Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 307 - PROPERTY SUBJECT TO TAXATION
Section 150-307-0410 - Oregon Active Military Service Member's Exemption Claimed By Lawful Occupant
Universal Citation: OR Admin Rules 150-307-0410
Current through Register Vol. 63, No. 9, September 1, 2024
For purposes of ORS 307.289:
(1) "Qualifying duty" means:
(a) An Oregon resident is serving in the
Oregon National Guard, military reserve forces, or other U.S. state's or
territory's organized militia;
(b)
The individual has been ordered to federal active duty under Title 10 United
States Code (USC), or a deployment under the Emergency Management Assistance
Compact;
(c) The individual was
ordered or deployed on or after January 1, 2005; and
(d) The period of ordered active duty service
exceeds 178 consecutive days.
(2) A qualifying service member's homestead:
(a) Must be the qualifying service member's
principal residence that is located in Oregon;
(b) Must be owned by the qualifying service
member prior to July 1 of the tax year for which exemption is claimed;
(c) May be a personal property
manufactured structure or a floating home; and
(d) Includes land under a manufactured
structure if the land is owned by the qualifying service member.
(3) A lawful occupant is an individual who is using the qualifying service member's homestead as his or her principal residence at the time the claim is filed.
(a) The lawful occupant is not required to
hold an ownership interest in the homestead.
(b) A lawful occupant may include, but is not
limited to, a qualifying service member's: spouse, parent, adult child, or
other relative; domestic partner; or roommate. A neighbor or caretaker, who has
a key to the qualifying service member's homestead, but for whom the homestead
is not a principal residence, does not qualify as a lawful occupant.
(4) The lawful occupant may claim the homestead exemption if the service member would otherwise qualify for this exemption but died while performing the qualifying duty during the current or prior tax year and before filing a claim.
(a)
An individual claiming to be a lawful occupant must attach documentation to the
claim for exemption that demonstrates the homestead is his or her principal
residence at the time claim is made. The county assessor may require more than
one piece of documentation.
(b)
Documentation may include, but is not limited to, a valid driver's license,
passport, election registration card, or the most recent property tax statement
for the homestead.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 307.289
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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