Or. Admin. R. 150-307-0350 - Veteran's Exemption for Surviving Spouse

Current through Register Vol. 61, No. 4, April 1, 2022

(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 make a timely application in the following year to continue the exemption.


Or. Admin. R. 150-307-0350
RD 8-1992, f. 12-29-92, cert. ef. 12-31-92; REV 8-1998, f. 11-13-98, cert. ef. 12-31-98, Renumbered from 150-307.206(1)-(C); Renumbered from 150-307.260(1)(a), REV 55-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 307.260

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