Active Duty Military Service Members' Exemption

You may be entitled to an exemption on your property taxes if you are serving in the Oregon National Guard or Military reserve forces and have been ordered to federal active duty (Title 10) or deployed under the Emergency Management Assistance Compact (EMAC).  You are eligible for the exemption if:

  • You are an Oregon Resident
  • You own your home and it is your primary residence
  • You live in your home except for time away for military service
  • You are ordered to serve under federal active duty (Title 10) or deployed under the EMAC for more than 178 consecutive days.  If you are regular active enlistment or on a regular tour of duty, you do not qualify.
  • You will file an Oregon Active Duty Military Service Member's Exemption Claim form #150-303-084 along with support documents showing the dates of service (such as your military orders or DD-214)

If you are filing after your qualified service you need to file on or before August 1 following the end of the tax year for which you are claiming.

If you are filing before your qualified service you will file the application along with your military orders showing the dates of service.

Forms and additional information can be obtained from the following:

In Salem:
Oregon Department of Revenue

Telephone: (503) 378-4988
Toll free in Oregon: 1-800-356-4222
Internet:  http://www.oregon.gov/DOR/forms/FormsPubs/active-military-exemption_303-084.pdf
TTY (hearing or speech impaired only):
    1-800-886-7204, within Oregon
    (503) 945-8617, in Salem

In Hillsboro:
Department of Assessment & Taxation
155 N First Ave, Suite 130 MS8
Hillsboro, OR  97124
Telephone: (503) 846-8741
TTY (hearing or speech impaired only):  (503) 846-8601

Disability, Aging, and Veteran Services
5240 NE Elam Young Pkwy, Ste 300
Hillsboro, OR  97124
Telephone: (503) 846-3060
Internet:  http://www.co.washington.or.us/HHS/DAVS/Veterans/index.cfm
TTY (hearing or speech impaired only):  (503) 640-6398