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Section 307.010 - Definitions of "land" and "real property" for state property tax laws; timber and mineral interests. - (a) "Land" means land in its natural state. For purposes...
Section 307.020 - Definition of "intangible personal property" and "tangible personal property" for state property tax laws; inapplicability to centrally assessed persons. - (a) "Intangible personal property" or "intangibles" includes but is not...
Section 307.021 - Definition of "manufactured structure" for ORS chapters 305, 307, 308, 310 and 311. - (1) A manufactured dwelling as defined in ORS 446.003; (2)...
Section 307.022 - Qualification for exemption of property of certain limited liability companies. - (1) If the limited liability company is wholly owned by...
Section 307.030 - Property subject to assessment generally. - (2) Except as provided in ORS 308.505 to 308.674, intangible...
Section 307.032 - Maximum assessed value and assessed value of partially exempt property and specially assessed property. - (a) The maximum assessed value: (A) For the first tax...
Section 307.040 - Property of the United States; certain electricity transmission system property leased to United States. - (2) Except as provided in ORS 307.050, 307.060, 307.070 and...
Section 307.060 - Property of the United States held under lease or other interest less than fee; deduction for restricted use. - (1) In immediate use and occupation by the political body;...
Section 307.090 - Property of the state, counties and other municipal corporations; payments in lieu of taxes on city-owned electric utility property. - (2) Any city may agree with any school district to...
Section 307.092 - Property of housing authority; exception. - (a) Property that is held under lease or lease purchase...
Section 307.095 - State property rented for parking subject to ad valorem taxation; computation. - (2) The real market value of such portion shall be...
Section 307.107 - Property used for natural gas pipeline extension project. - (a) The project receives or has received moneys from the...
Section 307.110 - Public property leased or rented by taxable owner; exceptions. - (2) Each leased or rented premises not exempt under ORS...
Section 307.112 - Property held under lease, sublease or lease-purchase by institution, organization or public body other than state. - (a) The property is used by the lessee or, if...
Section 307.115 - Property of nonprofit corporations held for public parks or recreation purposes. - (a) The real or personal property, or proportion thereof, as...
Section 307.118 - Wastewater and sewage treatment facilities. - (1) Owned by a nonprofit corporation that was in existence...
Section 307.120 - Property owned or leased by municipalities, dock commissions, airport districts or ports; exception; payments in lieu of taxes to school districts. - (a) Leased, subleased, rented or preferentially assigned for the purpose...
Section 307.123 - Property of strategic investment program eligible projects; rules. - (2)(a) The following portions of the real market value of...
Section 307.130 - Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions. - (a) "Art museum" means a nonprofit corporation organized to display...
Section 307.134 - Definition of fraternal organization. - (a) Organized as a corporation not for profit under the...
Section 307.136 - Property of fraternal organizations. - (1) All the real or personal property, or portion thereof,...
Section 307.140 - Property of religious organizations; affordable housing. - (1) All houses of public worship and other additional buildings...
Section 307.145 - Certain child care facilities, schools and student housing. - (2) Property described in subsection (1) of this section which...
Section 307.147 - Senior services centers. - (a) "Nonprofit corporation" means a corporation that: (A) Is organized...
Section 307.150 - Property used for burial, cremation or alternative disposition. - (a) Burial grounds, tombs and rights of burial, and lands...
Section 307.155 - When land exempt under ORS 97.660, 307.140 or 307.150 taxable; lien. - (2) There shall be added to the next general property...
Section 307.157 - Cemetery or crematory land acquired by eleemosynary or charitable institution; potential additional taxes. - (a) As of the date the land ceases to be...
Section 307.158 - Continued exemption for former cemetery or crematory land used for exempt low income housing; application; disqualification; additional taxes. - (a) As of the date of sale or other transfer...
Section 307.162 - Claiming exemption; late claims; notification of change to nonexempt use. - (A) List all real property claimed to be exempt and...
Section 307.166 - Property leased by exempt institution, organization or public body to another exempt institution, organization or public body. - (2) Except as provided in subsection (4) of this section,...
Section 307.168 - State land under lease. - (2) As used in this section "land" means the land...
Section 307.175 - Alternative energy systems. - (2) An alternative energy system is exempt from ad valorem...
Section 307.181 - Land acquired or owned by Indian tribe. - (A) The land is located within the ancient tribal boundaries...
Section 307.182 - Federal land used by recreation facility operators under permit. - Note: Section 4, chapter 405, Oregon Laws 1981, provides: Sec....
Section 307.183 - Summer homes on federal land occupied under permit. - Note: See second note under 307.182.
Section 307.184 - Summer homes on federal land occupied under lease. - Note: See second note under 307.182.
Section 307.190 - Tangible personal property held for personal use; inapplicability to property required to be registered, floating homes, boathouses and manufactured structures. - (2) The exemption provided in subsection (1) of this section...
Section 307.197 - Equipment used for certain emergencies in navigable waters. - (1) Acquired or used primarily for the purposes of responding...
Section 307.203 - Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds. - (1) A city or county governing body has authorized a...
Section 307.210 - Property of nonprofit mutual or cooperative water associations; disqualification; application. - (2) The property described in subsection (1) of this section...
Section 307.242 - Property of nonprofit corporation providing housing to elderly persons; necessity of filing claim to secure exemption. - (a) Section 202 of Title II of the National Housing...
Section 307.243 - Property to which exemption applies. - (b) The exemption allowed by ORS 307.242 (1)(e) shall apply...
Section 307.244 - Funded exemption; computation of rate of levy by county assessor; payments to county by department; proration. - (2) Not later than November 15, the Department of Revenue...
Section 307.248 - Suspense account; fiscal year allocation; proration of payments. - (2) Of the total amount transferred to the suspense account...
Section 307.250 - Property of veterans or surviving spouses. - (2) Upon compliance with ORS 307.260, there shall be exempt...
Section 307.260 - Claiming exemption; alternative procedure for surviving spouse. - (b) A claim need not be filed under this section...
Section 307.262 - Tax years for which exemption may be claimed upon receipt of federal certification of disability; procedure; refund. - (2) A veteran seeking to obtain an exemption under ORS...
Section 307.270 - Property to which exemption of ORS 307.250 applies. - (2) For each qualified veteran or surviving spouse only one...
Section 307.286 - Homestead exemption. - (a) Serving in the Oregon National Guard, military reserve forces...
Section 307.289 - Claiming homestead exemption; alternative procedures following death of person qualifying for exemption. - (2) The claim shall set out the basis of the...
Section 307.295 - Property of surviving spouses of certain public safety officers killed in line of duty; application. - (a) "Fire service professional," "police officer" and "reserve officer" have...
Section 307.325 - Agricultural products in possession of farmer. - (2) The items referred to in subsection (1) of this...
Section 307.330 - Commercial facilities under construction. - (a) Is in the process of construction on January 1;...
Section 307.340 - Filing proof for cancellation of assessment; abatement. - (2) If the proof required by subsection (1) of this...
Section 307.370 - Property of nonprofit homes for elderly persons; limitation on lessee. - (2) For the purposes of subsection (1) of this section,...
Section 307.375 - Type of corporation to which exemption under ORS 307.370 applicable. - (1) Is organized not for profit, pursuant to ORS chapter...
Section 307.380 - Claiming exemption under ORS 307.370. - (2)(a) Each corporation annually shall aid residents, who could qualify...
Section 307.394 - Farm machinery and equipment; personal property used in farm operations; limitation. - (a) Farm machinery and equipment used primarily in the preparation...
Section 307.397 - Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations. - (a) Frost control systems used in agricultural or horticultural activities...
Section 307.398 - Irrigation equipment. - (2) As used in this section: (a) "Center pivot" means...
Section 307.405 - Pollution control facilities; qualifications; expiration; revocation; limitations. - (2) To qualify for the ad valorem tax relief: (a)...
Section 307.420 - Filing claim and environmental certificate for exemption; annual statements of ownership. - (2) If a claim required by subsection (1) of this...
Section 307.430 - Correction of assessment and tax rolls; termination of exemption. - (2) Upon receipt of notice of the revocation of a...
Section 307.455 - Definitions for ORS 307.453 to 307.459; application; exemption; limitations. - (a) "Assessor" means the county assessor, or the Department of...
Section 307.457 - Certification of eligibility of machinery and equipment; fees. - (2) The method of certification under this section shall be...
Section 307.458 - Local option to reduce exemption; delayed operative date of reduction; grandfathering; reversal; notice; minimum term. - (A) Changes, but not above 100 percent, the percentage of...
Section 307.471 - Student housing exempt from school district taxes; application procedure; disqualification. - (b) As used in this subsection, "student housing" means housing...
Section 307.475 - Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value. - (a) Stricken from the assessment roll and that any taxes...
Section 307.480 - Definitions for ORS 307.480 to 307.510. - (1) "Agricultural workforce housing" means housing: (a) That is limited...
Section 307.490 - Payments in lieu of taxes; disposition of moneys received. - (a) Pay to the treasurer of the county on or...
Section 307.495 - Claiming exemption; verification of compliance with regulatory laws. - (b) Notwithstanding paragraph (a) of this subsection, if the property...
Section 307.512 - Filing deadline for certain housing-related exemption and special assessment programs. - Note: 307.512 was enacted into law by the Legislative Assembly...
Section 307.513 - Eligibility for exemption; duration and extensions; disqualification; additional taxes. - (b) Notwithstanding paragraph (a) of this subsection, a nonprofit corporation...
Section 307.515 - Definitions for ORS 307.515 to 307.523. - (1) "Governing body" means the city or county legislative body...
Section 307.517 - Criteria for exemption. - (a) The property is: (A) Offered for rent; or (B)...
Section 307.518 - Alternative criteria for exemption. - (a) The property, if unoccupied, is: (A) Offered for rental...
Section 307.519 - Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523; exception; additional provisions. - (2) The exemptions granted under ORS 307.515 to 307.523 apply...
Section 307.521 - Application for exemption; policies for considering applications. - (2) The application must be filed as set forth in...
Section 307.523 - Time for filing application; certification of exemption. - (2) Within 60 days of the filing of an application...
Section 307.527 - Ordinance or resolution approving or disapproving application; application fee. - (2) Following approval, the governing body shall file with the...
Section 307.529 - Notice of proposed termination of exemption; grounds; terminating exemption. - (2) If the owner fails to appear and show cause...
Section 307.530 - Termination if property held for future development or other purpose; additional taxes. - (1) Is being held for future development of low income...
Section 307.531 - Termination of exemption without notice; grounds; additional taxes. - (a) The exemption granted the housing unit or portion under...
Section 307.533 - Review; correction of tax rolls; payment of tax after exemption terminates. - (2) If no review of the termination of an exemption...
Section 307.535 - Extension of deadline for completion; exception to imposition of additional taxes. - (1) If the governing body finds that construction of the...
Section 307.540 - Definitions for ORS 307.540 to 307.548. - (1) "Governing body" means the city or county legislative body...
Section 307.541 - Nonprofit corporation low income housing; criteria for exemption. - (a) The property is owned or being purchased by a...
Section 307.543 - Exemption limited to levy of governing body adopting ORS 307.540 to 307.548; exception; additional provisions. - (2) The exemption granted under ORS 307.540 to 307.548 applies...
Section 307.545 - Application for exemption. - (2) The application must include the following information, as applicable:...
Section 307.547 - Determination of eligibility; notice to county assessor. - (2)(a) If the governing body determines that the applicant qualifies,...
Section 307.548 - Termination of exemption; additional taxes. - (b) The notice required under this subsection shall state the...
Section 307.555 - Property burdened by affordable housing covenant used for owner-occupied housing. - (a) "Affordable housing covenant" and "eligible covenant holder" have the...
Section 307.558 - Termination of exemption for noncompliance; additional taxes. - (a) An eligible covenant holder whose land has been granted...
Section 307.580 - Property of industry apprenticeship or training trust. - (a) The trust is organized pursuant to a trust instrument...
Section 307.600 - Legislative findings. - (2) The Legislative Assembly further finds that it is in...
Section 307.603 - Definitions for ORS 307.600 to 307.637. - (1) "Establish" means, unless the context requires otherwise, making existing...
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. - (2) The city or county shall designate an area within...
Section 307.612 - Duration of exemption; exclusions. - (2)(a) The exemption may not include the land or any...
Section 307.618 - City or county findings required for approval. - (1) In the case of the construction, addition or conversion...
Section 307.621 - Approval or denial of applications; city or county to state in writing reasons for denial of exemption; application fees. - (2) Final action upon an application by the city or...
Section 307.624 - Termination of exemption for failure to complete construction or noncompliance; notice. - (2) If the owner fails to appear and show cause...
Section 307.627 - Termination of exemption; additional taxes. - (a) The exemption granted the multiple-unit housing or portion under...
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. - (2) If no review of the termination of an exemption...
Section 307.637 - Deadlines for actions required for exemption. - (1) In the case of multiple-unit housing described in ORS...
Section 307.651 - Definitions for ORS 307.651 to 307.687. - (1) "Governing body" means the city legislative body having jurisdiction...
Section 307.654 - Legislative findings. - (2) The Legislative Assembly further finds and declares that the...
Section 307.657 - Local government action to provide exemption. - (2)(a) Except as provided in paragraph (b) of this subsection,...
Section 307.667 - Application for exemption. - (2) The application shall describe the property for which an...
Section 307.671 - Approval criteria. - (1) For a property that is an existing qualified dwelling...
Section 307.674 - Application, approval and denial procedures; filing with assessor; fee. - (2) Final action upon an application by the city shall...
Section 307.677 - Extension of construction period; effect of destruction of property. - (1) If the city finds that construction of single-unit housing...
Section 307.681 - Termination of exemption for failure to meet requirements; procedures. - (2) If the owner fails to show cause why the...
Section 307.684 - Immediate termination of exemption; additional taxes. - (a) The exemption granted the single-unit housing or portion under...
Section 307.687 - Review of denial of application; procedures following termination of exemption; correction of tax roll; additional taxes. - (2) Upon termination of an exemption, the county officials having...
Section 307.804 - Rural health care facilities; claim procedures; duration of exemption. - (a) Is located in a rural health service area with...
Section 307.806 - Exemption limited to taxes of district adopting ORS 307.804; procedures. - (2) Within 10 days following adoption of the ordinance or...
Section 307.811 - Essential community provider long term care facilities. - (2)(a) In order for the long term care facility to...
Section 307.818 - Beach access sites; claim procedures. - (a) The property is designated as a beach access site...
Section 307.821 - Disqualification; additional taxes. - (a) The exemption granted under ORS 307.818 may be terminated;...
Section 307.824 - Findings and declarations. - (1) The public policy of this state is to facilitate...
Section 307.827 - Environmentally sensitive logging equipment. - (2) As used in this section: (a) "Environmentally sensitive logging...
Section 307.835 - Cargo containers. - (1) Of a permanent character and accordingly strong enough to...
Section 307.841 - Definitions for ORS 307.841 to 307.867. - (1) "Construction" means the development of land and the construction...
Section 307.844 - Zone designation; local taxing district election to not participate in zone; notification of local taxing districts. - (b) A county may designate as a vertical housing development...
Section 307.854 - Acquisition, disposition and development of real property within zone. - (2) The development of projects may be undertaken by the...
Section 307.857 - Application for exemption; partial exemption computations; review; certification; fees. - (2) The application must be satisfactory to the city or...
Section 307.858 - Project certification requirements. - (2) The project must be entirely located within a vertical...
Section 307.861 - Monitoring of certified projects; decertification. - (2) At any time after certification and prior to the...
Section 307.864 - Partial property tax exemption. - (a) The property of the vertical housing development project, other...
Section 307.866 - Decertification of project; disqualification from exemption; additional taxes. - (b) During the period in which the land of a...
Section 307.867 - Termination of zone; effect of termination. - (2) The termination of a zone under this section does...
Section 307.870 - Definitions for ORS 307.870 to 307.890. - (1) "Affiliate" means a person that directly or indirectly owns...
Section 307.872 - Heavy equipment rental tax; exemption from property tax; no maximum term; rulemaking authority. - (2) The tax imposed under this section shall be collected...
Section 307.875 - Heavy equipment provider registration; records and statements; rules. - (2) Every qualified heavy equipment provider shall keep records, render...
Section 307.878 - Collection of tax; quarterly returns; remittance of tax. - (2) When a return is required under subsection (1) of...
Section 307.880 - Refunds. - Note: See note under 307.870.
Section 307.883 - Taxes held in trust; warrant for delinquent taxes; enforcement procedures. - (2) At any time the qualified heavy equipment provider fails...
Section 307.885 - Applicability of other provisions of tax law. - (2) Any amount collected and required to be remitted to...
Section 307.888 - Distribution of moneys received; certain information not confidential. - (2)(a) After the payment of refunds: (A) Moneys necessary to...
Section 307.890 - Exemption from disclosure; statutory conflict resolution. - (2) If a conflict is found to exist between subsection...