Title 29, Revenue and Taxation

(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. (2) The method of certification under this section shall be provid…

(1)(a) Notwithstanding ORS 307.455, the governing body of a city or county may adopt an ordinance or resolution that: (A) Changes, but not above 100 percent, the percentage of exemption granted under ORS 307.455 or changes, but not above five years, the number of property tax yea…

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]

(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…

(1) Any taxpayer may apply to the Director of the Department of Revenue for a recommendation that the value of certain property be: (a) Stricken from the assessment roll and that any taxes assessed against such property be stricken from the tax roll on the grounds of hardship; or…

As used in ORS 307.480 to 307.510 unless the context requires otherwise: (1) “Agricultural workforce housing” means housing: (a) That is limited to occupancy by agricultural workers, including agricultural workers who are retired or disabled, and the immediate family members of t…

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;…

(1) In lieu of real and personal property taxes, each nonprofit corporation granted tax exemption under ORS 307.485 shall: (a) Pay to the treasurer of the county on or before November 15 an amount equal to 10 percent of the rentals for the period ending the preceding October 15; …

(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. (b) Notwithstanding paragraph (a) of this subsectio…

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…

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 co…

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] (Filing Deadline for Certain 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…

(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, adjuste…

As used in ORS 307.515 to 307.523: (1) “Governing body” means the city or county legislative body having jurisdiction over the property for which an exemption may be applied for under ORS 307.515 to 307.523. (2) “Lender” means the provider of a loan secured by the recorded deed o…

(1) Property or a portion of the property is exempt from taxation as provided under ORS 307.515 to 307.523 if: (a) The property is: (A) Offered for rent; or (B) Held for the purpose of developing low income rental housing, for a period not exceeding a reasonable maximum period, i…

(1) Property or a portion of property is exempt from taxation as provided under ORS 307.515 to 307.523 if: (a) The property, if unoccupied, is: (A) Offered for rental solely as a residence for low income persons; or (B) Held for the purpose of developing low income rental housing…

(1) Except as provided in subsection (2) of this section, the exemptions granted under ORS 307.515 to 307.523 apply only to the tax levy of a governing body that adopts the provisions of ORS 307.515 to 307.523. At the time of adoption, the governing body shall elect a definition …

(1) Property or a portion of property owned by a limited equity cooperative is exempt from taxation as provided under ORS 307.515 to 307.523 if: (a) The property is occupied by low income persons holding a proprietary lease in the limited equity cooperative; (b) The charges paid …

(1) A person seeking the exemption granted under ORS 307.515 to 307.523 must file an application for exemption with the governing body. The exemption, if granted, shall be for a period of 20 years. (2) The application must be filed as set forth in ORS 307.523 and must include the…

(1) Application shall be made on or before December 1 of the calendar year immediately preceding the first assessment year for which exemption is requested, and shall be accompanied by the application fee required under ORS 307.527. However, if the property is acquired after Nove…

In addition to any other provision of law, if a landlord violates ORS 307.517 (1)(c), a tenant may recover damages in an amount triple the actual damages sustained as a result of the violation. The court may award reasonable attorney fees to the prevailing party in an action unde…

(1) Final action upon an application by the governing body shall be in the form of an ordinance or resolution that shall contain the owner’s name and address, a description of the housing unit, either the legal description of the property or the county assessor’s property account…

(1) Except as provided in ORS 307.531, if, after an application for exemption under ORS 307.517 has been approved under ORS 307.527, the governing body finds that construction or development of the exempt property differs from the construction or development described in the appl…

An exemption granted under ORS 307.515 to 307.523 shall be immediately terminated and additional taxes imposed as provided in ORS 307.531 if the exempt property: (1) Is being held for future development of low income rental housing; and (2) Is used for any purpose other than the …

(1) If, after application has been approved under ORS 307.527, a declaration as defined in ORS 100.005 with respect to the property is presented to the county assessor or tax collector for approval under ORS 100.110, or if the governing body should file its termination findings w…

(1) Review of a denial of an application under ORS 307.527, or of the termination of an exemption under ORS 307.529, shall be as provided by ORS 34.010 to 34.100. (2) If no review of the termination of an exemption as provided in subsection (1) of this section is effected, or upo…

Notwithstanding any provision of ORS 307.515 to 307.523: (1) If the governing body finds that construction of the housing unit otherwise entitled to exemption under ORS 307.517 was not completed by July 1, 2030, due to circumstances beyond the control of the owner, and that the o…

As used in ORS 307.540 to 307.548: (1) “Governing body” means the city or county legislative body having jurisdiction over the property for which an exemption may be applied for under ORS 307.540 to 307.548. (2) According to the election of a governing body pursuant to ORS 307.54…

(1) Property is exempt from taxation as provided under ORS 307.540 to 307.548 if: (a) The property is owned or being purchased by a corporation described in section 501(c)(3) or (4) of the Internal Revenue Code that is exempt from income taxation under section 501(a) of the Inter…

(1) Except as provided in subsection (2) of this section, the exemption granted under ORS 307.540 to 307.548 applies only to the tax levy of a governing body that adopts the provisions of ORS 307.540 to 307.548. At the time of adoption, the governing body shall elect a definition…

(1) A corporation seeking the exemption granted under ORS 307.540 to 307.548 must file an application for exemption with the governing body for each assessment year the corporation wants the exemption. The application must be filed on or before March 1 of the assessment year for …

(1) Within 30 days of the filing of an application under ORS 307.545, the governing body shall determine whether the applicant qualifies for the exemption granted under ORS 307.540 to 307.548. (2)(a) If the governing body determines that the applicant qualifies, the governing bod…

(1)(a) If the governing body that has granted an exemption under ORS 307.540 to 307.548 to property in anticipation of future development of low income housing in connection with the exempt property finds that the property is being used for any purpose other than the provision of…

(1) As used in this section and ORS 307.558: (a) “Affordable housing covenant” and “eligible covenant holder” have the meanings given those terms under ORS 456.270. (b) “Condominium unit” or “unit” has the meaning given that term under ORS 100.005. (c) “Long-term” means for a per…

(1) This section applies if the county assessor determines that: (a) An eligible covenant holder whose land has been granted exemption under ORS 307.555 (2) has failed to take reasonable, timely measures to enforce, against the owner of the improvements that make the land eligibl…

(1)(a) Notwithstanding ORS 307.100 and 307.110, land is exempt from ad valorem property taxation for any property tax year if the land: (A) Constitutes home start lands as defined in ORS 458.461; (B) Has been sold, transferred or leased under ORS 458.467; and (C) Is used or held …

(1) If not otherwise exempt by law and upon compliance with ORS 307.162, all real and personal property or portion of the property owned or being purchased by an industry apprenticeship or training trust is exempt from property taxation if: (a) The trust is organized pursuant to …

(1) As used in ORS 307.590 to 307.596: (a) “Adopting jurisdiction” means the governing body of a city or county that adopts an exemption law. (b) “Eligible property” means property described in subsection (3) of this section. (c) “Exemption law” means an ordinance or resolution a…

(1)(a) An adopting jurisdiction shall prescribe exemption application forms and the information required to be included in the application. (b) If eligible property is located in a city and county, each of which is an adopting jurisdiction, the applicant shall elect the exemption…

(1) Within 60 days after receiving an application submitted under ORS 307.592, the adopting jurisdiction shall determine whether the property to which the application relates is eligible property located within the boundaries of the city or county and whether the application comp…

(1) Upon the earlier of the date on which the five-year period of exemption granted under an exemption law expires, or new property or new improvements as defined in ORS 308.149 are added to the tax account that includes exempt eligible property, the eligible property shall: (a) …

(1) The Legislative Assembly finds that it is in the public interest to stimulate the construction of transit supportive multiple-unit housing in the core areas of Oregon’s urban centers to improve the balance between the residential and commercial nature of those areas, and to e…

As used in ORS 307.600 to 307.637: (1) “Establish” means, unless the context requires otherwise, making existing multiple-unit housing subject to a low income housing assistance contract. (2) “Lender” means any person who makes a loan, secured by a recorded mortgage or trust deed…

(1) ORS 307.600 to 307.637 apply to multiple-unit housing preserved, constructed, established, added to or converted in cities or counties that adopt, after a public hearing and determination pursuant to subsection (3) of this section, by resolution or ordinance, the provisions o…

In any city, or in any county with a population of over 300,000, the exemption shall apply only to multiple-unit housing preserved, established, constructed, added to or converted on land within an area designated under ORS 307.606 (2) or within a designated urban renewal or rede…

(1)(a) Multiple-unit housing that qualifies for exemption under ORS 307.600 to 307.637 may be exempt from ad valorem taxation for no more than 10 successive years. (b) The first year of exemption is the assessment year beginning January 1 immediately following the calendar year i…

An owner desiring an exemption under ORS 307.600 to 307.637 shall first apply to the city or county, whichever is appropriate, on forms supplied by the city or county. The application shall describe the property for which an exemption is requested, set forth the grounds supportin…

The city or county may approve an application filed under ORS 307.615 if the city or county finds that: (1) In the case of the construction, addition or conversion of multiple-unit housing: (a) The owner has agreed to include in the construction, addition or conversion as a part …

(1) The city or county shall approve or deny an application filed under ORS 307.615 within 180 days after receipt of the application. An application not acted upon within 180 days shall be deemed approved. (2)(a) Following approval and on or before the deadline set forth in ORS 3…