Oregon Department of Revenue

Rule Rule 150-307-0380
Transfer of Veteran’s Exemption to a Different Property Requires Refiling


The exemption provided for veterans or surviving spouses under ORS 307.250 (Property of veterans or surviving spouses) does not automatically transfer from one property to another property.


The veteran or surviving spouse will need to file a new application with the county assessor where the property is located to claim the exemption.


The late filing provision allowed under ORS 307.260 (Claiming exemption)(1)(c)(B) is not applicable when the exemption is claimed for a new or different property.


A written claim must be filed on or before April 1 of the assessment year for which the exemption is claimed. When the designated property is acquired after March 1 but prior to July 1, the claim shall be filed within 30 days after the date of acquisition.

Last accessed
Jun. 8, 2021