Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 307 - PROPERTY SUBJECT TO TAXATION
Section 150-307-0380 - Transfer of Veteran's Exemption to a Different Property Requires Refiling

Universal Citation: OR Admin Rules 150-307-0380

Current through Register Vol. 63, No. 9, September 1, 2024

(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.

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 307.250 & 307.270

Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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