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Or. Rev. Stat. § 307.283

Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War

Oregon · Oregon Revised Statutes Chapter 307 — Property Subject to Taxation; Exemptions · Status: effective

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Or. Rev. Stat. § 307.283, Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493497
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The surviving spouse remaining unmarried of any honorably discharged veteran of the Civil War or the Spanish War, who is pensioned and actually resides in a homestead, is entitled to an exemption of $2,000 of the taxable value of such homestead, in addition to the exemption from taxes on real property otherwise provided by law for such surviving spouse.