OAR 150-307-0400
Oregon Active Military Service Member’s Exemption — Eligibility

For purposes of ORS 307.286 (Homestead exemption):

(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 (Homestead exemption) 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 (Homestead exemption)(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 (Homestead exemption), 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.

Source: Rule 150-307-0400 — Oregon Active Military Service Member’s Exemption — Eligibility, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-307-0400.

150‑307‑0010
Real Property 150‑307‑0020
Personal Property Definitions 150‑307‑0030
Personal Property 150‑307‑0040
Taxation of Property Associated with Mining Claims on Federal Land 150‑307‑0050
Public Property Leased or Rented by Taxable Owner 150‑307‑0060
Property Held Under Lease 150‑307‑0070
Property Used for Public Park or Recreation 150‑307‑0080
Guidelines for Exempt Port Property Subject to In Lieu Tax 150‑307‑0090
Request For Computation of In Lieu Tax Payment 150‑307‑0100
Strategic Investment Program 150‑307‑0120
Review Required in Determining Exempt Status of Property for Charitable Institutions 150‑307‑0130
Literary Institution Defined 150‑307‑0140
Minimum Criteria Required in Determining Exempt Status of Property for Religious Organizations 150‑307‑0150
Parsonage and Caretaker Residence Exemption Guidelines 150‑307‑0160
Definition of Schools and Academies 150‑307‑0170
Senior Center Property Exemption 150‑307‑0180
Burial Grounds, Cemeteries, Crematories 150‑307‑0190
Application Process for Property Tax Exemption 150‑307‑0200
Property of Exempt Entities Leased to Other Exempt Entities 150‑307‑0210
Property Tax Status of Alternative Energy Systems 150‑307‑0220
Qualifications for Exemption of Indian Properties 150‑307‑0230
Valuation of Summer Home Properties 150‑307‑0240
Exception To Taxable Personal Property 150‑307‑0250
Water Association Qualifications 150‑307‑0260
Water Association Exemption Under ORS 307.210 Is Assessor’s Responsibility 150‑307‑0270
Jurisdiction Over Assessment of Telephonic Companies 150‑307‑0280
Qualifications for Exemption of Mutual or Cooperative Telephone Associations 150‑307‑0290
Jurisdiction over Assessment of Non-public Telephonic Systems 150‑307‑0300
Qualifications for Exemption for Privately Owned Telephone Systems 150‑307‑0310
Application for Exemption Under ORS 307.220 or 307.230 150‑307‑0320
Definition of Elderly 150‑307‑0330
Exemption Claim Procedures 150‑307‑0340
Defining "Surviving Spouse” of a Veteran 150‑307‑0350
Veteran’s Exemption for Surviving Spouse 150‑307‑0360
Physician Certification of Disability for Exemption 150‑307‑0370
Property to Which Veteran’s Exemption Applies 150‑307‑0380
Transfer of Veteran’s Exemption to a Different Property Requires Refiling 150‑307‑0390
Veterans Property Held in Trust 150‑307‑0400
Oregon Active Military Service Member’s Exemption — Eligibility 150‑307‑0410
Oregon Active Military Service Member’s Exemption Claimed By Lawful Occupant 150‑307‑0420
Agricultural Land Devoted to Agricultural Purposes as Real Property 150‑307‑0430
Exemption of Buildings, Structures and Machinery or Equipment during Construction 150‑307‑0440
War Veterans Filing a Claim for Exemption if Living in a Nonprofit Home for the Elderly 150‑307‑0450
Nonprofit Home for the Elderly 150‑307‑0460
Personal Property Used for Placing Farm Crops in Storage 150‑307‑0480
Pollution Control Facilities 150‑307‑0490
Oregon Food Processor Property Tax Exemption 150‑307‑0500
Hardship Situations 150‑307‑0510
Agricultural Workforce Housing and Farm Labor Camp Assessment 150‑307‑0520
Filing a Claim for Exemption When a Farm Labor Camp or Child Care Facility is Acquired 150‑307‑0530
Certification of Nonprofit Corporation Low Income Housing Exemption to County Assessor 150‑307‑0700
Rural Health Care Facilities 150‑307‑0710
Definitions 150‑307‑0720
Filing Requirements 150‑307‑0800
Vertical Housing Development Zone Program 150‑307‑0900
Qualified Heavy Equipment and Qualified Heavy Equipment Rental Providers - Definitions and Responsibilities 150‑307‑0905
Equipment and Tools Subject to the Heavy Equipment Rental Tax 150‑307‑0910
Cost of Heavy Equipment Operator’s Service Not Subject to Rental Tax 150‑307‑0915
Heavy Equipment Rental Tax Exemptions 150‑307‑0920
Long Term Rental Agreements
Last Updated

Jun. 8, 2021

Rule 150-307-0400’s source at or​.us