Oregon Veteran Benefits 2026: Property Tax Exemptions and Military Retired Pay Tax

The state benefits Oregon gives veterans and their surviving spouses: property tax exemptions, how the state taxes military retired pay, and other benefits, each with who qualifies, the amount, how to apply and the official source.

Oregon exempts $32,512 of homestead assessed value for veterans with a VA- or military-certified service-connected disability of 40% or more (and qualifying surviving spouses/partners), or $27,092 for other 40%+ disabled veterans and surviving spouses/partners (January 2026 DOR publication; the amounts rise 3% a year). Military retired pay is taxable in Oregon as a federal pension, except that the share earned by service before October 1, 1991 can be subtracted. Deployed Oregon National Guard and reserve members can also claim a separate active-duty homestead exemption. Other state benefits include disabled veteran license plates with a one-time permanent registration fee, a free combination hunting/fishing license for veterans rated 25% or more, public-employment preference points, and two state veterans' homes. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only benefits confirmed on an official state or federal page; counties and cities may offer more.

Property tax exemptions
Military retired pay tax
Other veteran benefits
Common questions

Property tax exemptions for veterans in Oregon

Oregon property tax benefits for veterans and surviving spouses (checked November 4, 2026)
Benefit	Who qualifies	Amount	How to apply	Source
Disabled veteran / surviving spouse homestead exemption, higher amount (service-connected)	Oregon resident veteran certified by the U.S. Department of Veterans Affairs or a branch of the Armed Forces as having service-connected disabilities of 40% or more. Also a surviving spouse or registered domestic partner who has not remarried, where the veteran died of a service-connected injury or illness or had received at least one year of the maximum exemption. Must own and live on the homestead. No income limit.	$32,512 of homestead assessed value exempt (DOR publication dated January 2026; the amount increases 3% each year). The exemption is applied first to the home and then to taxable personal property.	File Form 150-303-086 with the county assessor, with a DD-214 and a VA or military disability certificate dated within 3 years (surviving spouses also attach the marriage/partnership certificate and the death certificate). File by April 1 before the tax year, or within 30 days of acquiring the property if it was acquired after March 1 and before July 1. The exemption is not automatic and does not transfer to a new property. You do not have to refile each year unless ownership or use changes.	Oregon DOR, Disabled Veteran or Surviving Spouse Property Tax Exemption, 150-310-676 (Rev. 11-07-25), ORS 307.250-307.283
Disabled veteran / surviving spouse homestead exemption, base amount	Oregon resident veteran certified by the VA or a branch of the Armed Forces as having disabilities of 40% or more. Or a veteran certified each year by a licensed physician as 40%+ disabled, whose total gross income in the prior year does not exceed 185% of the Federal Poverty Guidelines; this income limit applies only to the physician route. Or a veteran's surviving spouse or registered domestic partner who has not remarried; the veteran need not have been disabled. Must own and live on the homestead.	$27,092 of homestead assessed value exempt (DOR publication dated January 2026; the amount increases 3% each year)	File Form 150-303-086 with the county assessor by April 1 before the tax year (or within 30 days of acquiring the property if it was acquired after March 1 and before July 1), with a DD-214 and a disability certificate. Physician-certified veterans must refile every year with an updated physician certificate; if such a veteran had the exemption the prior year and the assessor notifies them that no new claim was filed, they may file late by May 1 with a $10 fee.	Oregon DOR, Disabled Veteran or Surviving Spouse Property Tax Exemption, 150-310-676 (Rev. 11-07-25), ORS 307.250-307.283
Active duty military service member's homestead exemption (Oregon National Guard / reserve deployments)	Oregon resident who owns and lives in the home as primary residence (except while away serving), is serving in the Oregon National Guard or military reserve, and is ordered to federal active duty under Title 10 or deployed under the Emergency Management Assistance Compact (on or after Jan 1, 2005) for more than 178 consecutive days. Members in regular active enlistment or on a regular tour of duty do not qualify. If the member dies while performing the service, the lawful occupant of the home may claim. No income limit.	Exemption of assessed value that began at $60,000 in 2005 and increases 3% each year (the DOR form does not print the current-year figure). Claimable for each tax year (July 1-June 30) in which at least one day of qualified service was performed.	File Form 150-303-084 with the county assessor, attaching military orders. File on or before August 1 following the end of the tax year claimed, or before service begins with orders showing the scheduled service period.	Oregon DOR, Oregon Active Duty Military Service Member's Exemption Claim, 150-303-084, ORS 307.286-307.289

Is military retired pay taxed in Oregon?

Oregon state income tax on military retired pay (checked November 4, 2026)
Treatment	Amount or limit	Source
Partially taxable. Oregon taxes military retired pay as a federal pension. The federal pension income subtraction (ORS 316.680(1)(e), subtraction code 307) removes the share earned by service before October 1, 1991: 100% if all service or retirement points came before that date, none if all came after, and otherwise months (or points) before 10/1/1991 divided by total months (or points). Military pensions that are not subtracted can count toward the 9% Oregon retirement income credit for filers age 62+, which requires household income under $22,500 ($45,000 MFJ) Social Security/Tier 1 RRB benefits under $7,500 ($15,000 MFJ), and household income plus those benefits under $22,500 ($45,000 MFJ).	Subtraction equals taxable federal (including military) pension × (months or points of service before Oct 1, 1991 ÷ total months or points). There is no flat dollar exclusion. Figures are from Publication OR-17 for tax year 2025, the latest published (Rev. 01-29-26).	oregon.gov

For the dollars this treatment adds to (or saves on) a retiree’s state tax in 2026, see the military retirement tax by state study; for the pension itself, the military retirement pay calculator.

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Other Oregon veteran benefits

Vehicles and license plates

Oregon: vehicles and license plates for veterans
Benefit	Who qualifies	Amount	Source
Disabled veteran license plates and permanent registration, plus veteran recognition plates (branch of service, medals, Gold Star Family, Purple Heart)	Veteran with a service-connected disability that qualifies them as a disabled veteran under ORS 805.100 (permanent disabled veteran plates). Veteran and family-member plates have their own certifications (DMV Forms 6736 and 7307).	Disabled veterans pay a one-time permanent motor vehicle registration fee; beyond that there are only the regular plate fees or replacement plate fees.	oregon.gov

Hunting, fishing and other licenses

Oregon: hunting, fishing and other licenses for veterans
Benefit	Who qualifies	Amount	Source
Free disabled veteran combination hunting/fishing/shellfish license with Columbia River Basin Endorsement, and a reduced-price elk tag	Oregon residents (resident at least six months) who are veterans with a VA-rated service-connected disability of at least 25%. The $25 elk tag is for resident disabled veterans.	Combination license free; elk tag $25	oregon.gov

Education

Oregon: education for veterans
Benefit	Who qualifies	Amount	Source
Veterans Educational Bridge Grant (ODVA)	Veterans who meet the OAR Chapter 274 criteria and cannot finish an academic or training program on time, for example because a required class is unavailable or a student-account debt blocks registration	Grants of up to $5,000	oregon.gov
Oregon National Guard State Tuition Assistance (ONGSTA)	Eligible Oregon Army and Air National Guard members at Oregon public universities and community colleges	100% of tuition, at no more than the in-state resident rate	oregon.gov

Employment

Oregon: employment for veterans
Benefit	Who qualifies	Amount	Source
Public-sector veterans' preference for civil service hiring and promotion (ORS 408.225-408.240)	Veterans and disabled veterans applying to state, county or local government civil service jobs; from January 1, 2026 this also covers current or former Oregon National Guard members. Applicants must pass the initial screening or exam and meet the job's minimum and special qualifications.	5 percentage points added at each scored stage (10 points for disabled veterans). Unscored stages must also give a preference, and a veteran must be appointed if their preference-adjusted result is equal to or higher than a non-veteran's.	oregon.gov
Veterans Day off from work	Eligible veteran employees who give the employer notice and proof of service (e.g., DD-214) at least 21 days before November 11	Paid or unpaid day off on Veterans Day; the employer chooses paid or unpaid. If the employer can show undue hardship and denies the day, it must give a substitute day off before the next Veterans Day.	oregon.gov

State veterans homes

Oregon: state veterans homes for veterans
Benefit	Who qualifies	Amount	Source
Oregon Veterans' Homes: skilled nursing care at The Dalles (opened 1997) and the Edward C. Allworth Veterans' Home in Lebanon (opened 2014)	Honorably discharged veterans who served as defined by the federal VA, their spouses, and parents whose child died while serving in the U.S. Armed Forces. A physician's recommendation for skilled nursing care is required.	Skilled nursing care. ODVA does not publish a fixed state-wide cost figure; contact the home for current rates.	oregon.gov

Other benefits

Oregon: other benefits for veterans
Benefit	Who qualifies	Amount	Source
Oregon State Parks Special Access Pass for veterans with disabilities	Veterans with service-connected disabilities, and active-duty military	Free camping and free parking at day-use fee parks; the pass is valid for four years	oregon.gov

Common questions

Does Oregon have a property tax exemption for disabled veterans?

Oregon lists 3 veteran property tax benefits. The main one: Disabled veteran / surviving spouse homestead exemption, higher amount (service-connected). Who qualifies: Oregon resident veteran certified by the U.S. Department of Veterans Affairs or a branch of the Armed Forces as having service-connected disabilities of 40% or more. Also a surviving spouse or registered domestic partner who has not remarried, where the veteran died of a service-connected injury or illness or had received at least one year of the maximum exemption. Must own and live on the homestead. No income limit.. Amount: $32,512 of homestead assessed value exempt (DOR publication dated January 2026; the amount increases 3% each year). The exemption is applied first to the home and then to taxable personal property. (Oregon DOR, Disabled Veteran or Surviving Spouse Property Tax Exemption, 150-310-676 (Rev. 11-07-25), ORS 307.250-307.283).

How do I apply for the Oregon veteran property tax exemption?

File Form 150-303-086 with the county assessor, with a DD-214 and a VA or military disability certificate dated within 3 years (surviving spouses also attach the marriage/partnership certificate and the death certificate). File by April 1 before the tax year, or within 30 days of acquiring the property if it was acquired after March 1 and before July 1. The exemption is not automatic and does not transfer to a new property. You do not have to refile each year unless ownership or use changes. (Oregon DOR, Disabled Veteran or Surviving Spouse Property Tax Exemption, 150-310-676 (Rev. 11-07-25), ORS 307.250-307.283).

Does Oregon tax military retirement pay?

Partially taxable. Oregon taxes military retired pay as a federal pension. The federal pension income subtraction (ORS 316.680(1)(e), subtraction code 307) removes the share earned by service before October 1, 1991: 100% if all service or retirement points came before that date, none if all came after, and otherwise months (or points) before 10/1/1991 divided by total months (or points). Military pensions that are not subtracted can count toward the 9% Oregon retirement income credit for filers age 62+, which requires household income under $22,500 ($45,000 MFJ) Social Security/Tier 1 RRB benefits under $7,500 ($15,000 MFJ), and household income plus those benefits under $22,500 ($45,000 MFJ). Amount or limit: Subtraction equals taxable federal (including military) pension × (months or points of service before Oct 1, 1991 ÷ total months or points). There is no flat dollar exclusion. Figures are from Publication OR-17 for tax year 2025, the latest published (Rev. 01-29-26). (oregon.gov).

What other benefits do veterans get in Oregon?

Disabled veteran license plates and permanent registration, plus veteran recognition plates (branch of service, medals, Gold Star Family, Purple Heart) (oregon.gov); Free disabled veteran combination hunting/fishing/shellfish license with Columbia River Basin Endorsement, and a reduced-price elk tag (oregon.gov); Oregon State Parks Special Access Pass for veterans with disabilities (oregon.gov); Veterans Educational Bridge Grant (ODVA) (oregon.gov); Oregon National Guard State Tuition Assistance (ONGSTA) (oregon.gov); Public-sector veterans' preference for civil service hiring and promotion (ORS 408.225-408.240) (oregon.gov); Veterans Day off from work (oregon.gov); Oregon Veterans' Homes: skilled nursing care at The Dalles (opened 1997) and the Edward C. Allworth Veterans' Home in Lebanon (opened 2014) (oregon.gov). Who qualifies and the amounts are in the tables above.

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

Oregon senior property tax relief → Oregon state income tax for retirees → Veteran benefits in every state → Military retirement tax by state 2026 → Military retirement pay calculator → 2026 VA disability rates → Military retiree and VA COLA 2027 → VA loan limits 2026 →