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Rebuilt homestead following 2020 wildfire special assessment

Oregon Department of Revenue · State program

Property tax special assessment; amount not stated on the statewide page

Oregon says rebuilt homesteads after the 2020 wildfire may qualify for a special assessment that can reduce property tax treatment on rebuilt property. The state page points homeowners to their county assessor for details.

Last verified: August 26, 2026
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Program details

How it works

The Oregon Department of Revenue lists “rebuilt homestead following 2020 wildfire (2024 SB 1545)” as an example of a special assessment program. The statewide page explains that special assessments are a form of property tax relief based on qualifying property use or circumstances.

What the page says and does not say

  • The page confirms that a rebuilt homestead after the 2020 wildfire is a recognized special assessment example.
  • The page does not state a dollar amount, percentage, or application deadline.
  • It directs homeowners to talk to their county assessor to see whether they qualify.

Scope

This is a property tax program tied to rebuilding after the 2020 wildfire event, not a general home hardening grant for all Oregon homeowners.

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