Oregon Disabled Veteran or Surviving Spouse Property Tax Exemption Claim

Disabled Veteran or Surviving Spouse Property Tax Exemption Claim
Disabled Veteran or Surviving Spouse Exemption Claim, 150-303-086
Clear Form

Disabled Veteran or Surviving Spouse Exemption Claim
[Oregon Revised Statute (ORS) 307.250-307.283]

Instructions

For Assessor’s use only

•	Complete either Part 1 or Part 2 of this claim form on page 2, not
Date received
Received by
Late filing fee paid
Check number
both. See pages 4 and 5 of this form for further filing instructions.
$
•	 File this form with the county assessor on or before April 1, to claim Map
Account number
Approved
a property tax exemption on your primary residence for the following
Denied
tax year, beginning July 1.
Briefly give reason for denial
•	 If you acquire property after March 1 but before July 1, file this form
within 30 days of acquisition.
•	 If you are a disabled veteran, you must attach your discharge papers (DD–214 or other equivalent documentation) showing your
period of active service and conditions of release or discharge from the military. You must also attach your disability certificate. See
Part 1 of the instructions on page 4 of this form for more information.
•	 If you are a surviving spouse or registered domestic partner (partner), you must attach proof of marriage/registered domestic
partnership (partnership) to the deceased veteran, the veteran’s death certificate, and the veteran’s military discharge or release
papers (DD–214 or other equivalent documentation). You also can’t have entered into a new marriage or partnership. See Part 2 of
the instructions on page 5 of this form for more information.
•	 If you are the surviving spouse/partner of a qualified veteran who died during the prior tax year, file this form with the county
assessor any time during the current tax year. See Part 2 of the instructions on page 5 of this form for more information.
•	 This form is available online on the Department of Revenue’s website at: w
­ ww.oregon.gov/dor/forms.
•	 If your property is held in a trust, it must be a revocable trust and you must submit the trust documentation.

Claimant section
I am claiming an exemption for the tax year starting July 1, 20__________.
Name of claimant

County where home is located County account number

Mailing address

City

State

Zip code

Location of property for which exemption is sought (street address)

City

State

Zip code

ORS 307.250 allows a portion of the assessed value of your property to be exempt from taxation. You must be an Oregon
resident, own and live in your own home, and it must be your primary residence.
Part 1—Claim for exemption by a qualified disabled veteran
ORS 307.250 grants an exemption to any qualified disabled veteran. You must have been a member of and discharged or
released under honorable conditions from the U.S. Armed Forces. You must have completed a minimum period of active
service. You must also be certified as having disabilities of 40 percent or more. See Part 1 of the instructions on page 4
of this form for more information.
Complete either Section A or B. Check the boxes that apply to you.
A.	 I am a veteran that was discharged under honorable conditions and have a disability rating certified by the U.S. Department of Veterans Affairs or the U.S. Armed Forces. (You don’t have to file every year. If any qualifying conditions
change, you must file a new claim to continue your exemption.)
1.	
2.	
3.	
4.	
5.	

	I have disabilities of 40 percent or more.
	I have service-connected disabilities of 40 percent or more.
	I have attached my disability certificate and it is dated within three years of this claim.
	I have previously filed my disability certificate and don’t need to file it now because I filed it after reaching the
age of 65 or I am certified permanently disabled.
	I am filing within six months of the date the U.S. Department of Veterans Affairs or a branch of the U.S. Armed
Forces notified me of a certified disability rating of 40 percent or more. I may claim up to three prior tax years
plus the current tax year. (Note: The earliest year of exemption is the tax year following the effective date of your
certified disability.)
Before you mail your claim form, make sure you:
✔ Complete pages 1 and 2 of the form. ✔ Sign your claim form. ✔ Attach a copy of the required documents.
Mail your claim form and attachments to your county assessor.

150-303-086 (Rev. 10-03-23) 	

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Disabled Veteran or Surviving Spouse Exemption Claim

B.	 I am an honorably discharged veteran who is certified by a licensed physician. You must file every year. Your total
gross income can’t be more than 185 percent of the annual federal poverty guidelines.
1.	 	I have disabilities of 40 percent or more.
2a.	 	I have attached my physician’s certificate and it is dated within one year of this claim, or
2b.	 	I have previously filed my disability certificate and don’t need to file it now because I filed it after reaching the
age of 65 or I am certified permanently disabled.
3.	 	My total gross income received from all sources during the last calendar year is $ _____________________.
4.	

	Number of family members in household (including myself, spouse/domestic partner and dependents)________.
Part 2—Claim for exemption by a surviving spouse or partner* of a qualifying veteran

ORS 307.250 grants an exemption to any qualified surviving spouse/partner of a veteran. To qualify, you can’t have entered
into a new marriage or partnership. The deceased veteran must have been a member of and been discharged or released
under honorable conditions from the U.S. Armed Forces and have completed a minimum period of active service. See Part
2 of the instructions on page 5 of this form for more information.
Check the boxes that apply to you.
A.	 I am a surviving spouse/partner of a qualified veteran. You don’t have to file every year. If any qualifying conditions
change, you must file a new claim to continue your exemption.

5.	

	I haven’t entered into a new marriage or partnership.
	The qualifying veteran died of service-connected injury or illness.
	The qualifying veteran received the maximum exemption for at least one year.
	My homestead was acquired after March 1 but prior to July 1 and the qualifying veteran died within 30 days of
the acquisition.
	I am a pensioned surviving spouse of an honorably discharged veteran of the Civil War or the Spanish War.

6.	

	I am filing for the first time.

7.	

	I have filed before in _________________ County.

1.	
2.	
3.	
4.	

Declaration
I declare under penalties of false swearing [ORS 305.990(4)] that I have examined this document and attachments, and to
the best of my knowledge, they are true, correct, and complete.

Signature of disabled veteran

Date

Phone

Signature of surviving spouse/partner

Date

Phone

X
X

	 Email (optional): _________________________________________________________________________________________ .

* “Partner” means an individual joined in a domestic partnership and registered in Oregon under ORS 106.300-106.340.
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Disabled Veteran or Surviving Spouse Exemption Claim

Physician’s Certificate for
Disabled Veteran’s Property Tax Exemption

I, _________________________________________________________, do hereby certify that I am a physician duly licensed to
practice in the state of ___________________________________, and that I have examined _______________________________
this __________ day of ____________________________ 20___________ and find him/her ____________________% disabled
as provided by ORS 307.250(2)(b).

Physician _________________________________________

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Disabled Veteran or Surviving Spouse Exemption Claim

Instructions for Disabled Veteran or Surviving Spouse Exemption Claim
ORS 307.250 allows a portion of the assessed value of a disabled veteran’s or a veteran’s surviving spouse’s/partner’s
residential property to be exempt from property tax. The
exemption amount increases by 3 percent each year. You must
own and live in your home before July 1 to qualify for the
exemption for the tax year beginning July 1. Also, if you sell
your home before July 1, the property becomes disqualified
for the tax year beginning July 1. To claim this exemption, a
qualified veteran or their surviving spouse/partner should
file a Disabled Veteran or Surviving Spouse Exemption Claim,
150-303-086, along with the required documentation. Read
below for more information and filing instructions.

Part 1—Qualified disabled veteran
How do I qualify for the exemption?
You are eligible for this exemption if you are an Oregon
resident who:
•	 Owns and lives in your home;
•	 Is a disabled veteran certified as having disabilities of 40
percent or more by either:
—	 The U.S. Department of Veterans Affairs;
—	 Any branch of the U.S. Armed Forces; or
—	 An independent licensed physician.
A disabled veteran who has service-connected disabilities of
40 percent or more is entitled to a larger exemption amount.
If you are an honorably discharged veteran who is officially
certified by the U.S. Department of Veterans Affairs or the
U.S. Armed Forces, you don’t have to file every year. You
must file a new claim form by April 1 and attach your disability certificate that’s dated within three years of the claim
if there are changes in ownership or use of your homestead
property. For example, if you transfer your homestead property to a trust or life estate, you may have to file a new claim.
Other changes in ownership, such as adding or removing
another to the deed or changing the proportions of ownership of existing owners may require you to file a new claim.
If your homestead property is held in a trust, the trust must
be clearly identified as revocable. To receive an exemption
on your homestead property, you must retain sufficient rights
to your property and continue to live there.
If the title to your home is only in the name of your spouse/
partner and you live there together, it will qualify as your
homestead eligible for this exemption.
If you are an honorably discharged veteran who is certified
by an independent licensed physician, you must file a claim
form by April 1 every year. You must also:
•	 Attach your physician’s certificate that’s dated within one
year of the claim.
•	 Have a total gross income of not more than 185 percent
of the annual federal poverty guidelines. “Total gross
income” means income you received in the year prior
to the exemption year and includes pensions, disability
compensation, retirement pay, or any combination of such
150-303-086 (Rev. 10-03-23) 	

payments from the U.S. Government for service. It doesn’t
include your spouse’s/partner’s income.

Who is a “veteran”?
To qualify for this exemption, you must either be a disabled
“veteran” or a surviving spouse/partner of a “veteran.” A
“veteran” is a U.S. citizen who has been a member of the
U.S. Armed Forces and was discharged or released under
honorable conditions. The veteran must also meet one of
the following:
•	 Served at least 91 consecutive days beginning on or before
January 31, 1955.
•	 Served at least 179 consecutive days beginning after January 31, 1955.
•	 Served for 178 days or less and was discharged or released
from active duty under honorable conditions because of
a service-connected disability.
•	 Served for 178 days or less and has a disability rating from
the United States Department of Veterans Affairs.
•	 Served for at least one day in a combat zone.
•	 Received a combat or campaign ribbon or an expeditionary
medal for service in the Armed Forces of the United States.
•	 Is receiving a nonservice-connected pension from the
United States Department of Veterans Affairs.

How do I apply for the exemption?
•	 Complete a Disabled Veteran or Surviving Spouse Exemption
Claim, 150-303-086. File it with the county assessor’s office
in the county where your home is located by the filing due
date.
•	 You must attach your disability certificate. You don’t
have to continue attaching it to your claim if you filed it
after reaching the age of 65 or you have filed a certificate
certifying your permanent disability.
•	 You must also attach your DD-214 or other militaryissued documentation that shows you were discharged
or released from the military under honorable conditions
and shows your period of active service.
•	 If property is held in trust, include relevant revocable trust
documentation.
This property tax exemption isn’t “automatic” and doesn’t
transfer from one property to another. If you buy and move
to a different home, you need to file a new claim form for
your new home. If you don’t live in your home or if it isn’t
your primary residence, it doesn’t qualify for this exemption. However, temporary absences due to vacation, travel,
or illness don’t disqualify you from the exemption. If any of
these conditions occur or if your disability rating falls below
40 percent, contact your county assessor’s office.

What is the due date for filing the exemption
claim form?
•	 On or before April 1 of the year for which you’re claiming
the exemption.

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Disabled Veteran or Surviving Spouse Exemption Claim

Instructions for Disabled Veteran or Surviving Spouse Exemption Claim (continued)
•	 If you acquire property after March 1 and before July 1,
file your claim within 30 days after the date of acquisition.
•	 If you are a qualified veteran who is certified disabled
by a licensed physician, you may file your claim no later
than May 1 if you received an exemption in the previous
year and you are notified by the county assessor that you
didn’t file a new claim for the current year. You must
include a $10 fee for filing late.
•	 If you are a qualified veteran who receives a notice from
the U.S. Department of Veterans Affairs or a branch of
the U.S. Armed Forces certifying your disabilities of 40
percent or more as of a prior date, you may file your claim
within six months of the date the federal government notifies you of your qualifying certified disability. You may
not claim an exemption for a tax year that is more than
three tax years prior to the tax year during which you file
your claim.

Part 2—Surviving spouse/partner of a
qualifying veteran
How do I qualify for the exemption?
You are eligible for this exemption if you are an Oregon
resident who:
•	 Owns and lives in your home;
•	 Is a surviving spouse/partner of a veteran. “Partner”
means an individual joined in a domestic partnership and
registered in Oregon under ORS 106.300-106.340.
You will become disqualified and lose your exemption if you
enter into a new marriage or partnership.
The deceased veteran must meet the conditions listed in
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
veteran received at least one year of the maximum exemption amount, you are entitled to the maximum exemption
amount as well.
If you are the surviving spouse of an honorably discharged
veteran of the Civil War or the Spanish War and you haven’t
entered into a new marriage or partnership, you are entitled
to an additional exemption of $2,000 provided you currently
receive a pension and live on your homestead property.
You don’t have to file a claim every year. You must file a new
claim form by April 1 if there are any changes in ownership or
use of your homestead property. For example, if you transfer
your homestead property to a trust or life estate, you may
have to file a new claim. Other changes in ownership, such
as adding or removing another to the deed or changing the
proportions of ownership of existing owners may require
you to file a new claim.

150-303-086 (Rev. 10-03-23) 	

If your homestead property is held in a trust, the trust must
be clearly identified as revocable. To receive an exemption
on your homestead property, you must retain sufficient rights
to your property and continue to live there.

How do I apply for the exemption?
•	 Complete a Disabled Veteran or Surviving Spouse Exemption
Claim, 150-303-086. File it with the county assessor’s office
in the county where your home is located by the filing due
date.
•	 Attach the DD-214 or other military-issued documentation that shows the deceased veteran was discharged or
released from the military under honorable conditions
and shows their period of active service.
•	 Attach the deceased veteran’s death certificate.
•	 Attach your marriage certificate or certificate of registered
domestic partnership. You must have been legally married
to or have been in a partnership with the qualified veteran
at the time of his or her death and you haven’t entered
into a new marriage or partnership.
•	 If property is held in trust, include relevant revocable trust
documentation.
This property tax exemption isn’t “automatic” and doesn’t
transfer from one property to another. If you buy and move
to a different home, you need to file a new claim form for
your new home. If you don’t live in your home or if it isn’t
your primary residence, it doesn’t qualify for this exemption. However, temporary absences due to vacation, travel,
or illness don’t disqualify you from the exemption. If any of
these conditions occur, contact your county assessor’s office.
Surviving spouse/partner of a recently deceased veteran: a
surviving spouse/partner of a recently deceased veteran may
continue receiving the exemption already on their homestead
property by notifying the assessor that they elect to continue
receiving exemption without filing a new claim at any time
during the tax year if:
• The veteran died during the prior tax year; or
• The homestead property was acquired after March 1, but
prior to July 1, and the veteran died within 30 days of the
date the property was acquired.

What is the due date for filing the exemption
claim form?
•	 On or before April 1 of the year for which you’re claiming
the exemption.
•	 If you acquire property after March 1 and before July 1,
file your claim within 30 days after the date of acquisition.

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Disabled Veteran or Surviving Spouse Exemption Claim