Oregon Department of Revenue

Rule Rule 150-307-0350
Veteran’s Exemption for Surviving Spouse


If a qualified veteran dies after making timely application, the exemption shall continue on the property for the surviving spouse for the assessment year for which the application was made.


The surviving spouse must own and live on the property and make a timely application in the following year to continue the exemption.

Last accessed
Jun. 8, 2021