Oregon Department of Revenue

Rule Rule 150-307-0440
War Veterans Filing a Claim for Exemption if Living in a Nonprofit Home for the Elderly


(1)

Residents of nonprofit homes for the elderly established under ORS 307.370 (Property of nonprofit homes for elderly persons) to 307.385 (Credit to resident’s account with share of tax exemption), and 308.490 (Determining value of homes for elderly persons), and who are otherwise qualified, are entitled to the war veteran’s tax exemptions. Each veteran or surviving spouse qualifying for the exemption under 307.250 (Property of veterans or surviving spouses) shall file a claim with the county assessor on or before April 1 of each year the exemption is claimed. When the veteran or surviving spouse moves into the nonprofit home for the elderly after March 1 and before July 1 of any year, then the claim must be filed within 30 days after the veteran or surviving spouse moves into the nonprofit home for the elderly.

(2)

Each nonprofit home for the elderly corporation annually shall aid qualifying residents in applying for the property tax exemptions on behalf of the corporation, for the benefit of the war veteran or surviving spouse as provided by ORS 307.370 (Property of nonprofit homes for elderly persons) to 307.385 (Credit to resident’s account with share of tax exemption), and 308.490 (Determining value of homes for elderly persons). The application shall be on duplicate forms and shall be completed and signed by the resident-applicant, and filed with the assessor on or before the date required by law.
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Last accessed
Jun. 8, 2021