2021 Oregon Revised Statutes
Chapter 307 - Property Subject to Taxation; Exemptions
Section 307.110 - Public property leased or rented by taxable owner; exceptions.


(2) Each leased or rented premises not exempt under ORS 307.120 and subject to assessment and taxation under this section which is located on property used as an airport and owned by and serving a municipality or port shall be separately assessed and taxed.
(3) Nothing contained in this section shall be construed as subjecting to assessment and taxation any publicly owned property described in subsection (1) of this section that is:
(a) Leased for student housing by a school or college to students attending such a school or college.
(b) Leased to or rented by persons, other than sublessees or subrenters, for agricultural or grazing purposes and for other than a cash rental or a percentage of the crop.
(c) Utilized by persons under a land use permit issued by the Department of Transportation for which the department’s use restrictions are such that only an administrative processing fee is able to be charged.
(d) County fairgrounds and the buildings thereon, in a county holding annual county fairs, managed by the county fair board under ORS 565.230, if utilized, in addition to county fair use, for any of the purposes described in ORS 565.230 (2), or for horse stalls or storage for recreational vehicles or farm machinery or equipment.
(e) The properties and grounds managed and operated by the State Fair Council under ORS chapter 565, if utilized, in addition to the purpose of holding the Oregon State Fair, for horse stalls or for storage for recreational vehicles or farm machinery or equipment.
(f) State property that is used by a public university listed in ORS 352.002 or the Oregon Health and Science University to provide parking for employees, students or visitors.
(g) Property of a housing authority created under ORS chapter 456 which is leased or rented to persons of lower income for housing pursuant to the public and governmental purposes of the housing authority. For purposes of this paragraph, "persons of lower income" has the meaning given that term in ORS 456.055.
(h) Property of any county or city, town or other municipal corporation or political subdivision of this state that is used for affordable housing or is leased or rented to persons of lower income for housing pursuant to the public and governmental purposes of the county or city, town or other municipal corporation or political subdivision of this state. For purposes of this paragraph, "affordable housing" and "persons of lower income" have the meanings given those terms in ORS 456.055. The exemption under this paragraph shall be granted upon compliance with ORS 307.162.
(i) Property of a health district if:
(A) The property is leased or rented for the purpose of providing facilities for health care practitioners practicing within the county; and
(B) The county is a frontier rural practice county under rules adopted by the Office of Rural Health.
(j) Property of a port if:
(A) The port:
(i) Is organized under ORS chapter 777; and
(ii) Has a board of commissioners appointed by the Governor; and
(B) The property is:
(i) Located in a county with a population of less than 450,000; and
(ii) Used or held for future use by a person other than the port pursuant to an agreement that obligates the person to provide common carrier rail freight service to shippers.
(4) Property determined to be an eligible project for tax exemption under ORS 285C.600 to 285C.635 and 307.123 that was acquired with revenue bonds issued under ORS 285B.320 to 285B.371 and that is leased by this state, any institution or department thereof or any county, city, town or other municipal corporation or political subdivision of this state to an eligible applicant shall be assessed and taxed in accordance with ORS 307.123. The property’s continued eligibility for taxation and assessment under ORS 307.123 is not affected:
(a) If the eligible applicant retires the bonds prior to the original dates of maturity; or
(b) If any applicable lease or financial agreement is terminated prior to the original date of expiration.
(5) The provisions of law for liens and the payment and collection of taxes levied against real property of nonexempt ownerships shall apply to all real property subject to the provisions of this section. Taxes remaining unpaid upon the termination of a lease or other interest or estate less than a fee simple, shall remain a lien against the real or personal property.
(6) If the state enters into a lease of property with, or grants an interest or other estate less than a fee simple in property to, a person whose real property, if any, is taxable, then within 30 days after the date of the lease, or within 30 days after the date the interest or estate less than a fee simple is created, the state shall file a copy of the lease or other instrument creating or evidencing the interest or estate with the county assessor. This section applies notwithstanding that the property may otherwise be entitled to an exemption under this section, ORS 307.120 or as otherwise provided by law. [Amended by 1953 c.698 §7; 1961 c.449 §1; 1969 c.675 §18; 1971 c.352 §1; 1971 c.431 §1; 1979 c.689 §4; 1981 c.381 §1; 1987 c.487 §1; 1989 c.659 §2; 1991 c.459 §40; 1991 c.851 §3; 1993 c.655 §2; 1993 c.737 §7; 1995 c.337 §1; 1995 c.376 §3; 1995 c.698 §9; 1995 c.748 §2; 1997 c.541 §101; 1997 c.819 §12; 1999 c.760 §1; 2001 c.67 §2; 2001 c.114 §8; 2003 c.662 §11a; 2005 c.777 §17; 2013 c.287 §1; 2013 c.386 §1; 2013 c.492 §31; 2013 c.768 §133]
Note: The amendments to 307.110 by section 4, chapter 287, Oregon Laws 2013, apply to property tax years beginning on or after July 1, 2023. See section 5, chapter 287, Oregon Laws 2013. The text that applies to property tax years beginning on or after July 1, 2023, is set forth for the user’s convenience. (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 or city, town or other municipal corporation or political subdivision of this state, held under a lease or other interest or estate less than a fee simple, by any person whose real property, if any, is taxable, except employees of the state, municipality or political subdivision as an incident to such employment, shall be subject to assessment and taxation for the assessed or specially assessed value thereof uniformly with real property of nonexempt ownerships.
(2) Each leased or rented premises not exempt under ORS 307.120 and subject to assessment and taxation under this section which is located on property used as an airport and owned by and serving a municipality or port shall be separately assessed and taxed.
(3) Nothing contained in this section shall be construed as subjecting to assessment and taxation any publicly owned property described in subsection (1) of this section that is:
(a) Leased for student housing by a school or college to students attending such a school or college.
(b) Leased to or rented by persons, other than sublessees or subrenters, for agricultural or grazing purposes and for other than a cash rental or a percentage of the crop.
(c) Utilized by persons under a land use permit issued by the Department of Transportation for which the department’s use restrictions are such that only an administrative processing fee is able to be charged.
(d) County fairgrounds and the buildings thereon, in a county holding annual county fairs, managed by the county fair board under ORS 565.230, if utilized, in addition to county fair use, for any of the purposes described in ORS 565.230 (2), or for horse stalls or storage for recreational vehicles or farm machinery or equipment.
(e) The properties and grounds managed and operated by the State Fair Council under ORS chapter 565, if utilized, in addition to the purpose of holding the Oregon State Fair, for horse stalls or for storage for recreational vehicles or farm machinery or equipment.
(f) State property that is used by a public university listed in ORS 352.002 or the Oregon Health and Science University to provide parking for employees, students or visitors.
(g) Property of a housing authority created under ORS chapter 456 which is leased or rented to persons of lower income for housing pursuant to the public and governmental purposes of the housing authority. For purposes of this paragraph, "persons of lower income" has the meaning given that term in ORS 456.055.
(h) Property of any county or city, town or other municipal corporation or political subdivision of this state that is used for affordable housing or is leased or rented to persons of lower income for housing pursuant to the public and governmental purposes of the county or city, town or other municipal corporation or political subdivision of this state. For purposes of this paragraph, "affordable housing" and "persons of lower income" have the meanings given those terms in ORS 456.055. The exemption under this paragraph shall be granted upon compliance with ORS 307.162.
(i) Property of a health district if:
(A) The property is leased or rented for the purpose of providing facilities for health care practitioners practicing within the county; and
(B) The county is a frontier rural practice county under rules adopted by the Office of Rural Health.
(4) Property determined to be an eligible project for tax exemption under ORS 285C.600 to 285C.635 and 307.123 that was acquired with revenue bonds issued under ORS 285B.320 to 285B.371 and that is leased by this state, any institution or department thereof or any county, city, town or other municipal corporation or political subdivision of this state to an eligible applicant shall be assessed and taxed in accordance with ORS 307.123. The property’s continued eligibility for taxation and assessment under ORS 307.123 is not affected:
(a) If the eligible applicant retires the bonds prior to the original dates of maturity; or
(b) If any applicable lease or financial agreement is terminated prior to the original date of expiration.
(5) The provisions of law for liens and the payment and collection of taxes levied against real property of nonexempt ownerships shall apply to all real property subject to the provisions of this section. Taxes remaining unpaid upon the termination of a lease or other interest or estate less than a fee simple, shall remain a lien against the real or personal property.
(6) If the state enters into a lease of property with, or grants an interest or other estate less than a fee simple in property to, a person whose real property, if any, is taxable, then within 30 days after the date of the lease, or within 30 days after the date the interest or estate less than a fee simple is created, the state shall file a copy of the lease or other instrument creating or evidencing the interest or estate with the county assessor. This section applies notwithstanding that the property may otherwise be entitled to an exemption under this section, ORS 307.120 or as otherwise provided by law.

Structure 2021 Oregon Revised Statutes

2021 Oregon Revised Statutes

Volume : 08 - Revenue and Taxation

Chapter 307 - Property Subject to Taxation; Exemptions

Section 307.010 - Definitions of "land" and "real property" for state property tax laws; timber and mineral interests.

Section 307.020 - Definition of "intangible personal property" and "tangible personal property" for state property tax laws; inapplicability to centrally assessed persons.

Section 307.021 - Definition of "manufactured structure" for ORS chapters 305, 307, 308, 310 and 311.

Section 307.022 - Qualification for exemption of property of certain limited liability companies.

Section 307.030 - Property subject to assessment generally.

Section 307.032 - Maximum assessed value and assessed value of partially exempt property and specially assessed property.

Section 307.040 - Property of the United States; certain electricity transmission system property leased to United States.

Section 307.060 - Property of the United States held under lease or other interest less than fee; deduction for restricted use.

Section 307.090 - Property of the state, counties and other municipal corporations; payments in lieu of taxes on city-owned electric utility property.

Section 307.092 - Property of housing authority; exception.

Section 307.095 - State property rented for parking subject to ad valorem taxation; computation.

Section 307.107 - Property used for natural gas pipeline extension project.

Section 307.110 - Public property leased or rented by taxable owner; exceptions.

Section 307.112 - Property held under lease, sublease or lease-purchase by institution, organization or public body other than state.

Section 307.115 - Property of nonprofit corporations held for public parks or recreation purposes.

Section 307.118 - Wastewater and sewage treatment facilities.

Section 307.120 - Property owned or leased by municipalities, dock commissions, airport districts or ports; exception; payments in lieu of taxes to school districts.

Section 307.123 - Property of strategic investment program eligible projects; rules.

Section 307.130 - Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions.

Section 307.134 - Definition of fraternal organization.

Section 307.136 - Property of fraternal organizations.

Section 307.140 - Property of religious organizations; affordable housing.

Section 307.145 - Certain child care facilities, schools and student housing.

Section 307.147 - Senior services centers.

Section 307.150 - Property used for burial, cremation or alternative disposition.

Section 307.155 - When land exempt under ORS 97.660, 307.140 or 307.150 taxable; lien.

Section 307.157 - Cemetery or crematory land acquired by eleemosynary or charitable institution; potential additional taxes.

Section 307.158 - Continued exemption for former cemetery or crematory land used for exempt low income housing; application; disqualification; additional taxes.

Section 307.162 - Claiming exemption; late claims; notification of change to nonexempt use.

Section 307.166 - Property leased by exempt institution, organization or public body to another exempt institution, organization or public body.

Section 307.168 - State land under lease.

Section 307.175 - Alternative energy systems.

Section 307.181 - Land acquired or owned by Indian tribe.

Section 307.182 - Federal land used by recreation facility operators under permit.

Section 307.183 - Summer homes on federal land occupied under permit.

Section 307.184 - Summer homes on federal land occupied under lease.

Section 307.190 - Tangible personal property held for personal use; inapplicability to property required to be registered, floating homes, boathouses and manufactured structures.

Section 307.197 - Equipment used for certain emergencies in navigable waters.

Section 307.203 - Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds.

Section 307.210 - Property of nonprofit mutual or cooperative water associations; disqualification; application.

Section 307.242 - Property of nonprofit corporation providing housing to elderly persons; necessity of filing claim to secure exemption.

Section 307.243 - Property to which exemption applies.

Section 307.244 - Funded exemption; computation of rate of levy by county assessor; payments to county by department; proration.

Section 307.248 - Suspense account; fiscal year allocation; proration of payments.

Section 307.250 - Property of veterans or surviving spouses.

Section 307.260 - Claiming exemption; alternative procedure for surviving spouse.

Section 307.262 - Tax years for which exemption may be claimed upon receipt of federal certification of disability; procedure; refund.

Section 307.270 - Property to which exemption of ORS 307.250 applies.

Section 307.286 - Homestead exemption.

Section 307.289 - Claiming homestead exemption; alternative procedures following death of person qualifying for exemption.

Section 307.295 - Property of surviving spouses of certain public safety officers killed in line of duty; application.

Section 307.325 - Agricultural products in possession of farmer.

Section 307.330 - Commercial facilities under construction.

Section 307.340 - Filing proof for cancellation of assessment; abatement.

Section 307.370 - Property of nonprofit homes for elderly persons; limitation on lessee.

Section 307.375 - Type of corporation to which exemption under ORS 307.370 applicable.

Section 307.380 - Claiming exemption under ORS 307.370.

Section 307.394 - Farm machinery and equipment; personal property used in farm operations; limitation.

Section 307.397 - Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations.

Section 307.398 - Irrigation equipment.

Section 307.405 - Pollution control facilities; qualifications; expiration; revocation; limitations.

Section 307.420 - Filing claim and environmental certificate for exemption; annual statements of ownership.

Section 307.430 - Correction of assessment and tax rolls; termination of exemption.

Section 307.455 - Definitions for ORS 307.453 to 307.459; application; exemption; limitations.

Section 307.457 - Certification of eligibility of machinery and equipment; fees.

Section 307.458 - Local option to reduce exemption; delayed operative date of reduction; grandfathering; reversal; notice; minimum term.

Section 307.471 - Student housing exempt from school district taxes; application procedure; disqualification.

Section 307.475 - Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value.

Section 307.480 - Definitions for ORS 307.480 to 307.510.

Section 307.490 - Payments in lieu of taxes; disposition of moneys received.

Section 307.495 - Claiming exemption; verification of compliance with regulatory laws.

Section 307.512 - Filing deadline for certain housing-related exemption and special assessment programs.

Section 307.513 - Eligibility for exemption; duration and extensions; disqualification; additional taxes.

Section 307.515 - Definitions for ORS 307.515 to 307.523.

Section 307.517 - Criteria for exemption.

Section 307.518 - Alternative criteria for exemption.

Section 307.519 - Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523; exception; additional provisions.

Section 307.521 - Application for exemption; policies for considering applications.

Section 307.523 - Time for filing application; certification of exemption.

Section 307.527 - Ordinance or resolution approving or disapproving application; application fee.

Section 307.529 - Notice of proposed termination of exemption; grounds; terminating exemption.

Section 307.530 - Termination if property held for future development or other purpose; additional taxes.

Section 307.531 - Termination of exemption without notice; grounds; additional taxes.

Section 307.533 - Review; correction of tax rolls; payment of tax after exemption terminates.

Section 307.535 - Extension of deadline for completion; exception to imposition of additional taxes.

Section 307.540 - Definitions for ORS 307.540 to 307.548.

Section 307.541 - Nonprofit corporation low income housing; criteria for exemption.

Section 307.543 - Exemption limited to levy of governing body adopting ORS 307.540 to 307.548; exception; additional provisions.

Section 307.545 - Application for exemption.

Section 307.547 - Determination of eligibility; notice to county assessor.

Section 307.548 - Termination of exemption; additional taxes.

Section 307.555 - Property burdened by affordable housing covenant used for owner-occupied housing.

Section 307.558 - Termination of exemption for noncompliance; additional taxes.

Section 307.580 - Property of industry apprenticeship or training trust.

Section 307.600 - Legislative findings.

Section 307.603 - Definitions for ORS 307.600 to 307.637.

Section 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.

Section 307.612 - Duration of exemption; exclusions.

Section 307.618 - City or county findings required for approval.

Section 307.621 - Approval or denial of applications; city or county to state in writing reasons for denial of exemption; application fees.

Section 307.624 - Termination of exemption for failure to complete construction or noncompliance; notice.

Section 307.627 - Termination of exemption; additional taxes.

Section 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.

Section 307.637 - Deadlines for actions required for exemption.

Section 307.651 - Definitions for ORS 307.651 to 307.687.

Section 307.654 - Legislative findings.

Section 307.657 - Local government action to provide exemption.

Section 307.667 - Application for exemption.

Section 307.671 - Approval criteria.

Section 307.674 - Application, approval and denial procedures; filing with assessor; fee.

Section 307.677 - Extension of construction period; effect of destruction of property.

Section 307.681 - Termination of exemption for failure to meet requirements; procedures.

Section 307.684 - Immediate termination of exemption; additional taxes.

Section 307.687 - Review of denial of application; procedures following termination of exemption; correction of tax roll; additional taxes.

Section 307.804 - Rural health care facilities; claim procedures; duration of exemption.

Section 307.806 - Exemption limited to taxes of district adopting ORS 307.804; procedures.

Section 307.811 - Essential community provider long term care facilities.

Section 307.818 - Beach access sites; claim procedures.

Section 307.821 - Disqualification; additional taxes.

Section 307.824 - Findings and declarations.

Section 307.827 - Environmentally sensitive logging equipment.

Section 307.835 - Cargo containers.

Section 307.841 - Definitions for ORS 307.841 to 307.867.

Section 307.844 - Zone designation; local taxing district election to not participate in zone; notification of local taxing districts.

Section 307.854 - Acquisition, disposition and development of real property within zone.

Section 307.857 - Application for exemption; partial exemption computations; review; certification; fees.

Section 307.858 - Project certification requirements.

Section 307.861 - Monitoring of certified projects; decertification.

Section 307.864 - Partial property tax exemption.

Section 307.866 - Decertification of project; disqualification from exemption; additional taxes.

Section 307.867 - Termination of zone; effect of termination.

Section 307.870 - Definitions for ORS 307.870 to 307.890.

Section 307.872 - Heavy equipment rental tax; exemption from property tax; no maximum term; rulemaking authority.

Section 307.875 - Heavy equipment provider registration; records and statements; rules.

Section 307.878 - Collection of tax; quarterly returns; remittance of tax.

Section 307.880 - Refunds.

Section 307.883 - Taxes held in trust; warrant for delinquent taxes; enforcement procedures.

Section 307.885 - Applicability of other provisions of tax law.

Section 307.888 - Distribution of moneys received; certain information not confidential.

Section 307.890 - Exemption from disclosure; statutory conflict resolution.