Provides information about exemption programs. There are over 100 programs in Oregon. Exemptions can be either full or partial, depending on the program requirements and the extent to which the property is used in a qualifying manner.

Most exemptions granted to non-governmental entities are granted to religious, fraternal, literary, benevolent, or charitable organizations. The exempt property must be reasonably necessary and used in a way to achieve the organization’s purpose. Any portion of the property that does not meet the requirements of the exemption program is taxable.

Some property is taxed at a reduced value through a special assessment program. In that case, the lower assessed value results in a reduced tax liability. Examples of special assessment programs include historic property, farmland, forest land, and conservation easement.