- (1) If a qualified veteran dies after making timely application, the exemption shall continue on the property for the surviving spouse for the assessment year for which the application was made.
- (2) The surviving spouse must own and live on the property and notify the assessor they elect to continue the exemption in the following year to continue the exemption.
Statutory/Other Authority
ORS 305.100
Statutes/Other Implemented
ORS 307.260
History
REV 14-2023, minor correction filed 10/06/2023, effective 10/06/2023
Renumbered from 150-307.260(1)(a), REV 55-2016, f. 8-13-16, cert. ef. 9-1-16
REV 8-1998, f. 11-13-98, cert. ef. 12-31-98, Renumbered from 150-307.206(1)-(C)
RD 8-1992, f. 12-29-92, cert. ef. 12-31-92