(a) Serving in the Oregon National Guard, military reserve forces or organized militia of any other state or territory of the United States; and
(b) Performing service:
(A) Under Title 10 of the United States Code or pursuant to a deployment made under the authority of the Emergency Management Assistance Compact; and
(B) For more than 178 consecutive days, if at least one of the days falls within the tax year for which the exemption is claimed.
(2) For each tax year beginning on or after July 1, 2006, the amount of the exemption allowed under subsection (1) of this section shall equal 103 percent of the amount of the exemption for the prior tax year.
(3) As used in this section, "homestead" means residential property that is owned by a person described in subsection (1) of this section and that, but for military service, would be occupied as a residence by the person. [2005 c.520 §3; 2007 c.604 §1]
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