2021 Oregon Revised Statutes
Chapter 307 - Property Subject to Taxation; Exemptions
Section 307.181 - Land acquired or owned by Indian tribe.


(A) The land is located within the ancient tribal boundaries of the tribe; and
(B) Acquisition of the land by the United States in trust status has been requested or is in process.
(b) The exemption granted under this subsection ceases if the federal government enters a final administrative determination denying the request for acquisition of the land in trust status and:
(A) The deadlines for all available federal administrative appeals and federal judicial review expire with no appeal or review initiated; or
(B) All federal administrative and judicial proceedings arising from or related to the request for or process of acquisition of the land in trust status that have been initiated are completed without overturning the administrative denial of the request.
(2)(a) Regardless of ownership, permanent improvements are exempt from state and local property taxes and fees, charges and assessments related to property taxation if the improvements are located on land that is owned by the United States and held in trust pursuant to federal law for:
(A) A federally recognized Indian tribe; or
(B) An individual member of a federally recognized Indian tribe.
(b) The exemption granted under this subsection does not apply to property assessable under ORS 308.505 to 308.674.
(3)(a) Notwithstanding subsection (1) of this section, property that is owned exclusively by an eligible Indian tribe or by an entity wholly owned by an eligible Indian tribe, or a portion of the property, is exempt from taxation if the property, or the portion of the property, respectively, is used exclusively for government services.
(b) Property described in paragraph (a) of this subsection that may be exempt from taxation as property used exclusively for low income rental housing includes, without limitation, property that:
(A) Is held under lease or a lease purchase agreement by an eligible Indian tribe;
(B)(i) Is the property of a partnership, nonprofit corporation or limited liability company of which an eligible Indian tribe is a general partner, limited partner, director, member, manager or general manager; and
(ii) Is leased or rented to low income persons for housing purposes; or
(C) Is used exclusively for an activity that qualifies as an affordable housing activity under 25 U.S.C. 4132.
(c) Property described in paragraph (a) of this subsection may not be exempt from taxation as property that is used exclusively for low income rental housing unless:
(A) All agreements necessary for the construction and operation of the property as low income rental housing are executed before July 1, 2017;
(B) For purposes of ORS 307.540 to 307.548, the requirements of ORS 307.543 have been satisfied;
(C) The property is offered for rent or is held for the purpose of developing low income rental housing;
(D) If occupied, the property is occupied solely by low income persons; and
(E) The property is located in a county in which more than 10 percent of the enrolled members of the eligible Indian tribe reside.
(4) As used in this section:
(a) "Eligible Indian tribe" means the Burns Paiute Tribe, the Confederated Tribes of Coos, Lower Umpqua and Siuslaw Indians, the Confederated Tribes of the Grand Ronde Community of Oregon, the Confederated Tribes of Siletz Indians of Oregon, the Confederated Tribes of the Umatilla Indian Reservation, the Confederated Tribes of Warm Springs Reservation of Oregon, the Coquille Indian Tribe, the Cow Creek Band of Umpqua Tribe of Indians or the Klamath Tribes.
(b) "Government services" means services provided by an eligible Indian tribe that:
(A) Are equivalent to services that a state or local government or the federal government customarily provides to its citizens;
(B) Are related to:
(i) Tribal administration;
(ii) Tribal facilities or tribal health facilities;
(iii) Elementary or secondary education or higher education, including community colleges;
(iv) Transportation;
(v) Fire or police;
(vi) Low income rental housing;
(vii) Utility services provided to an Indian reservation or to land held in trust by the United States for the benefit of an eligible Indian tribe; or
(viii) Cemeteries; and
(C) Other than government services related to the uses of property described in subsection (3)(c) of this section, do not generate income.
(c) "Low income":
(A) Means income at or below 60 percent of the area median income as determined by the Oregon Housing Stability Council based on information from the United States Department of Housing and Urban Development.
(B) For purposes of projects undertaken pursuant to the Native American Housing Assistance and Self-Determination Act of 1996 (P.L. 104-330), includes income that qualifies under 24 C.F.R. 5.609.
(d) "Permanent improvements" means "real property" as defined in ORS 307.010 (1)(b)(B).
(e) "Utility services" means services related to sanitation, sewer, storm drainage and water. [1993 c.266 §2; 1995 c.748 §3; 2001 c.753 §29; 2009 c.453 §1; 2012 c.42 §§1,5; 2015 c.65 §§1,2; 2015 c.180 §§42,43]
Note: Sections 4 and 7, chapter 42, Oregon Laws 2012, provide:
Sec. 4. (1) On or before January 1 of each year, an eligible Indian tribe as defined in ORS 307.181 that is granted tax exemption for property, or a portion of property, used exclusively for low income rental housing under ORS 307.181 (3) shall submit a report to the Commission on Indian Services.
(2) The report required under subsection (1) of this section must include:
(a) For each property, or portion of property, the value of the property tax exemption granted under ORS 307.181 (3) for the current property tax year as provided to the tribe by the assessor of the county in which the property is located; and
(b) The percentage of the current occupants of each property who are members of an eligible Indian tribe as defined in ORS 307.181. [2012 c.42 §4]
Sec. 7. (1) It is the intention of the amendments to ORS 307.181 by section 5 of this 2012 Act to eliminate the property tax exemption for low income rental housing projects created by the amendments to ORS 307.181 by section 1 of this 2012 Act, only with respect to projects for which all agreements necessary for the construction and operation of the property as low income rental housing are not executed before July 1, 2017.
(2) Projects for which all agreements necessary for the construction and operation of the property as low income rental housing are executed before July 1, 2017, remain eligible on and after July 1, 2017, for the property tax exemption for low income rental housing created by the amendments to ORS 307.181 by section 1 of this 2012 Act. [2012 c.42 §7]

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.