Form 150-303-084 - Oregon Active Duty Military Service Member'S Exemption Claim Page 2
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2Instructions for Oregon Active Duty Military Service Member’s Exemption Claim
What is the due date for filing the exemption claim form?
ORS 307.286 provides a residential property tax exemption for
qualified military service members. The exemption amount
• If you are filing after performing your qualified service,
began at $60,000 of assessed value in 2005 and increases 3
file on or before August 1 following the end of the tax
percent each year. To claim this exemption, qualified military
year claimed.
service members should file an Oregon Active Duty Military
• If you are filing before your qualified service begins, file
Service Member’s Exemption Claim form (150-303-084) along
the claim along with your written military orders showing
with the required documentation. If the service member dies
the scheduled period of service you are ordered to perform.
while performing the qualified service, the person occupying
Part 2—Lawful occupant
the deceased service member’s home may file for the exemp-
How do I qualify for the exemption?
tion. Read below for more information and filing instructions.
You are eligible for this exemption if you are:
Part 1—Qualified service member
• Lawfully occupying the home of a qualifying service
How do I qualify for the exemption?
member who died while performing service during the
You are eligible for this exemption if:
current or prior tax year.
• You are an Oregon resident;
You may claim the exemption if the deceased service member
• You own your home and it is your primary residence;
meets all of the qualifications in Part 1 of these instructions
• You live in your home except when away performing
under “How do I qualify for the exemption?” The service
military service;
member remains qualified if they died before completing
• You are serving in the Oregon National Guard or military
the minimum number of consecutive service days.
reserve forces;
How do I apply for the exemption?
• You are ordered to federal active duty (Title 10) or deployed
• Complete an Oregon Active Duty Military Service Member’s
under the Emergency Management Assistance Compact
Exemption Claim form (150-303-084). File it with the county
(EMAC) on or after January 1, 2005 (if you are in regular
assessor’s office in the county where the home that you
active enlistment or on a regular tour of duty, you do not
are occupying is located by the filing due date.
qualify); and
• You must attach proof of occupancy to your claim form.
• You are ordered to serve under Title 10 status or EMAC
Examples of proof are a copy of your current driver’s license,
deployment for more than 178 consecutive days.
property tax statement, or voter registration card.
You may claim the exemption for each tax year during which
• You must also attach documentation that shows all of
you served, or will serve, at least one day of your qualified
the following:
service. (A “tax year” is July 1 through June 30.)
— The deceased service member was serving in the
You may file your claim for exemption after performing your
Oregon National Guard or military reserve forces; and
qualified service or before your service begins. In either case,
— The deceased service member was ordered to federal
you must attach to the claim your written military orders that
active duty (Title 10) or deployed under the EMAC on
show the period of service you have performed or will perform.
or after January 1, 2005; and
— The service member died while performing the qualified
How do I apply for the exemption?
service.
• Complete an Oregon Active Duty Military Service Member’s
• Examples of documentation are the service member’s
Exemption Claim form (150-303-084). File it with the county
DD–214 or other military-issued report that shows the
assessor’s office in the county where your home is located
period of service the deceased was ordered to perform.
by the filing due date.
• You may claim the exemption for each tax year during
• You must attach your military orders or other military-
which the deceased service member served at least one
issued documentation to your claim form. It must show
day of qualified service. The qualifying service member
when you were ordered to federal active duty (under Title
must have died during the current or prior tax year.
10) or deployed under the EMAC and your scheduled
What is the due date for filing the exemption claim form?
period of service.
• On or before August 1 following the end of the tax year
• Claim the exemption for each tax year during which you
claimed.
served, or will serve, at least one day of your qualified
service. You must serve a total of at least 179 consecutive
This form is available on the Department of Revenue’s
days of service.
website at
150-303-084 (Rev. 01-12)
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