Or. Admin. R. 150-307-0380 - Transfer of Veteran's Exemption to a Different Property Requires Refiling

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

(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.

Notes

Or. Admin. R. 150-307-0380
RD 9-1989, f. 12-18-89, cert. ef. 12-31-89; RD 8-1991, f. 12-30-91, cert. ef. 12-31-91; RD 8-1992, f. 12-29-92, cert. ef. 12-31-92, Renumbered from 150-307.260(1); RD 6-1993, f. 12-30-93, cert. ef. 12-31-93; RD 6-1994, f. 12-15-94, cert. ef. 12-30-94; REV 8-1998, f. 11-13-98, cert. ef. 12-31-98, Renumbered from 150-307.260(1)-(B); Renumbered from 150-307.270(1)-(B), REV 55-2016, f. 8-13-16, cert. ef. 9/1/2016; REV 24-2020, minor correction filed 12/11/2020, effective 12/11/2020

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 307.250 & 307.270

The following state regulations pages link to this page.



State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.