Exemptions

In Oregon, some properties are eligible for a full or partial property tax exemption; most require an application.

Property Tax Exemption Application

Also, some property owners may also be eligible to receive a property tax exemption.

Here is the Application form.

Contact the Assessor’s Office Veterans’ specialist.

Applications may be printed from this website or picked up from the Assessor's Office. You many contact me at 541-396-7903, or e-mail me at: tkinney@co.coos.or.us with any questions.

Tyler Kinney, Exemptions Appraiser

Frequently Asked Questions

Related Questions

Criteria for Exemptions 
  • 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.
Do I Need to Apply Every Year? 

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.

Is it Difficult to Apply? 

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.

Which Form Do I Submit? 
  • 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
Who is Eligible for a Full or Partial Exemption? 

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

Supporting Documents

    Exemption Application: Institutions and Organizations ORS 307.162Exemption Application: Exempt Body to Another Exempt Body ORS 307.166Exemption Application: Taxable Owner to Exempt Body ORS 307.112