Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 311 - COLLECTION OF PROPERTY TAXES
Section 150-311-0700 - Election by Spouse or Disabled Heir to Continue Tax Deferral

(1) Definitions. For purposes of this rule:

(2) After the applicant's death, a surviving spouse or disabled heir may continue the property in deferred tax status as active or inactive.

(3) If a surviving spouse or disabled heir did not apply jointly with the now-deceased applicant for the original property tax deferral or was not eligible for deferral, they must file a new deferral application to continue the account as active or inactive.

(4) In the case of a divorce or termination of a registered domestic partnership, if the initial applicant becomes deceased before the divorce or termination of the domestic partnership becomes final, then the surviving spouse remaining in the homestead may file an application to continue the deferral. The requirements of sections (2) and (3) of this rule determine if the account remains active or becomes inactive.

(5) All initial applications to continue deferral must be filed with the county assessor by April 15 following the death of the preceding applicant. The department may determine that good and sufficient cause exists to accept an application filed after April 15 but within 180 days after the department mails or delivers to the applicant the deferred tax due and payable notice. Late filing fees will not be charged on such applications.

(6) The department may request estate or trust information from a surviving spouse or disabled heir for purposes of substantiating their anticipated ownership in cases where they do not already have a recorded deed to the property. If such documentation is found by the department to indicate ownership will eventually rest in the surviving spouse or disabled heir, the department may reinstate deferral in active status. If such documentation fails to satisfy the department that ownership is anticipated to rest in the disabled heir or surviving spouse, the account may be placed in inactive deferral status pending confirmation of the deed.

(7) If a surviving spouse or disabled heir applying under ORS 311.688 does not obtain deed to the property within two years of the death of the preceding applicant, the account may be disqualified from deferral and the accrued balance, including taxes and interest deferred while awaiting confirmation of the deed, may become due and subject to collection.