Chapter 307 — Chapter 307
258 sections in this chapter.
ORS 307.651 Definitions for ORS 307.651 to 307.687. As used in ORS 307.651 to 307.687, unless the context requires otherwise
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(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 that complies with any or all of the following placement standards, or any …
ORS 307.654 Legislative findings. (1) The Legislative Assembly finds it to be in the public interest to encourage homeownership among low and moderate income families
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(2) The Legislative Assembly further finds and declares that the cities of this state should be able to establish and design programs to stimulate the purchase, rehabilitation and construction of single-unit housing for homeownership by low and moderate income families by means o…
ORS 307.657 Local government action to provide exemption. (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 applies only to the tax levy of a governing body that adopts ORS 307.651 to 307.687
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(2)(a) Except as provided in paragraph (b) of this subsection, the tax exemption provided under ORS 307.651 to 307.687 applies to the tax levy of all taxing units with jurisdiction over property granted the tax exemption by a city if the rates of taxation of taxing units whose go…
ORS 307.660 [1975 c.428 §8; 1995 c.596 §8; renumbered 307.621 in 2005]
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[Repealed or reserved.]
ORS 307.661 Median sales price. 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 median sales price, the governing body, assisted by the county assessor, shall use the sales data collected under ORS 309.200 in the county in which the greater portion of the taxable assessed value of single-unit housing in the city is located, as of the period ending the prior November 30. [2005 c.470 §5]
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[Repealed or reserved.]
ORS 307.664 Exemption; limitations. 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 307.674, as determined under rules adopted by the Department of Revenue. The exemption provided by this section shall be in addition to any other exemption provided by law for the property. However, the amount of assessed value exempted under this section may not exceed the real market value of the structure determined as of the date that the property is inspected for purposes of making a determination under ORS 307.674. [Formerly 458.020]
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[Repealed or reserved.]
ORS 307.667 Application for exemption. (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
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(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 affirmation of the applicant. (3) The city may permit the applicant to revise an application made under this section prior to fi…
ORS 307.670 [1975 c.428 §9; 1979 c.425 §4; 1981 c.697 §6; 1983 c.493 §2; 1989 c.1051 §4; 1991 c.459 §75; 1995 c.596 §9; renumbered 307.624 in 2005]
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[Repealed or reserved.]
ORS 307.671 Approval criteria. The city may approve an application made under ORS 307.667 if it finds that
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(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) The proposed qualified dwelling unit will constitute single-unit housing; (b…
ORS 307.674 Application approval and denial procedures; notice of approval to owner; filing with assessor; fee. (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
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(2)(a) Following approval and on or before the deadline set forth in ORS 307.512, the city shall send a notice of approval to the owner. The notice shall explain the grounds for possible termination of the exemption prior to the end of the exemption period or thereafter, and the …
ORS 307.675 [1981 c.697 §5; 1987 c.158 §45; 1987 c.459 §33; 1991 c.459 §76; 1999 c.808 §7; 2003 c.457 §7; renumbered 307.627 in 2005]
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[Repealed or reserved.]
ORS 307.677 Extension of construction period; effect of destruction of property. Notwithstanding ORS 307.651 to 307.687
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(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 months if the city further finds that: (…
ORS 307.680 [1975 c.428 §10; 1991 c.459 §77; 1995 c.596 §10; 1997 c.541 §141; renumbered 307.631 in 2005]
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[Repealed or reserved.]
ORS 307.681 Termination of exemption for noncompliance; procedures. (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 complied with, the city shall give notice to the owner, mailed to the owner’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)(a) If the owner fails to show caus…
ORS 307.684 Immediate termination of exemption; additional taxes. (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
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(a) The exemption granted the single-unit housing or portion under ORS 307.651 to 307.687 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) No…
ORS 307.687 Review of denial of application; procedures following termination of exemption; correction of tax roll; additional taxes. (1) Review of a denial of an application under ORS 307.674 shall be as provided by ORS 34.010 to 34.100
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(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 property under ORS 311.216 to 311.232 to provide for the assessment and taxation of any property for which exemp…
ORS 307.690 [1975 c.428 §11; 1979 c.425 §5; 1983 c.493 §3; 1989 c.1051 §5; 1991 c.459 §78; 1995 c.596 §11; 1997 c.325 §29; renumbered 307.634 in 2005]
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[Repealed or reserved.]
ORS 307.691 [1995 c.596 §13; 1997 c.541 §143; 1999 c.808 §8; 2003 c.457 §8; 2005 c.176 §1; renumbered 307.637 in 2005]
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[Repealed or reserved.]
ORS 307.700 [1979 c.561 §1; repealed by 1993 c.475 §3]
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[Repealed or reserved.]
ORS 307.701 [1993 c.475 §2; 1997 c.541 §144; repealed by 1993 c.475 §4]
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[Repealed or reserved.]
ORS 307.705 [1979 c.561 §2; 1991 c.459 §79; repealed by 1993 c.475 §3]
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(Rural Health Care Facilities)
ORS 307.804 Rural health care facilities; claim procedures; duration of exemption. (1) As used in this section and ORS 307.806, “rural health care facility” means a health care facility that
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(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 of Rural Health; and (b) Is used exclusively to provide medical care. (2) Real and personal property of a rura…
ORS 307.806 Exemption limited to taxes of district adopting ORS 307.804; procedures. (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, authorize the exemption provided under ORS 307.804
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(2) Within 10 days following adoption of the ordinance or resolution that authorizes the exemption provided under ORS 307.804, the county governing body must give written notice of the authorization of the exemption to: (a) Each taxing district located in the county; and (b) The …
ORS 307.808 Findings and declarations. 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 declares that a property tax exemption will enable these essential community provider long term care facilities to increase the quality of care provided to facility residents. The Legislative Assembly further declares that the quality of care is increased most efficiently when the full value of the exemption is applied to increasing direct caregiver wages, physical plant improvements and other expenditures that directly benefit the facility residents and staff. [1999 c.476 §1]
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[Repealed or reserved.]
ORS 307.810 [1959 c.659 §1; repealed by 1979 c.692 §13]
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[Repealed or reserved.]
ORS 307.811 Essential community provider long term care facilities. (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
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(2)(a) In order for the long term care facility to be exempt from taxation under this section, the owner of the facility shall file with the county assessor a copy of a certificate issued by the Department of Human Services under ORS 443.895, certifying the facility as an essenti…
ORS 307.815 Exemption limited to taxes of district adopting ORS 307.811. 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]
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(Public Beach Access Sites)
ORS 307.818 Beach access sites; claim procedures. (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
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(a) The property is designated as a beach access site for free and open use by the public and the easement contains or is accompanied by a description of the property that conforms with the requirements of ORS 93.600 and allows the county assessor to locate the boundaries of and …
ORS 307.820 [1959 c.659 §2; 1965 c.395 §1; repealed by 1979 c.692 §13]
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[Repealed or reserved.]
ORS 307.821 Disqualification; additional taxes. (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
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(a) The exemption granted under ORS 307.818 may be terminated; (b) For the first tax year following the date of termination and each succeeding tax year, the property or portion shall be assessed and taxed as other property similarly situated is assessed and taxed; and (c) Notwit…
ORS 307.824 Findings and declarations. The Legislative Assembly finds and declares that
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(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 need to match the equipment to the specifics of th…
ORS 307.827 Environmentally sensitive logging equipment. (1) Environmentally sensitive logging equipment is exempt from ad valorem property taxation
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(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 and equipment: (A) Used or held for use in logging or forest management operations involving…
ORS 307.830 [1959 c.659 §3; repealed by 1979 c.692 §13]
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[Repealed or reserved.]
ORS 307.831 Skyline and swing yarders. 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]
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(Cargo Containers)
ORS 307.835 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
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(1) Of a permanent character and accordingly strong enough to be suitable for repeated use; (2) Specially designed to facilitate the carriage of goods, by one or more modes of transport, one of which shall be by vessels, without intermediate reloading; and (3) Fitted with devices…
ORS 307.840 [1959 c.659 §4; repealed by 1979 c.692 §13]
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(Vertical Housing Development Zones)
ORS 307.841 Definitions for ORS 307.841 to 307.867. As used in ORS 307.841 to 307.867
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(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 situation in which a household is fo…
ORS 307.844 Zone designation; local taxing district election to not participate in zone; notification of local taxing districts. (1)(a) A city may designate an area within the city as a vertical housing development zone
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(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 the governing body of each city in which a proposed vertical housing development zone is to …
ORS 307.847 [Formerly 285C.456; repealed by 2017 c.326 §11]
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[Repealed or reserved.]
ORS 307.850 [1965 c.278 §1; 1993 c.70 §1; 1997 c.499 §1; renumbered 285A.325 in 1997]
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[Repealed or reserved.]
ORS 307.851 [Formerly 285C.459; repealed by 2017 c.326 §11]
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[Repealed or reserved.]
ORS 307.854 Acquisition, disposition and development of real property within zone. (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
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(2) The development of projects may be undertaken by the city or county independently, jointly or in partnership with a private entity or may be undertaken by a private entity acting independently. (3) The entities undertaking the development of property under this section may ow…
ORS 307.857 Application for exemption; partial exemption computations; review; certification; fees. (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 city or county that designated the zone for certification of the project. Each phase of a phased development, whether vertical or horizontal, requires a separate application
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(2) The application must be satisfactory to the city or county in form and content and must contain any information required by the city or county, including all of the following: (a) The address and boundaries of the proposed vertical housing development project. (b) A descripti…
ORS 307.858 Project certification requirements. (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
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(2) The project must be entirely located within a vertical housing development zone designated by the city or county with which the application for certification is filed. (3) The project must have and maintain an exemption multiplier of at least 1.0 as computed under ORS 307.857…
ORS 307.861 Monitoring of certified projects; decertification. (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 of the property granted partial exemption under ORS 307.864
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(2) At any time after certification and prior to the end of the exemption period, the city or county may: (a) Request documentation, undertake investigations or otherwise review and monitor the project to ensure ongoing compliance by project applicants and owners. (b) Undertake a…
ORS 307.864 Partial property tax exemption. (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
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(a) The property of the vertical housing development project, other than the land of the project, shall be partially exempt from ad valorem property taxes imposed by local taxing districts, other than the districts that elected not to participate in the vertical housing developme…
ORS 307.866 Decertification of project; disqualification from exemption; additional taxes. (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 extent of the decrease in the exemption multiplier identified under ORS 307.861 (3)(a)(B) or (C) for property in the project dedicated to residential uses or low income residential housing, respectively, as set forth in the notice of decertification
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(b) During the period in which the land of a vertical housing development project would otherwise be partially exempt under ORS 307.864 (1)(b), if all or a portion of the project has been decertified under ORS 307.861, the land is disqualified from partial exemption to the same e…
ORS 307.867 Termination of zone; effect of termination. (1) A city or county that designates a vertical housing development zone under ORS 307.844 may terminate the zone at any time
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(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 development project that was certified under ORS 307.857 prior to the termination of the zone and that continues to qualify for …
ORS 307.870 Definitions for ORS 307.870 to 307.890. As used in ORS 307.870 to 307.890
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(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, means direct or indirect possessi…
ORS 307.872 Heavy equipment rental tax; exemption from property tax; no maximum term; rulemaking authority. (1) A tax of two percent is imposed on the rental price received for any qualified heavy equipment
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(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 made. (3) Qualified heavy equipment is exempt from any and all ad valorem property taxes if rental o…