Polk County Assessor: Veterans Property Tax Exemption

The Polk County Assessor takes the disabled veteran property tax exemption for a veteran rated 40 percent or more, or a surviving spouse or registered domestic partner; the filing period is January 1 to April 1 of the assessment year, and the Assessor's Office at 503-623-8391 answers exemption questions.

Also called: property tax, exemption, 40 percent, ORS 307.250, ORS 307.286, January 1, April 1, Assessor, surviving spouse, active duty.

For: Veteran or service member, survivor.

Where it applies

Written for the jurisdictions listed here.

Polk County, ORCounty

The exemption is the State's, ORS 307.250, which the Oregon entry describes; the Polk County Assessor's page is where the county administers it. The Assessor states the gate: "A disabled veteran (40% or more), or the surviving spouse/registered domestic partner of a veteran, may be entitled to a Veteran Exemption on property taxes. The filing period is between January 1st and April 1st of the assessment year." Applications are linked from the page: the Disabled Veteran or Surviving Spouse Property Tax Exemption, and the Oregon Active Duty Military Service Members' Exemption. The active-duty variant has its own statutory test the page restates: "ORS 307.286(1) requires the service member to be serving in the Oregon National Guard or military reserve and then perform at least 179 consecutive days of service under Title 10 or under the Emergency Management Assistance Compact (EMAC)." Questions and filing: contact the Assessor's Office at 503-623-8391 and ask for assistance with Veteran's Exemptions. The page also names the county's own Veterans Service Office in Dallas at 503-623-9188 for other veteran services, and ODVA at 503-373-2085 or 800-827-1000.

Thresholds

Thresholds for Polk County Assessor: Veterans Property Tax Exemption
Gate	Rule
40 percent or more	The county page states the exemption is for a disabled veteran rated 40 percent or more, or a surviving spouse or registered domestic partner of a veteran, under the state exemption the entry inherits.

Sources

Updated

Last updated 2026-10-23.

What changed then:

New official source added: “ORS 307.250, Exemption for property of disabled veteran or spouse (ORS chapter 307, 2025 edition)”.
Source removed: “ORS 307.250, Exemption for property of disabled veteran or spouse”.

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.