(a) "Art museum" means a nonprofit corporation organized to display works of art to the public.
(b) "Nonprofit corporation" means a corporation that:
(A) Is organized not for profit, pursuant to ORS chapter 65 or any predecessor of ORS chapter 65; or
(B) Is organized and operated as described under section 501(c) of the Internal Revenue Code as defined in ORS 305.842.
(c) "Rehabilitation facility" means a facility defined in ORS 344.710 or a facility that provides individuals who have physical, mental or emotional disabilities with occupational rehabilitation activities of an educational or therapeutic nature, even if remuneration is received by the individual.
(d) "Volunteer fire department" means a nonprofit corporation organized to provide fire protection services in a specific response area.
(e) "Welfare program" means a program to provide food, shelter, clothing or health care, including dental service, to needy persons without charge.
(2) Upon compliance with ORS 307.162, the following property owned or being purchased by art museums, volunteer fire departments, or incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation:
(a) Except as provided in ORS 748.414, only real or personal property, or a proportion of the property, that is actually and exclusively occupied or used in the literary, benevolent, charitable or scientific work carried on by such institutions.
(b) Parking lots used for parking or any other use as long as that parking or other use is permitted without charge for no fewer than 355 days during the tax year.
(c) All real or personal property of a rehabilitation facility or any retail outlet of the facility, including inventory.
(d) All real and personal property of a retail store dealing exclusively in donated inventory, if the inventory is distributed without cost as part of a welfare program or where the proceeds of the sale of any inventory sold to the general public are used to support a welfare program.
(e) All real and personal property of a retail store if:
(A) The retail store deals on a regular basis in inventory at least one-half of which is donated and consigned;
(B) The individuals who operate the retail store are all individuals who work as volunteers; and
(C) The inventory is either distributed without charge as part of a welfare program, or sold to the general public and the sales proceeds used exclusively to support a welfare program.
(f) The real and personal property of an art museum that is used in conjunction with the public display of works of art or used to educate the public about art, but not including any portion of the art museum’s real or personal property that is used to sell, or hold out for sale, works of art, reproductions of works of art or other items to be sold to the public.
(g) All real and personal property of a volunteer fire department that is used in conjunction with services and activities for providing fire protection to all residents within a fire response area.
(h) All real and personal property, including inventory, of a retail store owned by a nonprofit corporation if:
(A) The retail store deals exclusively in donated inventory; and
(B) Proceeds of the retail store sales are used to support a not-for-profit housing program whose purpose is to:
(i) Acquire property and construct housing for resale to individuals at or below the cost of acquisition and construction; and
(ii) Provide loans bearing no interest to individuals purchasing housing through the program.
(i) All real and personal property, including inventory, of a retail store owned by a nonprofit corporation if:
(A) The retail store deals exclusively in donated inventory;
(B) The retail store operates with substantial support from volunteers; and
(C) All net proceeds of the retail store sales are donated:
(i) To a nonprofit corporation that provides animal rescue services;
(ii) To a manufacturer or provider of goods or services in return for which an entity described in sub-subparagraph (i) of this subparagraph receives an equivalent value of goods or services from the manufacturer or provider;
(iii) To an entity that provides spaying and neutering services for pets of individuals residing in households with an annual household income at or below 80 percent of the area median income; or
(iv) For the purpose of aiding domesticated animals, regardless of whether the animals are in the custody of the county shelter, in furtherance of the purpose for which the nonprofit corporation was organized.
(3) An art museum or institution shall not be deprived of an exemption under this section solely because its primary source of funding is from one or more governmental entities.
(4) An institution shall not be deprived of an exemption under this section because its purpose or the use of its property is not limited to relieving pain, alleviating disease or removing constraints. [Amended by 1955 c.576 §1; 1959 c.207 §1; 1969 c.342 §1; 1971 c.605 §1; 1974 c.52 §3; 1979 c.688 §1; 1987 c.391 §1; 1987 c.490 §49; 1989 c.224 §50; 1991 c.93 §4; 1993 c.655 §3; 1995 c.470 §4; 1997 c.599 §1; 1999 c.90 §31; 1999 c.773 §1; 2001 c.660 §26; 2003 c.77 §4; 2005 c.832 §16; 2007 c.70 §75; 2007 c.614 §4a; 2007 c.694 §1; 2008 c.45 §4; 2009 c.5 §14; 2009 c.909 §14; 2010 c.82 §14; 2011 c.7 §14; 2012 c.31 §14; 2013 c.377 §14; 2014 c.52 §16; 2015 c.701 §§46,48; 2017 c.686 §§1,2]
Note: Sections 1 and 2, chapter 7, Oregon Laws 2014, provide:
Sec. 1. (1) For purposes of ORS 307.130 (2)(a), real or personal property of a nonprofit corporation is actually and exclusively occupied or used in the benevolent or charitable work carried on by the nonprofit corporation, and is exempt from ad valorem property taxation, if, for the tax year beginning on July 1, 2012, the property was actually:
(a) Offered, occupied or used as low-income housing; and
(b) Granted exemption under ORS 307.130 (2)(a) by the county in which the property is located.
(2) The exemption provided under subsection (1) of this section continues until the end of the earliest tax year in which the property described in subsection (1) of this section:
(a) Is no longer actually offered, occupied or used as low-income housing;
(b) Changes ownership other than by sale or transfer to a nonprofit corporation under whose ownership the property continues to be offered, occupied or used as low-income housing; or
(c) Is leased in its entirety by the nonprofit corporation claiming the exemption, other than by leases for occupancy of individual units as low-income housing. [2014 c.7 §1]
Sec. 2. (1) Section 1, chapter 7, Oregon Laws 2014, applies to property tax years beginning on or after July 1, 2012.
(2) The exemption provided under section 1, chapter 7, Oregon Laws 2014, may not be granted for tax years beginning on or after July 1, 2028. [2014 c.7 §2; 2016 c.40 §1; 2021 c.455 §1]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 307 - Property Subject to Taxation; Exemptions
Section 307.022 - Qualification for exemption of property of certain limited liability companies.
Section 307.030 - Property subject to assessment generally.
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 307.115 - Property of nonprofit corporations held for public parks or recreation purposes.
Section 307.118 - Wastewater and sewage treatment facilities.
Section 307.123 - Property of strategic investment program eligible projects; rules.
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 307.162 - Claiming exemption; late claims; notification of change to nonexempt use.
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 307.197 - Equipment used for certain emergencies in navigable waters.
Section 307.243 - Property to which exemption applies.
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 307.270 - Property to which exemption of ORS 307.250 applies.
Section 307.286 - Homestead exemption.
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 307.398 - Irrigation equipment.
Section 307.405 - Pollution control facilities; qualifications; expiration; revocation; limitations.
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 307.480 - 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 307.515 - Definitions for ORS 307.515 to 307.523.
Section 307.517 - Criteria for exemption.
Section 307.518 - Alternative criteria for exemption.
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 307.531 - 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 307.545 - 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 307.612 - Duration of exemption; exclusions.
Section 307.618 - City or county findings required for approval.
Section 307.627 - Termination of exemption; additional taxes.
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 307.804 - 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 307.854 - Acquisition, disposition and development of real property within zone.
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 307.875 - Heavy equipment provider registration; records and statements; rules.
Section 307.878 - Collection of tax; quarterly returns; remittance of tax.
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.