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PROPERTY TAX DEFERRAL PROGRAMS

Disable and Senior Citizens |


Disabled and Senior Citizens

    The Oregon Legislature established programs that allow qualifying citizens to delay
    paying property taxes on their residences—including manufactured homes, houseboats,
    multi-family, and income-producing properties (e.g., home business). If you qualify for
    one of the deferral programs, the state will pay your property taxes to the county. A lien
    will be placed on your property. You will be charged lien fees, which are deferred.
    Interest on the deferred taxes, at six percent per year, is also deferred.

    Deferral Program Information
 


PROPERTY TAX EXEMPTIONS

Veteran's | Specified Organizations | Construction in Process | Enterprise Zone | Active Duty Military | Environmentally Sensitive Logging Equipment | Other


Veteran's Exemption

    If you are a disabled veteran or the surviving spouse of a veteran and
    your primary residence is in Tillamook County, you may be entitled to
    exempt a portion of your real property's assessed value. 

    Veteran's Program Information

Property owned by Specified Organizations

   
Property owned or leased by religious, non-profit, fraternal, charitable,
    and other specified organizations may qualify for tax exemption.
    Property owned by Specified Organizations Program Information

    Applications:
        Properties owned
        Properties Leased:
        Leased from another exempt entity
        Leased from a taxable entity/owner

    Deadline to apply: 
        New
applications are due April 1 each year for taxes due the following
        November 15th.
               OR
        Within 30 days of purchase or entering in a new lease between March 1st and
        June 30th.

    
Late filing options are available, a fee is required.

Cancellation of Assessment on Commercial Facilities under Construction

   
Exemption allowed on properties that have been under construction for more than 1 year for
    non-manufacturing projects, being built for production of income, is under construction as of
    January 1, and not in use as of January 1. 

    Application

    Deadline to apply:  April 1 each year for taxes due the following November 15th.
        (no late filing option)

Enterprise Zone

    An short term tax exemption that is available to manufacturing companies that expand their employment
    can seek tax exemption for any new buildings or additions made in specific zones.  The Tillamook
    String of Pearls also allows hotel/motel properties to qualify.

    General Information:
       Business Oregon
       Tillamook Enterprise Zone
       Economic Development Council of Tillamook County

    Forms and Applications

    Deadline: April 1 each year for the taxes due the following November 15th
 

Oregon Active Duty Military Service Member’s Exemption

    Oregon National Guard members and military reserve members that served more than 179 days
    on ordered active duty or deployed under EMAC.

    Application

    Deadline: August 1 following the end of the tax year you're claiming
     (tax year: July 1-June 30)

Environmentally Sensitive Logging Equipment Exemption

    A tax exemption for logging equipment built after 1992.  This exemption was designed to encourage the transition from older logging equipment to newer versions that are designed to be environmentally sensitive. This must be filed annually with your personal property return by March 15 of each year.

    Application

 

Additional Exemption programs and applications from the Department of Revenue

 

                                        This page was last updated on Wednesday, October 18, 2017 01:15 PM

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