Oregon · Malheur County · Local exemptions · Updated Oct 2026
Malheur County, OR property tax exemptions (2026)
The property tax breaks that are set or run locally in Malheur County, on top of Oregon’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Malheur County
Oregon's senior and disabled property tax deferral is open only if your home's real market value (RMV) is under a limit tied to the Malheur County median home value and how long you have owned and lived in the home, or under the $301,000 statewide minimum cap if that is higher. For 2026 applications the Malheur County median RMV is $240,830, so your home's RMV must be less than $361,245 if you have owned and lived in it 5 to under 17 years, and less than $602,075 after 25 years or more. Apply to the Malheur County Assessor.
- Apply at
- Malheur County Assessor
- Phone
- 541-473-5105
- Local breaks
- Property Tax Deferral for Disabled and Senior Homeowners, county home value limit
- Tax year
- 2026 (program year; 2025 county median RMV)
Where to apply in Malheur County
Malheur County Assessor
- Address
- County Courthouse, 251 “B” Street W, Suite #2, Vale, OR 97918
Other offices
Local exemptions in Malheur County
Low incomeProperty Tax Deferral for Disabled and Senior Homeowners, county home value limit
Your home's RMV on the 2025-26 tax statement must be less than the limit for the number of years you have continuously owned and lived in it: 5 to under 17 years: $361,245; 17 to under 19 years: $385,328; 19 to under 21 years: $409,411; 21 to under 23 years: $481,660; 23 to under 25 years: $541,868; 25 years or more: $602,075. These are based on the 2025 Malheur County median RMV of $240,830 (150% to 250% of it) or the $301,000 statewide minimum cap, whichever is greater. If you qualify, the state pays your county property taxes every November 15 as a loan, repaid with 6% simple interest when the home is sold or you leave the program.
- Set by
- state program, local amount
- Tax year
- 2026 (program year; 2025 county median RMV)
- Who qualifies
- As of April 15: 62 or older, or receiving (or eligible for) federal Social Security Disability benefits; owned and lived in the home for the last 5 full years (exceptions for surviving spouses, disabled heirs and moves from a deferred home); 2025 household income $70,000 or less; net worth under $500,000 (not counting the home); homeowners insurance; no reverse mortgage (limited exceptions); and a home value under the county limit above.
- Income limit
- $70,000 household income for 2025 (the same in every county; 2026 program year); net worth under $500,000
- How to apply
- File the application in the 2026 deferral booklet (Form OR-PTDA) with the Malheur County Assessor, with your 2025-26 property tax statement and, for the disabled program, your Social Security Disability award letter.
- Deadline
- January 1 to April 15, 2026. Late applications until December 1, 2026 with a fee of 10% of the tax ($20 minimum, $180 maximum).
- Renewal
- No yearly application, but every two years after approval you must recertify on the form the Department of Revenue mails you.
Source: official page
Savings estimate for Malheur County
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Malheur County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Malheur County
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Malheur County
What property tax exemptions are there in Malheur County?
Oregon's senior and disabled property tax deferral is open only if your home's real market value (RMV) is under a limit tied to the Malheur County median home value and how long you have owned and lived in the home, or under the $301,000 statewide minimum cap if that is higher. For 2026 applications the Malheur County median RMV is $240,830, so your home's RMV must be less than $361,245 if you have owned and lived in it 5 to under 17 years, and less than $602,075 after 25 years or more. Apply to the Malheur County Assessor. Local breaks here: Property Tax Deferral for Disabled and Senior Homeowners, county home value limit.
Where do I apply for a property tax exemption in Malheur County?
Malheur County Assessor Phone: 541-473-5105 Address: County Courthouse, 251 “B” Street W, Suite #2, Vale, OR 97918. Also: Oregon Department of Revenue, Deferral Unit, which state program: sets the county home value limits, pays the deferred taxes and keeps the accounts (503-945-8348 or 800-356-4222).
When is the deadline to apply in Malheur County?
Property Tax Deferral for Disabled and Senior Homeowners, county home value limit: January 1 to April 15, 2026. Late applications until December 1, 2026 with a fee of 10% of the tax ($20 minimum, $180 maximum).
Is there an income limit for Malheur County’s local breaks?
Property Tax Deferral for Disabled and Senior Homeowners, county home value limit: $70,000 household income for 2025 (the same in every county; 2026 program year); net worth under $500,000.
Do I have to reapply every year in Malheur County?
Property Tax Deferral for Disabled and Senior Homeowners, county home value limit: No yearly application, but every two years after approval you must recertify on the form the Department of Revenue mails you.
Good to know in Malheur County
- The limit uses the RMV shown on your 2025-26 tax statement and the number of years you have continuously owned and lived in the home; with fewer than 5 years you generally cannot join (DOR booklet).
- Applications for 2027 open January 1, 2027 and will use a new county table, which DOR had not published when this page was checked (October 2026).
SourcesLast checked: Oct 2026.