Get Form OR-AP-RPPTE, Application For Real And Personal Property Tax Exemption, 150-310-088 - Oregon

Oregon has property tax rates that are nearly in line with national averages. The effective property tax rate in Oregon is 0.82%, while the U.S. average currently stands at 0.99%. However, specific tax rates can vary drastically depending on the county in which you settle down.

Oregon doesn't have sales or use taxes and doesn't issue exemption certificates. If you need an exemption from paying sales tax in another state, contact the Secretary of State, Corporation Division.

State residents who are disabled or senior homeowners may qualify for Oregon's tax deferral program if eligible and borrow from the State of Oregon to pay their county property taxes. Qualified homeowners repay the loan amounts with 6% interest.

Oregon laws provide a property tax exemption for property owned or being purchased by certain quali- fying organizations. The most common qualifying entities are: religious, fraternal, literary, benevolent, or charitable organizations, scientific institutions, and schools.

State residents who are disabled or senior homeowners may qualify for Oregon's tax deferral program if eligible and borrow from the State of Oregon to pay their county property taxes. Qualified homeowners repay the loan amounts with 6% interest.

The exemption is for up to $250,000 of assessed value of the homestead. To qualify, you must be an Oregon resident and own and live in your home, which is your primary residence. You also can't have entered into a new marriage or partnership.

Each person qualifying for the exemption under ORS 307.286 (Homestead exemption) shall file with the county assessor, on forms supplied by the assessor, a claim in writing on or before August 1 following the end of the tax year for which the exemption is claimed.

You are at least 62 years of age by April 15th of the year you file.