Chapter 307 — Chapter 307
258 sections in this chapter.
ORS 307.515 Definitions for ORS 307.515 to 307.523. As used in ORS 307.515 to 307.523
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(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 of trust or recorded mortgage made t…
ORS 307.517 Criteria for exemption. (1) Property or a portion of the property is exempt from taxation as provided under ORS 307.515 to 307.523 if
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(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, if any, adopted by the governing body; (b) The property, if occupied, is occupied solely by low income persons; …
ORS 307.518 Alternative criteria for exemption. (1) Property or a portion of property is exempt from taxation as provided under ORS 307.515 to 307.523 if
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(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, for a period not exceeding a reasonable maximum period, if any, adopted by the governing body; (b) The pr…
ORS 307.519 Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523; exception; additional provisions. (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 of “low income” under ORS 307.515
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(2) The exemptions granted under ORS 307.515 to 307.523 apply to the tax levy of all taxing districts in which property certified for exemption is located if, upon request of a governing body that has adopted the provisions of ORS 307.515 to 307.523, the rates of taxation of such…
ORS 307.520 Limited equity cooperative property. (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
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(a) The property is occupied by low income persons holding a proprietary lease in the limited equity cooperative; (b) The charges paid by the occupant to the limited equity cooperative for occupancy reflect the full value of the property tax exemption; (c) The exemption has been …
ORS 307.521 Application for exemption; policies for considering applications. (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
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(2) The application must be filed as set forth in ORS 307.523 and must include the following information, as applicable: (a) A description of the property or a portion of the property for which the exemption is requested; (b) A description of the purpose of the project and whethe…
ORS 307.523 Application deadlines; certification of exemption. (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 November 1, the application shall be made within 30 days after the date of acquisition
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(2) Within 60 days of the filing of an application under ORS 307.521, the governing body shall take final action upon the application as provided under ORS 307.527, and certify the results of the action to the county assessor, as set forth in ORS 307.512. (3) Upon receipt of cert…
ORS 307.525 Action against landlord for failure to reduce rent. 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 under this section. [1989 c.803 §6; 1995 c.618 §62]
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[Repealed or reserved.]
ORS 307.527 Ordinance or resolution approving or disapproving application; application fee. (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 number, any specific conditions upon which the approval of the application is based and if only a portion of the property is approved, a description of the portion that is approved
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(2) Following approval, the governing body shall file with the county assessor and send to the applicant a copy of the ordinance or resolution approving or disapproving the application. The copy shall contain or be accompanied by a notice explaining the grounds for possible termi…
ORS 307.529 Notice of proposed termination of exemption; grounds; terminating exemption. (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 application for exemption, or is not completed on or before July 1, 2030, or that any provision of ORS 307.515 to 307.523 is not being complied with, or any provision required by the governing body pursuant to ORS 307.515 to 307.523 is not being complied with, the governing body shall give notice of the proposed termination of the exemption to the owner, by mailing the notice to the last-known address of the owner, and to every known lender, by mailing the notice to the last-known address of every known lender. The notice shall state the reasons for the proposed termination and shall require the owner to appear at a specified time, not less than 20 days after mailing the notice, to show cause, if any, why the exemption should not be terminated
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(2) If the owner fails to appear and show cause why the exemption should not be terminated, the governing body shall notify every known lender, and shall allow any lender not less than 30 days after the date the notice of the failure to appear and show cause is mailed to cure any…
ORS 307.530 Termination if property held for future development or other purpose; additional taxes. 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
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(1) Is being held for future development of low income rental housing; and (2) Is used for any purpose other than the provision of low income rental housing. [1997 c.752 §10]
ORS 307.531 Termination of exemption without notice; grounds; additional taxes. (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 with the county assessor pursuant to ORS 307.529
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(a) The exemption granted the housing unit or portion under ORS 307.515 to 307.523 shall terminate immediately, without right of notice or appeal; (b) The property or a portion of the property shall be assessed and taxed as other property similarly situated is assessed and taxed;…
ORS 307.533 Review; correction of tax rolls; payment of tax after exemption terminates. (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
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(2) If no review of the termination of an exemption as provided in subsection (1) of this section is effected, or upon final adjudication, the county officials having possession of the assessment and tax rolls shall correct the rolls in the manner provided for omitted property un…
ORS 307.535 Extension of deadline for completion; exception to imposition of additional taxes. Notwithstanding any provision of ORS 307.515 to 307.523
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(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 owner had been acting and could reasonably be expected to …
ORS 307.537 [1989 c.803 §12; 1991 c.459 §69; 1991 c.930 §11; 1997 c.752 §16; 2001 c.114 §15; repealed by 2015 c.310 §6]
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(Nonprofit Corporation Low Income Housing)
ORS 307.540 Definitions for ORS 307.540 to 307.548. As used in ORS 307.540 to 307.548
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(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 307.543 (1), “low income” means: (a) Inco…
ORS 307.541 Nonprofit corporation low income housing; criteria for exemption. (1) Property is exempt from taxation as provided under ORS 307.540 to 307.548 if
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(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 Internal Revenue Code; (b) Upon liquidation, the assets of the corporation are required…
ORS 307.543 Exemption limited to levy of governing body adopting ORS 307.540 to 307.548; exception; additional provisions. (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 of “low income” under ORS 307.540
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(2) The exemption granted under ORS 307.540 to 307.548 applies to the tax levy of all taxing districts in which property certified for exemption is located if, upon request of a governing body that has adopted the provisions of ORS 307.540 to 307.548, the rates of taxation of suc…
ORS 307.545 Application for exemption. (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 which the exemption is sought, except that when the property designated is acquired after March 1 and before July 1, the application for that year must be filed within 30 days after the date of acquisition
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(2) The application must include the following information, as applicable: (a) A description of the property for which the exemption is requested; (b) A description of the charitable purpose of the project and whether all or a portion of the property is being used for that purpos…
ORS 307.547 Determination of eligibility; notice to county assessor. (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
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(2)(a) If the governing body determines that the applicant qualifies, the governing body shall certify to the assessor of the county where the real property is located, as set forth in ORS 307.512, that all or a portion of the property is exempt from taxation under the levy of th…
ORS 307.548 Termination of exemption; additional taxes. (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 low income housing, or that any provision of ORS 307.540 to 307.548 is not being complied with, the governing body shall give notice of the proposed termination of the exemption to the owner, by mailing the notice to the last-known address of the owner, and to every known lender, by mailing the notice to the last-known address of every known lender
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(b) The notice required under this subsection shall state the reasons for the proposed termination and shall require the owner to appear at a specified time, not less than 20 days after mailing the notice, to show cause, if any, why the exemption should not be terminated. (2) If …
ORS 307.550 [1983 c.786 §10; 1991 c.459 §70; 1997 c.541 §134; repealed by 2001 c.114 §16]
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[Repealed or reserved.]
ORS 307.555 Property burdened by affordable housing covenant used for owner-occupied housing. (1) As used in this section and ORS 307.558
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(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 period of not less than 99 years. (2) Upon compl…
ORS 307.558 Termination of exemption for noncompliance; additional taxes. (1) This section applies if the county assessor determines that
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(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 eligible for the exemption: (A) The affordable housing covenant by which…
ORS 307.560 [1983 c.786 §11; 1991 c.459 §71; 1999 c.314 §63; repealed by 2001 c.114 §16]
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(Home Start Lands)
ORS 307.561 Home start lands; rules. (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
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(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 for use consistently with applicable provisions of ORS 197A.447 and 458.461 to 458.478. (b)(A) Except as provided in subparagraph (B) of…
ORS 307.580 Property of industry apprenticeship or training trust; occupancy and use by other exempt corporation. (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
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(a) The trust is organized pursuant to a trust instrument solely for the purpose of aiding or assisting in the implementation or operation of one or more apprenticeship or training programs that conform to and are conducted under ORS 660.002 to 660.210; (b) The property or portio…
ORS 307.590 Definitions for ORS 307.590 to 307.596; new accessory dwelling units; newly converted multiplexes; taxing district approval. (1) As used in ORS 307.590 to 307.596
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(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 adopted pursuant to subsection (2) of th…
ORS 307.592 Application process. (1)(a) An adopting jurisdiction shall prescribe exemption application forms and the information required to be included in the application
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(b) If eligible property is located in a city and county, each of which is an adopting jurisdiction, the applicant shall elect the exemption the applicant wishes to receive for the eligible property by submitting the application to the appropriate governing body. (2) An applicati…
ORS 307.594 Approval or rejection of application; appeals; notice to assessor; continuation under new ownership. (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 complies with the adopting jurisdiction’s exemption law and ORS 307.590 to 307.596
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(2)(a)(A) If the adopting jurisdiction determines that the property or application does not meet all the requirements described in subsection (1) of this section, the application shall be rejected and the applicant shall be notified of the decision and the reasons for the decisio…
ORS 307.596 Assessment upon expiration or termination of exemption; additional taxes. (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
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(a) Have for the immediately succeeding property tax year a maximum assessed value as determined under ORS 308.156 (5); and (b) Be assessed and taxed as other property similarly situated is assessed and taxed. (2) Subsection (3) of this section applies if, as of January 1 of any …
ORS 307.600 Legislative findings. (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 ensure full-time use of the areas as places where residents of the community have an opportunity to live as well as to work
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(2) The Legislative Assembly further finds that it is in the public interest to promote private investment in transit supportive multiple-unit housing in light rail station areas and transit oriented areas in order to maximize Oregon’s transit investment to the fullest extent pos…
ORS 307.603 Definitions for ORS 307.600 to 307.637. As used in ORS 307.600 to 307.637
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(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, to finance the acquisition, const…
ORS 307.605 [1975 c.428 §1; 1979 c.425 §1; 1989 c.1051 §1; 1995 c.596 §2; 1999 c.808 §2; 2003 c.457 §2; renumbered 307.603 in 2005]
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[Repealed or reserved.]
ORS 307.606 Exemption limited to tax levy of city or county that adopts ORS 307.600 to 307.637; designated areas; public hearings; standards and guidelines for considering applications. (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 of ORS 307.600 to 307.637. The tax exemption provided by ORS 307.600 to 307.637 only applies to the tax levy of a city or county that adopts the provisions of ORS 307.600 to 307.637, except that the tax exemption shall apply to the ad valorem property taxes of all taxing districts when upon request of the city or county that has adopted the provisions of ORS 307.600 to 307.637, the rates of ad valorem taxation of taxing districts whose governing boards agree by resolution to the policy of providing tax exemptions for multiple-unit housing as provided in ORS 307.600 to 307.637, when combined with the rate of taxation of the city or county that adopts the provisions of ORS 307.600 to 307.637, equal 51 percent or more of the total combined rate of taxation levied on the property which is tax exempt under ORS 307.600 to 307.637
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(2) The city or county shall designate an area within which it proposes to allow exemptions provided for under the provisions of ORS 307.600 to 307.637. Core areas, light rail station areas or transit oriented areas may be designated by a city. A city may designate the entire cit…
ORS 307.609 Applicability of ORS 307.600 to 307.637 in cities and certain counties. 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 redevelopment area formed pursuant to ORS chapter 457. [Formerly 307.620]
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[Repealed or reserved.]
ORS 307.610 [1975 c.428 §3; 1979 c.425 §2; 1983 c.493 §1; 1989 c.1051 §2; 1991 c.459 §72; 1995 c.596 §3; 1997 c.325 §27; 1999 c.808 §3; 2003 c.457 §3; renumbered 307.606 in 2005]
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[Repealed or reserved.]
ORS 307.612 Duration of exemption; inclusions and exclusions. (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
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(b) The first year of exemption is the assessment year beginning January 1 immediately following the calendar year in which construction, addition or conversion is completed, determined by that stage in the construction process when: (A) Pursuant to ORS 307.330, the improvement w…
ORS 307.615 City or county to provide application forms; contents of application form; filing deadline; revision of application. 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 supporting the requested exemption and be verified by oath or affirmation of the applicant. Application shall be made on or before February 1 immediately preceding the first assessment year for which exemption is requested, and shall be accompanied by the application fee required by ORS 307.621. The city or county may permit the applicant to revise an application prior to final action by the city or county. [Formerly 307.640]
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[Repealed or reserved.]
ORS 307.618 City or county findings required for approval. The city or county may approve an application filed under ORS 307.615 if the city or county finds that
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(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 of the multiple-unit housing one or more design or public benefit elements as specified by the city or t…
ORS 307.620 [1975 c.428 §4; 1989 c.1051 §3; 1995 c.596 §4; 1999 c.808 §4; 2003 c.457 §4; renumbered 307.609 in 2005]
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[Repealed or reserved.]
ORS 307.621 Approval or denial of applications; application fees. (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
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(2)(a) Following approval and on or before the deadline set forth in ORS 307.512, the city or county shall send a notice of approval to the owner. (b) In addition, the city or county shall file with the county assessor a document listing the owner’s name and address, a descriptio…
ORS 307.624 Termination of exemption for failure to complete construction or comply with law; notice. (1)(a) Except as provided in ORS 307.627, if the city or county finds that construction of multiple-unit housing was not completed on or before the date specified in ORS 307.637, or that any provision of ORS 307.600 to 307.637 is not being complied with, or any provision required by the city or county pursuant to ORS 307.600 to 307.637 is not being complied with, the city or county shall give notice to the owner, mailed to the owner’s last-known address, and to any known lender, mailed to the lender’s last-known address, of the proposed termination of the exemption
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(b) The notice shall state the reasons for the proposed termination and shall require the owner to appear at a specified time, not less than 20 days after mailing the notice, to show cause, if any, why the exemption should not be terminated. (2) If the owner fails to appear and s…
ORS 307.627 Termination of exemption; additional taxes. (1) If, after application has been approved under ORS 307.600 to 307.637, a declaration 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 county assessor discovers that the multiple-unit housing or a portion of the multiple-unit housing is changed to a use that is other than residential or housing, or if the exemption was granted for housing being or becoming subject to a low income housing assistance contract with an agency or subdivision of this state or the United States and the housing is not housing subject to a low income housing assistance contract as of a date the housing is required to be subject to a low income housing assistance contract in order to receive the exemption
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(a) The exemption granted the multiple-unit housing or portion under ORS 307.600 to 307.637 shall terminate immediately, without right of notice or appeal; (b) The property or portion shall be assessed and taxed as other property similarly situated is assessed and taxed; and (c)(…
ORS 307.630 [1975 c.428 §5; 1979 c.425 §3; 1989 c.1051 §3a; 1991 c.459 §73; 1995 c.596 §5; 1997 c.541 §136; 1999 c.808 §5; 2003 c.457 §5; renumbered 307.612 in 2005]
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[Repealed or reserved.]
ORS 307.631 Review of denial of application or termination of exemption; correction of assessment and tax rolls; owner’s appeal of valuation; effective date of termination of exemption. (1) Review of a denial of an application under ORS 307.621, or of the termination of an exemption under ORS 307.624, shall be as provided by ORS 34.010 to 34.100
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(2) If no review of the termination of an exemption as provided in subsection (1) of this section is affected, or upon final adjudication, the county officials having possession of the assessment and tax rolls shall correct the rolls in the manner provided for omitted property un…
ORS 307.634 Extension of deadline for completion of construction, addition or conversion. Notwithstanding any provision of ORS 307.624, if the city or county finds that construction, addition or conversion of the multiple-unit housing was not completed by the date specified in ORS 307.637, due to circumstances beyond the control of the owner, and that the owner had been acting and could reasonably be expected to act in good faith and with due diligence, the city or county may extend the deadline for completion of construction, addition or conversion for a period not to exceed 12 consecutive months. [Formerly 307.690]
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[Repealed or reserved.]
ORS 307.637 Deadlines for actions required for exemption. An exemption for multiple-unit housing may not be granted under ORS 307.600 to 307.637 unless
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(1) In the case of multiple-unit housing described in ORS 307.603 (5)(a), the application for exemption is made to the city or county on or before January 1, 2032. (2) In the case of multiple-unit housing described in ORS 307.603 (5)(b), the construction, addition or conversion i…
ORS 307.640 [1975 c.428 §6; 1991 c.459 §74; 1995 c.596 §6; 1997 c.541 §138; renumbered 307.615 in 2005]
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[Repealed or reserved.]
ORS 307.650 [1975 c.428 §7; 1995 c.278 §37; 1995 c.596 §7; 1999 c.808 §6; 2003 c.457 §6; 2005 c.94 §41; renumbered 307.618 in 2005]
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(Single-Unit Housing)