Chapter 307 — Chapter 307

ORS 307.320 Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land. The value of any deciduous trees, shrubs, plants or crops, whether annual or perennial, and any cultured Christmas trees, as defined in ORS 215.203, or timber described under ORS 321.267 (3) or 321.824 (3), growing upon agricultural land devoted to agricultural purposes, shall be exempt from assessment and taxation and shall not be deemed real property under the provisions of ORS 307.010. [1957 c.615 §1; 1983 c.657 §4; 1985 c.565 §53; 1989 c.887 §6; 1991 c.714 §5; 2003 c.454 §118; 2003 c.621 §79a]

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ORS 307.325 Agricultural products in possession of farmer. (1) The items of personal property described in subsection (2) of this section which, on the assessment date, are owned and in the actual or constructive possession of the farmer who produced them or who has procured them for use or consumption in the farm operations of the farmer, shall be exempt from taxation

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ORS 307.330 Commercial facilities under construction. (1) Except for property centrally assessed by the Department of Revenue, each new building or structure or addition to an existing building or structure is exempt from taxation for each assessment year of not more than two consecutive years if the building, structure or addition

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ORS 307.340 Filing proof for cancellation of assessment; abatement. (1) The property described in ORS 307.330 shall be listed for ad valorem property taxation, but the assessor shall cancel the assessment for any assessment year upon receipt of sufficient documentary proof that the property meets all of the conditions contained in ORS 307.330. Such proof shall be filed with the assessor on or before April 1 of such year. No cancellation of assessment shall be made unless the required proof is filed within the time prescribed by this section. Any cancellation of assessment will be abated as to any nonmanufacturing property that is used or occupied within one year from the time construction commences and the assessor shall proceed to correct the assessment and tax roll or rolls from which the property was omitted from taxation, in the manner provided in ORS 311.216 to 311.232

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ORS 307.345 [1965 c.615 §19; 1969 c.493 §78; repealed by 1971 c.747 §21]

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ORS 307.347 [1965 c.615 §16; repealed by 1971 c.747 §21]

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ORS 307.350 [1963 c.569 §3; 1963 s.s. c.4 §2; 1965 c.615 §22; 1969 c.578 §1; repealed by 1971 c.747 §21]

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ORS 307.355 [1963 c.569 §2; 1963 s.s. c.4 §1; repealed by 1965 c.615 §27]

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ORS 307.356 [1965 c.615 §17; repealed by 1971 c.747 §21]

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ORS 307.360 [1963 c.569 §4; 1965 c.615 §23; 1969 c.562 §2; repealed by 1971 c.747 §21]

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ORS 307.362 [1965 c.615 §18; repealed by 1971 c.747 §21]

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ORS 307.365 [1963 c.569 §5; repealed by 1971 c.747 §21]

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ORS 307.366 [1969 c.562 §3; repealed by 1971 c.747 §21]

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ORS 307.370 Property of nonprofit homes for elderly persons; limitation on lessee. (1) In aid of veterans tax exemptions, subject to the conditions prescribed in ORS 307.370 to 307.385 and 308.490, there shall be exempt from taxation the personal property and a portion of the real property computed as provided in ORS 307.380, owned or being purchased under a contract by a corporation described in ORS 307.375 which is actually and exclusively occupied and used in the operation of a nonprofit home for elderly persons

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ORS 307.375 Type of corporation to which exemption under ORS 307.370 applicable. The exemption provided in ORS 307.370 may be permitted only as to a corporation organized and operated only for the purpose of furnishing permanent residential, recreational and social facilities primarily for elderly persons, that

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ORS 307.380 Claiming exemption under ORS 307.370. (1) Each corporation described in ORS 307.375, claiming the personal property tax exemption pursuant to ORS 307.370, shall file with the county assessor, on forms supplied by the assessor, a written claim therefor in duplicate on or before April 1 of each year in which the exemption is claimed, except that when the property designated is acquired after March 1 and before July 1, the claim for that year shall be filed within 30 days after the date of acquisition. If the claim for any year is not filed within the time specified, the exemption shall not be allowed on the assessment roll for that year. The claim shall be signed by the taxpayer subject to the penalties for false swearing

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ORS 307.385 Credit to resident’s account with share of tax exemption; denial of exemption if credit not given. Not later than December 15 of each year, a corporation that has received a real property exemption for the current year under ORS 307.370 shall credit the account of each resident of a facility whose living unit was taken into account in determining the real property exemption. The amount of the credit must equal the amount of real property taxes that would have been assessed and collected against the corporation for that portion of the assessed value of such living unit included in computing the corporation’s exemption. The county assessor shall furnish the corporation with the information necessary for the corporation to make the computation. Prior to the following February 1, the corporation shall satisfy the assessor that credit has been given each applicable resident as required by this section. If the corporation fails to satisfy the assessor that the applicable resident has received the credit, the assessor must deny the corporation any property tax exemption under ORS 307.370 to 307.385 or 308.490 in the next assessment year, beginning January 1. [1969 c.587 §6; 1975 c.780 §2; 1991 c.459 §57; 1997 c.541 §119; 2005 c.94 §34]

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ORS 307.390 Mobile field incinerators. Mobile field incinerators owned by farmers or by groups of farmers that are exclusively used for sanitizing grass seed fields by means other than open field burning shall be exempt from taxation if they are purchased within five years after they are certified as a feasible alternative to open field burnings by the Department of Environmental Quality pursuant to ORS 468A.555 to 468A.620 and 468A.992. [1971 c.678 §2; 1977 c.650 §12]

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ORS 307.391 Field burning smoke management equipment. Radio communications equipment, meteorological equipment or other tangible personal property used in connection with the operation of the field burning smoke management program established under ORS 468A.555 to 468A.620 and 468A.992 is exempt from ad valorem property taxation. [2001 c.753 §18]

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ORS 307.394 Farm machinery and equipment and related property used or held for use for agricultural, horticultural or animal husbandry purposes; exclusion of land and buildings. (1) The following property is exempt from ad valorem property taxation

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ORS 307.395 [1971 c.141 §§1,2; 1983 c.740 §87; repealed by 1991 c.459 §81]

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ORS 307.397 Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations. (1) The following items of real property machinery and equipment or tangible personal property are exempt from ad valorem property taxation

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ORS 307.398 Irrigation equipment. (1) Center pivots, wheel lines or movable set lines are exempt from ad valorem property taxation

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ORS 307.400 Inventory. Items of tangible personal property consisting of inventory, including but not limited to materials, supplies, containers, goods in process, finished goods and other personal property owned by or in possession of the taxpayer, that are or will become part of the stock in trade of the taxpayer held for sale in the ordinary course of business, are exempt from ad valorem property taxation. [Formerly 310.608; 1983 c.600 §2; 1987 c.691 §2; part renumbered 307.402 in 1991; 1995 c.379 §1; 1997 c.325 §22; 2001 c.753 §12]

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ORS 307.402 Beverage containers. Any beverage container having a refund value as required under ORS 459A.700 to 459A.754 is exempt from ad valorem taxation. [Formerly 310.608; 1983 c.600 §2; 1987 c.691 §2; formerly part of 307.400]

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ORS 307.405 Pollution control facilities; qualifications; expiration; revocation; limitations. (1) A pollution control facility or facilities which have been constructed in accordance with the requirements of ORS 468.165 (1), and have been certified by the Environmental Quality Commission pursuant to ORS 468.170 are exempt to the extent of the highest percentage figure certified by the Environmental Quality Commission as the portion of the actual cost properly allocable to the prevention, control or reduction of pollution. The exemption shall be allowed only if the taxpayer is a corporation organized under ORS chapter 62 or 65, or any predecessor to ORS chapter 62 relating to incorporation of cooperative associations, or is a subsequent transferee of such a corporation. If the subsequent transferee is organized under other than ORS chapter 62 or 65, the exemption shall only be allowed if the transfer occurs after the expiration of five years from the date of original certification by the commission

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ORS 307.420 Filing claim and environmental certificate for exemption; annual statements of ownership. (1) Before any exemption from taxation is allowed under ORS 307.405, the person claiming the exemption shall file with the county assessor a written claim for such exemption prepared on a form prescribed by the Department of Revenue and furnished by the assessor, and shall file with the assessor with the first claim for exemption the certificate issued by the Environmental Quality Commission under ORS 468.170 covering the property for which exemption is sought. The claim shall be filed not later than April 1 of the assessment year for which the exemption is claimed; except that if the person receives a certificate after April 1 but before July 1, the person may file a claim on or before July 15 of that year. The county clerk shall record the certificate in the county record of deeds, upon presentation by the assessor. Each year thereafter to continue such exemption, the taxpayer must file not later than April 1 a statement with the county assessor, on a form prescribed by the Department of Revenue and furnished by the assessor, stating that the ownership of all property included in the certificate and its use remain unchanged

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ORS 307.430 Correction of assessment and tax rolls; termination of exemption. (1) Upon receipt of notice of the revocation of a certification of a pollution control facility pursuant to ORS 468.185 (1)(a), the county assessor shall proceed to correct the assessment and tax roll or rolls from which the facility was omitted from taxation, in the manner provided in ORS 311.216 to 311.232, and in all cases shall add interest in the manner provided in ORS 311.229. The five-year limitation provided for in ORS 311.205 shall not apply to such corrections

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ORS 307.450 Certain beach lands. The land, but not the improvements to the land, within the area described by ORS 390.770 is exempt from taxation. [1969 c.601 §15; 1999 c.21 §14]

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ORS 307.453 Findings for food processing machinery and equipment exemption. The Legislative Assembly finds that food processing activities make significant contributions to the economy of this state and are important in supporting and maintaining a high level of agricultural diversity, upon which consistent economic performance is based. The Legislative Assembly declares that a property tax exemption for qualified real property machinery and equipment encourages continued operation and expansion of the food processing industry in this state. [2005 c.637 §2]

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ORS 307.455 Definitions for ORS 307.453 to 307.459; application; exemption; limitations. (1) As used in ORS 307.453 to 307.459

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ORS 307.457 Certification of eligibility of machinery and equipment; fees. (1) At the request of a food processor or on the State Department of Agriculture’s own initiative, the department shall certify the eligibility of qualified machinery and equipment for exemption under ORS 307.455

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ORS 307.458 Local option to reduce exemption; delayed operative date of reduction; grandfathering; reversal; notice; minimum term. (1)(a) Notwithstanding ORS 307.455, the governing body of a city or county may adopt an ordinance or resolution that

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ORS 307.459 Rules. The Department of Revenue and the State Department of Agriculture may adopt rules to implement the provisions of ORS 307.455, 307.457 and 307.458. [2005 c.637 §5; 2019 c.579 §46]

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ORS 307.460 [1973 c.822 §1; 1979 c.105 §1; 1983 c.634 §1; 1987 c.756 §17; 1991 c.459 §60; 1995 c.650 §75; 1997 c.170 §§22,23; 1997 c.271 §§5,6; 1997 c.325 §§23,24; 1997 c.541 §§122,123; 1997 c.600 §§6,7; 1999 c.21 §15; renumbered 307.471 in 2007]

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ORS 307.462 [2007 c.843 §70; repealed by 2015 c.827 §3]

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ORS 307.464 [2007 c.843 §71; repealed by 2015 c.827 §3]

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ORS 307.466 [2007 c.843 §§72,73; repealed by 2015 c.827 §3]

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ORS 307.470 [1973 c.486 §1; repealed by 1979 c.692 §13]

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ORS 307.471 Student housing exempt from school district taxes; application procedure; disqualification. (1)(a) Upon compliance with subsection (2) of this section, student housing shall be exempt from all ad valorem property taxes levied by a school district, a county education bond district, an education service district, a community college service district or a community college district

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ORS 307.475 Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value. (1) Any taxpayer may apply to the Director of the Department of Revenue for a recommendation that the value of certain property be

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ORS 307.480 Definitions for ORS 307.480 to 307.510. As used in ORS 307.480 to 307.510 unless the context requires otherwise

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ORS 307.485 Exemption. Subject to ORS 307.490 and 307.495, there shall be exempt from taxation the assessed value of all real and personal property of eligible agricultural workforce housing, an eligible child care facility or an eligible farm labor camp. [1973 c.382 §2; 1991 c.459 §61; 1995 c.278 §34; 1997 c.541 §125; 2015 c.34 §2]

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ORS 307.490 Payments in lieu of taxes; allocation of moneys received. (1) In lieu of real and personal property taxes, each nonprofit corporation granted tax exemption under ORS 307.485 shall

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ORS 307.495 Claiming exemption; verification of compliance with regulatory laws. (1)(a) A nonprofit corporation claiming exemption under ORS 307.485 shall file with the county assessor two copies of a written claim for exemption on or before April 1 of each assessment year for which the exemption is claimed

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ORS 307.500 Review of claim by Department of Revenue. Upon receipt of a claim, or any subsequent rental statement, filed under ORS 307.495, the county assessor may request the Department of Revenue to review the information included in the rental statement. The department may verify and modify the information. [1973 c.382 §5; 1995 c.278 §36; 2013 c.193 §23; 2013 c.624 §76; 2015 c.34 §5]

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ORS 307.505 Inspection of farm labor camps; failure to comply with health code. The appropriate authority under the Oregon Safe Employment Act shall cause an inspection to be made of any farm labor camp that has filed for an exemption at any time prior to August 15. If the conditions of the camp would not justify verification of compliance with the health code for farm labor camps, even though verification has been made under ORS 307.500, the appropriate authority shall notify the county assessor who shall cancel the exemption and cause the owner to be billed for the real and personal property taxes the owner would otherwise be liable to pay. [1973 c.382 §6]

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ORS 307.510 Appeal to tax court by taxpayer. Any taxpayer aggrieved by any decision under ORS 307.480 to 307.510 may appeal to the tax court within the time provided and in the manner specified by ORS 305.404 to 305.560. [1973 c.382 §7; 1995 c.650 §76]

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ORS 307.512 Filing deadline for certain housing-related exemption and special assessment programs. Notice of approval of an application for exemption or special assessment, and any additional information required, under ORS 307.515 to 307.535, 307.540 to 307.548, 307.600 to 307.637, 307.651 to 307.687, 307.841 to 307.867 or 308.450 to 308.481 must be filed with the assessor by the entity issuing the notice of approval on or before April 1 immediately preceding the first property tax year for which the exemption or special assessment is requested. [2013 c.193 §4]

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ORS 307.513 Eligibility for exemption; duration and extensions; disqualification; additional taxes. (1)(a) Upon compliance with ORS 307.162, land acquired and held by a nonprofit corporation as defined in ORS 307.130 for the purpose of building on the land one or more residences to be sold to individuals whose income is not greater than 80 percent of area median income, adjusted for family size, as determined by the Housing and Community Services Department, shall be exempt from property taxation

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