2021 Oregon Revised Statutes
Chapter 307 - Property Subject to Taxation; Exemptions
Section 307.162 - Claiming exemption; late claims; notification of change to nonexempt use.


(A) List all real property claimed to be exempt and show the purpose for which the real property is used; and
(B) Cite the statutes under which exemption for personal property is claimed.
(b)(A) Notwithstanding paragraph (a) of this subsection, a claim for an initial year of exemption under ORS 307.140 (4) must be filed with the Department of Revenue.
(B) If the ownership of all property, other than property described in ORS 307.110 (3)(h), 307.140 (4) or 307.555, included in the claim filed with the county assessor for a prior year remains unchanged, a new claim is not required.
(c) When the property designated in the claim for exemption is acquired after March 1 and before July 1, the claim for that year must be filed within 30 days from the date of acquisition of the property.
(2)(a) Notwithstanding subsection (1) of this section, a claim may be filed under this section for the current tax year:
(A) On or before December 31 of the tax year, if the claim is accompanied by a late filing fee of the greater of $200, or one-tenth of one percent of the real market value as of the most recent assessment date of the property to which the claim pertains.
(B) On or before April 1 of the tax year, if the claim is accompanied by a late filing fee of $200 and the claimant demonstrates good and sufficient cause for failing to file a timely claim, is a first-time filer or is a public entity described in ORS 307.090.
(b)(A) Notwithstanding subsection (1) of this section, a claimant that demonstrates good and sufficient cause for failing to file a timely claim, is a first-time filer or is a public entity described in ORS 307.090 may file a claim under this section for the five tax years prior to the current tax year:
(i) Within 60 days after the date on which the county assessor mails notice of additional taxes owing under ORS 311.206 for the property to which the claim filed under this subparagraph pertains; or
(ii) At any time if no notice is mailed.
(B) A claim filed under this paragraph must be accompanied by a late filing fee of the greater of $200, or one-tenth of one percent of the real market value as of the most recent assessment date of the property to which the claim pertains, multiplied by the number of prior tax years for which exemption is claimed.
(c) If a claim filed under this subsection is not accompanied by the late filing fee or if the late filing fee is not otherwise paid, an exemption may not be allowed for the tax years sought by the claim. A claim may be filed under this subsection notwithstanding that there are no grounds for hardship as required for late filing under ORS 307.475.
(d) The value of the property used to determine the late filing fee under this subsection and the determination of the county assessor relative to a claim of good and sufficient cause are appealable in the same manner as other acts of the county assessor.
(e) A late filing fee collected under this subsection must be deposited in the county general fund.
(3)(a) In a claim for exemption of property described in ORS 307.110 (3)(h), the county or city, town or other municipal corporation or political subdivision of this state that is filing the claim must substantiate that the property is used for affordable housing or that it is leased or rented to persons of lower income, as applicable.
(b) A claim filed under this subsection must be filed annually on a form prescribed by the Department of Revenue.
(4) As used in this section:
(a) "First-time filer" means a claimant that:
(A) Has never filed a claim for the property that is the subject of the current claim; and
(B) Did not receive notice from the county assessor on or before December 1 of the tax year for which exemption is claimed regarding the potential property tax liability of the property.
(b)(A) "Good and sufficient cause" means an extraordinary circumstance beyond the control of the taxpayer or the taxpayer’s agent or representative that causes the failure to file a timely claim.
(B) "Good and sufficient cause" does not include hardship, reliance on misleading information unless the information is provided by an authorized tax official in the course of the official’s duties, lack of knowledge, oversight or inadvertence.
(c) "Ownership" means legal and equitable title.
(5)(a) Notwithstanding subsection (1) of this section, if an institution or organization owns property that is exempt from taxation under a provision of law listed in subsection (1) of this section and fails to file a timely claim for exemption under subsection (1) of this section for additions or improvements to the exempt property, the additions or improvements may nevertheless qualify for exemption.
(b) The organization must file a claim for exemption with the county assessor to have the additions or improvements to the exempt property be exempt from taxation. The claim must:
(A) Describe the additions or improvements to the exempt property;
(B) Describe the current use of the property that is the subject of the application;
(C) Identify the tax year and any preceding tax years for which the exemption is sought;
(D) Contain any other information required by the department; and
(E) Be accompanied by a late filing fee equal to the product of the number of tax years for which exemption is sought multiplied by the greater of $200 or one-tenth of one percent of the real market value as of the most recent assessment date of the property that is the subject of the claim.
(c) Upon the county assessor’s receipt of a completed claim and late filing fee, the assessor shall determine for each tax year for which exemption is sought whether the additions or improvements that are the subject of the claim would have qualified for exemption had a timely claim been filed under subsection (1) of this section. Any property that would have qualified for exemption had a timely claim been filed under subsection (1) of this section is exempt from taxation for each tax year for which the property would have qualified.
(d) A claim for exemption under this subsection may be filed only for tax years for which the time for filing a claim under subsections (1) and (2)(a) of this section has expired. A claim filed under this subsection, however, may serve as the claim required under subsection (1) of this section for the current tax year.
(e) A late filing fee collected under this subsection must be deposited in the county general fund.
(6) For each tax year for which an exemption granted pursuant to subsection (2) or (5) of this section applies:
(a) Any tax, or interest attributable thereto, that was paid with respect to the property that is declared exempt from taxation must be refunded. Refunds must be made without interest from the unsegregated tax collections account established under ORS 311.385.
(b) Any tax, or interest attributable thereto, that remains unpaid as of the date the exemption is granted must be abated.
(7) If an institution, organization or person owns property that is exempt from taxation under a provision of law listed in subsection (1) of this section and changes the use of the property to a use that would not entitle the property to exemption from taxation, the institution or organization must notify the county assessor of the change to a taxable use within 30 days. [Formerly 307.170; 1967 c.51 §1; 1967 s.s. c.9 §4; 1969 c.237 §1; 1977 c.478 §2; 1977 c.884 §33; 1985 c.613 §3; 1987 c.574 §1; 1987 c.756 §7; 1991 c.459 §44; 1993 c.18 §68; 1993 c.19 §4; 1993 c.777 §5; 1995 c.79 §120; 1995 c.513 §2; 1997 c.485 §3; 1997 c.541 §106; 1999 c.398 §9; 1999 c.579 §1; 2009 c.455 §3; 2009 c.626 §2a; 2011 c.655 §2; 2012 c.42 §3; 2013 c.193 §26; 2013 c.386 §2; 2015 c.520 §2; 2021 c.446 §2; 2021 c.466 §3]

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.