OAR 150-307-0400: Oregon Active Military Service Member’s Exemption — Eligibility

For purposes of ORS 307.286: (1) A qualifying service member's homestead: (a) Must be the qualifying service member's principal residence that is located in Oregon; (b) Must be owned by the qualifying service member prior to July 1 of the tax year for which exemption is claimed; (c) May be a personal property manufactured structure or a residential floating structure as defined in ORS 308.290; and (d) Includes land under a manufactured structure if the land is owned by the qualifying service member. (2) The right to claim the exemption will not be lost if the qualifying service member is temporarily absent from the homestead during the tax year for which exemption is claimed. Temporary absences include absences for vacation, business travel, hospitalization, or military service. (3) The exemption allowed under ORS 307.286 is limited to the lesser of the: (a) Assessed value of the homestead property owned by the qualifying service member; or (b) Statutory limitation, which is equal to $60,000 for the 2005-06 tax year and adjusted annually as described in ORS 307.286(2). (4) An Oregon resident is eligible for the exemption provided under ORS 307.286, if: (a) The individual is serving in the Oregon National Guard, military reserve forces, or other U.S. state’s or territory’s organized militia; (b) The individual has been ordered to federal active duty under Title 10 United States Code (USC), or a deployment under the Emergency Management Assistance Compact; and (c) The period of active duty exceeds 178 consecutive days. (5) The qualifying service member must attach documentation to the claim for exemption that shows proof of active duty during each tax year for which exemption is claimed. The service member may claim the exemption for each tax year during which at least one day was served on active duty. (a) Examples of valid documentation include, but are not limited to: military orders, form DD214, a letter on military letterhead, or other military record. (b) Acceptable documentation for the exemption must show: (A) Service in the Oregon National Guard, military reserve force, or other U.S. state’s or territory’s organized militia; and (B) Service performed for more than 178 consecutive days in federal active duty under Title 10 USC or in deployment under the Emergency Management Assistance Compact on or after January 1, 2005.