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OAR 150-307-0380

Transfer of Veteran’s Exemption to a Different Property Requires Refiling

Official textus-or/regssecure.sos.state.or.uslast amended
Summarize

# (1)

(1) The exemption provided for veterans or surviving spouses under ORS 307.250 does not automatically transfer from one property to another property.

# (2)

(2) The veteran or surviving spouse will need to file a new application with the county assessor where the property is located to claim the exemption.

# (3)

(3) The late filing provision allowed under ORS 307.260(1)(c)(B) is not applicable when the exemption is claimed for a new or different property.

# (4)

(4) A written claim must be filed on or before April 1 of the assessment year for which the exemption is claimed. When the designated property is acquired after March 1 but prior to July 1, the claim shall be filed within 30 days after the date of acquisition.

Amendment history

REV 24-2020, minor correction filed 12/11/2020, effective 12/11/2020

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In this chapter (40 sections)
  1. 150-307-0170 · Senior Center Property Exemption
  2. 150-307-0180 · Burial Grounds, Cemeteries, Crematories
  3. 150-307-0190 · Application Process for Property Tax Exemption
  4. 150-307-0200 · Property of Exempt Entities Leased to Other Exempt…
  5. 150-307-0210 · Property Tax Status of Alternative Energy Systems
  6. 150-307-0220 · Qualifications for Exemption of Indian Properties
  7. 150-307-0230 · Valuation of Summer Home Properties
  8. 150-307-0240 · Exception To Taxable Personal Property
  9. 150-307-0250 · Water Association Qualifications
  10. 150-307-0260 · Water Association Exemption Under ORS 307.210 Is…
  11. 150-307-0270 · Jurisdiction Over Assessment of Telephonic Companies
  12. 150-307-0280 · Qualifications for Exemption of Mutual or Cooperative…
  13. 150-307-0290 · Jurisdiction over Assessment of Non-public Telephonic…
  14. 150-307-0300 · Qualifications for Exemption for Privately Owned…
  15. 150-307-0320 · Definition of Elderly
  16. 150-307-0330 · Exemption Claim Procedures
  17. 150-307-0340 · Defining "Surviving Spouse” of a Veteran
  18. 150-307-0350 · Veteran’s Exemption for Surviving Spouse
  19. 150-307-0360 · Physician Certification of Disability for Exemption
  20. 150-307-0370 · Property to Which Veteran’s Exemption Applies
  21. 150-307-0380 · Transfer of Veteran’s Exemption to a Different Property…
  22. 150-307-0390 · Veterans Property Held in Trust
  23. 150-307-0400 · Oregon Active Military Service Member’s Exemption —…
  24. 150-307-0410 · Oregon Active Military Service Member’s Exemption…
  25. 150-307-0420 · Agricultural Land Devoted to Agricultural Purposes as…
  26. 150-307-0430 · Exemption of Buildings, Structures and Machinery or…
  27. 150-307-0440 · War Veterans Filing a Claim for Exemption if Living in a…
  28. 150-307-0450 · Nonprofit Home for the Elderly
  29. 150-307-0460 · Real and Personal Property Used for Placing Farm Crops…
  30. 150-307-0465 · Dairy Definition for Determining Exempt Status of…
  31. 150-307-0480 · Pollution Control Facilities
  32. 150-307-0490 · Oregon Food Processor Property Tax Exemption
  33. 150-307-0500 · Hardship Situations
  34. 150-307-0510 · Agricultural Workforce Housing and Farm Labor Camp…
  35. 150-307-0520 · Filing a Claim for Exemption When a Farm Labor Camp or…
  36. 150-307-0530 · Certification of Nonprofit Corporation Low Income…
  37. 150-307-0700 · Rural Health Care Facilities
  38. 150-307-0710 · Definitions
  39. 150-307-0720 · Filing Requirements
  40. 150-307-0800 · Vertical Housing Development Zone Program
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