Chapter 307 — Chapter 307

ORS 307.010 Definitions of “land” and “real property” for state property tax laws; timber and mineral interests. (1) As used in the property tax laws of this state

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ORS 307.020 Definitions of “intangible personal property” and “tangible personal property” for state property tax laws; inapplicability to centrally assessed persons. (1) As used in the property tax laws of this state, unless otherwise specifically provided

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ORS 307.021 Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311. As used in this chapter and ORS chapters 305, 308, 310 and 311, “manufactured structure” means

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ORS 307.022 Qualification for exemption of property of certain limited liability companies. For purposes of the property tax laws of this state, the property of a limited liability company qualifies for an exemption from ad valorem property taxation or special assessment

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ORS 307.030 Property subject to assessment generally. (1) All real property within this state and all tangible personal property situated within this state, except as otherwise provided by law, shall be subject to assessment and taxation in equal and ratable proportion

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ORS 307.032 Maximum assessed value and assessed value of partially exempt property and specially assessed property. (1) Unless determined under a provision of law governing the partial exemption that applies to the property, the maximum assessed value and assessed value of partially exempt property shall be determined as follows

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ORS 307.035 Publishing summary of certain exempt real property. The assessor shall list and evaluate all real properties exempt from taxation under ORS 307.090, 307.120, 307.130, 307.140, 307.147, 307.150 and 307.160 and summarize the valuations of such properties in connection with the published summary of each year of assessed valuations of taxable properties of the county. [Formerly 307.310; 1993 c.777 §3; 1995 c.748 §8]

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ORS 307.040 Property of the United States; certain electricity transmission system property leased to United States. (1) As used in this section, “United States” means the federal government or an agency or instrumentality of the federal government

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ORS 307.050 Property of the United States held under contract of sale. Whenever real and personal property of the United States or any department or agency of the United States is the subject of a contract of sale or other agreement whereby on certain payments being made the legal title is or may be acquired by any person and that person uses and possesses the property or has the right of present use and possession, then a real market value for the property shall be determined, as required under ORS 308.232, without deduction on account of any part of the purchase price or other sum due on such property remaining unpaid. The property shall have an assessed value determined under ORS 308.146 and shall be subject to tax on the assessed value so determined. The lien for the tax shall neither attach to, impair, nor be enforced against any interest of the United States in the real or personal property. This section does not apply to real or personal property held and in immediate use and occupation by this state or any county, municipal corporation or political subdivision of this state, or to standing timber, prior to severance, of the United States or any department or agency of the United States that is the subject of a contract of sale or other agreement. [Amended by 1953 c.698 §7; 1965 c.159 §1; 2001 c.509 §6]

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ORS 307.060 Property of the United States held under lease or other interest less than fee; deduction for restricted use. Real and personal property of the United States or any department or agency of the United States held by any person under a lease or other interest or estate less than a fee simple, other than under a contract of sale, shall have a real market value determined under ORS 308.232, subject only to deduction for restricted use. The property shall have an assessed value determined under ORS 308.146 and shall be subject to tax on the assessed value so determined. The lien for the tax shall attach to and be enforced against only the leasehold, interest or estate in the real or personal property. This section does not apply to real property held or occupied primarily for agricultural purposes under the authority of a federal wildlife conservation agency or held or occupied primarily for purposes of grazing livestock. This section does not apply to real or personal property held by this state or any county, municipal corporation or political subdivision of this state that is

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ORS 307.065 [1965 c.298 §2; repealed by 2013 c.193 §1]

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ORS 307.070 Settled or claimed government land; improvements. The assessor must assess all improvements on lands, the fee of which is still vested in the United States, as personal property until the settler thereon or claimant thereof has made final proof. After final proof has been made, and a certificate issued therefor, the land itself must be assessed, notwithstanding the patent has not been issued

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ORS 307.080 Mining claims. Except for the improvements, machinery and buildings thereon, mining claims are exempt from taxation prior to obtaining a patent therefor from the United States

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ORS 307.090 Property of the state, counties and other municipal corporations; payments in lieu of taxes on city-owned electric utility property. (1) Except as provided by law, all property of the state and all public or corporate property used or intended for corporate purposes of the several counties, cities, towns, school districts, irrigation districts, drainage districts, ports, water districts, housing authorities, public universities listed in ORS 352.002 and all other public or municipal corporations in this state, is exempt from taxation

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ORS 307.092 Property of housing authority; exception. (1) As used in this section, “property of a housing authority” includes, but is not limited to

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ORS 307.095 State property rented for parking subject to ad valorem taxation; computation. (1) Any portion of state property that is used during the tax year for parking on a rental or fee basis to private individuals is subject to ad valorem taxation

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ORS 307.100 Public property held by taxable owner under contract of purchase. Whenever real and personal property of the state or any institution or department thereof, or any county, municipal corporation or political subdivision of the state is the subject of a contract of sale or other agreement whereby on certain payments being made the legal title is or may be acquired by any person and such person uses and possesses such property or has the right of present use and possession, then such property shall be considered, for all purposes of taxation, as the property of such person. No deed or bill of sale to such property shall be executed until all taxes and municipal charges are fully paid thereon. This section shall not apply to standing timber, prior to severance thereof, of the state or any political entity referred to above which is the subject of a contract of sale or other agreement. [Amended by 1965 c.159 §2]

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ORS 307.107 Property used for natural gas pipeline extension project. (1) Property used for a natural gas pipeline extension project is exempt from ad valorem property taxation if

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ORS 307.110 Public property leased or rented by taxable owner; exceptions. (1) Except as provided in ORS 307.120, all real and personal property of this state or any institution or department thereof or of any county or city, town or other municipal corporation or political subdivision of this state, held under a lease or other interest or estate less than a fee simple, by any person whose real property, if any, is taxable, except employees of the state, municipality or political subdivision as an incident to such employment, shall be subject to assessment and taxation for the assessed or specially assessed value thereof uniformly with real property of nonexempt ownerships

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ORS 307.111 [2001 c.114 §10; repealed by 2017 c.315 §6]

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ORS 307.112 Property held under lease, sublease or lease-purchase by institution, organization or public body other than state. (1) Real or personal property of a taxable owner held under lease, sublease or lease-purchase agreement by an institution, organization or public body, other than the State of Oregon, or a public university listed in ORS 352.002, granted exemption or the right to claim exemption for any of its property under ORS 307.090, 307.130, 307.136, 307.140, 307.145, 307.147 or 307.181 (3), is exempt from taxation if

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ORS 307.115 Property of nonprofit corporations held for public parks or recreation purposes. (1) Subject to approval by the appropriate granting authority under subsection (4) of this section, the following real or personal property owned or being purchased under contract by any nonprofit corporation meeting the requirements of subsection (2) of this section shall be exempt from taxation

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ORS 307.118 Wastewater and sewage treatment facilities. Upon compliance with ORS 307.162, the wastewater treatment facilities, sewage treatment facilities and all other property used for the purpose of wastewater treatment or sewage treatment, including the land underneath the facilities, shall be exempt from taxation if

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ORS 307.120 Property owned or leased by municipalities, dock commissions, airport districts or ports; exception; payments in lieu of taxes to school districts. (1) Real property owned or leased by any municipality and real and personal property owned or leased by any dock commission of any city or by any airport district or port organized under the laws of this state is exempt from taxation to the extent to which such property is

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ORS 307.122 [1987 c.583 §§3,7; repealed by 1991 c.459 §81]

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ORS 307.123 Property of strategic investment program eligible projects; rules. (1) Except as provided in subsection (4) of this section, real or personal property that the Oregon Business Development Commission, acting pursuant to ORS 285C.606, has determined is an eligible project under ORS 285C.600 to 285C.635 shall be subject to assessment and taxation as provided in this section

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ORS 307.125 Property of forest protection agencies. All the real and personal property of districts, organizations, associations and agencies organized for the purposes of forest protection and fire suppression under ORS chapter 477 is exempt from taxation if such property is used exclusively for such protection and suppression. [1957 c.189 §1; 1965 c.253 §138]

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ORS 307.126 [2001 c.429 §2; 2015 c.23 §4; renumbered 308.671 in 2015]

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ORS 307.127 [1977 c.478 §1; 1979 c.689 §6; repealed by 1995 c.79 §119]

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ORS 307.130 Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions. (1) As used in this section

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ORS 307.134 Definition of fraternal organization. (1) For the purposes of ORS 307.136, “fraternal organization” means a corporation

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ORS 307.136 Property of fraternal organizations. Upon compliance with ORS 307.162, the following property owned or being purchased by fraternal organizations shall be exempt from taxation

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ORS 307.140 Property of religious organizations; affordable housing. Upon compliance with ORS 307.162, the following property owned or being purchased by religious organizations shall be exempt from taxation

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ORS 307.145 Certain child care facilities, schools and student housing. (1) If not otherwise exempt by law, upon compliance with ORS 307.162, the child care facilities, schools, academies and student housing accommodations, owned or being purchased by incorporated eleemosynary institutions or by incorporated religious organizations, used exclusively by such institutions or organizations for or in immediate connection with educational purposes, are exempt from taxation

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ORS 307.147 Senior services centers. (1) For purposes of this section

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ORS 307.150 Property used for burial, cremation or alternative disposition. (1) Notwithstanding ORS 307.022, upon compliance with ORS 307.162, the following property is exempt from taxation

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ORS 307.155 When land exempt under ORS 97.660, 307.140 or 307.150 taxable; lien. (1) Land that is exempt from ad valorem property tax under ORS 97.660, 307.140 (3) or 307.150 that ceases to be used or held exclusively for cemetery or crematory purposes shall be subject to assessment and taxation uniformly with real property of nonexempt ownerships

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ORS 307.157 [2001 c.422 §4; repealed by 2024 c.52 §11]

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ORS 307.158 Continued exemption for former cemetery or crematory land used for exempt low income housing; application; disqualification; additional taxes. (1) Notwithstanding ORS 92.095, 307.155 and 311.411, if land that is exempt under ORS 307.150 ceases to be used or held exclusively for cemetery or crematory purposes, the additional taxes that would otherwise be due under ORS 307.155 (2) shall remain a potential tax liability that is not imposed if

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ORS 307.160 Property of public libraries. Upon compliance with ORS 307.162, all public libraries and the personal property belonging thereto and connected therewith, and the real property belonging thereto and upon which the library is situated shall be exempt from taxation

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ORS 307.162 Claiming exemption; late claims; notification of change to nonexempt use. (1)(a) Before any real or personal property may be exempted from taxation under ORS 307.092, 307.110 (3)(h), 307.115, 307.118, 307.130 to 307.140, 307.145, 307.147, 307.150, 307.160, 307.181 (3), 307.513, 307.555 or 307.580 for any tax year, the institution, organization or person entitled to claim the exemption must file a claim with the county assessor, on or before April 1 preceding the tax year for which the exemption is claimed. The claim must contain statements, verified by the oath or affirmation of the president or other proper officer of the institution or organization or the person, that

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ORS 307.163 [1967 s.s. c.9 §3; repealed by 1977 c.884 §32]

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ORS 307.164 [1973 c.476 §2; repealed by 1977 c.884 §25 (307.166 enacted in lieu of 307.164)]

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ORS 307.165 [1961 c.598 §§2,3 (renumbered 307.169)]

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ORS 307.166 Property leased by exempt institution, organization or public body to another exempt institution, organization or public body. (1) If property is owned or being purchased by an institution, organization or public body that is granted exemption or the right to claim exemption for any of its property under a provision of law contained in this chapter, and the institution, organization or public body leases or otherwise grants the use and possession of the property to another institution, organization or public body that is likewise granted exemption or the right to claim exemption for property under a provision of law contained in this chapter, the property is exempt from taxation if used by the lessee or possessor in the manner, if any, required by law for the exemption of property owned or being purchased by the lessee or possessor and any tax savings resulting from the exemption from taxation granted under this section will inure solely to the benefit of the lessee or possessor. Likewise, if the property is sublet or otherwise the use and possession of the property is granted to another institution, organization or public body of the kind described in this subsection, the property is exempt if used by the sublessee or possessor in the manner, if any, required by law for the exemption of property owned or being purchased by the sublessee or possessor and any tax savings resulting from the exemption from taxation granted under this section will inure solely to the benefit of the sublessee or possessor

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ORS 307.168 State land under lease. (1) Notwithstanding ORS 307.110, all land leased by any person from the State Land Board or agency with authority over land under ORS 273.141 is exempt from taxation

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ORS 307.169 [Formerly 307.165; 1991 c.459 §46; 1993 c.187 §24; repealed by 1995 c.748 §9]

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ORS 307.170 [Amended by 1955 c.576 §2; 1961 c.543 §5; renumbered 307.162]

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ORS 307.171 Sports facility owned by large city. Any sports facility owned by a city with a population of at least 500,000 is exempt from taxation, even if leased to or operated by a taxpaying entity. [2001 c.931 §2]

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ORS 307.175 Alternative energy systems and community solar projects. (1) As used in this section

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