Oregon Revised Statutes

Or. Rev. Stat. § 307.270 (2026)

Property to which exemption of ORS 307.250 applies

✓ current as of May 2026

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

307.270 Property to which exemption of ORS 307.250 applies. (1) The exemption under ORS 307.250 applies to property a veteran or surviving spouse owns or has in possession under a recorded contract of purchase. The exemption first applies to the homestead of the veteran or surviving spouse and then to the personal property of the veteran or surviving spouse. Property of the spouse of the veteran is deemed the homestead of the veteran if the veteran and the spouse of the veteran are living together and occupying the property as their homestead. When a veteran or surviving spouse applies for exemption on properties in two or more counties, the total amount of the exemption allowed in all counties may not exceed the maximum amount of exemption under ORS 307.250.

(2) For each qualified veteran or surviving spouse only one valid and allowable claim for an exemption on a homestead shall be permitted in any one assessment year. [Amended by 1955 c.248 §2; 1977 c.113 §1; 1981 c.530 §5; 1981 c.682 §3; 1982 s.s.1 c.33 §4; 1991 c.459 §54; 1995 c.610 §4; 1997 c.541 §115; 1999 c.221 §2; 2007 c.615 §3; 2009 c.41 §4; 2017 c.315 §7]

Notes of Decisions

Cited in 3 cases, 1977–1999 · leading case: Mendelson v. Dep't of Revenue, 9 Or. Tax 20 (Or. T.C. 1981).

Sort: Relevance Newest Treatment

Mendelson v. Dep't of Revenue, 9 Or. Tax 20 (Or. T.C. 1981). · cites it 5× “On this same date an amendment to ORS 307.270 became law, providing that: “(2) If a valid * * * claim for [veteran’s or widow’s] exemption has been filed [by July 1] and thereafter * * * any property for which the exemption is claimed is sold * * * the exemption shall continue…”

Carson v. Dep't of Revenue, 7 Or. Tax 249 (Or. T.C. 1977). · cites it 3× “270, p 3; OF 1041-V), construing ORS 307.270 and 307.290, which reads: " Transfer of Exemption.”

McGuire v. Dep't of Revenue, 15 Or. Tax 46 (Or. T.C. 1999). “One of the requirements of ORS 307.270 is that the applicant own the property sought to be exempt.”

— Or. Rev. Stat. § 307.270(2) — 1 case

Mendelson v. Dep't of Revenue, 9 Or. Tax 20 (Or. T.C. 1981). “On this same date an amendment to ORS 307.270 became law, providing that: “(2) If a valid * * * claim for [veteran’s or widow’s] exemption has been filed [by July 1] and thereafter * * * any property for which the exemption is claimed is sold * * * the exemption shall continue…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.