ORS § 311.689

Current through 2024 Regular Session legislation effective June 6, 2024
Section 311.689 - Certification of continuing eligibility
(1) The Department of Revenue shall certify the eligibility of each homestead granted, and the respective taxpayers claiming, deferral under ORS 311.666 to 311.701, not less than once every three years.
(2) The department shall notify the taxpayers in writing of the obligation to certify eligibility under this section and the taxpayers shall respond, by the means prescribed by the department, within 65 days after the department sends the notification.
(3) If the Department of Revenue has not received a response from the taxpayers within 35 days after sending the notification, the department shall, as soon as practicable, electronically notify an office of the Aging and Disability Resource Connection in the county in which the homestead is located or the seniors and people with disabilities division of the Department of Human Services that the taxpayers have failed to respond to the notice as required under subsection (2) of this section. The Department of Revenue may identify the taxpayers by name, address and phone number if available.
(4)
(a) Notwithstanding ORS 311.672(3)(c), a homestead shall be ineligible for deferral for the next following property tax year if:
(A) The department receives information showing that the homestead is not eligible for, or the taxpayers are not eligible to claim, the deferral; or
(B) The Department of Revenue has not received a response to the notice sent under subsection (2) of this section within 30 days after notifying the office of the Aging and Disability Resource Connection or the seniors and people with disabilities division of the Department of Human Services under subsection (3) of this section.
(b) This subsection does not preclude the grant of deferral to an eligible homestead in any subsequent property tax year for which an eligible claimant files a timely application under ORS 311.672.

ORS 311.689

Amended by 2015 Ch. 309,§ 3, eff. 10/4/2015.
Amended by 2012 Ch. 13,§ 4, eff. 6/4/2012.
1989 c.948 §12; 1995 c.803 §4; 1997 c.839 §47; 1999 c.90 §36; 1999 c.1097 §7; 2001 c.660 §31; 2003 c. 77, § 9; 2005 c. 832, § 21; 2007 c. 614, § 9; 2008 c. 45, § 10; 2009 c. 5, § 20; 2009 c. 909, § 20; 2010 c. 82, § 20; 2011 c. 723, § 11