(1) Notwithstanding ORS 311.684, when one of the circumstances listed in ORS 311.684 (1) to (3) occurs, the spouse who was not eligible to or did not file a claim jointly with the taxpayer may continue the property in its deferred tax status by filing a claim within the time and in the manner provided under ORS 311.668 if:
(a) The spouse of the taxpayer is or will be 60 years of age or older not later than six months from the day the circumstance listed in ORS 311.684 (1) to (3) occurs; and
(b) The property is the homestead of the spouse of the taxpayer and meets the requirements of ORS 311.670 (2).
(2) A spouse who does not meet the age requirements of subsection (1)(a) of this section but is otherwise qualified to continue the property in its tax-deferred status under subsection (1) of this section may continue the deferral of property taxes deferred for previous years by filing a claim within the time and in the manner provided under ORS 311.668. If a spouse eligible for and continuing the deferral of taxes previously deferred under this subsection becomes 62 years of age prior to April 15 of any year, the spouse may elect to continue the deferral of previous years’ taxes deferred under this subsection and may elect to defer the current assessment year’s taxes on the homestead by filing a claim within the time and in the manner provided under ORS 311.668. Thereafter, payment of the taxes levied on the homestead and deferred under this subsection and payment of taxes levied on the homestead in the current assessment year and in future years may be deferred in the manner provided in and subject to ORS 311.666 to 311.701.
(3) Notwithstanding that ORS 311.668 requires that a claim be filed no later than April 15, if the Department of Revenue determines that good and sufficient cause exists for the failure of a spouse to file a claim under this section on or before April 15, the claim may be filed within 180 days after notice of taxes due and payable under ORS 311.686 is mailed or delivered by the department to the taxpayer or spouse. [1963 c.569 §17; 1977 c.160 §11; 1983 c.550 §9]Section: Previous 311.680 311.681 311.682 311.683 311.684 311.686 311.687 311.688 311.689 311.690 311.691 311.692 311.693 311.694 311.695 Next
Last modified: August 7, 2008