Or. Admin. R. 150-307-0370

Current through Register Vol. 63, No. 6, June 1, 2024

Section 150-307-0370 - Property to Which Veteran's Exemption Applies

(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.

Or. Admin. R. 150-307-0370

RD 8-1991, f. 12-30-91, cert. ef. 12-31-91; RD 6-1994, f. 12-15-94, cert. ef. 12-30-94; REV 8-1998, f. 11-13-98, cert. ef. 12-31-98, Renumbered from 150-307.270; REV 11-2009, f. 12-21-09, cert. ef. 1-1-10; Renumbered from 150-307.270(1)-(A), REV 55-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 307.270