OAR 150-307-0440
War Veterans Filing a Claim for Exemption if Living in a Nonprofit Home for the Elderly
# (1)
(1) Residents of nonprofit homes for the elderly established under ORS 307.370 to 307.385, and 308.490, and who are otherwise qualified, are entitled to the war veteran's tax exemptions. Each veteran or surviving spouse qualifying for the exemption under 307.250 shall file a claim with the county assessor on or before April 1 of each year the exemption is claimed. When the veteran or surviving spouse moves into the nonprofit home for the elderly after March 1 and before July 1 of any year, then the claim must be filed within 30 days after the veteran or surviving spouse moves into the nonprofit home for the elderly.
# (2)
(2) Each nonprofit home for the elderly corporation annually shall aid qualifying residents in applying for the property tax exemptions on behalf of the corporation, for the benefit of the war veteran or surviving spouse as provided by ORS 307.370 to 307.385, and 308.490. The application shall be on duplicate forms and shall be completed and signed by the resident-applicant, and filed with the assessor on or before the date required by law.
Amendment history
Renumbered from 150-307.370, REV 54-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 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
- 150-307-0720 · Filing Requirements
- 150-307-0800 · Vertical Housing Development Zone Program
- 150-307-0900 · Qualified Heavy Equipment and Qualified Heavy Equipment…
- 150-307-0905 · Equipment and Tools Subject to the Heavy Equipment…
- 150-307-0906 · Liability for Unpaid Heavy Equipment Rental Taxes
- 150-307-0910 · Cost of Heavy Equipment Operator's Service Not Subject…
- 150-307-0915 · Heavy Equipment Rental Tax Exemptions
- 150-307-0920 · Long Term Rental Agreements