Or. Admin. Code § 150-307-0400

Current through Register Vol. 63, No. 12, December 1, 2024

Section 150-307-0400 - Oregon Active Military Service Member's Exemption - Eligibility

For purposes of ORS 307.286:

(1) 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.

(2) The right to claim the exemption will not be lost if the qualifying service member is temporarily absent from the homestead during the tax year for which exemption is claimed. Temporary absences include absences for vacation, business travel, hospitalization, or military service.

(3) The exemption allowed under ORS 307.286 is limited to the lesser of the:

(a) Assessed value of the homestead property owned by the qualifying service member; or

(b) Statutory limitation, which is equal to $60,000 for the 2005-06 tax year and adjusted annually as described in ORS 307.286(2).

Example 1:A qualified service member owns a homestead that has an assessed value of $80,000. Because the assessed value of the homestead is more than $60,000, the exemption allowed is $60,000 for the 2005-06 tax year.

Example 2:A qualified service member owns a homestead consisting of a manufactured structure and the land upon which it is located. The manufactured structure is assessed as real property and has an assessed value of $40,000. The land upon which the structure is located has an assessed value of $15,000. Because the assessed value of the manufactured structure and the land combined is less than $60,000, the exemption allowed is $55,000 for the 2005-06 tax year. The amount of the exemption cannot exceed the assessed value of the homestead property.

Example 3: A qualified service member owns a homestead consisting of a manufactured structure, but does not own the land upon which it is located. The manufactured structure is assessed as personal property and has an assessed value of $50,000. The exemption allowed for the 2005-06 tax year is $50,000 and only applies to the manufactured structure. The exemption does not apply to the land, because the qualified service member does not own the land.

(4) An Oregon resident is eligible for the exemption provided under ORS 307.286, if:

(a) The individual 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; and

(c) The period of active duty exceeds 178 consecutive days.

(5) The qualifying service member must attach documentation to the claim for exemption that shows proof of active duty during each tax year for which exemption is claimed. The service member may claim the exemption for each tax year during which at least one day was served on active duty.

(a) Examples of valid documentation include, but are not limited to: military orders, form DD214, a letter on military letterhead, or other military record.

(b) Acceptable documentation for the exemption must show:

(A) Service in the Oregon National Guard, military reserve force, or other U.S. state's or territory's organized militia; and

(B) Service performed for more than 178 consecutive days in federal active duty under Title 10 USC or in deployment under the Emergency Management Assistance Compact on or after January 1, 2005.

Or. Admin. Code § 150-307-0400

REV 4-2006, f. & cert. ef. 7-31-06; REV 7-2008, f. 8-29-08, cert. ef. 8-31-08; Renumbered from 150-307.286, REV 54-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 307.286