Claim by spouse to continue tax deferral
(1) Notwithstanding ORS 311.684 (Events requiring payment of deferred tax and interest), when one of the circumstances listed in ORS 311.684 (Events requiring payment of deferred tax and interest) (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 in the manner prescribed under ORS 311.672 (Claim form) 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 (Events requiring payment of deferred tax and interest) (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 (Eligibility of property).
(2)(a) 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 in the manner prescribed under ORS 311.672 (Claim form).
(b) 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 continue the deferral of previous years taxes deferred under this subsection and may elect to defer the current assessment years taxes on the homestead by filing a claim in the manner prescribed under ORS 311.672 (Claim form).
(c) 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 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account).
(3) Notwithstanding ORS 311.672 (Claim form), 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 (Time for payments) is mailed or delivered by the department to the taxpayer or spouse. [1963 c.569 §17; 1977 c.160 §11; 1983 c.550 §9; 2011 c.723 §10; 2015 c.309 §5]
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