CourtListener opinion 10887006

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No. 381 April 30, 2025 213

 IN THE COURT OF APPEALS OF THE
 STATE OF OREGON

 In the Matter of the Marriage of
 Pamela Danell DINTLEMAN,
 nka Pamela D. Cleveland,
 Petitioner-Respondent,
 and
 Jeff Lee DINTLEMAN,
 Respondent-Appellant.
 Jackson County Circuit Court
 080903D2; A180055

 Benjamin M. Bloom, Judge.
 Argued and submitted May 13, 2024.
 Lauren Saucy argued the cause and filed the brief for
appellant.
 James A. Wallan argued the cause and filed the brief for
respondent.
 Before Ortega, Presiding Judge, Powers, Judge, and
Hellman, Judge.
 HELLMAN, J.
 Order denying motion for relief from judgment reversed
and remanded.
 214 Dintleman and Dintleman

 HELLMAN, J.
 This consolidated appeal in a domestic relations
case concerns a supplemental judgment that was entered
following the parties' stipulated general judgment of dissolu-
tion. In three assignments of error, husband challenges the
denials of his motions to correct the supplemental judgment
under ORCP 71 and to vacate the supplemental judgment
and the denial of his request to make an offer of proof. As
explained below, we conclude that the trial court erred as a
matter of law when it denied husband's motion because hus-
band established a cognizable basis for relief under ORCP
71 B(1). Accordingly, we reverse and remand the order deny-
ing the motion for relief from judgment.
 Because it is dispositive, we begin with husband's
second assignment of error, which challenges the denial
of his motion under ORCP 71 B. "[A] trial court's decision
[under ORCP 71 B] can rest on findings of disputed fact."
Union Lumber Co. v. Miller, 360 Or 767, 777, 388 P3d 327
(2017). Accordingly, we "will defer to a trial court's express
or implied findings of disputed fact underlying its legal
determinations."
 The parties were married in 1996 and the trial court
entered a stipulated judgment of dissolution in 2009. That
judgment provided that husband's "military retirement ben-
efits shall be equally divided as of the date of marriage to
May 15, 2009," and that the parties "shall cooperate with
each other in every respect to cause a Qualified Domestic
Relations Order (QDRO) as may be necessary to be entered
to achieve the intent of this agreement in the division of the
retirement asset and will split the cost of preparing such
QDRO equally." In January 2013, wife's attorney prepared a
supplemental judgment that awarded wife "38.05 percent of
[husband's] final disposable military retired pay[.]" The judg-
ment referenced husband's mailing address as a post office
box. The trial court entered the supplemental judgment.
 Husband retired from the military in August 2021.
According to husband, in October 2021 he received a let-
ter from Defense Finance and Accounting Service (DFAS)
stating that wife "would receive 38.05 Percent of [husband's]
 Cite as 340 Or App 213 (2025) 215

entire retirement." Husband filed a motion to correct the
supplemental judgment under ORCP 71 A, B, and C, argu-
ing that the supplemental judgment "[did] not accurately
reflect the distribution," that the "DFAS letter was the first
that [he] was aware of the change in percentage of financial
compensation to [wife]," and that he did not receive notice of
the supplemental judgment until January 2022. The trial
court denied husband's motion and found that "[t]he court's
interest in the finality of judgment and orders is the deter-
mining factor in a court's decision."1 The trial court denied
husband's subsequent motion to vacate the supplemental
judgment. This appeal followed.
 On appeal, husband argues that the trial court
abused its discretion when it denied his motion for relief
from judgment. Specifically, husband argues that he estab-
lished excusable neglect under ORCP 71 B(1) because "he
received no notice" of the supplemental judgment, "the court
records show[ ] no motion or service was made on husband,"
and he "clearly did not stipulate to the [supplemental judg-
ment]." Moreover, husband contends that "he exercised rea-
sonable diligence" by filing the motion "within one year [of]
receiving notice of its existence."
 ORCP 71 B(1)(a) provides, in relevant part, that "[o]
n motion and upon such terms as are just, the court may
relieve a party or such party's legal representative from a
judgment for * * * excusable neglect[.] " A party must file an
ORCP 71 B(1) motion "within a reasonable time," and "not
more than one year after receipt of notice by the moving
party of the judgment." Id.
 "[T]he decision whether to grant or deny a motion
brought under ORCP 71 B involves two determinations sub-
ject to our review. First, the trial court determines whether
the moving party has asserted a valid basis for relief."
Kerridge v. Jester, 316 Or App 599, 604, 502 P3d 1206 (2021),
rev den, 369 Or 507 (2022). We review the first determina-
tion for errors of law. Id.; see also Union Lumber, 360 Or
at 778 ("Conclusions that a trial court reaches under ORCP
 1
 "When there is a conflict between a written order and oral findings, the
written order controls and serves as the basis for appellate review." State v.
McAllister, 72 Or App 611, 615 n 1, 696 P2d 1138 (1985).
 216 Dintleman and Dintleman

71 B as to whether a moving party's neglect, inadvertence,
surprise, or mistake constitute cognizable grounds for relief,
are legal rulings that an appellate court reviews for errors
of law.").
 "The focus of the inquiry is whether the totality of
the circumstances reflects that the party seeking relief from
judgment has taken reasonable steps to protect its inter-
ests." Wetzel v. Sandlow, 318 Or App 608, 616, 509 P3d 182
(2022) (internal quotation marks omitted). Accordingly, "[a]
ny actions taken or omitted by [the moving party] must have
been reasonable to show that their neglect was excusable."
Union Lumber, 360 Or at 781; see also Saldivar v. Roberts,
240 Or App 371, 376, 246 P3d 91 (2011) ("[T]he question here
is whether defendants have offered a reasonable explana-
tion for their failure to take any action.").
 We have reviewed the record and conclude that
the trial court erred as a matter of law when it determined
that "there was no * * * excusable neglect under ORCP 71
B." In his motion, husband argued that "[w]e cannot know
whether or not the proposed Supplemental Judgment * * *
ever arrived at the post office box that [husband] briefly
used prior to the service of that document by mail" and
that even if he "were negligent in not adequately managing
his addresses for the purposes of non-child-support-related
legal notification years after the dissolution was completed,"
that negligence did not "foreclose relief." (Emphasis in orig-
inal; internal quotation marks omitted.) In support of that
motion, husband submitted a declaration stating that he
obtained the post office box in August 2012—five months
before the trial court entered the supplemental judgment—
that he "did inform [wife] of the change," that he "wasn't
aware of a requirement to advise anyone besides Support
Enforcement of both [his] physical residence and mailing
address," and that he "kept the PO box open" for his daugh-
ter's use.
 Viewing husband's conduct in light of the stipulated
dissolution judgment—which explicitly required the par-
ties to "cooperate" and "equally divide" husband's military
retirement benefits during the marriage—we conclude that
husband's failure to inform the trial court of a new mailing
 Cite as 340 Or App 213 (2025) 217

address nearly three years after the dissolution judgment
was entered was reasonable. As a consequence, any neglect
"was excusable." Hiatt v. Congoleum Industries, 279 Or 569,
577, 569 P2d 567 (1977) (concluding that the moving party
established "excusable neglect as a matter of law" in failing
to appear after a part-time employee "who had no memory
of the incident" received the summons and complaint but "[f]
or reasons not known, the documents were not received by
the legal department" because "[t]here is nothing implausi-
ble about such evidence"); see also Much v. Doe, 311 Or App
652, 656, 493 P3d 38, rev den, 369 Or 69 (2021) ("[A] motion
under ORCP 71 is typically addressed to the court through
written submissions, including affidavits and declarations.
Those declarations and affidavits become a part of the record
when submitted.").
 Further, we conclude that husband's excusable
neglect establishes a "cognizable basis for relief" because
wife was not entitled to the supplemental judgment as
entered. Michael v. Pugel, 316 Or App 786, 793-94, 504 P3d
1231, adh'd to as modified on recons, 318 Or App 564, 505
P3d 1108 (2022) (concluding that "the [attorney's] inadver-
tence in signing the mistaken judgment is, itself, a sufficient
cognizable basis for relief" because it "was not a judgment
to which [the] defendants were entitled" and the case was
not "the sort that typically becomes subject to a motion for
relief under ORCP 71 B(1)(a)—viz., one which the party was
lawfully entitled to have the court enter as a consequence of
a default or some analogous procedural failing or error on
the part of the party seeking relief").
 Here, the stipulated dissolution judgment required
the parties to "equally divide[ ]" husband's military retire-
ment benefits "as of the date of marriage to May 15, 2009."
However, husband submitted an affidavit with his ORCP
71 motion that indicated that the supplemental judgment
awarded wife an "inaccurate" share of husband's military
retirement benefits. That affidavit—prepared by an attor-
ney who practiced "exclusively [in] family law and military
family law" and had "authored many articles on * * * retire-
ment benefits allocation in divorce cases"—stated that hus-
band served in the military for 364 months and that the
 218 Dintleman and Dintleman

marriage was 140 months. As a consequence, the attorney
determined:
 "The figure used by DFAS, 38.05%, is close to what we
 believe represents the entire marital share. This would
 mean that the pension share was improperly calculated
 and the pension was incorrectly divided. Generally speak-
 ing, a spouse is entitled to one-half of the marital share of
 the employee's retired pay. If 38.05% is the marital share,
 then the [wife] would be entitled to one-half of that figure,
 or 19.025%."
 Moreover, although the stipulated dissolution judg-
ment required the parties to "cooperate with each other in
every respect * * * to achieve the intent of [the] agreement
in the division of the retirement asset," the record indicates
that husband had "zero knowledge" that wife's counsel pre-
pared the supplemental judgment and that husband did not
receive it until 2022.2 Thus, "in the unique posture" of this
case, we conclude that the evidence was legally sufficient
to establish that wife was not entitled to the supplemental
judgment as entered and that husband has "provided a cog-
nizable basis for relief under ORCP 71 B(1)(a)." Michael, 316
Or App at 794. The trial court erred as a matter of law.
 When, as here, a party has established a cognizable
ground for relief, a trial court "makes a second, discretionary
determination, whether to grant relief on the asserted basis
and on what terms." Kerridge, 316 Or App at 604; Union
Lumber, 360 Or at 778 (explaining that a trial court must
make that decision "consistent with principles promotive of
the regular disposition of litigation"). In doing so, "courts
are liberal in granting relief, for the policy of the law is to
afford a trial upon the merits when it can be done without
doing violence to * * * established rules of practice." Union
Lumber, 360 Or at 778 (internal quotation marks omitted);
see also Wood v. James W. Fowler Co., 168 Or App 308, 312,
7 P3d 577 (2000) (explaining that ORCP 71 B(1) "is to be
construed liberally to the end that every litigant shall have
his day in court" (internal quotation marks omitted)).

 2
 At the hearing on the ORCP 71 motion, wife's counsel stated, "I assume,
as is often the case, my client wanted it done and she paid so that * * * the order
could be entered."
 Cite as 340 Or App 213 (2025) 219

 We observe that, here, the trial court's order on hus-
band's ORCP 71 motion provided, without explanation: "The
court's interest in the finality of judgment and orders is the
determining factor in a court's decision." Although a court
may consider finality in making its discretionary decision,
finality is not the only factor a trial court must consider
under ORCP 71 B. Michael, 316 Or App at 794. We have
identified a nonexhaustive list of factors that a court must
consider, including: "prejudice to [wife], whether [husband]
acted with reasonable diligence upon discovery of the mis-
take, and whether [husband] has alleged potentially meri-
torious claims." Id. On remand, in making its discretionary
determination, the court should consider all the relevant
factors while keeping in mind our well-established principle
to construe ORCP 71 B "liberally to the end that every liti-
gant shall have his day in court." Wood, 168 Or App at 312
(internal quotation marks omitted).
 In light of the foregoing, we do not reach husband's
first assignment of error concerning the trial court's denial
of his motion to vacate the supplemental judgment because
we understand it to be raised as an alternative to the sec-
ond assignment of error. We also do not reach his third
assignment of error concerning an offer of proof because we
understand husband to argue that it would be necessary to
address it only if we concluded that the record was insuffi-
cient to reverse on his first two assignments.
 Order denying motion for relief from judgment
reversed and remanded.