Bill Text: OR SB808 | 2013 | Regular Session | Engrossed

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Bill Title: Relating to the taxation of property of disabled veterans; prescribing an effective date.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2013-07-08 - In committee upon adjournment. [SB808 Detail]

Download: Oregon-2013-SB808-Engrossed.html

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     77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session

NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .

LC 2954

                           A-Engrossed

                         Senate Bill 808
                 Ordered by the Senate April 16
           Including Senate Amendments dated April 16

Sponsored by Senator OLSEN

                             SUMMARY

The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure.

  Allows higher property tax exemption on property of veterans
with service-connected disabilities of 100 percent. { +  Allows
exemption for surviving spouse who remarries for first time after
death of veteran after age of 56 years. + }
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to the taxation of property of disabled veterans;
  creating new provisions; amending ORS 307.250 and 307.260; and
  prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 307.250 is amended to read:
  307.250. (1) As used in this section and ORS 307.260, 307.262
and 307.270, 'veteran' has the meaning given that term in ORS
408.225.
  (2) Upon compliance with ORS 307.260, there shall be exempt
from taxation not to exceed $15,000 of the assessed value of the
homestead or personal property of any of the following residents
of this state other than those described in subsection (3) of
this section:
  (a) Any veteran who is officially certified by the United
States Department of Veterans Affairs or any branch of the Armed
Forces of the United States as having disabilities of 40 percent
or more.
  (b) Any veteran having served with the United States Armed
Forces who, as certified by one duly licensed physician, is rated
as having disabilities of 40 percent or more. However, a veteran
shall be entitled to the exemption granted under this paragraph
only if the veteran during the calendar year immediately
preceding the assessment year for which the exemption is claimed
had total gross income, including pensions, disability
compensation or retirement pay, or any combination of such
payments from the United States Government on account of such
service, of not more than 185 percent of federal poverty
guidelines.
    { - (c) The surviving spouse remaining unmarried of a
veteran, but the exemption shall apply only to the period

preceding the date of the first remarriage of the surviving
spouse. - }
   { +  (c)(A) The surviving spouse of a veteran, if the spouse:
  (i) Is 56 years of age or younger and remains unmarried; or
  (ii) Remarried for the first time after the death of the
veteran after the age of 56 years.
  (B) With respect to a surviving spouse described in
subparagraph (A)(i) of this paragraph, the exemption applies to
the period before the date on which the surviving spouse
remarries for the first time after the death of the veteran. + }
  (3) Upon compliance with ORS 307.260, there shall be exempt
from taxation not to exceed $18,000 of the assessed value of the
homestead or personal property of any of the following residents
of this state:
  (a) Any veteran who is officially certified by the United
States Department of Veterans Affairs or any branch of the Armed
Forces of the United States as having service-connected
disabilities of  { + at least + } 40 percent   { - or more - }
 { +  but less than 100 percent + }.
  (b)   { - The surviving spouse remaining unmarried of a
veteran - }  { + The surviving spouse of a veteran described in
paragraph (c) of this subsection + }, 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 from taxation
allowed under paragraph (a) of this subsection after 1981 for a
veteran certified as having service-connected disabilities of
 { + at least + } 40 percent   { - or more - }  { +  but less
than 100 percent + }.
   { +  (c)(A) The surviving spouse of a veteran referred to in
paragraph (b) of this subsection is a surviving spouse who:
  (i) Is 56 years of age or younger and remains unmarried; or
  (ii) Remarried for the first time after the death of the
veteran after the age of 56 years.
  (B) With respect to a surviving spouse described in
subparagraph (A)(i) of this paragraph, the exemption applies to
the period before the date on which the surviving spouse
remarries for the first time after the death of the veteran. + }
   { +  (4) Upon compliance with ORS 307.260, there shall be
exempt from taxation not to exceed the greater of the amount
allowable under subsection (3)(a) of this section or 50 percent
of the assessed value of the homestead or personal property of
any of the following residents of this state:
  (a) Any veteran who is officially certified by the United
States Department of Veterans Affairs or any branch of the Armed
Forces of the United States as having service-connected
disabilities of 100 percent.
  (b) The surviving spouse of a veteran described in paragraph
(c) of this subsection, 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 from taxation allowed
under paragraph (a) of this subsection after 1981 for a veteran
certified as having service-connected disabilities of 100
percent.
  (c)(A) The surviving spouse of a veteran referred to in
paragraph (b) of this subsection is a surviving spouse who:
  (i) Is 56 years of age or younger and remains unmarried; or
  (ii) Remarried for the first time after the death of the
veteran after the age of 56 years.
  (B) With respect to a surviving spouse described in
subparagraph (A)(i) of this paragraph, the exemption applies to
the period before the date on which the surviving spouse
remarries for the first time after the death of the veteran. + }
    { - (4) - }   { + (5) + } The amount of the exemption allowed
under subsection (2) or (3) of this section shall equal 103
percent of the amount of the exemption for the prior tax year.
  SECTION 2. ORS 307.260 is amended to read:
  307.260. (1)(a) Each veteran or surviving spouse
 { - qualifying for the - }   { + seeking + } exemption under ORS
307.250   { - shall - }   { + must + } file with the county
assessor, on forms supplied by the assessor, a claim
 { - therefor - }   { + for exemption + } 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   { - shall - }
 { + must + } be filed within 30 days after the date of
acquisition.
  (b) A claim   { - need not be filed - }   { + is not
required + } under this section in order to be allowed the
exemption described in ORS 307.250 if:
  (A) The homestead or personal property of the 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 veteran
described in ORS 307.250 (2)(a)   { - or - }  { + , + } (3)(a)
 { + or (4)(a) + } or a surviving spouse who meets the
requirements of ORS 307.250 (2)(c)
  { - or - }  { + , + } (3)(b) { +  or (4)(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.
  (c)(A) If the individual claiming the exemption is a veteran
described in ORS 307.250 (2)(b), the claimant   { - shall - }
 { + must + } 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 veteran in the county who   { - secured - }   { + was
allowed + } an exemption under ORS 307.250 (2)(b) in the
preceding year but who did not
  { - make application therefor - }   { + file a claim for the
exemption + } on or before April 1 of the current year. The
county assessor may provide the notification on an unsealed
postal card. A veteran so notified may   { - secure - }   { + be
allowed + } the exemption, if still qualified, by   { - making
application therefor - }   { + filing a claim for the
exemption + } 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 - }   { + A claim filed under this
section must + } 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,  { + there must be affixed to + }
claims for exemptions under ORS 307.250 (2)(a) { + , + }
 { - and - }  (3)(a)  { + and (4)(a) + }
  { - shall have 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 - }  { +  applicable + }, but dated within three years prior
to the date of the claim for exemption, certifying the rate of
disability of the claimant.
  (b)  { + Except as provided in subsection (3) of this section,
there must be affixed to + } claims for exemption under ORS
307.250 (2)(b)   { - shall, except as provided in subsection (3)
of this section, have affixed thereto - } , in addition to the
certificate 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  { + must + } also   { - shall - }  be affixed to
each claim the affidavit or affirmation of the claimant that the
statements contained   { - therein - }   { + in the claim + } are
true.
  (3) The provisions of subsection (2) of this section that
require a veteran to affix to the claim certificates of the
United States Department of Veterans Affairs, a branch of the
Armed Forces of the United States or a licensed physician do not
apply to a veteran who has filed the required certificate after
attaining the age of 65 years or to a 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 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
veteran died within 30 days of the date the property was
acquired.
  (b)   { - The claim shall be allowed by - }  The county
assessor  { + shall allow the claim + } 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 - }
 { + are + } 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 3.  { + The amendments to ORS 307.250 and 307.260 by
sections 1 and 2 of this 2013 Act apply to property tax years
beginning on or after July 1, 2013. + }
  SECTION 4.  { + This 2013 Act takes effect on the 91st day
after the date on which the 2013 regular session of the
Seventy-seventh Legislative Assembly adjourns sine die. + }
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