74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
Enrolled
House Bill 2237
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
Presession filed (at the request of Governor Theodore R.
Kulongoski for Department of Revenue and Office of Regulatory
Streamlining of Department of Consumer and Business Services)
CHAPTER ................
AN ACT
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 Oregon:
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.
Enrolled House Bill 2237 (HB 2237-A) Page 1
(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 { +
Enrolled House Bill 2237 (HB 2237-A) Page 2
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.
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Passed by House March 19, 2007
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate May 25, 2007
...........................................................
President of Senate
Enrolled House Bill 2237 (HB 2237-A) Page 3
Received by Governor:
......M.,............., 2007
Approved:
......M.,............., 2007
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2007
...........................................................
Secretary of State
Enrolled House Bill 2237 (HB 2237-A) Page 4