Title 29, Revenue and Taxation

An exemption for multiple-unit housing may not be granted under ORS 307.600 to 307.637 unless: (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 mu…

As used in ORS 307.651 to 307.687, unless the context requires otherwise: (1) “Governing body” means the city legislative body having jurisdiction over the property for which an exemption may be applied for under ORS 307.651 to 307.687. (2) “Manufactured home” means a structure t…

(1) The Legislative Assembly finds it to be in the public interest to encourage homeownership among low and moderate income families. (2) The Legislative Assembly further finds and declares that the cities of this state should be able to establish and design programs to stimulate…

(1) ORS 307.651 to 307.687 apply to single-unit housing located within the jurisdiction of a governing body that adopts, by resolution or ordinance, ORS 307.651 to 307.687. Except as provided in subsection (2) of this section, the exemption provided by ORS 307.651 to 307.687 appl…

Prior to January 1 of each assessment year, the governing body of a city that adopts ORS 307.651 to 307.687 shall adopt by resolution the median sales price to be used for purposes of determining if dwelling units are qualified under ORS 307.651 to 307.687. In determining the med…

Each qualified dwelling unit of single-unit housing that qualifies for exemption under ORS 307.651 to 307.687 shall be exempt from ad valorem taxation for no more than 10 successive tax years beginning July 1 of the first tax year following approval of the application under ORS 3…

(1) Any owner desiring an exemption under ORS 307.651 to 307.687 shall first apply to the city on forms supplied by the city. (2) The application shall describe the property for which an exemption is requested, set forth the grounds for the exemption and be verified by oath or af…

The city may approve an application made under ORS 307.667 if it finds that: (1) For a property that is an existing qualified dwelling unit, the qualified dwelling unit constitutes single-unit housing; or (2) For a property that is a newly constructed qualified dwelling unit: (a)…

(1) The city shall approve or deny an application filed under ORS 307.667 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 307.512, th…

Notwithstanding ORS 307.651 to 307.687: (1) If the city finds that construction of single-unit housing was not completed in accordance with ORS 307.651 (4)(b), the city may extend the deadline for completion of construction for a period not to exceed an additional 24 consecutive …

(1)(a) Except as provided in ORS 307.684, if, after an application has been approved under ORS 307.674, the city finds that any provision of ORS 307.651 to 307.687 is not being complied with, or any provision required by the city pursuant to ORS 307.651 to 307.687 is not being co…

(1) If, after application has been approved under ORS 307.674, the county assessor discovers that the single-unit housing or a portion of the single-unit housing is changed to a use that is other than single-unit housing: (a) The exemption granted the single-unit housing or porti…

(1) Review of a denial of an application under ORS 307.674 shall be as provided by ORS 34.010 to 34.100. (2) Upon termination of an exemption, the county officials having possession of the assessment and tax rolls shall correct the rolls in the manner provided for omitted propert…

(1) As used in this section and ORS 307.806, “rural health care facility” means a health care facility that: (a) Is located in a rural health service area with an average travel time of more than 30 minutes from a population center of 30,000 or more, as determined by the Office o…

(1) In order for a rural health care facility to be exempt from tax under ORS 307.804, prior to the construction, addition, modification or installation of the facility the governing body of the county in which the facility is to be located must, by ordinance or resolution, autho…

The Legislative Assembly finds that owners of long term care facilities who devote substantial proportions of those facilities to providing long term care to residents eligible for medical services under Medicaid provide an essential community service. The Legislative Assembly de…

(1) Real and personal property that is used solely in the operations of a long term care facility that has been certified for the tax year as an essential community provider long term care facility under ORS 443.895 shall be exempt from ad valorem property taxation. (2)(a) In ord…

The exemption provided in ORS 307.811 applies only to the taxes of a taxing district the governing body of which has adopted, by ordinance or resolution, the provisions of ORS 307.811. [1999 c.476 §2a] (Public Beach Access Sites)

(1) Upon compliance with subsection (2) of this section, the portion of real property owned by a private individual or organization that is subject to an easement for public beach access shall be exempt from taxation if: (a) The property is designated as a beach access site for f…

(1) If, after an exemption under ORS 307.818 is granted, the county assessor determines that the property or a portion of the property is not managed, operated or maintained in a manner consistent with ORS 307.818: (a) The exemption granted under ORS 307.818 may be terminated; (b…

The Legislative Assembly finds and declares that: (1) The public policy of this state is to facilitate the transition of older logging equipment to newer equipment designed and manufactured to be as environmentally sensitive as current technology can provide, consistent with the …

(1) Environmentally sensitive logging equipment is exempt from ad valorem property taxation. (2) As used in this section: (a) “Environmentally sensitive logging equipment” means logging equipment that was originally manufactured after 1992. (b) “Logging equipment” means machinery…

Logging equipment consisting of a skyline yarder and carriage in the form of a mobile tower or swing yarder that is capable of full log suspension during inhaul is exempt from ad valorem property taxation. [1999 c.957 §6] (Cargo Containers)

All cargo containers principally used for the transportation of cargo by vessels in trade and ocean commerce shall be exempt from taxation. The term “cargo container” means a receptacle: (1) Of a permanent character and accordingly strong enough to be suitable for repeated use; (…

As used in ORS 307.841 to 307.867: (1) “Construction” means the development of land and the construction of improvements to land, and may be further defined by the city or county that designated the vertical housing development zone under ORS 307.844. (2) “Displacement” means a s…

(1)(a) A city may designate an area within the city as a vertical housing development zone. (b) A county may designate as a vertical housing development zone an area that is subject to a goal exception for residential use approved under ORS 197.732. (2) With the prior consent of …

(1) Following the designation of a vertical housing development zone under ORS 307.844, the city or county that designated the zone may acquire or dispose of real property within the zone for the purpose of developing vertical housing development projects within the zone. (2) The…

(1) Following the designation of a vertical housing development zone under ORS 307.844, a person proposing to undertake a proposed vertical housing development project and seeking the partial property tax exemption set forth in ORS 307.864 must apply to the governing body of the …

(1) A city or county may not certify a vertical housing development project under ORS 307.857 unless the project meets all requirements of this section. (2) The project must be entirely located within a vertical housing development zone designated by the city or county with which…

(1) Upon determining to certify a vertical housing development project under ORS 307.857, the city or county shall send a copy of the certification to the county assessor of the county in which the project is to be located. The certification must be accompanied by a description o…

(1) For the first tax year in which, as of the assessment date, a vertical housing development project is occupied or ready for occupancy following certification under ORS 307.857, and for the next nine consecutive tax years: (a) The property of the vertical housing development p…

(1)(a) During the period in which property of a vertical housing development project would otherwise be partially exempt under ORS 307.864 (1)(a), if all or a portion of the project has been decertified under ORS 307.861, the property is disqualified from partial exemption to the…

(1) A city or county that designates a vertical housing development zone under ORS 307.844 may terminate the zone at any time. (2) The termination of a zone under this section does not affect the partial exemption from tax under ORS 307.864 of any property of a vertical housing d…

As used in ORS 307.870 to 307.890: (1) “Affiliate” means a person that directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. (2) “Control,” for purposes of the definition of “affiliate” under this section…

(1) A tax of two percent is imposed on the rental price received for any qualified heavy equipment. (2) The tax imposed under this section shall be collected by the qualified heavy equipment provider from the renter at the time that the rental of the qualified heavy equipment is …

(1) Every qualified heavy equipment provider shall register with the Department of Revenue in the form and manner prescribed by the department no later than December 15 immediately preceding the beginning of the next property tax year by certifying that the provider is engaged in…

(1) Every qualified heavy equipment provider that rents out qualified heavy equipment is responsible for collecting the heavy equipment rental tax and shall file a return with the Department of Revenue, on or before the last day of the month following the end of each calendar qua…

If the amount paid by a qualified heavy equipment provider to the Department of Revenue under ORS 307.878 exceeds the amount of tax payable, the department shall refund the amount of the excess. A refund may not be made to a qualified heavy equipment provider that fails to claim …

(1) Every qualified heavy equipment provider is deemed to hold the amount of heavy equipment rental taxes collected in trust for the State of Oregon and for payment to the Department of Revenue in the manner and at the time provided under ORS 307.878. (2) At any time the qualifie…

(1) Unless the context requires otherwise, the provisions of ORS chapters 305, 314 and 316 governing the audit and examination of reports and returns, confidentiality of reports and returns, determination of deficiencies, assessments, claims for refunds, penalties, interest, jeop…

(1) All moneys received by the Department of Revenue pursuant to ORS 307.870 to 307.890, and any interest on the moneys, shall be paid to the State Treasurer to be held in a suspense account established under ORS 293.445. (2)(a) After the payment of refunds: (A) Moneys necessary …

(1) Public records of heavy equipment rental tax moneys collected by the Department of Revenue pursuant to ORS 307.870 to 307.890 are exempt from disclosure under ORS 192.311 to 192.478. Nothing in this section shall limit the use that can be made of such information for regulato…

If any person willfully delivers any statement containing a false statement of a material fact to the officer charged with assessment of property for tax purposes in the county of the person, whether it be an owner, shipper, the agent of the person, or a storehouse or warehouse o…