ORS 311.688 Claim by surviving spouse or disabled heir to continue tax deferral

Notwithstanding ORS 311.684, when a taxpayer dies, the surviving spouse or disabled heir of the taxpayer 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 in the manner prescribed under ORS 311.672 if:

The surviving spouse of the taxpayer is or will be 60 years of age or older not later than six months following the date on which the taxpayer died; or

The disabled heir of the taxpayer is otherwise eligible to claim deferral under ORS 311.668 (1)(a)(B); and

Within two years following the date on which the taxpayer died, the property is or becomes the homestead of the surviving spouse or disabled heir of the taxpayer and otherwise meets the requirements of ORS 311.670.

A surviving 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 in the manner prescribed under ORS 311.672.

If a surviving 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 surviving spouse may 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 in the manner prescribed under ORS 311.672.

After a claim is filed under paragraph (b) of this subsection, 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 under ORS 311.666 to 311.701.

Initial claims made pursuant to this section may not be filed late under ORS 311.672.

Notwithstanding paragraph (a) of this subsection, if the Department of Revenue determines that good and sufficient cause exists for the failure of a surviving spouse or disabled heir 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 sent by the department to the taxpayer or surviving spouse or disabled heir.