Lincoln County Assessor: Disabled Veteran or Surviving Spouse Exemption

The exemption is the State's, under ORS 307.250 to 307.283; the Oregon entry gives the 2026-27 amounts ($27,092 and $32,512 of assessed value) and the rules. The Lincoln County Assessor takes the claims at the courthouse, 225 West Olive Street, Newport. What the office says. Veterans must "Own and live in their Lincoln County home as their primary residence", be "Certified as 40% or more disabled by the Department of Veteran Affairs, U.S. Armed Forces, or an independent licensed physician" (a physician's certification also brings an income test), and have an honourable discharge plus one of the State's service tests (91 consecutive days beginning on or before January 31, 1955 or 179 after; a shorter service ended by a service-connected disability or with a VA rating; a day in a combat zone; a combat or campaign ribbon or expeditionary medal; or a VA non-service-connected pension). A surviving spouse or partner of a qualifying veteran qualifies, and "The veteran does not have to have been disabled". How. File the Disabled Veteran or Surviving Spouse Exemption Claim with a copy of the DD-214 and the disability certification; a surviving spouse or partner adds the marriage or domestic partnership certificate and the veteran's death certificate. "Claims are accepted between January 1 and April 1 for the upcoming tax year beginning July 1", with exceptions for a recent widow or widower and for a retroactive VA rating. One shorthand to read past. The office's Property Tax Exemptions & Deferrals summary says "40% disability documented with the Department of Veteran Affairs" and "the unmarried surviving spouse"; the detailed page and the State accept a branch of the armed forces or a physician too, and the bar is remarriage, as the Oregon entry explains.