Current through Register Vol. 61, No. 4, April 1, 2022
"Exemption" includes total exemptions, partial exemptions, and special
assessments including, but not limited to, those listed in ORS
Relief under this section does not apply to the provisions of ORS
"Good and sufficient cause" is an
extraordinary circumstance beyond the control of the taxpayer or the taxpayer's
agent or representative that causes the taxpayer to file a late application for
an exemption, cancellation of tax, or redetermination of value pursuant to ORS
the assessor or local governing body.
Extraordinary circumstances include, but are not limited to:
(A) Illness, absence, or disability that
substantially impairs a taxpayer's ability to make a timely application. The
substantial impairment must have existed prior to the filing deadline, and must
have been of such a nature that a reasonable and prudent taxpayer could not
have been expected to conform to the deadline.
(B) Delayed receipt of a disability
certification, a death certificate, or other documentary justification
necessary for the filing of an application for exemption, cancellation of tax,
or redetermination of value, unless the taxpayer, with ordinary prudence, could
have obtained the required information in a timely manner.
(C) Reasonable reliance on misinformation
provided by county assessment and taxation staff or Department of Revenue
(D) Active duty
military service during the tax year for which the application for the
exemption was filed but only when the petitioner has applied and otherwise
qualified for the exemption under ORS
307.286. The department may not
recommend the assessor accept a late filed application for the exemption due to
this circumstance unless the petition to the department is filed timely or the
deadline for filing a petition with the department is extended under section
(4) of this rule.
If none of the other extraordinary circumstances described in subsection (2)(a)
of this rule apply, the department cannot find that good and sufficient cause
exists if the late filing is due to:
taxpayer's inadvertence, oversight, or lack of knowledge regarding the filing
(C) Reliance on
misinformation provided by a professional such as a real estate broker,
attorney, or CPA.
"Military service," as used in section
(4) of this rule, includes the period of time that National Guard members are
called into federal service for more than 30 days under
, as well as the time
that members of the Army, Air Force, Navy, Marine Corps, or Coast Guard, and
military reservists are ordered to report to active duty.
Servicemembers' Civil Relief Act (SCRA), 50 USC app.
526, suspends the deadline
for filing a petition for hardship relief during the period that a service
member is in active duty military service with the armed forces.
Admin. R. 150-307-0500
RD 8-1983, f.
12-20-83, cert. ef. 12-31-83; RD 9-1984, f. 12-5-84, cert. ef. 12-31-84; REV
4-2006, f. & cert. ef. 7-31-06; REV 4-2007, f. 7-30-07, cert. ef. 7-31-07;
REV 3-2014, f. & cert. ef. 7-31-14;
6-2016, f. 7-28-16, cert. ef.
8/1/2016; Renumbered from 150-307.475,
54-2016, f. 8-13-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS