Oregon Department of Revenue

Rule Rule 150-307-0500
Hardship Situations


(1)

“Exemption” includes total exemptions, partial exemptions, and special assessments including, but not limited to, those listed in ORS 308A.706 (Circumstances when additional taxes are deferred)(1)(d). Relief under this section does not apply to the provisions of ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.735 (Rules).

(2)

“Good and sufficient cause” is an extraordinary circumstance beyond the control of the taxpayer or the taxpayer’s agent or representative that causes the taxpayer to file a late application for an exemption, cancellation of tax, or redetermination of value pursuant to ORS 308.146 (Determination of maximum assessed value and assessed value)(6) with the assessor or local governing body.

(a)

Extraordinary circumstances include, but are not limited to:

(A)

Illness, absence, or disability that substantially impairs a taxpayer’s ability to make a timely application. The substantial impairment must have existed prior to the filing deadline, and must have been of such a nature that a reasonable and prudent taxpayer could not have been expected to conform to the deadline.

(B)

Delayed receipt of a disability certification, a death certificate, or other documentary justification necessary for the filing of an application for exemption, cancellation of tax, or redetermination of value, unless the taxpayer, with ordinary prudence, could have obtained the required information in a timely manner.

(C)

Reasonable reliance on misinformation provided by county assessment and taxation staff or Department of Revenue personnel.

(D)

Active duty military service during the tax year for which the application for the exemption was filed but only when the petitioner has applied and otherwise qualified for the exemption under ORS 307.286 (Homestead exemption). The department may not recommend the assessor accept a late filed application for the exemption due to this circumstance unless the petition to the department is filed timely or the deadline for filing a petition with the department is extended under section (4) of this rule.

(b)

If none of the other extraordinary circumstances described in subsection (2)(a) of this rule apply, the department cannot find that good and sufficient cause exists if the late filing is due to:

(A)

The taxpayer’s inadvertence, oversight, or lack of knowledge regarding the filing requirements.

(B)

Financial hardship.

(C)

Reliance on misinformation provided by a professional such as a real estate broker, attorney, or CPA.

(3)

“Military service,” as used in section (4) of this rule, includes the period of time that National Guard members are called into federal service for more than 30 days under 32 USC 502(f), as well as the time that members of the Army, Air Force, Navy, Marine Corps, or Coast Guard, and military reservists are ordered to report to active duty.

(4)

Notwithstanding ORS 307.475 (Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value)(3), the Servicemembers’ Civil Relief Act (SCRA), 50 USC app. 526, suspends the deadline for filing a petition for hardship relief during the period that a service member is in active duty military service with the armed forces.
Source

Last accessed
Jun. 8, 2021