OAR 150-307-0360
Physician Certification of Disability for Exemption
# (1)
(1) A veteran described under ORS 307.250(2)(b) must be certified annually by a physician as having a disability rating of 40 percent or more.
# (2)
(2) The veteran must file the physician's certificate annually with the Exemption Claim form and their statement of total gross income.
# (3)
(3) The veteran must file the physician's certificate annually up to and including age 65. Once the veteran reaches the age of 66 and has filed the physician's certificate in the previous year, the veteran is no longer required to file the certificate but is required to file annually the Exemption Claim form and the statement of total gross income.
Example: A veteran 64 years of age files the physician's certificate with the Exemption Claim form and their statement of total gross income on or before April 1, 2009. He then has his 65th birthday on May 15, 2009. The veteran must file the physician's certificate with the Exemption Claim form and income statement when he next files on or before April 1, 2010. On May 15, 2010, the veteran has his 66th birthday. Since the veteran is now 66 years of age and previously filed the certificate after his 65th birthday, he is no longer required to file the certificate but is required to file his Exemption Claim form and statement of total gross income on or before April 1, 2011, or for any year thereafter.
# (4)
(4) A veteran with a physician-certified permanent disability must be rated as having disabilities of 40 percent or more to qualify for the exemption.
Amendment history
Renumbered from 150-307.260(3), REV 55-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 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…
- 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…
- 150-307-0270 · Jurisdiction Over Assessment of Telephonic Companies
- 150-307-0280 · Qualifications for Exemption of Mutual or Cooperative…
- 150-307-0290 · Jurisdiction over Assessment of Non-public Telephonic…
- 150-307-0300 · Qualifications for Exemption for Privately Owned…
- 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…
- 150-307-0390 · Veterans Property Held in Trust
- 150-307-0400 · Oregon Active Military Service Member’s Exemption —…
- 150-307-0410 · Oregon Active Military Service Member’s Exemption…
- 150-307-0420 · Agricultural Land Devoted to Agricultural Purposes as…
- 150-307-0430 · Exemption of Buildings, Structures and Machinery or…
- 150-307-0440 · War Veterans Filing a Claim for Exemption if Living in a…
- 150-307-0450 · Nonprofit Home for the Elderly
- 150-307-0460 · Real and Personal Property Used for Placing Farm Crops…
- 150-307-0465 · Dairy Definition for Determining Exempt Status of…
- 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…
- 150-307-0520 · Filing a Claim for Exemption When a Farm Labor Camp or…
- 150-307-0530 · Certification of Nonprofit Corporation Low Income…
- 150-307-0700 · Rural Health Care Facilities
- 150-307-0710 · Definitions