OAR 150-311-0700
Election by Spouse to Continue Tax Deferral

(1)

“Surviving spouse” means:

(a)

A man or woman who is legally married to an applicant at the time of the applicant’s death; or

(b)

A man or woman who is joined in a registered domestic partnership with an applicant at the time of the applicant’s death. “Registered domestic partnership” has the meaning given that term in ORS 106.310 (Definitions for ORS 106.300 to 106.340)(1).

(2)

When any one of the circumstances listed in ORS 311.684 (Events requiring payment of deferred tax and interest)(1) to (3) occurs, a surviving spouse may continue the property in deferred tax status as active or inactive.

(a)

When an account continues as active, the department continues to pay the yearly property taxes to the county. The account balance continues in deferral, and interest continues to accrue on all taxes paid.

(b)

When an account continues in an inactive status, the department does not continue to pay property taxes to the county. The deferral account balance of past-deferred taxes, accrued interest, and recording fees remains deferred and interest continues to accrue on the past-deferred taxes.

(3)

If a surviving spouse did not apply jointly with the taxpayer for the original Senior or Disabled deferral or was not eligible for deferral, the spouse must file a new deferral application in order to continue the account as active or inactive.

(a)

For the deferral account to remain active, in addition to the filing of a new deferral application all the following is required:

(A)

The spouse is at least 59-1⁄2 years of age or is disabled as defined in ORS 311.666 (Definitions for ORS 311.666 to 311.701)(5) the day a circumstance in 311.684 (Events requiring payment of deferred tax and interest)(1) to (3) occurs,

(B)

The property is the homestead of the surviving spouse,

(C)

The total household income continues to be less than the allowable yearly limitation, and

(D)

The property ownership meets the requirement in ORS 311.670 (Eligibility of property)(1).

(b)

When a surviving spouse meets all of the requirements of section (3)(a) of this rule except the age requirement of 59-1⁄2, or a disability as defined in ORS 311.666 (Definitions for ORS 311.666 to 311.701)(5), the surviving spouse may only continue the deferral account in an inactive status. The surviving spouse is responsible to pay all future property taxes to the county. The surviving spouse may file a new application to change the deferral account status from inactive to active when the surviving spouse turns 62 years of age before April 15 of any year, or if the surviving spouse becomes disabled and begins to receive or becomes eligible to receive federal Social Security disability benefits.

(4)

In the case of a divorce or termination of a registered domestic partnership, if the circumstances in ORS 311.684 (Events requiring payment of deferred tax and interest)(3) occur before the divorce, then the surviving spouse remaining in the homestead may file an application to continue the deferral. The requirements of section (2) of this rule determine if the account remains active or becomes inactive.

(5)

All applications to continue deferral must be filed in the time and manner as provided in ORS 311.668 (Eligibility of individuals by age or disability). The department may determine that good and sufficient cause exists to accept a late filed application. The application may be filed within 180 days after the department mails or delivers to the applicant the deferred tax due and payable notice.

Source: Rule 150-311-0700 — Election by Spouse to Continue Tax Deferral, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-311-0700.

150‑311‑0100
Applying Offsets to Ad Valorem Tax Levies 150‑311‑0110
Form of Roll Changes and Notations 150‑311‑0140
What Is a Clerical Error 150‑311‑0150
Error Corrections and Valuation Judgment Under ORS 311.205 150‑311‑0160
Roll Correction for Nonexistent Property 150‑311‑0170
What is an “Error or Omission on the Roll of Any Kind” 150‑311‑0180
Corrections to County Assessment and Tax Rolls Made Under ORS 311.206 150‑311‑0190
Taxes Added to the Tax Roll as a Result of Error Correction 150‑311‑0200
Definition of “Distribute in the Same Manner as Other ad Valorem Property Taxes Imposed on the Property” for Error Corrections 150‑311‑0210
Property Subject to Assessment as Omitted Property 150‑311‑0220
Date Roll Corrected 150‑311‑0230
Definitions 150‑311‑0240
Procedure to Correct MAV When Square Footage Error Exists 150‑311‑0250
Contents of Property Tax Statements 150‑311‑0260
Prepayment of Property Taxes 150‑311‑0350
Written Direction Required for Payment Application from Agents Who Pay Taxes on Behalf of Taxpayer 150‑311‑0360
Monthly Tax Distributions to Districts 150‑311‑0500
Discount on Taxes as a Result of Addition of Current Year Value under ORS 311.208 150‑311‑0520
Date Property Becomes Exempt when Foreclosed by City for Delinquent Assessment Liens 150‑311‑0530
Interest on City Foreclosed Property 150‑311‑0540
“Certificate of Delinquency” Defined 150‑311‑0550
Interest on State of Oregon Foreclosed Property 150‑311‑0560
Fee for Service of Warrant Under ORS 311.605 to ORS 311.635 150‑311‑0570
Charges on the Personal Property Warrant 150‑311‑0650
Homestead Requirements 150‑311‑0656
Deferral criteria when applying with a reverse mortgage 150‑311‑0660
Data Requirements for Property Description on Tax Deferral Application 150‑311‑0670
Deferred Taxes Paid by the Department 150‑311‑0680
Senior Citizen’s Deferred Tax Lien Estimate 150‑311‑0690
Timing and Repayment of Disqualified, Cancelled or Inactivated Accounts Under the Property Tax Deferral Program 150‑311‑0700
Election by Spouse to Continue Tax Deferral 150‑311‑0710
Voluntary Payments on Property Tax Deferral Accounts 150‑311‑0720
Taxes Unpaid Before Approval of Senior Deferral Application 150‑311‑0730
Data Requirements for Property Description on Special Assessments Application 150‑311‑0740
Recording Special Assessment Deferral Liens in County 150‑311‑0750
Assessment District’s Responsibility to Collect Payments 150‑311‑0760
Process for Determining Recipient of Property Tax Refund 150‑311‑0770
Refunds Paid from the Unsegregated Tax Account 150‑311‑0780
Credit Balance Adjustment 150‑311‑0790
Refund Reserve Account 150‑311‑0800
Calculation of Interest on Refund 150‑311‑0810
Value Used to Activate Refund Reserve Account 150‑311‑0820
Prepayment of Ad Valorem Taxes, Computation of Accrued Interest, Allocation of Pay 150‑311‑0830
Determination of the Real Market Value Reduction Amount
Last Updated

Jun. 8, 2021

Rule 150-311-0700’s source at or​.us