ORS 307.250
Property of veterans or surviving spouses
(1)
As used in this section and ORS 307.260 (Claiming exemption), 307.262 (Tax years for which exemption may be claimed upon receipt of federal certification of disability) and 307.270 (Property to which exemption of ORS 307.250 applies), “veteran” has the meaning given that term in ORS 408.225 (Definitions for ORS 408.225 to 408.237).(2)
Upon compliance with ORS 307.260 (Claiming exemption), there shall be exempt from taxation not to exceed $15,000 of the assessed value of the homestead or personal property of any of the following residents of this state other than those described in subsection (3) of this section:(a)
Any veteran who is officially certified by the United States Department of Veterans Affairs or any branch of the Armed Forces of the United States as having disabilities of 40 percent or more.(b)
Any veteran having served with the United States Armed Forces who, as certified by one duly licensed physician or naturopathic physician, is rated as having disabilities of 40 percent or more. However, a veteran shall be entitled to the exemption granted under this paragraph only if the veteran during the calendar year immediately preceding the assessment year for which the exemption is claimed had total gross income, including pensions, disability compensation or retirement pay, or any combination of such payments from the United States Government on account of such service, of not more than 185 percent of federal poverty guidelines.(c)
The surviving spouse remaining unmarried of a veteran, but the exemption shall apply only to the period preceding the date of the first remarriage of the surviving spouse.(3)
Upon compliance with ORS 307.260 (Claiming exemption), there shall be exempt from taxation not to exceed $18,000 of the assessed value of the homestead or personal property of any of the following residents of this state:(a)
Any veteran who is officially certified by the United States Department of Veterans Affairs or any branch of the Armed Forces of the United States as having service-connected disabilities of 40 percent or more.(b)
The surviving spouse remaining unmarried of a veteran, if the veteran died as a result of service-connected injury or illness or if the veteran received at least one year of the maximum exemption from taxation allowed under paragraph (a) of this subsection after 1981 for a veteran certified as having service-connected disabilities of 40 percent or more.(4)
The amount of the exemption allowed under subsection (2) or (3) of this section shall equal 103 percent of the amount of the exemption for the prior tax year. [Amended by 1953 c.63 §3; 1955 c.248 §1; 1961 c.410 §5; 1969 c.605 §55; 1971 c.338 §1; 1973 c.402 §7; 1981 c.530 §3; 1981 c.682 §1; 1982 s.s.1 c.33 §2; 1991 c.67 §77; 1991 c.459 §52; 1995 c.610 §2; 1997 c.541 §111; 1999 c.221 §1; 2005 c.520 §1; 2009 c.41 §1; 2017 c.356 §26]
Source:
Section 307.250 — Property of veterans or surviving spouses, https://www.oregonlegislature.gov/bills_laws/ors/ors307.html.
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