State tax filing

Based on what you're describing, he would appear to qualify for the exemption.

 

According to Severely disabled in the Form OR-40-N and Form OR-40-P Instructions:

You’re considered to have a severe disability if any of the following apply:

• You permanently lost the use of one or both feet.

• You permanently lost the use of both hands.

• You’re permanently blind.

• You have a permanent condition that, without special equipment or outside help, limits your ability to earn a living, maintain a household, or transport yourself.

• You’re unable to earn a living due to a permanent condition or an impairment of indefinite duration

There is a requirement for a doctor's note -- his social security disability letter apparently isn't sufficient.  However, you don't need to submit it with your return, just keep with for your records.  Per the section cited above:

If you have a severe disability, your physician must write a letter describing it. Keep the letter with your records in case we request a copy.