Oregon · Wheeler County · Local exemptions · Updated Oct 2026
Wheeler County, OR property tax exemptions (2026)
The property tax breaks that are set or run locally in Wheeler 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 Wheeler 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 Wheeler 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 Wheeler County median RMV is $139,310, so your home's RMV must be less than $301,000 if you have owned and lived in it 5 to under 17 years, and less than $348,275 after 25 years or more. Apply to the Wheeler County Assessor.
- Apply at
- Wheeler County Assessor
- Phone
- 541-763-4266
- 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 Wheeler County
Wheeler County Assessor
- Address
- 701 Adams Street, Suite 203, PO Box 447, Fossil, OR 97830
Other offices
Local exemptions in Wheeler 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: $301,000 (statewide minimum cap); 17 to under 19 years: $301,000 (statewide minimum cap); 19 to under 21 years: $301,000 (statewide minimum cap); 21 to under 23 years: $301,000 (statewide minimum cap); 23 to under 25 years: $313,448; 25 years or more: $348,275. These are based on the 2025 Wheeler County median RMV of $139,310 (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 Wheeler 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 Wheeler County
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Wheeler County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Wheeler 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 Wheeler County
What property tax exemptions are there in Wheeler 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 Wheeler 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 Wheeler County median RMV is $139,310, so your home's RMV must be less than $301,000 if you have owned and lived in it 5 to under 17 years, and less than $348,275 after 25 years or more. Apply to the Wheeler 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 Wheeler County?
Wheeler County Assessor Phone: 541-763-4266 Address: 701 Adams Street, Suite 203, PO Box 447, Fossil, OR 97830. 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 Wheeler 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 Wheeler 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 Wheeler 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 Wheeler 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).
- In this county the county-based figure for 5 to under 17 years, 17 to under 19 years, 19 to under 21 years, 21 to under 23 years is below $301,000, so the statewide minimum cap of $301,000 applies instead (DOR 2026 table).
SourcesLast checked: Oct 2026.