311.689
Certification of continuing eligibility. (1) The Department of Revenue shall certify the
eligibility of each homestead granted, and the respective taxpayers claiming,
deferral under ORS 311.666 to 311.701, not less than once every three years.
(2) The
department shall notify the taxpayers in writing of the obligation to certify
eligibility under this section and the taxpayers shall respond, by the means
prescribed by the department, within 65 days after the department sends the
notification.
(3) If the
Department of Revenue has not received a response from the taxpayers within 35
days after sending the notification, the department shall, as soon as
practicable, electronically notify an office of the Aging and Disability
Resource Connection in the county in which the homestead is located or the
seniors and people with disabilities division of the Department of Human
Services that the taxpayers have failed to respond to the notice as required
under subsection (2) of this section. The Department of Revenue may identify
the taxpayers by name, address and phone number if available.
(4)(a) Notwithstanding
ORS 311.672 (3)(c), a homestead shall be ineligible for deferral for the next
following property tax year if:
(A) The
department receives information showing that the homestead is not eligible for,
or the taxpayers are not eligible to claim, the deferral; or
(B) The
Department of Revenue has not received a response to the notice sent under
subsection (2) of this section within 30 days after notifying the office of the
Aging and Disability Resource Connection or the seniors and people with
disabilities division of the Department of Human Services under subsection (3)
of this section.
(b) This
subsection does not preclude the grant of deferral to an eligible homestead in
any subsequent property tax year for which an eligible claimant files a timely
application under ORS 311.672. [1989 c.948 §12; 1995 c.803 §4; 1997 c.839 §47;
1999 c.90 §36; 1999 c.1097 §7; 2001 c.660 §31; 2003 c.77 §9; 2005 c.832 §21;
2007 c.614 §9; 2008 c.45 §10; 2009 c.5 §20; 2009 c.909 §20; 2010 c.82 §20; 2011
c.723 §11; 2012 c.13 §4; 2013 c.31 §4; 2015 c.309 §3]
Notes of Decisions
Dep't of Revenue v. Kelly, 19 Or. Tax 559 (Or. T.C. 2009).
· cites it 14× “If one looks only at the Oregon statute, it seems inescapable that in cases where there is a homeowner with a spouse, there is no collective reference or testing, either in ORS 311.689 or in the other statutes that create and define the homestead deferral provisions found in ORS…”
Eckstrom-Herget v. Dep't of Revenue (Or. T.C. 2013).
· cites it 9× “That statute, which was in effect and governed the 2010-11 tax year, precluded continued deferral for any year when the Department determined that a taxpayer/claimant’s household income for the immediately preceding calendar year exceeded the statutory amount of $32,000, indexed…”
Corthell v. Dep't of Revenue (Or. T.C. 2013).
· cites it 5× “2 Legislative changes made by the Regular Session of the 2012 Oregon Legislative Assembly amended former ORS 311.689 (2011) in several respects. As is pertinent to this case, Defendant became responsible for certifying the continued eligibility of each homestead granted deferral…”
Weinstein v. Lane Cnty. Assessor (Or. T.C. 2013).
· cites it 5× “2 Legislative changes made by the Regular Session of the 2012 Oregon Legislative Assembly amended former ORS 311.689 (2011) in several respects. As is pertinent to this case, the Department became responsible for certifying the continued eligibility of each homestead granted…”
Draper v. Dep't of Revenue (Or. T.C. 2013).
· cites it 4× “1 Legislative changes made by the Regular Session of the 2012 Oregon Legislative Assembly under House Bill 4039 amended former ORS 311.689 (2011) in several respects. Or Laws 2012, ch 13, § 6.”
Cunningham v. Dep't of Revenue (Or. T.C. 2012).
· cites it 2× ““Under the amendment to section 311.689(b), the bill provides: „The department shall notify the taxpayers in writing of the obligation to DECISION TC-MD 120678D 3 certify eligibility under this subsection (emphasis supplied) and the taxpayers shall respond, by the means…”
Magee v. Washington Cnty. Assessor (Or. T.C. 2015).
“(ORS 311.689[.]) The recertification was not returned, so the [D]epartment inactivated the account from deferral on May 8, 2015.”
— Or. Rev. Stat. § 311.689(1) — 3 cases
Dep't of Revenue v. Kelly, 19 Or. Tax 559 (Or. T.C. 2009).
“If one looks only at the Oregon statute, it seems inescapable that in cases where there is a homeowner with a spouse, there is no collective reference or testing, either in ORS 311.689 or in the other statutes that create and define the homestead deferral provisions found in ORS…”
Eckstrom-Herget v. Dep't of Revenue (Or. T.C. 2013).
“That statute, which was in effect and governed the 2010-11 tax year, precluded continued deferral for any year when the Department determined that a taxpayer/claimant’s household income for the immediately preceding calendar year exceeded the statutory amount of $32,000, indexed…”
Weinstein v. Lane Cnty. Assessor (Or. T.C. 2013).
“2 Legislative changes made by the Regular Session of the 2012 Oregon Legislative Assembly amended former ORS 311.689 (2011) in several respects. As is pertinent to this case, the Department became responsible for certifying the continued eligibility of each homestead granted…”
— Or. Rev. Stat. § 311.689(1)(2011) — 2 cases
Corthell v. Dep't of Revenue (Or. T.C. 2013).
“2 Legislative changes made by the Regular Session of the 2012 Oregon Legislative Assembly amended former ORS 311.689 (2011) in several respects. As is pertinent to this case, Defendant became responsible for certifying the continued eligibility of each homestead granted deferral…”
Draper v. Dep't of Revenue (Or. T.C. 2013).
“1 Legislative changes made by the Regular Session of the 2012 Oregon Legislative Assembly under House Bill 4039 amended former ORS 311.689 (2011) in several respects. Or Laws 2012, ch 13, § 6.”
— Or. Rev. Stat. § 311.689(1)(a) — 2 cases
Corthell v. Dep't of Revenue (Or. T.C. 2013).
“2 Legislative changes made by the Regular Session of the 2012 Oregon Legislative Assembly amended former ORS 311.689 (2011) in several respects. As is pertinent to this case, Defendant became responsible for certifying the continued eligibility of each homestead granted deferral…”
Weinstein v. Lane Cnty. Assessor (Or. T.C. 2013).
“2 Legislative changes made by the Regular Session of the 2012 Oregon Legislative Assembly amended former ORS 311.689 (2011) in several respects. As is pertinent to this case, the Department became responsible for certifying the continued eligibility of each homestead granted…”
— Or. Rev. Stat. § 311.689(1)(b) — 3 cases
Corthell v. Dep't of Revenue (Or. T.C. 2013).
“2 Legislative changes made by the Regular Session of the 2012 Oregon Legislative Assembly amended former ORS 311.689 (2011) in several respects. As is pertinent to this case, Defendant became responsible for certifying the continued eligibility of each homestead granted deferral…”
Weinstein v. Lane Cnty. Assessor (Or. T.C. 2013).
“2 Legislative changes made by the Regular Session of the 2012 Oregon Legislative Assembly amended former ORS 311.689 (2011) in several respects. As is pertinent to this case, the Department became responsible for certifying the continued eligibility of each homestead granted…”
Draper v. Dep't of Revenue (Or. T.C. 2013).
“1 Legislative changes made by the Regular Session of the 2012 Oregon Legislative Assembly under House Bill 4039 amended former ORS 311.689 (2011) in several respects. Or Laws 2012, ch 13, § 6.”
— Or. Rev. Stat. § 311.689(1)(c) — 3 cases
Corthell v. Dep't of Revenue (Or. T.C. 2013).
“2 Legislative changes made by the Regular Session of the 2012 Oregon Legislative Assembly amended former ORS 311.689 (2011) in several respects. As is pertinent to this case, Defendant became responsible for certifying the continued eligibility of each homestead granted deferral…”
Weinstein v. Lane Cnty. Assessor (Or. T.C. 2013).
“2 Legislative changes made by the Regular Session of the 2012 Oregon Legislative Assembly amended former ORS 311.689 (2011) in several respects. As is pertinent to this case, the Department became responsible for certifying the continued eligibility of each homestead granted…”
Draper v. Dep't of Revenue (Or. T.C. 2013).
“1 Legislative changes made by the Regular Session of the 2012 Oregon Legislative Assembly under House Bill 4039 amended former ORS 311.689 (2011) in several respects. Or Laws 2012, ch 13, § 6.”
— Or. Rev. Stat. § 311.689(4) — 1 case
Eckstrom-Herget v. Dep't of Revenue (Or. T.C. 2013).
“That statute, which was in effect and governed the 2010-11 tax year, precluded continued deferral for any year when the Department determined that a taxpayer/claimant’s household income for the immediately preceding calendar year exceeded the statutory amount of $32,000, indexed…”
— Or. Rev. Stat. § 311.689(6) — 1 case
Dep't of Revenue v. Kelly, 19 Or. Tax 559 (Or. T.C. 2009).
“If one looks only at the Oregon statute, it seems inescapable that in cases where there is a homeowner with a spouse, there is no collective reference or testing, either in ORS 311.689 or in the other statutes that create and define the homestead deferral provisions found in ORS…”
— Or. Rev. Stat. § 311.689(7)(a) — 1 case
Eckstrom-Herget v. Dep't of Revenue (Or. T.C. 2013).
“That statute, which was in effect and governed the 2010-11 tax year, precluded continued deferral for any year when the Department determined that a taxpayer/claimant’s household income for the immediately preceding calendar year exceeded the statutory amount of $32,000, indexed…”
— Or. Rev. Stat. § 311.689(b) — 1 case
Cunningham v. Dep't of Revenue (Or. T.C. 2012).
““Under the amendment to section 311.689(b), the bill provides: „The department shall notify the taxpayers in writing of the obligation to DECISION TC-MD 120678D 3 certify eligibility under this subsection (emphasis supplied) and the taxpayers shall respond, by the means…”
Annotations are extracted automatically from the opinions in the
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treatment. Dots show Syfertize treatment of the citing case itself.