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2013 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs
Section 310.635 - Eligibility; amount; processing claims; treatment of payments.

Universal Citation:
OR Rev Stat ยง 310.635 (2013)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

(1) A taxpayer who is eligible for elderly rental assistance shall be granted the rental assistance either in the amount determined under subsection (2) of this section or by using the schedule for renters set forth in subsection (3) of this section, whichever is greater. A taxpayer is eligible for elderly rental assistance under this section if:

(a) The taxpayer is 58 years of age or older before the close of the calendar year immediately preceding the year in which the rental assistance is claimed;

(b) The household income of the taxpayer is less than $10,000;

(c) The gross rent of the taxpayer is in excess of 20 percent of household income; and

(d) The taxpayer files a claim with the Department of Revenue as required by ORS 310.657.

(2) A taxpayer eligible for elderly rental assistance under this section shall be paid by the Department of Revenue an amount equal to the positive difference between the taxpayer's gross rent, not to exceed $2,100, and 20 percent of household income.

(3) The schedule for renters referred to in subsection (1) of this section is:

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$ 0 - 499 $ 250

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(4) The elderly rental assistance payments required by subsection (2) of this section shall be made by the Department of Revenue during the month of October.

(5) The elderly rental assistance granted under this section applies to gross rent paid in the calendar year for which the claim is filed.

(6) The Department of Revenue may not grant elderly rental assistance under this section:

(a) To a person who is, as of December 31 of the year for which elderly rental assistance is claimed, a tenant-stockholder of a cooperative housing corporation or a resident of a nonprofit home for the elderly owned or being purchased by a corporation described in ORS 307.375.

(b) For less than $1, after offsets for all amounts owed to the state.

(c) For any period during which the taxpayer's needs were included in a payment made by the Department of Human Services pursuant to ORS 412.155. However, if it is determined that the taxpayer's needs were included in a payment made by the Department of Human Services under ORS 412.155 and the taxpayer is eligible for the period for elderly rental assistance in an amount greater than the payment, the Department of Revenue shall grant elderly rental assistance in the amount of the difference.

(7) Elderly rental assistance allowed pursuant to this section is not subject to garnishment under ORS 18.600 to 18.850, except by a government entity. [1975 c.672 §18; 1977 c.841 §2; 1981 c.624 §5; 1991 c.823 §7; 1997 c.170 §2; 2001 c.249 §77; 2001 c.290 §1; 2003 c.46 §26]

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