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

(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.

Notes

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; REV 14-2023, minor correction filed 10/06/2023, effective 10/6/2023

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 307.260