Form 150-303-086 - Disabled Veteran Or Surviving Spouse Exemption Claim - 2012 Page 3
Download a blank fillable Form 150-303-086 - Disabled Veteran Or Surviving Spouse Exemption Claim - 2012 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 150-303-086 - Disabled Veteran Or Surviving Spouse Exemption Claim - 2012 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5Instructions for Disabled Veteran or Surviving Spouse Exemption Claim
ORS 307.250 allows a portion of the assessed value of a dis-
payments from the U.S. Government for service. It does
abled veteran’s or a veteran’s surviving spouse’s/partner’s
not include your spouse’s/partner’s income.
residential property to be exempt from property tax. The
exemption amount increases by 3 percent each year. You must
Who is a “veteran”?
own and live in your home before July 1 to qualify for the
To qualify for this exemption, you must either be a disabled
exemption for the tax year beginning July 1. Also, if you sell
“veteran” or a surviving spouse/partner of a “veteran.” A
your home before July 1, the property becomes disqualified
“veteran” is a U.S. citizen who has been a member of the U.S.
for the tax year beginning July 1. To claim this exemption, a
Armed Forces and discharged or released under honorable
qualified veteran or their surviving spouse/partner should
conditions. The veteran must also meet one of the following:
file a Disabled Veteran or Surviving Spouse Exemption Claim
form (150-303-086) along with the required documentation.
• Served at least 91 consecutive days beginning on or before
Read below for more information and filing instructions.
January 31, 1955.
• Served at least 179 consecutive days beginning after Janu-
Part 1—Qualified disabled veteran
ary 31, 1955.
• Served for 178 days or less and was discharged or released
How do I qualify for the exemption?
from active duty under honorable conditions because of
You are eligible for this exemption if you are an Oregon
a service-connected disability.
resident who:
• Served for 178 days or less and has a disability rating from
the United States Department of Veterans Affairs.
• Owns and lives in your home;
• Served for at least one day in a combat zone.
• Is a disabled veteran certified as having disabilities of 40
• Received a combat or campaign ribbon or an expedition-
percent or more by either:
ary medal for service in the Armed Forces of the United
— The U.S. Department of Veterans Affairs;
States.
— Any branch of the U.S. Armed Forces; or
• Is receiving a nonservice-connected pension from the
— An independent licensed physician.
United States Department of Veterans Affairs.
A disabled veteran who has service-connected disabilities of
40 percent or more is entitled to a larger exemption amount.
How do I apply for the exemption?
If you are an honorably discharged veteran who is officially
• Complete a Disabled Veteran or Surviving Spouse Exemption
certified by the U.S. Department of Veterans Affairs or the
Claim form (150-303-086). File it with the county assessor’s
U.S. Armed Forces, you do not have to file every year. You
office in the county where your home is located by the
must file a new claim form by April 1 and attach your dis-
filing due date.
ability certificate that’s dated within three years of the claim
• You must attach your disability certificate. You do not
if there are changes in ownership or use of your homestead
have to continue attaching it to your claim if you filed it
property. For example, if you transfer your homestead prop-
after reaching the age of 65 or you have filed a certificate
erty to a trust or life estate, you may have to file a new claim.
certifying your permanent disability.
Other changes in ownership, such as adding or removing
• You must also attach your DD-214 or other military-
another to the deed or changing the proportions of owner-
issued documentation that shows you were discharged
ship of existing owners may require you to file a new claim.
or released from the military under honorable conditions
If your homestead property is held in a trust, the trust must
and shows your period of active service.
be clearly identified as revocable. To receive an exemption
This property tax exemption is not “automatic” and does
on your homestead property, you must retain sufficient rights
not transfer from one property to another. If you buy and
to your property and continue to live there.
move to a different home, you need to file a new claim form
If the title to your home is only in the name of your spouse/
for your new home. If you don’t live in your home or if it
partner and you live there together, it will qualify as your
is not your primary residence, it doesn’t qualify for this
homestead eligible for this exemption.
exemption. However, temporary absences due to vacation,
travel, or illness do not disqualify you from the exemption.
If you are an honorably discharged veteran who is certified
If any of these conditions occur or if your disability rating
by an independent licensed physician, you must file a claim
falls below 40 percent, contact your county assessor’s office.
form by April 1 every year. You must also:
• Attach your physician’s certificate that’s dated within one
What is the due date for filing the exemption
year of the claim.
claim form?
• Have a total gross income of not more than 185 percent
of the annual federal poverty guidelines. “Total gross
• On or before April 1 of the year for which you’re claiming
the exemption.
income” means income you received in the year prior
to the exemption year and includes pensions, disability
• If you acquire property after March 1 and before July 1,
compensation, retirement pay, or any combination of such
file your claim within 30 days after the date of acquisition.
150-303-086 (Rev. 01-12)
Disabled Veteran or Surviving Spouse Exemption Claim (Page 3 of 5)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form D.v.s.s.e. - Claim For Property Tax Exemption On Dwelling House Of Disabled Veteran Or Surviving Spouse/civil Union Or Domestic Partner Of Disabled Veteran Or Serviceperson
Financial
Form D.v.s.s.e - Claim For Property Tax Exemption On Dwelling House Of Disabled Veteran Or Surviving Spouse
Financial
Form V.s.s. - Property Tax Deduction Claim By Veteran Or Surviving Spouse/civil Union Or Domestic Partner Of Veteran Or Serviceperson
Financial
Form Dte 105i - Homestead Exemption Application For Disabled Veterans And Surviving Spouses
Financial
Claim For Real Property Tax Deduction On Dwelling House Of Qualified New Jersey Resident Senior Citizen, Disabled Person, Or Surviving Spouse/surviving Civil Union Partner
Financial
Form Ptd - Claim For Real Property Tax Deduction On Dwelling House Of Qualified New Jersey Resident Senior Citizen, Disabled Person, Or Surviving Spouse/surviving Civil Union Partner
Financial
Form Ptd - Claim For Real Property Tax Deduction On Dwelling House Of Qualified New Jersey Resident Senior Citizen, Disabled Person, Or Surviving Spouse
Financial
Form V.s.s. - Property Tax Deduction By Veteran Or Surviving Spouse Of Veteran Or Serviceperson - 2004
Financial
Related Categories
Parent category: Financial