OAR 150-307-0350: Veteran’s Exemption for Surviving Spouse
Edition: Current OARD snapshotEffective: 2023-10-06Last verified: 2026-09-07
(1) If a qualified veteran dies after making timely application, the exemption shall continue on the property for the surviving spouse for the assessment year for which the application was made. (2) The surviving spouse must own and live on the property and notify the assessor they elect to continue the exemption in the following year to continue the exemption.
Official history and status
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 307.260
History: REV 14-2023, minor correction filed 10/06/2023, effective 10/06/2023 Renumbered from 150-307.260(1)(a), REV 55-2016, f. 8-13-16, cert. ef. 9-1-16 REV 8-1998, f. 11-13-98, cert. ef. 12-31-98, Renumbered from 150-307.206(1)-(C) RD 8-1992, f. 12-29-92, cert. ef. 12-31-92
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Official source: https://secure.sos.state.or.us/oard/