Oregon Administrative Code

150-308-0595 Allocation of Centrally Assessed Gas Distribution Company Property Value Gas distribution companies. The value of the Oregon portion of a unit of property used by a company operating both within and without this state in the business of distributing natural gas shall…

150-308-0600 Allocation of Centrally Assessed Pipeline Company Property Value Pipeline companies. The value of the Oregon portion of a unit of property used by a pipeline company operating both within and without this state shall be allocated to this state by multiplying the valu…

150-308-0605 Allocation of Centrally Assessed Railroad Company Property Value Railroad companies. The value of the Oregon portion of a unit of property used in the business of railroad transportation by a company operating both within and without this state shall be allocated to …

150-308-0610 Allocation of Centrally Assessed Communication Company Property Value (1) Definitions (a) “Original Cost” means the cost of tangible property, plant and equipment as reported on the company’s financial statements including construction work in progress, property held…

150-308-0615 Allocation of Centrally Assessed Water Transportation Company Property Value Water transportation companies. The value of the Oregon portion of a unit of mobile watercraft property used by a company operating both within and without this state in the business of prov…

150-308-0660 Unit Valuation of Centrally Assessed Properties (1) ORS 308.555 authorizes the department to assess property by valuing the entire property as a unit. Determination of the proper unit of property to be valued is a question of fact to be decided by the appraiser under…

150-308-0670 Contents of the Utility Assessment Roll For each company assessed, the department will include on the assessment roll according to the best information available, the following information: (1) The name of the company; (2) The name of a company contact or authorized …

150-308-0680 Contents of Department’s Journal The department’s journal shall contain: (1) A schedule of hearings conducted by the director during review of the tentative roll; (2) The date the review is completed; (3) The change property ratio for centrally assessed property; (4)…

150-308-0690 Centrally Assessed Property — Appraisal Guidelines The 2009 Western States Association of Tax Administrators Appraisal Handbook: Unit Valuation of Centrally Assessed Properties is adopted as the official valuation guide for property assessed by the Oregon Department …

150-308-0695 Removal of Certain Elected Exempt Property from Correlated System Real Market Value of Centrally Assessed Property (1) Under ORS 308.671, a company may elect to have one of three types of property exempted from ad valorem property taxation. (a) Licenses granted by th…

150-308-0700 Qualification of Property for Special Assessment as Government Restricted Multiunit Rental Housing (1) Definitions: (a) "Qualified income rental housing" means property subject to the occupancy by tenants who meet restricted incomes and rents as described in the gove…

150-308-0710 Application and Election Process for Government Restricted Multiunit Rental Housing (1) The property owner must file an application and election form with the county assessor to obtain a special assessment for government restricted multiunit rental housing (LIH) prov…

150-308-0720 Special Assessment of Government Restricted Multiunit Rental Housing Property (1) The assessed value (AV) of government restricted multiunit rental housing property is the lower of: (a) The specially assessed value (SAV); (b) The maximum assessed value based on the s…

150-308-0730 Special Assessment Disqualification Process (1) The assessor must disqualify property from special assessment as government restricted multiunit rental housing if: (a) The property is no longer multiunit rental housing subject to a government restriction on use; or (…

150-308-0740 Process for Voluntary Disqualification from Special Assessment Program and Subsequent Application (1) An owner may choose to remove their property from special assessment as government restricted multiunit rental housing at any time. The voluntary disqualification fr…

150-308-0750 Payment of Taxes on Manufactured Structure That Allows Change from Real Property to Personal Property Status When a manufactured structure that is currently assessed as real property under ORS 308.875 is being moved, the tax collector must allocate the taxes between …

150-308-0760 Manufactured Structure Classified as Real or Personal Property (1) When the records in the assessor's office or the ownership document issued by Building Codes Division of the Department of Consumer and Business Services (DCBS) do not identify the same ownership for …

150-308-0770 Real and Personal Manufactured Dwellings to be Assessed in Like Manner All manufactured dwellings are assessable. (1) Under ORS 308.875, the owner of a personal property manufactured dwelling need not file a personal property return on the structure. (2) The personal…

150-308-1010 Farm Use Definitions, Inactivity Due to Illness, and Description of Lands in Non-Exclusive Farm Use (1) This rule applies to land in non-exclusive farm use zones that may qualify for special assessment under ORS 308A.068. (2) Definitions: (a) “Farm unit” means a farm…

150-308-1020 Disposal by donation to a local food bank or school (1) Definitions for this rule (a) “Local food bank” means any organization located in the state of Oregon, that is a charitable or not-for-profit organization that collects food and distributes it, without charge, t…

150-308-1030 Assessment of Farmlands Within Exclusive Farm Use (EFU) Zones (1)(a) Zoned farm use land means land that is zoned as farm use land pursuant to ORS 215.010 to 215.190. (b) Real market value is the basis for the assessment of farmland not qualified to be assessed at fa…

150-308-1040 Assessment of Farmlands Outside of Exclusive Farm Use (EFU) Zones (1)(a) To qualify for assessment at its farm use value, land not within an exclusive farm use zone: (A) Must be currently employed in a qualifying farm use; (B) Must have been used for farm use for the…

150-308-1050 Gross Income Requirement (1) Income From Consumed Products. For purposes of the income requirement for farmland or a farm parcel outside an exclusive farm use zone, gross income includes the value of any crop or livestock used by the owner personally or in the farmin…

150-308-1060 Wasteland “Wasteland” has the same meaning as defined in OAR 150-308-1010. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308A.074 History: Renumbered from 150-308A.074, REV 25-2016, f. 8-12-16, cert. ef. 9-1-16 REV 11-2000, f. 12-29-00, cert.…

150-308-1070 Acquired Land as Part of Farming Unit Land not in an exclusive farm use zone (non-EFU) that is acquired by an owner of a qualifying farm unit may be added to the farm unit if: (1) Newly acquired land is put to a farm use in a timely manner consistent with accepted fa…

150-308-1080 Valuation of Certain Agricultural Land to Reflect Value for Farm Use Only (1) Certain farm properties are set aside under a government payment program such as the federally administered Conservation Reserve Program (CRP). The payments received for farmlands placed in…

150-308-1090 Calculation of MSAV When SAV Soil Classification is Changed (1) Definitions: (a) “MSAV” means maximum assessed value for property subject to special assessment (maximum specially assessed value). (b) “SAV” means specially assessed value. (c) “MSAV tables” are the tab…

150-308-1100 Disqualification of Exclusive Farm Use Farmland; Site Inspection and Notation (1)(a) Before Exclusive Farm Use (EFU) land is disqualified from farm use assessment due to discovery by the assessor that the land is no longer being devoted to a farm use, the assessor mu…

150-308-1110 Disqualification of Non-Exclusive Farm Use (Non-EFU) Farmland; Site Inspection and Notation (1)(a) Before non-EFU land is disqualified from farm use assessment due to discovery by the assessor that the land is no longer being devoted to a farm use, the assessor must;…

150-308-1120 Definition of Specially Assessed Homesites (1) “Homesite” as defined in ORS 308A.250(3) includes site developments as defined in OAR 150-307-0010 and amenities associated with the raw, undeveloped land such as topography that affords the site a particular view, river…

150-308-1130 Application for Specially Assessed Homesite (1) An annual application must be filed with the assessor on or before April 15 of each year to receive the special assessment on a qualified homesite associated with a farm lot or parcel in a non-exclusive farm use (non-EF…

150-308-1140 Qualified Specially Assessed Homesite Valuation (1) Definitions: (a) “Parcel” is a quantity of land that is capable of being described in a single description by a closed traverse, or as one of a number of subsections or sections in a township(s), or as lots, blocks,…

150-308-1150 Ratio Calculation for Open Space Lands (1) An open space ratio must be applied to the open space special assessed value of newly designated open space lands to determine a maximum specially assessed value. The Department of Revenue will annually calculate a statewide…

150-308-1500 Additional Tax Calculation and When to Impose Additional Tax (1) For the purpose of this rule “lookback period” means the period established by ORS 308A.703(3). (2) Effective August 15, 2018, to calculate the maximum assessed value (MAV) for the computation of the ad…

150-308-1510 No Additional Tax; Notation Remains (1) In any case where additional tax is deferred under ORS 308A.706, the assessor must continue to enter the notation “potential additional tax liability” on the assessment and tax roll. (2)(a) When specially assessed farmland situ…

150-308-1520 Deferred Additional Tax (ORS 308A.706); When to Collect (1)(a) When a non-exempt owner acquires exclusive farm use (EFU) farmland that was exempt because it was government owned, any amount designated by the county assessor as potential additional taxes must be added…

150-308-1530 Disqualification Notification Procedures (1) Notice of Disqualification: (a) A notation must be made on the assessment and tax roll on or before June 30 to indicate that a disqualification of farmland, forestland, or a homesite as listed in ORS 308A.718 has taken pla…

150-309-0010 Training for Property Value Appeals Board (PVAB) Members (1) Each person appointed as a member of a PVAB pool must complete training approved by the department in the year they are first appointed and at least every other year thereafter. If there is a break in servi…

150-309-0020 Record of Property Value Appeals Board Meetings An administrative record of the proceedings of the property value appeals board must be kept by the county clerk. (1) The record must be kept in a manner that meets the retention requirements of OAR chapter 166. (a) The…

150-309-0030 Limitations on Increase in Value by Property Value Appeals Board 1) For purposes of this rule; (a) “Property tax account” means the administrative division of property used by the assessor for listing the property on the assessment roll. (b) “Unit of property” is as …

150-309-0040 PVAB Lack of Jurisdiction for Designated Utilities and Companies Assessed by the Department The property value appeals board (PVAB) must dismiss, for lack of jurisdiction, petitions for the reduction of the assessed, specially assessed, real market, and maximum asses…

150-309-0050 County Residents Appointed to Property Value Appeals Board (PVAB) Pools As used in ORS 309.020(5) and 309.067(1)(b), a county resident is not: (1) A member of the county governing body; (2) A member of the governing body of any taxing district within the county; (3) …

150-309-0060 Records Included in Journal of Governing Body The following records from sessions of the property value appeals board shall be made a part of the journal of the county governing body: (1) The date the members were appointed; (2) The positions to which the members wer…

150-309-0070 Filing Petitions With The Property Value Appeals Board (PVAB) (1) Only the county clerk or deputy clerk, acting as the clerk of PVAB, has authority to accept petitions to PVAB. No other county office can accept petitions. (2) Petitions received prior to the filing da…

150-309-0080 Withdrawing Petitions Filed with a Property Value Appeals Board (1) For purposes of this rule, ‘petitioner’ and ‘representative’ have the meaning given in OAR 150‐309‐ 0110. (2) A petition filed with a property value appeals board may be withdrawn as described below …

150-309-0090 Contents of Property Value Appeals Board (PVAB) Petitions (1) For purposes of this rule, “petitioner” is used as defined in OAR 150‐309‐0110. (2) The purpose of a petition is to inform PVAB and the assessor of the nature of the claim for relief. For this reason, peti…

150-309-0100 Property Value Appeals Board (PVAB) Defective and Amended Petition Process For purposes of this rule, "petitioner" is used as defined in OAR 150‐309‐0110. (1) The clerk of PVAB will review the filed petitions for compliance with OAR 150‐309‐0090. (2) If the petition …