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Oregon Revised Statutes

Or. Rev. Stat. § 307.260 (2026)

Claiming exemption; surviving spouse’s election to continue exemption

✓ current as of May 2026
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      307.260 Claiming exemption; surviving spouse’s election to continue exemption. (1)(a) Each veteran or surviving spouse qualifying for the exemption under ORS 307.250 shall file with the county assessor, on forms supplied by the assessor, a claim therefor in writing on or before April 1 of the assessment year for which the exemption is claimed, except that when the property designated is acquired after March 1 but prior to July 1 the claim shall be filed within 30 days after the date of acquisition.

      (b) A claim need not be filed under this section in order to be allowed the exemption described in ORS 307.250 if:

      (A) The homestead or personal property of the veteran or surviving spouse was allowed the exemption under ORS 307.250 for the preceding tax year;

      (B) The individual claiming the exemption is a veteran described in ORS 307.250 (2)(a) or (3)(a) or a surviving spouse who meets the requirements of ORS 307.250 (2)(c) or (3)(b); and

      (C) As of the filing date for the current tax year, the ownership and use of the homestead or personal property and all other qualifying conditions for the homestead or personal property to be allowed the exemption remain unchanged.

      (c)(A) If the individual claiming the exemption is a veteran described in ORS 307.250 (2)(b), the claimant shall file a claim annually that satisfies the requirements of subsection (2) of this section on or before the date required in paragraph (a) of this subsection.

      (B) If the county assessor has not received a claim filed under this paragraph on or before April 1 of the current year, not later than April 10 of each year, the county assessor shall notify the veteran in the county who secured an exemption under ORS 307.250 (2)(b) in the preceding year but who did not make application therefor on or before April 1 of the current year. The county assessor may provide the notification on an unsealed postal card. A veteran so notified may secure the exemption, if still qualified, by making application therefor to the county assessor not later than May 1 of the current year, accompanied by a late-filing fee of $10, which shall be deposited in the general fund of the county for general governmental expenses. If the claim for any tax year is not filed within the time specified, the exemption may not be allowed on the assessment roll for that year.

      (2)(a) The claim shall set out the basis of the claim and designate the property to which the exemption may apply. Except as provided in subsection (3) of this section, claims for exemptions under ORS 307.250 (2)(a) and (3)(a) shall have affixed thereto the certificate last issued by United States Department of Veterans Affairs or the branch of the Armed Forces of the United States, as the case may be, but dated within three years prior to the date of the claim for exemption, certifying the rate of disability of the claimant.

      (b) Claims for exemption under ORS 307.250 (2)(b) shall, except as provided in subsection (3) of this section, have affixed thereto, in addition to the certificate last issued by a licensed physician or naturopathic physician and dated within one year prior to the date of the claim for exemption, certifying the rate of disability of the claimant, a statement by the claimant under oath or affirmation setting forth the total gross income received by the claimant from all sources during the last calendar year.

      (c) There also shall be affixed to each claim the affidavit or affirmation of the claimant that the statements contained therein are true.

      (3) The provisions of subsection (2) of this section that require a veteran to affix to the claim certificates of the United States Department of Veterans Affairs, a branch of the Armed Forces of the United States or a licensed physician or naturopathic physician do not apply to a veteran who has filed the required certificate after attaining the age of 65 years or to a veteran who has filed, on or after September 27, 1987, a certificate certifying a disability rating that, under federal law, is permanent and cannot be changed.

      (4)(a) Notwithstanding subsection (1) of this section, a surviving spouse may elect, at any time during the tax year, to continue the exemption under ORS 307.250 without filing a new claim if:

      (A) The veteran died during the previous tax year; or

      (B) The property designated as the homestead was acquired after March 1 but prior to July 1 of the assessment year and the veteran died within 30 days of the date the property was acquired.

      (b) The surviving spouse of a veteran must notify the county assessor of the election.

      (c) Upon receipt of the notice, the county assessor shall continue the exemption if the surviving spouse meets all of the eligibility requirements for an exemption under ORS 307.250 other than the timely filing of a claim under subsection (1) of this section.

      (d) If taxes on the exempt value have been paid, the taxes shall be refunded in the manner prescribed in paragraph (d) of this subsection. If taxes on the exempt value have not been paid, the taxes and any interest on the taxes are abated.

      (e) The tax collector shall notify the governing body of the county of any refund required under this section and the governing body shall cause a refund of the taxes and any interest paid to be made from the unsegregated tax collections account described in ORS 311.385. The refund under this subsection shall be made without interest. The county assessor and tax collector shall make the necessary corrections in the records of their offices. [Amended by 1961 c.235 §1; 1969 c.562 §1; 1979 c.689 §7; 1981 c.530 §4; 1981 c.682 §2; 1982 s.s.1 c.33 §3; 1987 c.363 §1; 1991 c.67 §78; 1991 c.459 §53; 1995 c.610 §3; 1997 c.541 §113; 2001 c.351 §1; 2003 c.169 §12; 2007 c.615 §1; 2009 c.41 §2; 2017 c.356 §27; 2023 c.398 §28]

Notes of Decisions
Cited in 9 cases, 1962–2020 · leading case: Skyline Assembly of God v. Dep't of Revenue, 545 P.2d 879 (Or. 1976).
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Skyline Assembly of God v. Dep't of Revenue, 545 P.2d 879 (Or. 1976). · cites it 2× “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.”
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019). “166(3)(a)(A) (governing application process for prop- erty leased from one organization to another; referring to “exemption[ ] claimed for the assessment year”), ORS 307.260(1)(a) (veteran housing exemption; referring to “assessment year for which the exemption is claimed”), ORS…”
Jarvie v. State Tax Comm'n, 1 Or. Tax 1 (Or. T.C. 1962). “On March 29, 1961, the plaintiff filed with the Assessor of Multnomah County, Oregon, the statutory affidavit *4 required by ORS 307.260, claiming a tax exemption on that real property under ORS 307.”
Carson v. Dep't of Revenue, 7 Or. Tax 249 (Or. T.C. 1977). · cites it 5× “This leaves the question of timely application (the assessor’s principal question) and whether the language of ORS 307.260 is applicable to a transfer. That statute states: "(l)(a) * * * except that when the property designated is acquired after March 20 the claim for that year…”
Worrell v. Dep't of Revenue, 7 Or. Tax 128 (Or. T.C. 1977). · cites it 3× “” The court determined that the procedure outlined in ORS 307.260 (exemption for war veterans and widows of war veterans), requiring notification of a taxpayer who had failed to file for exemption, closely parallels that contained in ORS 307.”
Moncrief v. Curry Cnty. Assessor (Or. T.C. 2020). “She prepared the appraisal report submitted by 2 The subject property is also subject to a partial exemption available to veterans under ORS 307.260 which reduces the assessed value.”
McGuire v. Dep't of Revenue, 15 Or. Tax 46 (Or. T.C. 1999). · cites it 2× “250 and an application is made as required in ORS 307.260.” Regrettably, this dispute was born of and sustained by misunderstanding.”
Lewis v. Dep't of Revenue, 9 Or. Tax 85 (Or. T.C. 1981). “250 which, in pertinent part, reads as follows: “Upon compliance with ORS 307.260 [requiring the filing of a timely claim], there shall be exempt from taxation not to exceed $7,500 of the true cash value of the homestead or personal property of any of the following residents of…”
Reynolds v. Comm'n, 3 Or. Tax 408 (Or. T.C. 1969). “In order to be entitled to a veteran’s exemption each veteran is required by ORS 307.260 to file a claim therefor with the county assessor on or before April 1 of each year “except that when the property designated is acquired after March 20 the claim for that year shall be…”
— Or. Rev. Stat. § 307.260(1)(a) — 1 case
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019). “166(3)(a)(A) (governing application process for prop- erty leased from one organization to another; referring to “exemption[ ] claimed for the assessment year”), ORS 307.260(1)(a) (veteran housing exemption; referring to “assessment year for which the exemption is claimed”), ORS…”
— Or. Rev. Stat. § 307.260(l)(a) — 1 case
Carson v. Dep't of Revenue, 7 Or. Tax 249 (Or. T.C. 1977). “This leaves the question of timely application (the assessor’s principal question) and whether the language of ORS 307.260 is applicable to a transfer. That statute states: "(l)(a) * * * except that when the property designated is acquired after March 20 the claim for that year…”
— Or. Rev. Stat. § 307.260(l)(b) — 1 case
Skyline Assembly of God v. Dep't of Revenue, 545 P.2d 879 (Or. 1976). “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.”
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