• Exemption statutes are construed strictly, but fairly.
• The organization must clearly qualify.
• The one claiming the exemption has the burden of proof.
• Property of the applicant must clearly qualify.

Generally, the acreage shown on a deed, especially an old deed, is the least reliable source we use.  We will use a survey acreage over any other source, followed by computer acreage, mathematical calculated acreage and finally deed acreage.

Once you receive the exemptions, you do not need to apply again unless there is a change to your account such as the purchase of new equipment, additional land or buildings, lease renewal, etc.

You can download the Change of Mailing Address form off of our website or you can Contact the Assessment Operations Coordinator @ 541-396-7906 or send an email to slindsey@co.coos.or.us

If the vacation is within a city, you would need to contact the city planning or engineering department.  If the vacation is outside a city, contact the county Planning Dept.

Disabled Veteran or Surviving Spouse Exemption Claim formSubmit the Disabled Veteran or Surviving Spouse Exemption Claim form. (Available on this website or at the Assessor’s Office,250 North Baxter Street, Coquille, 2nd Floor).

Veterans also submit:

1. A copy of your DD-214 or other military-issued documentation showing your honorable discharge and period of active service.
2. A copy of your disability certification.

Surviving spouses/partners also submit:

1. A copy of the veteran’s DD-214 or other military-issued documentation showing his/her honorable discharge and period of active service.
2. A copy of your marriage license or certificate of registered domestic partnership.
3. A copy of the veteran’s death certificate.

There are three approaches to estimating market value; sales, cost and income approaches.  In real property values for all types of properties, the Assessor keeps track of:

• What properties are selling for
• What it would cost today to replace them
• The costs to operate and repair them
• What rents they may earn
• Other factors that affect value

1. Own and live in their Coos County home as their primary residence.
2. Is the surviving spouse or partner (per HB 2007)of a qualified veteran as described in “3” above.(The veteran does not have to have been disabled for a spouse/partner to be eligible for the exemption).

Veterans must meet the following three (3) requirements to qualify:

1. Own and live in their Coos County home as their primary residence.
2. Certified as 40% or more disabled by the Department of Veteran Affairs, US Armed Forces, or an independent licensed physician.(Veterans certified by an independent licensed physician must also meet an income requirement. Contact the Assessor’s Office for more information).
3. Received an honorable discharge from active duty and meet at least one of the following requirements:

• Served at least 91 consecutive days beginning on or before January 31, 1955, or 179 consecutive days beginning after January 31, 1955.
• Served for 178 days or less and was discharged or released from active duty under honorable conditions because of a service-connected disability, or has a disability rating from the Department of Veteran Affairs.
• Served for at least one day in a combat zone.
• Received a combat or campaign ribbon, or expeditionary medal for service in the US Armed Forces.
• Is receiving a nonservice-connected pension from the Department of Veteran Affairs.

You would need to record a Property Line Adjustment deed or other deed that meets all the requirements of ORS 92.190 (4).

If you are thinking of doing a property line adjustment, you should first contact the appropriate city or county  planning department  to make sure all land use laws and/or ordinances are met prior to the adjustment.

Your property is situated across the boundary line of two different tax code areas. When the boundary line crosses your property anywhere other than right on the property line between you and your next door neighbor, it creates a "Code Split". Part of your property is in each of the districts. The value of the property in each separate area will have a separate tax account. Prior to 2014, you may have received a separate statement for property in a rural fire protection district. This situation was a"Split Code", but our current system is able to calculate these fees without making a separate statement.

If you have a manufactured structure (MFS) that hasn't been de-titled yet, you will receive one tax statement for the MFS, and a separate statement for the land. Any additional structures will be assessed with the land account.

We by law have to work a recorded document and divide a property following the description given in the deed.  We will make the change on our maps but this is for assessment purposes only and may not be in compliance with city or county land use laws and/or ordinances.  If you wish to divide property, you may wish to contact the appropriate city or county planning department to make sure all land use laws and/or ordinances are met prior to recording the deed.

Contact the Assessor’s Office at 541-396-7900 to review your valuation with a Property Appraiser. 

No. The application process is fairly simple. Applications must be submitted BEFORE April 1, along with a $250 filing fee. A complete application will be submitted on one of the three forms and will include a copy of their constitution, by-laws, charter, articles of incorporation, and 501(c)(3) designation letter for charitable and fraternal organizations.

Contact the Assessor’s Office at 541-396-7900 to review your valuation with a Property Appraiser. 

If title was taken as Husband & Wife or Tenants by the Entirety we can remove the deceased name with a copy of the death certificate or by recording the death certificate.

Property Taxes: Deferral Programs

The Oregon Department of Revenue Senior and Disabled Property Tax Deferral Account Payoff Request.

Contact our office @ 541-396-7900

We can remove the name from our records by providing us with a copy of the death certificate or by recording the death certificate.

• Senior Citizens (62 and older)
• Disabled Citizens - ORS 311.666-311.735

Residences may include:

• Manufactured structures, houseboats, multi-family units and income producing properties.

You can record a deed from yourself (old last name) to yourself (new last name); or You can fill out a Request for Name Change form from our office and provide us with a copy of your marriage certificate and we will change title for our records.  This form is available online and there is a $20.00 fee.

Assessed Value (AV) is the value subject to taxation.  It is the lesser of either the Real Market Value (RMV) or Maximum Assessed Value (MAV). RMV is the value that an informed buyer would pay for a property on January 1st of any given year. The MAV was either established in 1997 or is established when certain events in law trigger the establishment of MAV. For Example, new improvements are built on a property or land is subdivided. Once established, MAV grows by 3% annually.

Claims are accepted between January 1 and April 1 for the upcoming tax year beginning July 1. (Exceptions may apply for recently widowed spouses or partners, or veterans who have recently received a retroactive disability certification from the Department of Veteran Affairs. Contact the Assessor’s Office for more information).

The above information applies to standard filings. Other circumstances such as newly acquired property, properties held in trust, or retroactive disability certification may affect filing deadlines or eligibility. Contact the Assessor’s Office for more information.

For more information call or visit:

Tyler Kinney, Veteran Exemption Clerk
Coos County Assessor’s Office
250 N Baxter Street, 2nd Floor, Coquille OR 97423
541-396-7903
tkinney@co.coos.or.us

• 307.162 for Property Owned by Specific Institutions and Organizations
• 307.166 for Property Leased by an Exempt Body to Another Exempt Body
• 307.112 for Lease or Lease-Purchase Property Owned by a Taxable Owner and Leased to an Exempt Public Body Institution or Organization

• Property owned by the Federal Government, State, County, or City
• Property owned by Schools, Hospitals, Health Districts, Libraries, or Churches
• Literary, Benevolent, Charitable, or Scientific Institutions/Organizations
• Volunteer Fire Departments
• Fraternal Organizations
• Child Care Facilities
• Student Housing
• Senior Service Centers
• Housing Authorities
• Burial Grounds
• Cemeteries
• Crematoriums
• Industry Apprenticeship or Training Facilities

The state, through the Oregon Department of Revenue, will pay the property taxes to the county. 

It is probably only an easement and we do not generally show easements on our maps.