Oregon Administrative Code

150-307-0260 Water Association Exemption Under ORS 307.210 Is Assessor’s Responsibility (1) The Assessor shall consider all water association exemption applications and determine whether any portion of the property is exempt. (2) The water association shall include the informatio…

150-307-0270 Jurisdiction Over Assessment of Telephonic Companies (1) ORS 307.220 provides for the exemption from taxation of certain property, except parcels of land and buildings, owned by qualified associations used exclusively in the construction, maintenance, and operation o…

150-307-0280 Qualifications for Exemption of Mutual or Cooperative Telephone Associations (1) Qualifying Conditions. Property owned by a mutual or cooperative telephone association is qualified for exemption if all the following conditions are satisfied: (a) Ownership. The proper…

150-307-0290 Jurisdiction over Assessment of Non-public Telephonic Systems (1) ORS 307.230 provides for the exemption from taxation of all property owned by any person not engaged in public service operation and used exclusively in the construction, maintenance and operation of a…

150-307-0300 Qualifications for Exemption for Privately Owned Telephone Systems (1) Qualifying Conditions. Property as part of privately owned telephone systems is qualified for exemption if all the following conditions are satisfied: (a) Ownership. The property must be owned by …

150-307-0320 Definition of Elderly Funded exemptions are granted to qualifying non profit homes for the elderly under ORS 307.241 to 307.245. For purposes of 307.241 to 307.245 and 307.375, the term “elderly” refers to a person 62 years of age or older. This rule is to assist in …

150-307-0330 Exemption Claim Procedures (1) The assessor shall review all claims filed under ORS 307.241 to 307.245 and approve or deny the claims, except as provided in section 3 of this rule. (2) A copy of each claim approved by the assessor must be sent to the Department of Re…

150-307-0340 Defining "Surviving Spouse” of a Veteran (1) “Surviving spouse” of a veteran means: (a) A man or woman who is legally married to a veteran at the time of the veteran's death; or (b) A man or woman who is joined in a registered domestic partnership with a veteran at t…

150-307-0350 Veteran’s Exemption for Surviving Spouse (1) If a qualified veteran dies after making timely application, the exemption shall continue on the property for the surviving spouse for the assessment year for which the application was made. (2) The surviving spouse must o…

150-307-0360 Physician Certification of Disability for Exemption (1) A veteran described under ORS 307.250(2)(b) must be certified annually by a physician as having a disability rating of 40 percent or more. (2) The veteran must file the physician’s certificate annually with the …

150-307-0370 Property to Which Veteran’s Exemption Applies (1) Definitions for the purpose of this rule: (a) “Basic life needs” include, but are not limited to, preparation of meals, personal hygiene, or daily care of oneself. (b) “By reason of health” means to obtain medical car…

150-307-0380 Transfer of Veteran’s Exemption to a Different Property Requires Refiling (1) The exemption provided for veterans or surviving spouses under ORS 307.250 does not automatically transfer from one property to another property. (2) The veteran or surviving spouse will ne…

150-307-0390 Veterans Property Held in Trust To receive an exemption on property that is held in a trust, the trust must be clearly identified as revocable for the specific property on which a claim for exemption is filed under ORS 307.250 and an application is made as required i…

150-307-0400 Oregon Active Military Service Member’s Exemption — Eligibility For purposes of ORS 307.286: (1) A qualifying service member's homestead: (a) Must be the qualifying service member's principal residence that is located in Oregon; (b) Must be owned by the qualifying se…

150-307-0410 Oregon Active Military Service Member’s Exemption Claimed By Lawful Occupant For purposes of ORS 307.289: (1) “Qualifying duty” means: (a) An Oregon resident is serving in the Oregon National Guard, military reserve forces, or other U.S. state’s or territory’s organi…

150-307-0420 Agricultural Land Devoted to Agricultural Purposes as Real Property (1) The term “land” as used in ORS 307.320 differs from the definition of “land” in 307.010(1) in that it is limited to the land itself. It is land that has a classification as agricultural land and …

150-307-0430 Exemption of Buildings, Structures and Machinery or Equipment during Construction (1) Definitions for purposes of ORS 307.330 and this rule: (a) “Addition” means any enlargement of an existing building or structure. This includes the construction of additional storie…

150-307-0440 War Veterans Filing a Claim for Exemption if Living in a Nonprofit Home for the Elderly (1) Residents of nonprofit homes for the elderly established under ORS 307.370 to 307.385, and 308.490, and who are otherwise qualified, are entitled to the war veteran’s tax exem…

150-307-0450 Nonprofit Home for the Elderly The corporation must be nonprofit in nature and organized to furnish facilities primarily for citizens over 62 years of age. (1) At least 95 percent of the corporation’s gross operating income must come from payments for living, medical…

150-307-0460 Real and Personal Property Used for Placing Farm Crops in Storage (1) Definitions: (a) “Primary” is the leading use or the use involving the highest percentage of time, including time held for use, relative to all the various uses. (b) “Processing” is altering the cr…

150-307-0465 Dairy Definition for Determining Exempt Status of On-Site Processing Equipment (1) Definitions: (a) “Dairy” means a farm or the department of farming that is concerned with the production of milk, butter, cheese or other dairy products (from a cow or other domestic a…

150-307-0480 Pollution Control Facilities Certified pollution control facilities meeting the requirements of ORS 468.165 and 468.170, are exempt from advalorem taxes to the extent of the highest percentage figure certified by the Environmental Quality Commission. This percentage …

150-307-0490 Oregon Food Processor Property Tax Exemption (1) Definitions: (a) “Assessor” means the county assessor, or the Oregon Department of Revenue (DOR) if DOR is responsible for the appraisal of the facility under ORS 306.126. (b) “Certified” means that Oregon Department o…

150-307-0500 Hardship Situations (1) "Exemption" includes total exemptions, partial exemptions, and special assessments including, but not limited to, those listed in ORS 308A.706(1)(d). Relief under this section does not apply to the provisions of ORS 311.666 to 311.735. (2) "Go…

150-307-0510 Agricultural Workforce Housing and Farm Labor Camp Assessment (1) Only the portion of the farm labor camp property actually occupied, or held for occupation, by persons primarily employed for agricultural or horticultural purposes would qualify. Land and improvements…

150-307-0520 Filing a Claim for Exemption When a Farm Labor Camp or Child Care Facility is Acquired (1) Each nonprofit corporation claiming exemption under ORS 307.485 shall file a claim with the county assessor on or before April 1 of each assessment year for which the exemption…

150-307-0530 Certification of Nonprofit Corporation Low Income Housing Exemption to County Assessor If the governing body determines under ORS 307.547 that property qualifies for exemption from taxation, the governing body must certify the exemption to the county assessor: (1) On…

150-307-0700 Rural Health Care Facilities (1) Definitions: (a) "Health care provider" has the meaning given that term as defined in ORS 127.505(11). (b) "Medical care" has the same meaning as "health care services" as defined in ORS 750.005(5) and it must be provided by a health …

150-307-0710 Definitions The word “solely” in ORS 307.811(1), is interpreted to mean that the potentially exempt property, real or personal, is being used exclusively in the operations of a long term care facility, including personal, common and auxiliary support areas and proper…

150-307-0720 Filing Requirements (1) For the facility to obtain the long term care facility exemption, the following documentation must be filed with the county assessor’s office: (a) A copy of the certification of qualification for exemption, for the tax year for which exemption…

150-307-0800 Vertical Housing Development Zone Program (1) "Residential use" means regular, sustained occupancy of a residential unit in the project by a person or family as the person's or family's primary domicile, but not units and related areas used primarily as: (a) Hotels, …

150-307-0900 Qualified Heavy Equipment and Qualified Heavy Equipment Rental Providers - Definitions and Responsibilities (1) Definitions set forth in ORS 307.870 are incorporated herein by reference. (2) Qualified heavy equipment is held primarily for rent if it is publicly offer…

150-307-0905 Equipment and Tools Subject to the Heavy Equipment Rental Tax (1) Definitions set forth in ORS 307.870 are incorporated herein by reference. (2) The heavy equipment rental tax applies to heavy equipment, heavy equipment attachments, associated trailers, and other equ…

150-307-0906 Liability for Unpaid Heavy Equipment Rental Taxes (1) For purposes of this rule, “qualified heavy equipment provider” has the meaning given under OAR 150-307-0900 and includes, but is not limited to, an officer, member, or employee of the qualified heavy equipment pr…

150-307-0910 Cost of Heavy Equipment Operator's Service Not Subject to Rental Tax The cost of a heavy equipment operator’s services is not subject to the heavy equipment rental tax. The rental tax must be applied to the rental price of the equipment rental as if rented without an…

150-307-0915 Heavy Equipment Rental Tax Exemptions (1) Definitions set forth in ORS 307.870 are incorporated herein by reference. (2) Qualified equipment and tools rented directly to the United States (U.S.) federal government or any of its agencies or instrumentalities are exemp…

150-307-0920 Long Term Rental Agreements (1) Definitions set forth in ORS 307.870 are incorporated herein by reference. (2) For purposes of this rule, “rental agreement” means an agreement between a qualified heavy equipment rental provider and a renter for the use of qualified h…

150-307-0930 Eligibility for Workforce Housing For purposes of determining eligibility for workforce housing exemptions under Chapter 527, Oregon Laws 2021, “annual taxable income” means adjusted gross income from the applicant’s federal income tax return for the taxpayer’s feder…

150-308-0010 Continuing Education Requirements for Registered Appraisers, Waiver of those Requirements, and Revocation of Registrations (1) Registered appraisers in Oregon must participate in a continuing education program related to technical competency. To maintain their regist…

150-308-0020 Revocation of Appraiser Registration (1) The department will permanently revoke the registration of an appraiser when it has received a certified copy of a final determination, as prescribed by this rule, that the appraiser has committed civil or criminal fraud or mi…

150-308-0030 County Appraiser Trainee Exam Preparation Course (1) The Department of Revenue (DOR) shall develop a standardized training course for all county appraiser trainees. (2) Except as provided in ORS 204.016(4)(a) to be enrolled in the Appraiser Trainee Exam Preparation C…

150-308-0040 Standards for Imposition, Waiver, and Reduction of Penalty on Utilities and Designated Companies Assessed by the Department. Imposition of Penalty for Failure to File a Timely or Complete Return (1) The department may impose a penalty under ORS 308.030 whenever an an…

150-308-0050 Continuing Education Requirements for Assessors (1) Assessors and directors of assessment and taxation must have 15 credits of technical training, 15 credits of management training and 15 credits which they can allocate in any combination of technical or management c…

150-308-0060 Continuing Education Requirement for Appraisal Managers in County Assessment Offices (1) Appraisal managers means employees classified in the county’s management personnel category who supervise appraisal staff. Appraisal managers must be registered appraisers under …

150-308-0070 Qualifications of Managerial Employees of the Assessor’s Office (1) In order to ensure qualified management in county assessment offices, persons hired into a management position in a county must meet at least the following general minimum qualifications. (a) Basic k…

150-308-0080 Taxable Personal Property Whose Temporary Situs Is in the State of Oregon Personal property is assessable under ORS 308.105 if it is in Oregon on the assessment date, January 1, at 1 a.m., and meets the following conditions: (1) The property is not in transit, but ha…

150-308-0090 Billboards as Real Property All billboards that are erected upon the land or affixed to buildings or other permanent structures shall be classified as real property. (1) The person or persons who are responsible for paying the taxes on the billboard must file annuall…

150-308-0100 Determining Maximum Assessed Value when the Property Class is Changed (1) The single act of changing the property classification, described in OAR 150-308-0310, to better reflect the highest and best use of the property, does not qualify as an exception to the 3 perc…

150-308-0110 Reduction of Maximum Assessed Value (MAV) for Property Destroyed or Damaged by Fire or Act of God (1) "Fire or act of God" has the same meaning and restrictions as used in ORS 308.425 including the arson restriction of ORS 308.429. (2) As used in ORS 308.146(5)(a), "…

150-308-0120 Reduction of Maximum Assessed Value (MAV) When a Building is Demolished or Removed (1) As used in ORS 308.146(8)(a), “reduction in real market value” means the total real market value (RMV) after adjustment is less than it would otherwise have been, had the demolitio…