2021 Oregon Revised Statutes
Chapter 307 - Property Subject to Taxation; Exemptions
Section 307.260 - Claiming exemption; alternative procedure for surviving spouse.


(b) A claim need not be filed under this section in order to be allowed the exemption described in ORS 307.250 if:
(A) The homestead or personal property of the veteran or surviving spouse was allowed the exemption under ORS 307.250 for the preceding tax year;
(B) The individual claiming the exemption is a veteran described in ORS 307.250 (2)(a) or (3)(a) or a surviving spouse who meets the requirements of ORS 307.250 (2)(c) or (3)(b); and
(C) As of the filing date for the current tax year, the ownership and use of the homestead or personal property and all other qualifying conditions for the homestead or personal property to be allowed the exemption remain unchanged.
(c)(A) If the individual claiming the exemption is a veteran described in ORS 307.250 (2)(b), the claimant shall file a claim annually that satisfies the requirements of subsection (2) of this section on or before the date required in paragraph (a) of this subsection.
(B) If the county assessor has not received a claim filed under this paragraph on or before April 1 of the current year, not later than April 10 of each year, the county assessor shall notify the veteran in the county who secured an exemption under ORS 307.250 (2)(b) in the preceding year but who did not make application therefor on or before April 1 of the current year. The county assessor may provide the notification on an unsealed postal card. A veteran so notified may secure the exemption, if still qualified, by making application therefor to the county assessor not later than May 1 of the current year, accompanied by a late-filing fee of $10, which shall be deposited in the general fund of the county for general governmental expenses. If the claim for any tax year is not filed within the time specified, the exemption may not be allowed on the assessment roll for that year.
(2)(a) The claim shall set out the basis of the claim and designate the property to which the exemption may apply. Except as provided in subsection (3) of this section, claims for exemptions under ORS 307.250 (2)(a) and (3)(a) shall have affixed thereto the certificate last issued by United States Department of Veterans Affairs or the branch of the Armed Forces of the United States, as the case may be, but dated within three years prior to the date of the claim for exemption, certifying the rate of disability of the claimant.
(b) Claims for exemption under ORS 307.250 (2)(b) shall, except as provided in subsection (3) of this section, have affixed thereto, in addition to the certificate last issued by a licensed physician or naturopathic physician and dated within one year prior to the date of the claim for exemption, certifying the rate of disability of the claimant, a statement by the claimant under oath or affirmation setting forth the total gross income received by the claimant from all sources during the last calendar year.
(c) There also shall be affixed to each claim the affidavit or affirmation of the claimant that the statements contained therein are true.
(3) The provisions of subsection (2) of this section that require a veteran to affix to the claim certificates of the United States Department of Veterans Affairs, a branch of the Armed Forces of the United States or a licensed physician or naturopathic physician do not apply to a veteran who has filed the required certificate after attaining the age of 65 years or to a veteran who has filed, on or after September 27, 1987, a certificate certifying a disability rating that, under federal law, is permanent and cannot be changed.
(4)(a) Notwithstanding subsection (1) of this section, a surviving spouse may file a claim for the exemption under ORS 307.250 at any time during the tax year if:
(A) The veteran died during the previous tax year; or
(B) The property designated as the homestead was acquired after March 1 but prior to July 1 of the assessment year and the veteran died within 30 days of the date the property was acquired.
(b) The claim shall be allowed by the county assessor if the surviving spouse meets all of the qualifications for an exemption under ORS 307.250 other than the timely filing of a claim under subsection (1) of this section.
(c) If taxes on the exempt value have been paid, the taxes shall be refunded in the manner prescribed in paragraph (d) of this subsection. If taxes on the exempt value have not been paid, the taxes and any interest thereon shall be abated.
(d) The tax collector shall notify the governing body of the county of any refund required under this section and the governing body shall cause a refund of the taxes and any interest paid to be made from the unsegregated tax collections account described in ORS 311.385. The refund under this subsection shall be made without interest. The county assessor and tax collector shall make the necessary corrections in the records of their offices. [Amended by 1961 c.235 §1; 1969 c.562 §1; 1979 c.689 §7; 1981 c.530 §4; 1981 c.682 §2; 1982 s.s.1 c.33 §3; 1987 c.363 §1; 1991 c.67 §78; 1991 c.459 §53; 1995 c.610 §3; 1997 c.541 §113; 2001 c.351 §1; 2003 c.169 §12; 2007 c.615 §1; 2009 c.41 §2; 2017 c.356 §27]

Structure 2021 Oregon Revised Statutes

2021 Oregon Revised Statutes

Volume : 08 - Revenue and Taxation

Chapter 307 - Property Subject to Taxation; Exemptions

Section 307.010 - Definitions of "land" and "real property" for state property tax laws; timber and mineral interests.

Section 307.020 - Definition of "intangible personal property" and "tangible personal property" for state property tax laws; inapplicability to centrally assessed persons.

Section 307.021 - Definition of "manufactured structure" for ORS chapters 305, 307, 308, 310 and 311.

Section 307.022 - Qualification for exemption of property of certain limited liability companies.

Section 307.030 - Property subject to assessment generally.

Section 307.032 - Maximum assessed value and assessed value of partially exempt property and specially assessed property.

Section 307.040 - Property of the United States; certain electricity transmission system property leased to United States.

Section 307.060 - Property of the United States held under lease or other interest less than fee; deduction for restricted use.

Section 307.090 - Property of the state, counties and other municipal corporations; payments in lieu of taxes on city-owned electric utility property.

Section 307.092 - Property of housing authority; exception.

Section 307.095 - State property rented for parking subject to ad valorem taxation; computation.

Section 307.107 - Property used for natural gas pipeline extension project.

Section 307.110 - Public property leased or rented by taxable owner; exceptions.

Section 307.112 - Property held under lease, sublease or lease-purchase by institution, organization or public body other than state.

Section 307.115 - Property of nonprofit corporations held for public parks or recreation purposes.

Section 307.118 - Wastewater and sewage treatment facilities.

Section 307.120 - Property owned or leased by municipalities, dock commissions, airport districts or ports; exception; payments in lieu of taxes to school districts.

Section 307.123 - Property of strategic investment program eligible projects; rules.

Section 307.130 - Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions.

Section 307.134 - Definition of fraternal organization.

Section 307.136 - Property of fraternal organizations.

Section 307.140 - Property of religious organizations; affordable housing.

Section 307.145 - Certain child care facilities, schools and student housing.

Section 307.147 - Senior services centers.

Section 307.150 - Property used for burial, cremation or alternative disposition.

Section 307.155 - When land exempt under ORS 97.660, 307.140 or 307.150 taxable; lien.

Section 307.157 - Cemetery or crematory land acquired by eleemosynary or charitable institution; potential additional taxes.

Section 307.158 - Continued exemption for former cemetery or crematory land used for exempt low income housing; application; disqualification; additional taxes.

Section 307.162 - Claiming exemption; late claims; notification of change to nonexempt use.

Section 307.166 - Property leased by exempt institution, organization or public body to another exempt institution, organization or public body.

Section 307.168 - State land under lease.

Section 307.175 - Alternative energy systems.

Section 307.181 - Land acquired or owned by Indian tribe.

Section 307.182 - Federal land used by recreation facility operators under permit.

Section 307.183 - Summer homes on federal land occupied under permit.

Section 307.184 - Summer homes on federal land occupied under lease.

Section 307.190 - Tangible personal property held for personal use; inapplicability to property required to be registered, floating homes, boathouses and manufactured structures.

Section 307.197 - Equipment used for certain emergencies in navigable waters.

Section 307.203 - Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds.

Section 307.210 - Property of nonprofit mutual or cooperative water associations; disqualification; application.

Section 307.242 - Property of nonprofit corporation providing housing to elderly persons; necessity of filing claim to secure exemption.

Section 307.243 - Property to which exemption applies.

Section 307.244 - Funded exemption; computation of rate of levy by county assessor; payments to county by department; proration.

Section 307.248 - Suspense account; fiscal year allocation; proration of payments.

Section 307.250 - Property of veterans or surviving spouses.

Section 307.260 - Claiming exemption; alternative procedure for surviving spouse.

Section 307.262 - Tax years for which exemption may be claimed upon receipt of federal certification of disability; procedure; refund.

Section 307.270 - Property to which exemption of ORS 307.250 applies.

Section 307.286 - Homestead exemption.

Section 307.289 - Claiming homestead exemption; alternative procedures following death of person qualifying for exemption.

Section 307.295 - Property of surviving spouses of certain public safety officers killed in line of duty; application.

Section 307.325 - Agricultural products in possession of farmer.

Section 307.330 - Commercial facilities under construction.

Section 307.340 - Filing proof for cancellation of assessment; abatement.

Section 307.370 - Property of nonprofit homes for elderly persons; limitation on lessee.

Section 307.375 - Type of corporation to which exemption under ORS 307.370 applicable.

Section 307.380 - Claiming exemption under ORS 307.370.

Section 307.394 - Farm machinery and equipment; personal property used in farm operations; limitation.

Section 307.397 - Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations.

Section 307.398 - Irrigation equipment.

Section 307.405 - Pollution control facilities; qualifications; expiration; revocation; limitations.

Section 307.420 - Filing claim and environmental certificate for exemption; annual statements of ownership.

Section 307.430 - Correction of assessment and tax rolls; termination of exemption.

Section 307.455 - Definitions for ORS 307.453 to 307.459; application; exemption; limitations.

Section 307.457 - Certification of eligibility of machinery and equipment; fees.

Section 307.458 - Local option to reduce exemption; delayed operative date of reduction; grandfathering; reversal; notice; minimum term.

Section 307.471 - Student housing exempt from school district taxes; application procedure; disqualification.

Section 307.475 - Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value.

Section 307.480 - Definitions for ORS 307.480 to 307.510.

Section 307.490 - Payments in lieu of taxes; disposition of moneys received.

Section 307.495 - Claiming exemption; verification of compliance with regulatory laws.

Section 307.512 - Filing deadline for certain housing-related exemption and special assessment programs.

Section 307.513 - Eligibility for exemption; duration and extensions; disqualification; additional taxes.

Section 307.515 - Definitions for ORS 307.515 to 307.523.

Section 307.517 - Criteria for exemption.

Section 307.518 - Alternative criteria for exemption.

Section 307.519 - Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523; exception; additional provisions.

Section 307.521 - Application for exemption; policies for considering applications.

Section 307.523 - Time for filing application; certification of exemption.

Section 307.527 - Ordinance or resolution approving or disapproving application; application fee.

Section 307.529 - Notice of proposed termination of exemption; grounds; terminating exemption.

Section 307.530 - Termination if property held for future development or other purpose; additional taxes.

Section 307.531 - Termination of exemption without notice; grounds; additional taxes.

Section 307.533 - Review; correction of tax rolls; payment of tax after exemption terminates.

Section 307.535 - Extension of deadline for completion; exception to imposition of additional taxes.

Section 307.540 - Definitions for ORS 307.540 to 307.548.

Section 307.541 - Nonprofit corporation low income housing; criteria for exemption.

Section 307.543 - Exemption limited to levy of governing body adopting ORS 307.540 to 307.548; exception; additional provisions.

Section 307.545 - Application for exemption.

Section 307.547 - Determination of eligibility; notice to county assessor.

Section 307.548 - Termination of exemption; additional taxes.

Section 307.555 - Property burdened by affordable housing covenant used for owner-occupied housing.

Section 307.558 - Termination of exemption for noncompliance; additional taxes.

Section 307.580 - Property of industry apprenticeship or training trust.

Section 307.600 - Legislative findings.

Section 307.603 - Definitions for ORS 307.600 to 307.637.

Section 307.606 - Exemption limited to tax levy of city or county that adopts ORS 307.600 to 307.637; designated areas; public hearings; standards and guidelines for considering applications.

Section 307.612 - Duration of exemption; exclusions.

Section 307.618 - City or county findings required for approval.

Section 307.621 - Approval or denial of applications; city or county to state in writing reasons for denial of exemption; application fees.

Section 307.624 - Termination of exemption for failure to complete construction or noncompliance; notice.

Section 307.627 - Termination of exemption; additional taxes.

Section 307.631 - Review of denial of application or termination of exemption; correction of assessment and tax rolls; owner’s appeal of valuation; effective date of termination of exemption.

Section 307.637 - Deadlines for actions required for exemption.

Section 307.651 - Definitions for ORS 307.651 to 307.687.

Section 307.654 - Legislative findings.

Section 307.657 - Local government action to provide exemption.

Section 307.667 - Application for exemption.

Section 307.671 - Approval criteria.

Section 307.674 - Application, approval and denial procedures; filing with assessor; fee.

Section 307.677 - Extension of construction period; effect of destruction of property.

Section 307.681 - Termination of exemption for failure to meet requirements; procedures.

Section 307.684 - Immediate termination of exemption; additional taxes.

Section 307.687 - Review of denial of application; procedures following termination of exemption; correction of tax roll; additional taxes.

Section 307.804 - Rural health care facilities; claim procedures; duration of exemption.

Section 307.806 - Exemption limited to taxes of district adopting ORS 307.804; procedures.

Section 307.811 - Essential community provider long term care facilities.

Section 307.818 - Beach access sites; claim procedures.

Section 307.821 - Disqualification; additional taxes.

Section 307.824 - Findings and declarations.

Section 307.827 - Environmentally sensitive logging equipment.

Section 307.835 - Cargo containers.

Section 307.841 - Definitions for ORS 307.841 to 307.867.

Section 307.844 - Zone designation; local taxing district election to not participate in zone; notification of local taxing districts.

Section 307.854 - Acquisition, disposition and development of real property within zone.

Section 307.857 - Application for exemption; partial exemption computations; review; certification; fees.

Section 307.858 - Project certification requirements.

Section 307.861 - Monitoring of certified projects; decertification.

Section 307.864 - Partial property tax exemption.

Section 307.866 - Decertification of project; disqualification from exemption; additional taxes.

Section 307.867 - Termination of zone; effect of termination.

Section 307.870 - Definitions for ORS 307.870 to 307.890.

Section 307.872 - Heavy equipment rental tax; exemption from property tax; no maximum term; rulemaking authority.

Section 307.875 - Heavy equipment provider registration; records and statements; rules.

Section 307.878 - Collection of tax; quarterly returns; remittance of tax.

Section 307.880 - Refunds.

Section 307.883 - Taxes held in trust; warrant for delinquent taxes; enforcement procedures.

Section 307.885 - Applicability of other provisions of tax law.

Section 307.888 - Distribution of moneys received; certain information not confidential.

Section 307.890 - Exemption from disclosure; statutory conflict resolution.