- (1) The exemption provided for veterans or surviving spouses under ORS 307.250 does not automatically transfer from one property to another property.
- (2) The veteran or surviving spouse will need to file a new application with the county assessor where the property is located to claim the exemption.
- (3) The late filing provision allowed under ORS 307.260(1)(c)(B) is not applicable when the exemption is claimed for a new or different property.
- (4) A written claim must be filed on or before April 1 of the assessment year for which the exemption is claimed. When the designated property is acquired after March 1 but prior to July 1, the claim shall be filed within 30 days after the date of acquisition.
Statutory/Other Authority
ORS 305.100
Statutes/Other Implemented
ORS 307.250 & 307.270
History
REV 24-2020, minor correction filed 12/11/2020, effective 12/11/2020
Renumbered from 150-307.270(1)-(B), 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 150-307.260(1)-(B)
RD 6-1994, f. 12-15-94, cert. ef. 12-30-94
RD 6-1993, f. 12-30-93, cert. ef. 12-31-93
RD 8-1992, f. 12-29-92, cert. ef. 12-31-92, Renumbered from 150-307.260(1)
RD 8-1991, f. 12-30-91, cert. ef. 12-31-91
RD 9-1989, f. 12-18-89, cert. ef. 12-31-89