Chapter 615
AN ACT
HB 2237
Relating to filing requirements for war veteran property tax
exemptions; creating new provisions; and amending ORS 307.260 and 307.270.
Be It Enacted by the People of
the State of
SECTION 1.
ORS 307.260 is amended to read:
307.260. (1)(a) Each war
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 [for that year] shall be filed within 30 days after the date of
acquisition.
[(b) Not later than April 10 in each year, the county assessor shall
notify each veteran or surviving spouse of a veteran in the county who secured
an exemption under ORS 307.250 in the preceding year but who did not make
application therefor on or before April 1 of the current year. Such notice may
be given on an unsealed postal card. Any veteran or surviving spouse so
notified may secure such 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 year
is not filed within the time specified, the exemption shall not be allowed on
the assessment roll of that year.]
(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 war 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 war veteran described in ORS 307.250 (1)(a) or
(2)(a) or a surviving spouse who meets the requirements of ORS 307.250 (1)(c)
or (2)(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 war veteran described in ORS 307.250 (1)(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 war veteran in the county who secured an exemption
under ORS 307.250 (1)(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 war 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 (1)(a) and (2)(a) shall have [annexed] 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 (1)(b) shall, except as provided in subsection (3)
of this section, have [annexed] affixed
thereto, in addition to [any] the
certificate [prescribed] last
issued by a licensed 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 [annexed] 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 [which]
that require a war veteran to [annex] affix to the claim certificates of [either] the United States Department of
Veterans Affairs, [any] a
branch of the Armed Forces of the United States or a [duly] licensed physician[,
shall] do not apply to a war veteran who has filed the
required certificate after attaining the age of 65 years or to a war
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 file a claim for the
exemption under ORS 307.250 at any time during the tax year if:
(A) The war
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 war veteran died within 30 days of the date
the property was acquired.
(b) The claim shall be
allowed by the county assessor if the surviving spouse meets all of the
qualifications for an exemption under ORS 307.250 other than the timely filing
of a claim under subsection (1) of this section.
(c) 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 thereon shall be abated.
(d) 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.
SECTION 2. The
amendments to ORS 307.260 by section 1 of this 2007 Act apply to tax years
beginning on or after July 1, 2008.
SECTION 3.
ORS 307.270 is amended to read:
307.270. (1) The
exemption under ORS 307.250 shall apply to property any such war veteran
or surviving spouse may own, or have in possession under a recorded contract of
purchase, on January 1 of the year in which the exemption is claimed. The
exemption shall first apply to the homestead of the war veteran or
surviving spouse and then to the personal property of the war veteran or
surviving spouse. Property of the spouse of any such war veteran where
they are living together and occupying the same as their homestead shall be
deemed the homestead of the war veteran. When any such war
veteran or surviving spouse applies for exemption on properties in two or more
counties, the total amount of the exemption allowed in all such counties shall
not exceed [$8,750 or $11,670, whichever
is applicable] the maximum amount of exemption under ORS 307.250.
(2) For each qualified war
veteran or surviving spouse only one valid and allowable claim for an exemption
on a homestead shall be permitted in any one assessment year.
Approved by the Governor June 26, 2007
Filed in the office of Secretary of State June 27, 2007
Effective date January 1, 2008
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