Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 307 - PROPERTY SUBJECT TO TAXATION
Section 150-307-0350 - Veteran's Exemption for Surviving Spouse
Universal Citation: OR Admin Rules 150-307-0350
Current through Register Vol. 63, No. 9, September 1, 2024
(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.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 307.260
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