Current through Register Vol. 63, No. 9, September 1, 2024
(1) Definitions for the purpose of this rule:
(a) "Basic life needs" include, but are not
limited to, preparation of meals, personal hygiene, or daily care of oneself.
(b) "By reason of health" means to
obtain medical care or to receive basic life needs.
(c) "Temporary absence" means absence with
the intention to reoccupy the homestead, similar to a domicile. Examples
include but are not limited to temporary vacation, business travel, or military
service.
(2) If a
qualified veteran or surviving spouse owns only an undivided interest in a
property and the remaining interest is owned by a nonspouse or a nonveteran,
the veteran is entitled to a tax exemption only to the extent of the veteran's
actual ownership interest in the homestead property.
Example 1
: A qualified veteran
owns an undivided one-half interest in a manufactured structure that has an
assessed value of $10,000. The remaining undivided one-half interest is in the
name of the veteran's son. The veteran will be allowed an exemption of $5,000,
which is one-half the assessed value of the manufactured structure. The
remaining undivided interest is not entitled to an exemption unless the person
owning the remaining one-half interest is a qualified veteran who also occupies
the same homestead property.
(3) Only one exemption for each qualified
veteran is allowed in any tax year. Two or more qualified veterans may each
receive an exemption on the same homestead property if each veteran owns, lives
on the property, and files timely.
(4) The right to claim the exemption will not
be lost if the claimant is temporarily absent from the property or is required
to live away from the homestead by reason of health. Examples of absence by
reason of health may include, but are not limited to:
(a) Confinement to a nursing home or other
long-term care facility; or
(b)
Receiving care at a family member's or other individual's home.
Example 2
: An Oregon resident
who qualifies for the veteran's property tax exemption on their homestead stays
in Arizona for a few months during the year. Although temporarily absent from
their homestead, it continues to qualify as their primary residence because the
claimant has the intention of returning.
Example 3
: Due to failing
health, the claimant moves to her daughter's home. After eighteen months, it
becomes apparent it is unlikely the claimant will ever be able to return to her
own home. Although the claimant did not remain in her home, the property
continues to qualify as her primary residence and is eligible for the exemption
because the claimant was absent by reason of health.
(5) If the assessor is notified or
has reason to believe the claimant is not living at the primary residence by
reason of health, the assessor may request documentation that proves continued
eligibility for the exemption. An example of documentation is a letter from a
medical provider stating the claimant is unable to provide their own basic life
needs.
Stat. Auth.: ORS
305.100
Stats. Implemented: ORS
307.270
