Surviving Spouse/Partner of a qualifying veteran

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:

If your spouse passed away during the current tax year, please contact our office.

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 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 souse 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.

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.