2021 Oregon Revised Statutes
Chapter 308 - Assessment of Property for Taxation
Section 308.425 - Proration of taxes after destruction or damage; specially assessed property; cancellation of taxes; refunds; treatment of repairs; rules.


(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

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 308.030 - Penalty for failure to file certain statements within time limits; notice; waiver or reduction of penalty; rules.

Section 308.057 - Continuing education of county assessors required; effect of failure to comply; appointment of special assessor.

Section 308.062 - Action by department when appraisals not being conducted as provided by law; reimbursement of department costs.

Section 308.105 - Personal property.

Section 308.115 - Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax; exception for actively mined interests; separately owned improvements separately assessed.

Section 308.125 - Undivided interest; assessment; ownership of less than one forty-eighth interest.

Section 308.135 - Trustee or personal representative separately assessed; valuation of property held as representative.

Section 308.142 - "Property" and "property tax account" defined.

Section 308.146 - Determination of maximum assessed value and assessed value; reduction in maximum assessed value following property destruction; effect of conservation or highway scenic preservation easement.

Section 308.149 - Definitions for ORS 308.149 to 308.166.

Section 308.151 - Certain cities authorized to define "area" as city by ordinance or resolution; supermajority required; software costs withheld from property taxes.

Section 308.153 - New property and new improvements to property.

Section 308.156 - Subdivision or partition; rezoning; omitted property; disqualification from exemption, partial exemption or special assessment; rules.

Section 308.162 - Property tax account modifications.

Section 308.166 - Ordering provisions when property is subject to multiple special determinations of value.

Section 308.205 - Real market value defined; rules.

Section 308.207 - Computation of real market value for taxing or bonding limitations.

Section 308.210 - Assessing property; record as assessment roll; changes in ownership or description of real property and manufactured structures assessed as personal property.

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 308.236 - Land values to reflect presence of roads; roads not assessed; exception for certain timber roads.

Section 308.240 - Description of real property; assessment to "unknown owners"; mistake or omission in owner’s name; error in description of property.

Section 308.242 - Assessor’s authority to change roll after September 25 limited; when changes permitted; stipulations.

Section 308.245 - Maps; taxpayers’ index.

Section 308.250 - Valuation and assessment of personal property; property not subject to taxation in certain cases; annual notice authorized; form attesting no change in property; indexing.

Section 308.256 - Assessment, taxation and exemption of watercraft and materials of shipyards, ship repair facilities and offshore drilling rigs.

Section 308.260 - Watercraft used for reduction or processing of deep-sea fish; machinery and equipment; assessment; taxation.

Section 308.275 - Use of reproduction cost or prices and costs in determining assessed values.

Section 308.290 - Returns; personal property; exception; real property; combined real and personal returns for industrial property; confidentiality and disclosure; lessor-lessee elections; rules.

Section 308.295 - Penalties for failure to file real property or combined return on time; notice; waiver of penalty.

Section 308.296 - Penalty for failure to file return reporting only personal property; notice; waiver of penalty.

Section 308.300 - Penalty for neglecting to file real property or combined return with intent to evade taxation.

Section 308.316 - Examining witnesses, books and records; reference of matter to department upon failure to produce records or testify.

Section 308.320 - Oath of assessor upon completion of assessment roll.

Section 308.330 - Duty of assessor to assess properly.

Section 308.335 - Department testing work of county assessors; supplementing assessment list; special assessor.

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 308.425 - Proration of taxes after destruction or damage; specially assessed property; cancellation of taxes; refunds; treatment of repairs; rules.

Section 308.450 - Definitions for ORS 308.450 to 308.481.

Section 308.456 - Application of ORS 308.450 to 308.481; standards for processing certificate applications.

Section 308.457 - Determining boundaries of distressed areas; rules; limitation.

Section 308.459 - Valuation of rehabilitated property not to be increased; effect of filing date of certificate.

Section 308.462 - Qualifications for limited assessment.

Section 308.466 - Processing applications for limited assessment; issuance of certificate; judicial review of application denial.

Section 308.471 - Owner to file statement with governing body when rehabilitation project finished; disqualification of property; judicial review of disqualification determination.

Section 308.474 - Owner to file annual statement regarding rental property transactions if agreement filed under ORS 308.462 (2).

Section 308.477 - Termination of limited assessment for incomplete construction or noncompliance; appeal; revaluation; tax liability.

Section 308.479 - Termination of limited assessment for change of use; additional taxes; circumstances when additional taxes not imposed.

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 308.521 - Property of cooperative providing steam or hot water heat by combustion of biomass exempt.

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 308.558 - Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers.

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 308.580 - Department to review and correct tentative assessment roll; interested persons may appear.

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 308.621 - When assessment complete; certifying to assessors; apportioning by assessor; levy and collection of taxes.

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 308.640 - Assessment and taxation of personal property of small private railcar companies; apportionment to counties.

Section 308.665 - Railroad car exemption.

Section 308.671 - Elective exemption of certain communication-related property.

Section 308.674 - Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property; limitations; exclusivity.

Section 308.701 - Definitions for ORS 308.701 to 308.724.

Section 308.707 - Valuation of multiunit rental property subject to special assessment.

Section 308.709 - Application procedure; due dates; late filing; fee; assessor determination; appeals.

Section 308.712 - Methods to determine specially assessed value; election by owner; procedure; rules; fee.

Section 308.714 - Disqualification; notification requirements; penalties; rules; reapplication; new property or new improvements.

Section 308.805 - Mutual and cooperative electric distribution systems subject to tax on gross earnings.

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.

Section 308.875 - Manufactured structures classified as real or personal property; effect of classification on other transactions.

Section 308.880 - Travel or special use trailer eligible for ad valorem taxation upon application of owner.

Section 308.990 - Penalties.