Oregon Statutes - Chapter 307 - Property Subject to Taxation; Exemptions

307.010 Definition of �real property� and �land�; timber and mineral interests in real property.
(1) As used in the property tax laws of this state: (a) �Land� means land in its natural state. For purposes of assessment of property...
307.020 Definition of �personal property�; inapplicability to certain utilities.
(1) As used in the property tax laws of this state, unless otherwise specifically provided: (a) �Intangible personal property� or �intangibles� includes but is not...
307.022 Status of limited liability companies owned by nonprofit corporations.
For purposes of the property tax laws of this state, a limited liability company that is wholly owned by one or more nonprofit corporations shall...
307.030 Property subject to assessment generally.
(1) All real property within this state and all tangible personal property situated within this state, except as otherwise provided by law, shall be subject...
307.032 Maximum assessed value and assessed value of partially exempt property and specially assessed property.
(1) Unless determined under a provision of law governing the partial exemption that applies to the property, the maximum assessed value and assessed value of...
307.035 Publishing summary of certain exempt real property.
The assessor shall list and evaluate all real properties exempt from taxation under ORS 307.090, 307.120, 307.130, 307.140, 307.147, 307.150 and 307.160 and summarize the...
307.040 Property of the United States.
Except as provided in ORS 307.050, 307.060, 307.070 and 307.080, all property of the United States, its agencies or instrumentalities, is exempt from taxation to...
307.050 Property of the United States held under contract of sale.
Whenever real and personal property of the United States or any department or agency of the United States is the subject of a contract of...
307.060 Property of the United States held under lease or other interest less than fee; deduction for restricted use.
Real and personal property of the United States or any department or agency of the United States held by any person under a lease or...
307.065 Property of the United States in possession of contractor under federal defense or space contract.
Notwithstanding the provisions of ORS 307.060, there shall be exempt from ad valorem taxation all parts and materials, all work in process and all finished...
307.070 Settled or claimed government land; improvements thereon.
The assessor must assess all improvements on lands, the fee of which is still vested in the United States, as personal property until the settler...
307.080 Mining claims.
Except for the improvements, machinery and buildings thereon, mining claims are exempt from taxation prior to obtaining a patent therefor from the United States.
307.090 Property of the state, counties and other municipal corporations; certain property of cities or public entities of other states; payments in lieu of taxes on city-owned electric utility property.
(1) Except as provided by law, all property of the state and all public or corporate property used or intended for corporate purposes of the...
307.092 Property of housing authority; exception.
(1) As used in this section, �property of a housing authority� includes, but is not limited to: (a) Property that is held under lease or...
307.095 State property rented for parking subject to ad valorem taxation; computation.
(1) Any portion of state property that is used during the tax year for parking on a rental or fee basis to private individuals is...
307.100 Public property held by taxable owner under contract of purchase.
Whenever real and personal property of the state or any institution or department thereof, or any county, municipal corporation or political subdivision of the state...
307.107 Property used for natural gas pipeline extension project.
(1) Property used for a natural gas pipeline extension project is exempt from ad valorem property taxation if: (a) The project receives or has received...
307.110 Public property leased or rented by taxable owner; exceptions.
(1) Except as provided in ORS 307.120, all real and personal property of this state or any institution or department thereof or of any county...
307.111 Property of shipyard used for ship repair, layup, conversion or construction.
(1) Property within a shipyard capable of dry-docking oceangoing vessels of 200,000 deadweight tons or more and utilized or leased by a sole contractor for...
307.112 Property held under lease, sublease or lease-purchase by institution, organization or public body other than state.
(1) Real or personal property of a taxable owner held under lease, sublease or lease-purchase agreement by an institution, organization or public body, other than...
307.115 Property of nonprofit corporations held for public parks or recreation purposes.
(1) Subject to approval by the appropriate granting authority under subsection (4) of this section, the following real or personal property owned or being purchased...
307.118 Wastewater and sewage treatment facilities.
Upon compliance with ORS 307.162, the wastewater treatment facilities, sewage treatment facilities and all other property used for the purpose of wastewater treatment or sewage...
307.120 Property owned or leased by municipalities, dock commissions, airport districts or ports; exception; payments in lieu of taxes to school districts.
(1) Real property owned or leased by any municipality and real and personal property owned or leased by any dock commission of any city or...
307.122 [1987 c.583 §§3,7; repealed by 1991 c.459 §81]
307.123 Property of strategic investment program eligible projects; rules.
(1) Except as provided in subsection (3) of this section, real or personal property that the Oregon Economic and Community Development Commission, acting pursuant to...
307.125 Property of forest protection agencies.
All the real and personal property of districts, organizations, associations and agencies organized for the purposes of forest protection and fire suppression under ORS chapter...
307.126 Federal Communications Commission licenses.
Licenses granted by the Federal Communications Commission are exempt from ad valorem property taxation, and the value of the licenses may not be reflected in...
307.127 [1977 c.478 §1; 1979 c.689 §6; repealed by 1995 c.79 §119]
307.130 Property of art museums, volunteer fire departments or literary, benevolent, charitable and scientific institutions.
(1) As used in this section: (a) �Art museum� means a nonprofit corporation organized to display works of art to the public. (b) �Internal Revenue...
307.134 Definition of fraternal organization.
(1) For the purposes of ORS 307.136, �fraternal organization� means a corporation: (a) Organized as a corporation not for profit under the laws of any...
307.136 Property of fraternal organizations.
Upon compliance with ORS 307.162, the following property owned or being purchased by fraternal organizations shall be exempt from taxation: (1) All the real or...
307.140 Property of religious organizations.
Upon compliance with ORS 307.162, the following property owned or being purchased by religious organizations shall be exempt from taxation: (1) All houses of public...
307.145 Certain child care facilities, schools and student housing.
(1) If not otherwise exempt by law, upon compliance with ORS 307.162, the child care facilities, schools, academies and student housing accommodations, owned or being...
307.147 Senior services centers.
(1) For purposes of this section: (a) �Internal Revenue Code� means the federal Internal Revenue Code as amended and in effect on December 31, 2006....
307.150 Burial grounds; cemeteries; property of crematory associations.
(1) Upon compliance with ORS 307.162, the following property shall be exempt from taxation: (a) All burial grounds, tombs and rights of burial, and all...
307.155 When property exempt under ORS 65.855, 307.140 or 307.150 taxable; lien.
(1) Land that is exempt from ad valorem property tax under ORS 65.855, 307.140 (3) or 307.150 that ceases to be used or held exclusively...
307.157 Cemetery land acquired by eleemosynary or charitable institution; potential additional taxes.
(1) Notwithstanding ORS 307.155, if land was used or held exclusively for cemetery or crematory purposes for the preceding tax year and has ceased to...
307.160 Property of public libraries.
Upon compliance with ORS 307.162, all public libraries and the personal property belonging thereto and connected therewith, and the real property belonging thereto and upon...
307.162 Necessity of filing statement to secure exemption; late application; late filing fee; notification of change to taxable use.
(1) Before any real or personal property may be exempted from taxation under ORS 307.115, 307.118, 307.130 to 307.140, 307.145, 307.147, 307.150, 307.160 or 307.580...
307.163 [1967 s.s. c.9 §3; repealed by 1977 c.884 §32]
307.164 [1973 c.476 §2; repealed by 1977 c.884 §25 (307.166 enacted in lieu of 307.164)]
307.165 [1961 c.598 §§2,3 (renumbered 307.169)]
307.166 Exemption of property leased by exempt institution, organization or public body to another exempt institution, organization or public body.
(1) If property is owned or being purchased by an institution, organization or public body, and if the institution, organization or public body is one...
307.168 Exemption of state land under lease.
(1) Notwithstanding ORS 307.110, all land leased by any person from the State Land Board or agency with authority over land under ORS 273.141 is...
307.169 [Formerly 307.165; 1991 c.459 §46; 1993 c.187 §24; repealed by 1995 c.748 §9]
307.170 [Amended by 1955 c.576 §2; 1961 c.543 §5; renumbered 307.162]
307.171 Sports facility owned by large city.
Any sports facility owned by a city with a population of at least 500,000 is exempt from taxation, even if leased to or operated by...
307.175 Exemption for property equipped with alternative energy system.
(1) Property equipped with solar, geothermal, wind, water, fuel cell or methane gas energy systems for the purpose of heating, cooling or generating electrical energy...
307.180 Property of Indians.
The real property of all Indians residing upon Indian reservations who have not severed their tribal relations or taken lands in severalty, except lands held...
307.181 Land acquired by tribe within ancient tribal boundaries.
(1)(a) Land acquired by an Indian tribe by purchase, gift or without consideration is exempt from taxation if: (A) The land is located within the...
307.182 Federal land used by recreation facility operators under permit.
Notwithstanding ORS 307.060, there shall be exempt from property taxation real property used and occupied by commercial recreation facility operators under permits issued pursuant to...
307.183 Summer homes on federal land occupied under permit.
Notwithstanding ORS 307.060, there shall be exempt from property taxation real property of the United States used and occupied for summer homes under a permit...
307.184 Summer homes on federal land occupied under lease.
Notwithstanding ORS 307.060, there shall be exempt from property taxation real property of the United States used and occupied for summer homes under a lease...
307.190 Tangible personal property held for personal use; inapplicability of exemption to property required to be registered, floating homes, boathouses and manufactured structures.
(1) All items of tangible personal property held by the owner, or for delivery by a vendor to the owner, for personal use, benefit or...
307.193 [1969 c.605 §18; repealed by 1971 c.529 §37]
307.195 Household furnishings owned by nonprofit organization furnishing housing for students attending institutions of higher education.
All furniture, goods and furnishings owned by or situated in and used solely by a fraternity, sorority, student housing cooperative or student living organization is...
307.200 Public ways.
All lands within the boundary of any county road, and all dedicated streets and alleys in any incorporated or unincorporated city or town, or town...
307.203 Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds.
Notwithstanding any other provision of law granting an exemption from property taxation, specific works or improvements to provide mobile home or manufactured dwelling parks as...
307.205 Property of railroad temporarily used for public alternate transportation.
(1) Real property owned by a railroad and that, on January 1, is temporarily being put to a public alternate transportation use with the permission...
307.210 Property of nonprofit mutual or cooperative water associations; disqualification; application.
(1) After the county assessor has approved an application for exemption filed under this section, all property consisting of land, improvements, fixtures, equipment or supplies,...
307.215 [1981 c.533 §21; renumbered 305.823 in 2001]
307.220 Property of nonprofit mutual or cooperative telephone associations.
After the Department of Revenue has taken the action required by ORS 307.240, all property consisting of improvements, fixtures, equipment and supplies, owned by any...
307.230 Telephonic properties of persons not engaged in public telephone service.
After the Department of Revenue has taken the action required by ORS 307.240, all property consisting of improvements, fixtures, equipment and supplies, owned by any...
307.240 Department of Revenue action required for telephone association and telephonic property exemptions.
Exemptions under ORS 307.220 or 307.230 shall be granted only upon formal action by the Department of Revenue. The department shall have authority to prepare...
307.241 Policy.
The purpose of ORS 307.241 to 307.245 is to assist private nonprofit corporations to provide permanent housing, recreational and social facilities, and care to elderly...
307.242 Property of nonprofit corporation providing housing to elderly persons; necessity of filing claim to secure exemption.
(1) Upon compliance with this section, whenever a corporation, as described in ORS 307.375, is receiving or has received any federal or state financial assistance,...
307.243 Property to which exemption applies.
(1)(a) Except as provided under paragraph (b) of this subsection, the exemption allowed by ORS 307.242 shall apply only to property, consisting of land and...
307.244 Funded exemption; computation of rate of levy by county assessor; payments to county by department; proration.
(1) The assessor shall compute and list the value and compute and list the amount of tax which would have been charged on each property...
307.245 Denial of exemption for failure of corporation to reflect exemption by rent reduction.
The funded property tax exemption granted under ORS 307.241 to 307.245 may not be granted in any year following a year for which the corporation...
307.250 Property of war veterans or surviving spouses.
(1) Upon compliance with ORS 307.260, there shall be exempt from taxation not to exceed $15,000 of the assessed value of the homestead or personal...
307.260 Necessity of filing claim to secure exemption; contents of claim; alternative claim procedure for surviving spouse.
(1)(a) Each war veteran or surviving spouse qualifying for the exemption under ORS 307.250 shall file with the county assessor, on forms supplied by the...
307.262 Tax years for which exemption may be claimed upon receipt of federal certification of disability; procedure; refund.
(1) Notwithstanding ORS 307.260, if a war veteran receives notice of certification from the United States Department of Veterans Affairs or any branch of the...
307.270 Property to which exemption of ORS 307.250 applies.
(1) The exemption under ORS 307.250 shall apply to property any such war veteran or surviving spouse may own, or have in possession under a...
307.280 Effect of allowance of exemption under ORS 307.250 on prior tax levied.
Allowance of the exemption, under ORS 307.250, in any year shall not have the effect of canceling or permitting the cancellation of any tax levied...
307.283 Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War.
The surviving spouse remaining unmarried of any honorably discharged veteran of the Civil War or the Spanish War, who is pensioned and actually resides in...
307.285 [1981 c.530 §2; 1982 s.s.1 c.33 §5; repealed by 1991 c.459 §81]
307.286 Homestead exemption.
(1) Upon compliance with ORS 307.289, there shall be exempt from taxation up to $60,000 of the assessed value of the homestead of any resident...
307.289 Application for homestead exemption; alternative procedures following death of person qualifying for exemption.
(1) Each person qualifying for the exemption under ORS 307.286 shall file with the county assessor, on forms supplied by the assessor, a claim in...
307.290 [Repealed by 1977 c.113 §2]
307.300 [Amended by 1967 c.293 §31; 1981 c.530 §6; renumbered 307.283 in 2005]
307.310 [Renumbered 307.035]
307.315 Nursery stock.
Nursery stock, as defined in ORS 571.005 (5), whether bare root, or whether balled or heeled or growing in containers in or upon the ground,...
307.320 Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land.
The value of any deciduous trees, shrubs, plants or crops, whether annual or perennial, and any cultured Christmas trees, as defined in ORS 215.203, or...
307.325 Agricultural products in possession of farmer.
(1) The items of personal property described in subsection (2) of this section which, on the assessment date, are owned and in the actual or...
307.330 Commercial facilities under construction.
(1) Except for property centrally assessed by the Department of Revenue, each new building or structure or addition to an existing building or structure is...
307.340 Necessity of filing proof to secure exemption under ORS 307.330; abatement.
(1) The property described in ORS 307.330 shall be listed for ad valorem property taxation, but the assessor shall cancel the assessment for any assessment...
307.345 [1965 c.615 §19; 1969 c.493 §78; repealed by 1971 c.747 §21]
307.347 [1965 c.615 §16; repealed by 1971 c.747 §21]
307.350 [1963 c.569 §3; 1963 s.s. c.4 §2; 1965 c.615 §22; 1969 c.578 §1; repealed by 1971 c.747 §21]
307.355 [1963 c.569 §2; 1963 s.s. c.4 §1; repealed by 1965 c.615 §27]
307.356 [1965 c.615 §17; repealed by 1971 c.747 §21]
307.360 [1963 c.569 §4; 1965 c.615 §23; 1969 c.562 §2; repealed by 1971 c.747 §21]
307.362 [1965 c.615 §18; repealed by 1971 c.747 §21]
307.365 [1963 c.569 §5; repealed by 1971 c.747 §21]
307.366 [1969 c.562 §3; repealed by 1971 c.747 §21]
307.370 Property of nonprofit homes for elderly persons; limitation on lessee.
(1) In aid of veterans tax exemptions, subject to the conditions prescribed in ORS 307.370 to 307.385 and 308.490, there shall be exempt from taxation...
307.375 Type of corporation to which exemption under ORS 307.370 applicable.
The exemption provided in ORS 307.370 may be permitted only as to a corporation organized and operated only for the purpose of furnishing permanent residential,...
307.380 Necessity of filing claim to secure exemption under ORS 307.370.
(1) Each corporation described in ORS 307.375, claiming the personal property tax exemption pursuant to ORS 307.370, shall file with the county assessor, on forms...
307.385 Corporation to credit resident�s account with share of tax exemption; assessor required to deny exemption if credit not given.
Not later than December 15 of each year, a corporation that has received a real property exemption for the current year under ORS 307.370 shall...
307.390 Mobile field incinerators.
Mobile field incinerators owned by farmers or by groups of farmers that are exclusively used for sanitizing grass seed fields by means other than open...
307.391 Field burning smoke management equipment.
Radio communications equipment, meteorological equipment or other tangible personal property used in connection with the operation of the field burning smoke management program established under...
307.394 Farm machinery and equipment; personal property used in farm operations; limitation.
(1) The following tangible personal property is exempt from ad valorem property taxation: (a) Farm machinery and equipment used primarily in the preparation of land,...
307.395 [1971 c.141 §§1,2; 1983 c.740 §87; repealed by 1991 c.459 §81]
307.397 Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations.
The following items of real property machinery and equipment or tangible personal property are exempt from ad valorem property taxation: (1) Frost control systems used...
307.398 Irrigation equipment.
(1) Center pivots, wheel lines or movable set lines are exempt from ad valorem property taxation. (2) As used in this section: (a) �Center pivot�...
307.400 Inventory.
Items of tangible personal property consisting of inventory, including but not limited to materials, supplies, containers, goods in process, finished goods and other personal property...
307.402 Beverage containers.
Any beverage container having a refund value as required under ORS 459A.700 to 459A.740 is exempt from ad valorem taxation. [Formerly 310.608; 1983 c.600 §2;...
307.405 Pollution control facilities; qualifications; expiration; revocation; limitations.
(1) A pollution control facility or facilities which have been constructed in accordance with the requirements of ORS 468.165 (1), and have been certified by...
307.420 Necessity of filing claim and certificate to secure exemption; annual statements of ownership.
(1) Before any exemption from taxation is allowed under ORS 307.405, the person claiming the exemption shall file with the county assessor a written claim...
307.430 Correction of assessment and tax rolls; termination of exemption.
(1) Upon receipt of notice of the revocation of a certification of a pollution control facility pursuant to ORS 468.185 (1)(a), the county assessor shall...
307.450 Certain beach lands.
The land, but not the improvements to the land, within the area described by ORS 390.770 is exempt from taxation. [1969 c.601 §15; 1999 c.21...
307.453 Findings.
The Legislative Assembly finds that food processing activities make significant contributions to the economy of this state and are important in supporting and maintaining a...
307.455 Definitions; application for exemption; exemption.
(1) As used in this section and ORS 307.457: (a) �Assessor� means the county assessor, or the Department of Revenue if under ORS 306.126 the...
307.457 Certification of machinery and equipment as eligible for exemption.
(1) At the request of a food processor or under the State Department of Agriculture�s own initiative, the department shall certify qualified machinery and equipment...
307.459 Rules.
The Department of Revenue and the State Department of Agriculture may adopt rules to implement the provisions of ORS 307.455 and 307.457. [2005 c.637 §5]
307.460 [1973 c.822 §1; 1979 c.105 §1; 1983 c.634 §1; 1987 c.756 §17; 1991 c.459 §60; 1995 c.650 §75; 1997 c.170 §§22,23; 1997 c.271 §§5,6; 1997 c.325 §§23,24; 1997 c.541 §§122,123; 1997 c.600 §§6,7; 1999 c.21 §15; renumbered 307.471 in 2007]
307.462 Definitions; application for exemption; exemption.
(1) As used in this section and ORS 307.464: (a) �Assessor� means the county assessor, or the Department of Revenue if under ORS 306.126 the...
307.464 Certification of machinery and equipment as eligible for exemption.
(1) At the request of an egg processor or under the State Department of Agriculture�s own initiative, the department shall certify qualified machinery and equipment...
307.466 Exemption limited to taxes of district adopting ORS 307.462; rules.
(1) The exemption provided in ORS 307.462 applies only to the taxes of a taxing district the governing body of which has adopted an ordinance...
307.470 [1973 c.486 §1; repealed by 1979 c.692 §13]
307.471 Student housing exempt from school district taxes; application procedure; disqualification.
(1)(a) Upon compliance with subsection (2) of this section, student housing shall be exempt from all ad valorem property taxes levied by a school district,...
307.475 Relief when failure to file for exemption or cancellation of taxes or redetermination of value was for good cause.
(1) Any taxpayer may apply to the Director of the Department of Revenue for a recommendation that the value of certain property be: (a) Stricken...
307.480 Definitions for ORS 307.480 to 307.510.
As used in ORS 307.480 to 307.510 unless the context requires otherwise: (1) �Eligible child care facility� means a child care facility certified under ORS...
307.485 Farm labor camp and child care facility property exempt.
Subject to ORS 307.490 and 307.495, there shall be exempt from taxation the assessed value of all real and personal property of an eligible farm...
307.490 Payments in lieu of taxes; disposition of moneys received.
(1) In lieu of real and personal property taxes, each nonprofit corporation eligible for a tax exemption under ORS 307.485 shall pay to the treasurer...
307.495 Filing claim with assessor; contents of claim.
(1) Each nonprofit corporation claiming exemption under ORS 307.485 shall file with the county assessor a written claim therefor in five copies on or before...
307.500 Assessor transmitting claim to department and other agencies; health code compliance required.
(1) Immediately upon receipt of the claim or any subsequent rental statement, the county assessor shall promptly transmit one copy of the claim to the...
307.505 Inspection of farm labor camps; effect of failure to comply with health code.
The appropriate authority under the Oregon Safe Employment Act shall cause an inspection to be made of any farm labor camp that has filed for...
307.510 Appeal to tax court by taxpayer.
Any taxpayer aggrieved by any decision under ORS 307.480 to 307.510 may appeal to the tax court within the time provided and in the manner...
307.515 Definitions for ORS 307.515 to 307.523.
As used in ORS 307.515 to 307.523: (1) �Governing body� means the city or county legislative body having jurisdiction over the property for which an...
307.517 Criteria for tax exemption.
(1) Property or a portion of the property that meets the following criteria shall be exempt from taxation as provided in ORS 307.515 to 307.523:...
307.518 Alternative criteria for tax exemption.
(1) Property or a portion of property that meets all of the following criteria shall be exempt from taxation as provided under ORS 307.515 to...
307.519 Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523; exception.
(1) Except as provided in subsection (2) of this section, the exemptions provided by ORS 307.515 to 307.523 only apply to the tax levy of...
307.521 Application for exemption; contents; policies for approving application.
(1) To qualify for an exemption provided by ORS 307.515 to 307.523, the person shall file an application for exemption with the governing body. The...
307.523 Time for filing application; certification of exemption.
(1) Application shall be made on or before December 1 of the calendar year immediately preceding the first assessment year for which exemption is requested,...
307.525 Action against landlord for failure to reduce rent.
In addition to any other provision of law, if a landlord violates ORS 307.517 (1)(c), a tenant may recover damages in an amount triple the...
307.527 Ordinance approving or disapproving application; application fee.
(1) Final action upon an application by the governing body shall be in the form of an ordinance or resolution that shall contain the owner�s...
307.529 Notice of proposed termination of exemption; grounds; ordinance terminating exemption.
(1) Except as provided in ORS 307.531, if, after an application for exemption under ORS 307.517 has been approved under ORS 307.527, the governing body...
307.530 Termination if property held for future development or other purpose.
An exemption granted under ORS 307.515 to 307.523 shall be immediately terminated and additional taxes imposed as provided in ORS 307.531 if the exempt property:...
307.531 Termination of exemption without notice; grounds; additional taxes after termination.
(1) If, after application has been approved under ORS 307.527, a declaration as defined in ORS 100.005 with respect to the property is presented to...
307.533 Review; correction of tax rolls; when tax payable after exemption terminates.
(1) Review of a denial of an application under ORS 307.527, or of the termination of an exemption under ORS 307.529, shall be as provided...
307.535 Extension of deadline for completion; exception to imposition of additional taxes.
Notwithstanding any provision of ORS 307.515 to 307.523: (1) If the governing body finds that construction of the housing unit otherwise entitled to exemption under...
307.537 Application.
The amendments to ORS 307.521 (1) by section 5, chapter 930, Oregon Laws 1991, changing the period of the exemption provided under ORS 307.515 to...
307.540 Definitions for ORS 307.540 to 307.548.
As used in ORS 307.540 to 307.548: (1) �Governing body� means the city or county legislative body having jurisdiction over the property for which an...
307.541 Nonprofit corporation low income housing; exemption; criteria.
(1) Property that meets all of the following criteria shall be exempt from taxation as provided in ORS 307.540 to 307.548: (a) The property is...
307.543 Exemption limited to levy of governing body adopting ORS 307.540 to 307.548; exception.
(1) Except as provided in subsection (2) of this section, the exemption provided by ORS 307.541 only applies to the tax levy of a governing...
307.545 Application for exemption.
(1) To qualify for the exemption provided by ORS 307.541, the corporation shall file an application for exemption with the governing body for each assessment...
307.548 Termination of exemption.
(1) If the governing body that has granted an exemption under ORS 307.540 to 307.548 to property in anticipation of future development of low income...
307.550 [1983 c.786 §10; 1991 c.459 §70; 1997 c.541 §134; repealed by 2001 c.114 §16]
307.560 [1983 c.786 §11; 1991 c.459 §71; 1999 c.314 §63; repealed by 2001 c.114 §16]
307.580 Property of industry apprenticeship or training trust.
(1) If not otherwise exempt by law and upon compliance with ORS 307.162, all real and personal property or proportion thereof owned or being purchased...
307.600 Legislative findings.
(1) The Legislative Assembly finds that it is in the public interest to stimulate the construction of transit supportive multiple-unit housing in the core areas...
307.603 Definitions for ORS 307.600 to 307.637.
As used in ORS 307.600 to 307.637: (1) �Establish� means, unless the context requires otherwise, making existing multiple-unit housing subject to a low income housing...
307.605 [1975 c.428 §1; 1979 c.425 §1; 1989 c.1051 §1; 1995 c.596 §2; 1999 c.808 §2; 2003 c.457 §2; renumbered 307.603 in 2005]
307.606 Exemption limited to tax levy of city or county that adopts ORS 307.600 to 307.637; designated areas; public hearings; standards and guidelines for considering applications.
(1) ORS 307.600 to 307.637 apply to multiple-unit housing preserved, constructed, established, added to or converted in cities or counties that adopt, after a public...
307.609 Applicability of ORS 307.600 to 307.637 in cities and certain counties.
In any city, or in any county with a population of over 300,000, the exemption shall apply only to multiple-unit housing preserved, established, constructed, added...
307.610 [1975 c.428 §3; 1979 c.425 §2; 1983 c.493 §1; 1989 c.1051 §2; 1991 c.459 §72; 1995 c.596 §3; 1997 c.325 §27; 1999 c.808 §3; 2003 c.457 §3; renumbered 307.606 in 2005]
307.612 Duration of exemption; exclusions from exemption.
(1) Except as provided under subsection (2) of this section, multiple-unit housing that qualifies for exemption under ORS 307.600 to 307.637 shall be exempt from...
307.615 City or county to provide application forms; contents of application form; filing deadline; revision of application.
An owner desiring an exemption under ORS 307.600 to 307.637 shall first apply to the city or county, whichever is appropriate, on forms supplied by...
307.618 City or county findings required for exemption approval.
The city or county may approve an application filed under ORS 307.615 if the city or county finds that: (1) In the case of the...
307.620 [1975 c.428 §4; 1989 c.1051 §3; 1995 c.596 §4; 1999 c.808 §4; 2003 c.457 §4; renumbered 307.609 in 2005]
307.621 Approval or denial of applications; city or county to state in writing reasons for denial of exemption; application fees.
(1) The city or county shall approve or deny an application filed under ORS 307.618 within 180 days after receipt of the application. An application...
307.624 Termination of exemption for failure to complete construction or noncompliance; notice.
(1) Except as provided in ORS 307.627, if the city or county finds that construction of multiple-unit housing was not completed on or before the...
307.627 Termination of exemption; effect.
(1) If, after application has been approved under ORS 307.600 to 307.637, a declaration defined in ORS 100.005 with respect to the property is presented...
307.630 [1975 c.428 §5; 1979 c.425 §3; 1989 c.1051 §3a; 1991 c.459 §73; 1995 c.596 §5; 1997 c.541 §136; 1999 c.808 §5; 2003 c.457 §5; renumbered 307.612 in 2005]
307.631 Review of denial of application or termination of exemption; correction of assessment and tax rolls; owner�s appeal of valuation; effective date of termination of exemption.
(1) Review of a denial of an application under ORS 307.621, or of the termination of an exemption under ORS 307.624, shall be as provided...
307.634 Extension of deadline for completion of construction, addition or conversion.
Notwithstanding any provision of ORS 307.624, if the city or county finds that construction, addition or conversion of the multiple-unit housing was not completed by...
307.637 Actions required by January 1, 2012, for exemption to be granted.
An exemption for multiple-unit housing may not be granted under ORS 307.600 to 307.637 unless: (1) In the case of multiple-unit housing described in ORS...
307.640 [1975 c.428 §6; 1991 c.459 §74; 1995 c.596 §6; 1997 c.541 §138; renumbered 307.615 in 2005]
307.650 [1975 c.428 §7; 1995 c.278 §37; 1995 c.596 §7; 1999 c.808 §6; 2003 c.457 §6; 2005 c.94 §41; renumbered 307.618 in 2005]
307.651 Definitions for ORS 307.651 to 307.687.
As used in ORS 307.651 to 307.687, unless the context requires otherwise: (1) �Distressed area� means a primarily residential area of a city designated by...
307.654 Legislative findings.
(1) The Legislative Assembly finds it to be in the public interest to stimulate the construction of new single-unit housing in distressed urban areas in...
307.657 Local government action to designate distressed areas; scope of exemption; standards and guidelines.
(1)(a) ORS 307.651 to 307.687 apply to single-unit housing located within the jurisdiction of a governing body that adopts, by resolution or ordinance, ORS 307.651...
307.660 [1975 c.428 §8; 1995 c.596 §8; renumbered 307.621 in 2005]
307.661 Median sales price.
Prior to January 1 of each assessment year, the governing body of a city that adopts ORS 307.651 to 307.687 shall adopt by resolution the...
307.664 Exemption; limitations.
Each qualified dwelling unit of single-unit housing that qualifies for exemption under ORS 307.651 to 307.687 shall be exempt from ad valorem taxation for no...
307.667 Application for exemption.
(1) Any owner desiring an exemption under ORS 307.651 to 307.687 shall first apply to the city on forms supplied by the city. (2) The...
307.670 [1975 c.428 §9; 1979 c.425 §4; 1981 c.697 §6; 1983 c.493 §2; 1989 c.1051 §4; 1991 c.459 §75; 1995 c.596 §9; renumbered 307.624 in 2005]
307.671 Approval criteria.
The city may approve an application made under ORS 307.667 if it finds that: (1) The proposed construction will be located in a distressed area....
307.674 Application, approval and denial procedures; filing with assessor; fee.
(1) The city shall approve or deny an application filed under ORS 307.667 within 180 days after receipt of the application. An application not acted...
307.675 [1981 c.697 §5; 1987 c.158 §45; 1987 c.459 §33; 1991 c.459 §76; 1999 c.808 §7; 2003 c.457 §7; renumbered 307.627 in 2005]
307.677 Extension of construction period; effect of destruction of property.
Notwithstanding any provision of ORS 307.651 to 307.687: (1) If the city finds that construction of the single-unit housing was not completed by a date...
307.680 [1975 c.428 §10; 1991 c.459 §77; 1995 c.596 §10; 1997 c.541 §141; renumbered 307.631 in 2005]
307.681 Exemption termination for failure to meet requirements; procedures.
(1) Except as provided in ORS 307.684, if, after an application has been approved under ORS 307.674, the city finds that construction of single-unit housing...
307.684 Immediate termination of exemption; additional tax.
(1) If, after application has been approved under ORS 307.674, the county assessor discovers that the single-unit housing or a portion of the single-unit housing...
307.687 Review of denial of application; procedures following termination of exemption; correction of tax roll; additional tax.
(1) Review of a denial of an application under ORS 307.674 shall be as provided by ORS 34.010 to 34.100. (2) Upon termination of an...
307.690 [1975 c.428 §11; 1979 c.425 §5; 1983 c.493 §3; 1989 c.1051 §5; 1991 c.459 §78; 1995 c.596 §11; 1997 c.325 §29; renumbered 307.634 in 2005]
307.691 [1995 c.596 §13; 1997 c.541 §143; 1999 c.808 §8; 2003 c.457 §8; 2005 c.176 §1; renumbered 307.637 in 2005]
307.700 [1979 c.561 §1; repealed by 1993 c.475 §3]
307.701 [1993 c.475 §2; 1997 c.541 §144; repealed by 1993 c.475 §4]
307.705 [1979 c.561 §2; 1991 c.459 §79; repealed by 1993 c.475 §3]
307.804 Rural health care facilities; claim procedures; duration of exemption.
(1) As used in this section and ORS 307.806, �rural health care facility� means a health care facility that: (a) Is located in a rural...
307.806 Exemption limited to taxes of district adopting ORS 307.804; procedures.
(1) In order for a rural health care facility to be exempt from tax under ORS 307.804, prior to the construction, addition, modification or installation...
307.808 Findings and declarations.
The Legislative Assembly finds that owners of long term care facilities who devote substantial proportions of those facilities to providing long term care to residents...
307.810 [1959 c.659 §1; repealed by 1979 c.692 §13]
307.811 Essential community provider long term care facilities.
(1) Real and personal property that is used solely in the operations of a long term care facility that has been certified for the tax...
307.815 Exemption limited to taxes of district adopting ORS 307.811.
The exemption provided in ORS 307.811 applies only to the taxes of a taxing district the governing body of which has adopted, by ordinance or...
307.818 Beach access sites; claim procedures.
(1) Upon compliance with subsection (2) of this section, the portion of real property owned by a private individual or organization that is subject to...
307.820 [1959 c.659 §2; 1965 c.395 §1; repealed by 1979 c.692 §13]
307.821 Disqualification; additional taxes.
(1) If, after an exemption under ORS 307.818 is granted, the county assessor determines that the property or a portion of the property is not...
307.824 Findings and declarations.
The Legislative Assembly finds and declares that: (1) The public policy of this state is to facilitate the transition of older logging equipment to newer...
307.827 Environmentally sensitive logging equipment.
(1) Environmentally sensitive logging equipment is exempt from ad valorem property taxation. (2) As used in this section: (a) �Environmentally sensitive logging equipment� means logging...
307.830 [1959 c.659 §3; repealed by 1979 c.692 §13]
307.831 Skyline and swing yarders.
Logging equipment consisting of a skyline yarder and carriage in the form of a mobile tower or swing yarder that is capable of full log...
307.835 Cargo containers.
All cargo containers principally used for the transportation of cargo by vessels in trade and ocean commerce shall be exempt from taxation. The term �cargo...
307.840 [1959 c.659 §4; repealed by 1979 c.692 §13]
307.841 Definitions for ORS 307.841 to 307.867.
As used in ORS 307.841 to 307.867: (1) �Construction� means the development of land and the construction of improvements to land, and may be further...
307.844 Zone designation; application; special district election to not participate in zone.
(1)(a) A city may apply to the Housing and Community Services Department for designation of an area within the city as a vertical housing development...
307.847 Approval or disapproval of application.
(1) The Housing and Community Services Department shall review each application filed under ORS 307.844 and shall approve or disapprove each application. (2) The department...
307.850 [1965 c.278 §1; 1993 c.70 §1; 1997 c.499 §1; renumbered 285A.325 in 1997]
307.851 Criteria for designation of zone; notice to county assessor.
The Housing and Community Services Department shall: (1) Designate a vertical housing development zone upon application made under ORS 307.844 if the department determines that...
307.854 Acquisition, disposition and development of real property within zone.
Following the designation of a vertical housing development zone under ORS 307.847, the city or county that sought zone designation may acquire or dispose of...
307.857 Application for exemption; content; review; certification; fees.
(1) Following the designation of a vertical housing development zone under ORS 307.847, a person proposing to undertake a proposed vertical housing development project and...
307.861 Monitoring of certified projects; decertification.
(1) Upon determining to certify a vertical housing development project, the Housing and Community Services Department shall send a copy of the certification to the...
307.864 Partial property tax exemption; disqualification.
(1) For the first tax year in which, as of the assessment date, a vertical housing development project is occupied or ready for occupancy following...
307.867 Termination of zone; effect of termination.
(1) Following vertical housing development zone designation under ORS 307.847, if the Housing and Community Services Department receives a request to terminate a vertical housing...
307.990 Penalties.
If any person shall willfully deliver any statement to the officer charged with assessment of property for tax purposes in the county of the person...

Last modified: August 7, 2008