Military Reserve.
• Must have been deployed under Title 10 federal active duty or EMAC orders for at least 179 consecutive days.

How to Apply

Deadline: April 1, 2025
Where to Apply in Yamhill County:

Applicants can submit their documentation in one of the following ways:

In Person: (8:30am – 4pm)
Yamhill County Assessment and Taxation
Roxane Henderson
535 NE 5^th St, Room 42
McMinnville, OR 97128

By Mail:
Yamhill County Assessment and Taxation
Roxane Henderson
535 NE 5^th St, Room 42
McMinnville, OR 97128

Email: assessor@yamhillcounty.gov

Questions can be submitted via email or by calling Roxane Henderson at  1-503-474-5078 or the main Assessor phone number of 503-434-7521.

Application Forms:

• Disabled Veteran or Surviving Spouse Exemption Claim Form
• Active-Duty Military Exemption Claim Form

Required Documents:

• DD-214 (Military Discharge Papers)
• VA Disability Certificate (dated within three years) (for disabled veterans)
• Death Certificate (for surviving spouses)
• Marriage Certificate or Domestic Partnership Certificate (for surviving spouses)
• Military orders showing deployment details (for active-duty applicants)

Applicants must file the claim with the county where their home is located. If a veteran moves to a new home, they must reapply for the exemption at their new property.

How Many Are Using This Benefit in Yamhill County?

According to Yamhill County records, the number of veterans and surviving spouses receiving this property tax exemption has fluctuated over recent years. In 2024, there were:

• 306 surviving spouses of non-service-related veterans.
• 65 surviving spouses of service-related veterans.
• 8 veterans with non-service-related disabilities.
• 594 veterans with service-connected disabilities.

These numbers indicate that many eligible veterans and spouses may still be unaware of this benefit. If you qualify, don’t miss this opportunity to reduce your property tax burden.Get Help Applying

Veterans needing assistance with the application process can reach out to:

• Yamhill County Assessor’s Office – Roxane Henderson at  1-503-474-5078

Act Now Before the Deadline!

The April 1 deadline is quickly approaching. Veterans, active-duty military, and surviving spouses who meet the qualifications should apply as soon as possible to secure their exemption for the upcoming tax year.

This benefit is not automatic. You must apply to receive it.

Photo Credit: Yamhill County News File