(a)(A) All property within a single tax account, other than specially assessed property; and
(B) Specially assessed property.
(b) "Specially assessed property" means any portion of a property tax account that is subject to special assessment under a program codified in ORS chapter 308A or 321.
(2) If, during any tax year, any real or personal property is destroyed or damaged by fire or act of God, the property owner, as defined in ORS 308.146, may apply to the tax collector for proration of the taxes imposed on the property for the tax year. Application under this subsection for proration of taxes shall be made not later than the end of the tax year or 60 days following the date on which the property was destroyed or damaged, whichever is later. If the application is approved, the tax collector shall prorate the taxes imposed on the property in accordance with this section.
(3) Notwithstanding subsection (2) of this section, if the tax collector of a county that is included in the geographical area covered by a state of emergency declared by the Governor due to fire or act of God, or subject to actions taken under the authority of the Governor under ORS 476.510 to 476.610, knows or has reason to believe that property located in the county has been destroyed or damaged by the fire or act of God, the tax collector may prorate the taxes imposed on the property in accordance with this section.
(4) For property that is destroyed or damaged as described in subsection (2) or (3) of this section, the tax collector shall collect only one-twelfth of the taxes imposed on the property for the tax year, for each month during the tax year that preceded the month in which the property was destroyed or damaged.
(5)(a) For the month in which property as defined in subsection (1)(a)(A) of this section was destroyed or damaged, and for each succeeding month of the tax year, the tax collector shall collect that percentage of one-twelfth of the taxes imposed on such property that the real market value of the property after the destruction or damage bears to the real market value of the property before the destruction or damage as reflected in the last certified assessment roll. The county assessor shall advise the tax collector of the value percentage required under this paragraph.
(b) For the month in which specially assessed property was destroyed or damaged, and for each succeeding month of the tax year, the tax collector shall collect that percentage of one-twelfth of the taxes imposed on the specially assessed property that the lesser of the real market value or the assessed value of the specially assessed property after the destruction or damage bears to the assessed value of the specially assessed property before the destruction or damage. The county assessor shall advise the tax collector of the value percentage required under this paragraph.
(6) The tax collector shall cancel any taxes not to be collected under subsections (4) and (5) of this section.
(7) If proration under this section results in an overpayment of taxes paid, the amount of the overpayment shall be refunded in the manner prescribed in ORS 311.806.
(8) Property that is added to a property tax account to repair or replace property that was destroyed or damaged as described in subsection (2) or (3) of this section shall be considered to be new property or new improvements to property under ORS 308.153 for the assessment year in which the repairs or replacements are first taken into account.
(9) The Department of Revenue may adopt rules that establish procedures for the implementation of this section. [1971 c.497 §1; 1974 c.14 §1; 1975 c.778 §1; 1975 c.780 §20; 1981 c.804 §61; 1983 c.85 §1; 1991 c.459 §132a; 1997 c.541 §196; 1999 c.20 §1; 2003 c.655 §64; 2007 c.450 §2; 2015 c.31 §2; 2021 c.356 §1]
Note: Section 3, chapter 356, Oregon Laws 2021, provides:
Sec. 3. The amendments to ORS 308.425 and 311.806 by sections 1 and 2 of this 2021 Act apply to property tax years beginning on or after July 1, 2020. [2021 c.356 §3]
Note: Sections 1 and 2, chapter 580, Oregon Laws 2021, provide:
Sec. 1. (1) As used in this section:
(a) "Disruption of use" means the lack of any of the following for at least 30 continuous days, beginning on any day between September 1, 2020, and September 30, 2020:
(A) Access, due to road closures;
(B) Water service;
(C) Sanitation services;
(D) Electricity; or
(E) Telecommunication services.
(b) "Eligible county" means a county any part of which was included in the geographical area covered by the state of emergency declared by the Governor in response to the wildfires that occurred in this state between September 1, 2020, and September 30, 2020.
(c)(A) "Eligible property" means taxable real and personal property, including land, that is located within the boundaries of a wildfire map adopted in accordance with subsection (4) of this section.
(B) "Eligible property" does not mean property subject to assessment by the Department of Revenue under ORS 308.505 to 308.674.
(d) "Owner" means:
(A) In the case of real property, including land, the owner or purchaser under a recorded instrument of sale; or
(B) In the case of personal property, the person assessed, person in possession or owner.
(e) "Wildfire tax relief" means collection by the tax collector of one-sixth of the ad valorem property taxes imposed on eligible property for the property tax year beginning on July 1, 2020, and cancellation of the remainder of the taxes.
(2) The governing body of an eligible county, after consultation with the county assessor and county tax collector, may adopt an ordinance or resolution that directs the tax collector to grant wildfire tax relief to all eligible property that the tax collector knows has suffered a loss in real market value as a result of the wildfires. Wildfire tax relief under this subsection does not require an application from the owner.
(3)(a) An ordinance or resolution adopted pursuant to subsection (2) of this section may also direct the tax collector to grant wildfire tax relief to eligible property not described in subsection (2) of this section that suffered damage, or disruption of use, as a result of the wildfires.
(b) Wildfire tax relief under this subsection requires the owner of eligible property to file an application that demonstrates to the satisfaction of the tax collector the property’s eligibility for wildfire tax relief. An application must be filed before July 1, 2022, or an earlier date if the ordinance or resolution so provides.
(c) The ordinance or resolution shall set forth:
(A) The application forms and process; and
(B) Clear and objective standards for determining eligibility for wildfire tax relief under this subsection.
(d)(A) Eligible property that is the subject of an application approved by the tax collector in accordance with this subsection shall be granted wildfire tax relief.
(B) An owner whose application is rejected in accordance with this subsection may appeal the rejection to the governing body of the county. The governing body’s decision on appeal is final.
(4) An ordinance or resolution adopted pursuant to this section must include, as the product of a public process that includes an opportunity for public comment, a wildfire map, in any media or format, that:
(a) Establishes the boundaries within which wildfire tax relief may be granted under an ordinance or resolution adopted pursuant to this section; and
(b) Identifies the eligible property within the boundaries that is granted wildfire tax relief under subsection (2) of this section.
(5) An ordinance or resolution adopted pursuant to this section may apply retroactively but is not valid unless it becomes effective within 45 days following the effective date of this 2021 Act [September 25, 2021].
(6) If wildfire tax relief granted under this section results in an overpayment of taxes paid on eligible property, the amount of the overpayment determined under this section shall be refunded to the owner of the eligible property as if the owner were an applicant entitled to a refund under ORS 311.806 (1)(i) for the proration of taxes under ORS 308.425.
(7) It is the intent of the Legislative Assembly that this section and ORS 308.425 shall operate concurrently for the property tax year beginning on July 1, 2020. Accordingly, in applying this section, the provisions of this section shall supersede the provisions of ORS 308.425. The provisions of ORS 308.425 may be applied without reference to this section. [2021 c.580 §1]
Sec. 2. Section 1 of this 2021 Act is repealed on January 2, 2023. [2021 c.580 §2]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 308 - Assessment of Property for Taxation
Section 308.007 - Definitions.
Section 308.010 - Registered appraiser requirements; revocation; continuing education; rules.
Section 308.015 - Alternate qualifications for registered appraisers.
Section 308.105 - Personal property.
Section 308.125 - Undivided interest; assessment; ownership of less than one forty-eighth interest.
Section 308.142 - "Property" and "property tax account" defined.
Section 308.149 - Definitions for ORS 308.149 to 308.166.
Section 308.153 - New property and new improvements to property.
Section 308.162 - Property tax account modifications.
Section 308.205 - Real market value defined; rules.
Section 308.207 - Computation of real market value for taxing or bonding limitations.
Section 308.212 - Requirement for property owner to file address.
Section 308.215 - Contents of assessment roll; rules.
Section 308.217 - Form of assessment and tax rolls; obtaining descriptions of property.
Section 308.219 - Assessment and tax rolls; preparation; contents; availability to public; rules.
Section 308.225 - Boundary changes; procedure.
Section 308.233 - Use of sales data for physical appraisal.
Section 308.235 - Valuation of real property.
Section 308.245 - Maps; taxpayers’ index.
Section 308.275 - Use of reproduction cost or prices and costs in determining assessed values.
Section 308.320 - Oath of assessor upon completion of assessment roll.
Section 308.330 - Duty of assessor to assess properly.
Section 308.408 - "Industrial plant" defined.
Section 308.411 - Appraisal and real market valuation of industrial plants; rules.
Section 308.412 - Effect of election to exclude income approach to value under prior law.
Section 308.413 - Confidential information furnished under ORS 308.411; exception; rules.
Section 308.450 - Definitions for ORS 308.450 to 308.481.
Section 308.457 - Determining boundaries of distressed areas; rules; limitation.
Section 308.462 - Qualifications for limited assessment.
Section 308.490 - Determining value of homes for elderly persons.
Section 308.505 - Definitions for ORS 308.505 to 308.674.
Section 308.510 - Real and personal property classified for ORS 308.505 to 308.674.
Section 308.515 - Department to make annual assessment of designated utilities and companies.
Section 308.516 - Certain exceptions to ORS 308.515.
Section 308.517 - To whom property assessed; certain property not to be assessed.
Section 308.519 - Local assessment of data center property.
Section 308.524 - Companies to file statements.
Section 308.525 - Contents of statement.
Section 308.550 - Valuing property of company operating both within and without state.
Section 308.560 - Assessment roll; description of property; effect of mistake.
Section 308.565 - Apportionment of assessment among counties.
Section 308.570 - Determining value per mile of main and branch lines of companies using rail lines.
Section 308.582 - Notice of tentative assessment.
Section 308.584 - Request for conference to modify tentative assessment; appeal.
Section 308.590 - Review and correction of tentative assessment roll; apportionment to county.
Section 308.605 - Entry of corrections and changes; record of meetings.
Section 308.624 - Correction of certified roll.
Section 308.628 - Omitted property subject to assessment.
Section 308.632 - Notice of intention to add omitted property to assessment roll.
Section 308.636 - Correction of assessment roll to reflect omitted property; appeal.
Section 308.665 - Railroad car exemption.
Section 308.671 - Elective exemption of certain communication-related property.
Section 308.701 - Definitions for ORS 308.701 to 308.724.
Section 308.707 - Valuation of multiunit rental property subject to special assessment.
Section 308.807 - Amount of tax.
Section 308.810 - Association to file statement; payment of tax.
Section 308.815 - Examination of return by department; distribution of tax.
Section 308.820 - Tax as a lien; delinquency date; action to collect.
Section 308.865 - Notice and payment of taxes before movement of mobile modular unit.
Section 308.866 - Definition of "mobile modular unit"; statement of value; receipt.