307.250
Property of veterans or surviving spouses. (1) As used in this section and ORS 307.260, 307.262
and 307.270, “veteran” has the meaning given that term in ORS 408.225.
(2) Upon
compliance with ORS 307.260, there shall be exempt from taxation not to exceed
$15,000 of the assessed value of the homestead or personal property of any of
the following residents of this state other than those described in subsection
(3) of this section:
(a) Any veteran
who is officially certified by the United States Department of Veterans Affairs
or any branch of the Armed Forces of the United States as having disabilities
of 40 percent or more.
(b) Any veteran
having served with the United States Armed Forces who, as certified by one duly
licensed physician or naturopathic physician, is rated as having disabilities
of 40 percent or more. However, a veteran shall be entitled to the exemption
granted under this paragraph only if the veteran during the calendar year
immediately preceding the assessment year for which the exemption is claimed
had total gross income, including pensions, disability compensation or
retirement pay, or any combination of such payments from the United States
Government on account of such service, of not more than 185 percent of federal
poverty guidelines.
(c) The surviving
spouse remaining unmarried of a veteran, but the exemption shall apply only to
the period preceding the date of the first remarriage of the surviving spouse.
(3) Upon
compliance with ORS 307.260, there shall be exempt from taxation not to exceed
$18,000 of the assessed value of the homestead or personal property of any of
the following residents of this state:
(a) Any veteran
who is officially certified by the United States Department of Veterans Affairs
or any branch of the Armed Forces of the United States as having
service-connected disabilities of 40 percent or more.
(b) The surviving
spouse remaining unmarried of a veteran, if the veteran died as a result of
service-connected injury or illness or if the veteran received at least one
year of the maximum exemption from taxation allowed under paragraph (a) of this
subsection after 1981 for a veteran certified as having service-connected
disabilities of 40 percent or more.
(4) The amount of
the exemption allowed under subsection (2) or (3) of this section shall equal
103 percent of the amount of the exemption for the prior tax year. [Amended by
1953 c.63 §3; 1955 c.248 §1; 1961 c.410 §5; 1969 c.605 §55; 1971 c.338 §1; 1973
c.402 §7; 1981 c.530 §3; 1981 c.682 §1; 1982 s.s.1 c.33 §2; 1991 c.67 §77; 1991
c.459 §52; 1995 c.610 §2; 1997 c.541 §111; 1999 c.221 §1; 2005 c.520 §1; 2009
c.41 §1; 2017 c.356 §26]
Notes of Decisions
Skyline Assembly of God v. Dep't of Revenue, 545 P.2d 879 (Or. 1976).
· cites it 2× “Even more significant is the statutory procedure provided for in ORS 307.250 and ORS 307.260. These statutes grant tax exemptions to certain war veterans and the widows of veterans upon the filing of a written claim.”
Jarvie v. State Tax Comm'n, 1 Or. Tax 1 (Or. T.C. 1962).
· cites it 3× “VL 61-374, which denied plaintiff’s claim to a war veteran real property exemption under ORS 307.250. The case comes before this court upon the defendant’s general demurrer to plaintiff’s complaint.”
Cascade Manor, Inc. v. Dep't of Revenue, 5 Or. Tax 482 (Or. T.C. 1974).
“Certain eligible veterans or veterans’ widows, residing in Cascade Manor, had independently filed with the assessor the claims for veterans’ benefits *486 under ORS 307.250 et seq. It has been stipulated that these individuals had made a timely filing under ORS 307.”
Hahn v. Dep't of Revenue, 9 Or. Tax 25 (Or. T.C. 1981).
“5 The court takes into account the rule of construction that executive construction of a statute over a number of years should be given weight in some cases.”
Lewis v. Dep't of Revenue, 9 Or. Tax 85 (Or. T.C. 1981).
· cites it 10× “He claimed a partial property tax exemption for the tax year 1979-1980 under the provisions of ORS 307.250 which, in pertinent part, reads as follows: “Upon compliance with ORS 307.”
Carson v. Dep't of Revenue, 7 Or. Tax 249 (Or. T.C. 1977).
· cites it 6× “The issue is the propriety of cancellation by the county assessor of a veteran’s widow’s exemption claimed under ORS 307.250 to 307.290. The case was submitted on a stipulation and briefs.”
Coos Cnty. Assessor v. Dep't of Revenue, 14 Or. Tax 282 (Or. T.C. 1998).
· cites it 4× “370(1) apply to all the personal property of a qualifying nonprofit home for the elderly or just to the personal property used by residents who qualify for a veterans’ exemption under ORS 307.250? *284 ANALYSIS To keep the issue in perspective it must be remembered that tangible…”
McGuire v. Dep't of Revenue, 15 Or. Tax 46 (Or. T.C. 1999).
· cites it 2× “ISSUE Is taxpayer entitled to a veterans’ property tax exemption for the 1996-97 tax year? ANALYSIS ORS 307.250 2 grants a limited property tax exemption to certain veterans or their surviving spouses.”
Mendelson v. Dep't of Revenue, 9 Or. Tax 20 (Or. T.C. 1981).
· cites it 2× “ORS 307.250. The agreement was contingent upon the plaintiffs obtaining an Oregon veteran’s home loan in the sum of $38,000.”
— Or. Rev. Stat. § 307.250(2) — 1 case
Lewis v. Dep't of Revenue, 9 Or. Tax 85 (Or. T.C. 1981).
“He claimed a partial property tax exemption for the tax year 1979-1980 under the provisions of ORS 307.250 which, in pertinent part, reads as follows: “Upon compliance with ORS 307.”
— Or. Rev. Stat. § 307.250(4) — 3 cases
Hahn v. Dep't of Revenue, 9 Or. Tax 25 (Or. T.C. 1981).
“5 The court takes into account the rule of construction that executive construction of a statute over a number of years should be given weight in some cases.”
Lewis v. Dep't of Revenue, 9 Or. Tax 85 (Or. T.C. 1981).
“He claimed a partial property tax exemption for the tax year 1979-1980 under the provisions of ORS 307.250 which, in pertinent part, reads as follows: “Upon compliance with ORS 307.”
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