Form 150-303-086 - Disabled Veteran Or Surviving Spouse Exemption Claim - 2012 Page 4

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Instructions for Disabled Veteran or Surviving Spouse Exemption Claim (continued)
• If you are a qualified veteran who is certified disabled
the proportions of ownership of existing owners may require
by a licensed physician, you may file your claim no later
you to file a new claim.
than May 1 if you received an exemption in the previous
If your homestead property is held in a trust, the trust must
year and you are notified by the county assessor that you
be clearly identified as revocable. To receive an exemption
did not file a new claim for the current year. You must
on your homestead property, you must retain sufficient rights
include a $10 fee for filing late.
to your property and continue to live there.
• If you are a qualified veteran who receives a notice from
the U.S. Department of Veterans Affairs or a branch of
How do I apply for the exemption?
the U.S. Armed Forces certifying your disabilities of 40
percent or more as of a prior date, you may file your claim
• Complete a Disabled Veteran or Surviving Spouse Exemption
within six months of the date the federal government noti-
Claim form (150-303-086). File it with the county assessor’s
fies you of your qualifying certified disability. You may
office in the county where your home is located by the
not claim an exemption for a tax year that is more than
filing due date.
three tax years prior to the tax year during which you file
• Attach the DD-214 or other military-issued documenta-
your claim.
tion that shows the deceased veteran was discharged or
released from the military under honorable conditions
Part 2—Surviving spouse/partner of a quali-
and shows their period of active service.
fying veteran
• Attach the deceased veteran’s death certificate.
• Attach your marriage certificate or certificate of registered
How do I qualify for the exemption?
domestic partnership. You must have been legally married
to or in a partnership with the qualified veteran at the time
You are eligible for this exemption if you are an Oregon
of his or her death and you have not entered into a new
resident who:
marriage or partnership.
• Owns and lives in your home;
This property tax exemption is not “automatic” and does
• Is a surviving spouse/partner of a veteran. “Partner”
not transfer from one property to another. If you buy and
means an individual joined in a domestic partnership and
move to a different home, you need to file a new claim form
registered in Oregon under Oregon Laws 2007, chapter 99.
for your new home. If you don’t live in your home or if it is
You will become disqualified and lose your exemption if you
not your primary residence, it doesn’t qualify for this exemp-
enter into a new marriage or partnership.
tion. However, temporary absences due to vacation, travel,
or illness do not disqualify you from the exemption. If any of
The deceased veteran must meet the conditions listed in
these conditions occur, contact your county assessor’s office.
Part 1, page 3, under “Who is a veteran?” If the veteran died
as a result of service-connected injury or illness or if the
What is the due date for filing the exemption
veteran received at least one year of the maximum exemp-
tion amount, you are entitled to the maximum exemption
claim form?
amount as well.
• On or before April 1 of the year for which you’re claiming
If you are the surviving spouse of an honorably discharged
the exemption.
veteran of the Civil War or the Spanish War and you have not
• If you acquire property after March 1 and before July 1,
entered into a new marriage or partnership, you are entitled
file your claim within 30 days after the date of acquisition.
to an additional exemption of $2,000 provided you currently
• If you are a surviving spouse/partner and filing for
receive a pension and live on your homestead property.
the first time because your ( veteran) spouse/partner is
recently deceased, then you may file your claim at any
You do not have to file a claim every year. You must file a
time during the tax year if:
new claim form by April 1 if there are any changes in owner-
— The veteran died during the previous tax year; or
ship or use of your homestead property. For example, if you
transfer your homestead property to a trust or life estate, you
— Your homestead property was acquired after March 1
but prior to July 1 and the veteran died within 30 days
may have to file a new claim. Other changes in ownership,
such as adding or removing another to the deed or changing
after the acquisition date.
150-303-086 (Rev. 01-12)
Disabled Veteran or Surviving Spouse Exemption Claim (Page 4 of 5)

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