Chapter 307 — Chapter 307

ORS 307.180 Property of Indians. The real property of all Indians residing upon Indian reservations who have not severed their tribal relations or taken lands in severalty, except lands held by them by purchase or inheritance, and situated on an Indian reservation, is exempt from taxation. However, the lands owned or held by Indians in severalty upon any Indian reservation and the personal property of such Indians upon reservations shall be exempt from taxation only when so provided by any law of the United States. [Amended by 1953 c.698 §7]

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ORS 307.181 Land acquired or owned by Indian tribe. (1)(a) Land acquired by an Indian tribe by purchase, gift or without consideration is exempt from taxation if

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ORS 307.182 Federal land used by recreation facility operators under permit. Notwithstanding ORS 307.060, real property used and occupied by commercial recreation facility operators under permits issued pursuant to the Acts of June 4, 1897 (16 U.S.C. 551), and March 4, 1915 (16 U.S.C. 497), as amended, is exempt from ad valorem property taxation. This section does not apply to improvements on real property described in this section. [1981 c.405 §1; 2001 c.114 §12; 2013 c.343 §1]

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ORS 307.183 Summer homes on federal land occupied under permit. Notwithstanding ORS 307.060, there shall be exempt from property taxation real property of the United States used and occupied for summer homes under a permit issued pursuant to the Act of March 4, 1915, ch. 144 (16 U.S.C. 497), as amended, but improvements thereon are subject to taxation. [1975 c.649 §1]

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ORS 307.184 Summer homes on federal land occupied under lease. Notwithstanding ORS 307.060, there shall be exempt from property taxation real property of the United States used and occupied for summer homes under a lease issued pursuant to the Act of June 1, 1938 (52 Stat. 609; 43 U.S.C. 682a), as amended, or Public Law 94-579, Title III, section 302, October 21, 1976, 90 Stat. 2762 (43 U.S.C. 1732), but improvements thereon are subject to taxation. [1979 c.422 §1]

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ORS 307.190 Tangible personal property held for personal use; inapplicability to property required to be registered, floating homes, boathouses and manufactured structures. (1) All items of tangible personal property held by the owner, or for delivery by a vendor to the owner, for personal use, benefit or enjoyment, are exempt from taxation

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ORS 307.193 [1969 c.605 §18; repealed by 1971 c.529 §37]

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ORS 307.195 Household furnishings owned by nonprofit organization furnishing housing for students attending institutions of higher education. All furniture, goods and furnishings owned by or situated in and used solely by a fraternity, sorority, student housing cooperative or student living organization is exempt from taxation if such fraternity, sorority, student housing cooperative or student living organization furnishes living quarters for students attending institutions of higher education and is not conducted for profit. [1957 c.631 §1]

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ORS 307.197 Equipment used for certain emergencies in navigable waters. Communications equipment, emergency response equipment and other tangible personal property is exempt from ad valorem property taxation if the equipment or property is

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ORS 307.200 Public ways. All lands within the boundary of any county road, and all dedicated streets and alleys in any incorporated or unincorporated city or town, or town plat, within this state, are exempt from assessment and taxation while used for such purposes

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ORS 307.203 Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds. Notwithstanding any other provision of law granting an exemption from property taxation, specific works or improvements to provide mobile home or manufactured dwelling parks as defined in ORS 446.003 that are financed from the proceeds of revenue bonds issued by the Housing and Community Services Department under ORS 456.548 to 456.828 shall not be eligible for a limited assessment or exemption from property taxation unless

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ORS 307.205 [1977 c.626 §2; 1987 c.756 §13; 1991 c.459 §48; 1997 c.541 §108; repealed by 2013 c.193 §1]

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ORS 307.210 Property of nonprofit mutual or cooperative water associations; disqualification; application. (1) After the county assessor has approved an application for exemption filed under this section, all property consisting of land, improvements, fixtures, equipment or supplies, including dams and dikes, owned by any association of persons, wholly mutual or cooperative in character, whether incorporated or unincorporated, used primarily in storing, conveying and distributing water to the members of such association for domestic use or irrigation, where such association has no other business or purpose and its operations are conducted without profit in money, is exempt from taxation

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ORS 307.213 Definitions for ORS 307.213 to 307.237. As used in ORS 307.213 to 307.237

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ORS 307.214 City and county project funding programs for developers of affordable and middle housing. (1)(a) A sponsoring jurisdiction may adopt by ordinance or resolution a project funding program under which the sponsoring jurisdiction awards project grants and makes project loans to developers for eligible costs

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ORS 307.215 [1981 c.533 §21; renumbered 305.823 in 2001]

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ORS 307.216 Application process; review by city or county and Housing and Community Services Department; term of agency loans made to fund project funding awards; amount of awards. (1)(a) A sponsoring jurisdiction that adopts a project funding program pursuant to ORS 307.214 shall prescribe an application process, including forms and deadlines, by which a developer may apply for project funding with respect to an eligible housing project

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ORS 307.218 County assessor to determine estimated incremental increase in property taxes of eligible housing project property; fire districts made whole; notice to sponsoring jurisdictions. (1) Upon request of the sponsoring jurisdiction under ORS 307.216, the assessor of the county in which is located the eligible housing project to which an application being reviewed under ORS 307.216 relates shall

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ORS 307.220 [Amended by 1997 c.325 §20; repealed by 2013 c.193 §1]

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ORS 307.221 Housing and Community Services Department program for agency loans to cities and counties to fund project grants and project loans to developers; agency loan agreements; consultation with Oregon Business Development Department; rules. (1)(a) The Housing and Community Services Department shall develop a program to make agency loans to sponsoring jurisdictions to fund project grants and project loans awarded under the sponsoring jurisdiction’s project funding program adopted pursuant to ORS 307.214

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ORS 307.223 City or county may pledge full faith and credit and taxing authority to repay agency loans; project property to which loan relates ineligible for program tax exemption; funding may be used for project in urban renewal area; developers not liable for program fee. (1)(a) For purposes of ORS 307.213 to 307.237, a sponsoring jurisdiction may enter into an agency loan agreement with the Housing and Community Services Department under ORS 307.221 under which the sponsoring jurisdiction pledges its full faith and credit and taxing authority and any alternative source of revenue, other than the fee payable under ORS 307.231, that is acceptable to the department in repayment of the total amount as determined under ORS 307.221 (2)

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ORS 307.225 Project funding agreements with developers; city or county to adopt law setting forth details of funded projects; distribution of agency loan proceeds to developers. (1) Upon entering into an agency loan agreement with the Housing and Community Services Department under ORS 307.221, a sponsoring jurisdiction shall offer a project funding agreement to each developer whose application for project funding was approved under ORS 307.216 (5)(b)

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ORS 307.227 Tax exemption for property to which project grant relates. (1) Upon receipt of the copy of a project grant agreement and ordinance or resolution from the sponsoring jurisdiction under ORS 307.225 (5), the assessor of the county in which eligible housing project property is located shall

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ORS 307.229 Repayment of agency loans. (1) Repayment of agency loans made under ORS 307.221 shall begin, in accordance with ORS 307.231, after completion of the eligible housing project funded by the project grant or project loan to which the agency loan relates, or after another date or other circumstances agreed to by the parties to a project funding agreement under ORS 307.223

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ORS 307.230 [Amended by 1997 c.325 §21; repealed by 2013 c.193 §1]

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ORS 307.231 Annual fee payable by taxpayer for property to which project grant relates; fee to be collected in same manner as property taxes; distribution of fee moneys; city or county obligation for unpaid agency loan amounts. (1) Unless repayment of the agency loan made under ORS 307.221 has been otherwise provided for under ORS 307.223, the fee payer for eligible housing project property that has been granted exemption under ORS 307.227 shall pay an annual fee for the term that shall be the presumptive number of property tax years for which the property is granted exemption under ORS 307.227 (3)(b)

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ORS 307.233 Accelerated fee repayment; penalty for fraud in obtaining project grant; lien on project property; assignment to Department of Revenue for collection. (1)(a) A developer that received a project grant award under ORS 307.225 shall become liable for immediate payment of outstanding annual fee payments, if any, imposed under ORS 307.231 for the entire term of the fee if

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ORS 307.235 Project funding program reports. (1) Not later than June 30 of each year in which a project funding agreement entered into under ORS 307.225 is in effect, a developer that is party to the agreement shall submit a report to the sponsoring jurisdiction in which the eligible housing project is located that contains

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ORS 307.237 Housing Project Revolving Loan Fund. (1) The Housing Project Revolving Loan Fund is established in the State Treasury, separate and distinct from the General Fund. Interest earned by the Housing Project Revolving Loan Fund shall be credited to the fund

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ORS 307.240 [Amended by 1971 c.258 §2; 1997 c.113 §5; repealed by 2013 c.193 §1]

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ORS 307.241 Policy. The purpose of ORS 307.241 to 307.248 is to assist private nonprofit corporations to provide permanent housing, recreational and social facilities, and care to elderly persons. The Legislative Assembly finds that the housing and related facilities furnished by private nonprofit corporations provide inherent benefits that justify the funded property tax exemption provided by ORS 307.241 to 307.248. [1977 c.411 §1; 2005 c.94 §32]

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ORS 307.242 Property of nonprofit corporation providing housing to elderly persons; necessity of filing claim to secure exemption. (1) Upon compliance with this section, whenever a corporation, as described in ORS 307.375, is receiving or has received any federal or state financial assistance, such as a loan, mortgage insurance, aid to construction, rent supplement or otherwise, under the following federal or state laws, the property owned or being purchased by that corporation in actual use for corporate purposes or in the process of construction for use for corporate purposes on January 1 of the assessment year is exempt from ad valorem taxation

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ORS 307.243 Property to which exemption applies. (1)(a) Except as provided under paragraph (b) of this subsection, the exemption allowed by ORS 307.242 shall apply only to property, consisting of land and improvements, where the process of construction of the improvements on the land is commenced after January 1, 1977, or to property acquired after January 1, 1977

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ORS 307.244 Funded exemption; computation of rate of levy by county assessor; payments to county by department; proration. (1) The assessor shall compute and list the value and compute and list the amount of tax which would have been charged on each property receiving an exemption under ORS 307.242 had the property not received an exemption. On or before October 15, the county assessor shall certify the total amounts so computed for each county to the Department of Revenue and to the county treasurer

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ORS 307.245 Denial of exemption for failure to reflect exemption by rent reduction. The funded property tax exemption granted under ORS 307.241 to 307.248 may not be granted in any year following a year for which the corporation has failed to satisfy the county assessor or the Department of Revenue that the exemption granted in the previous year has been reflected by a reduction in the amount of rent that would otherwise be paid for occupancy of the facility by its residents. [1977 c.411 §5; 2005 c.94 §33]

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ORS 307.248 Suspense account; fiscal year allocation; proration of payments. (1) Amounts necessary to make the payments authorized by ORS 307.244 shall be transferred to a suspense account established under ORS 293.445. Moneys in the suspense account are continuously appropriated to the Department of Revenue to carry out the purposes of ORS 307.241 to 307.248

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ORS 307.250 Property of veterans or surviving spouses. (1) As used in this section and ORS 307.260, 307.262 and 307.270, “veteran” has the meaning given that term in ORS 408.225

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ORS 307.260 Claiming exemption; surviving spouse’s election to continue exemption. (1)(a) Each veteran or surviving spouse qualifying for the exemption under ORS 307.250 shall file with the county assessor, on forms supplied by the assessor, a claim therefor in writing on or before April 1 of the assessment year for which the exemption is claimed, except that when the property designated is acquired after March 1 but prior to July 1 the claim shall be filed within 30 days after the date of acquisition

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ORS 307.262 Tax years for which exemption may be claimed upon receipt of federal certification of disability; procedure; refund. (1) Notwithstanding ORS 307.260, if a veteran receives notice of certification from the United States Department of Veterans Affairs or any branch of the Armed Forces of the United States that the veteran has disabilities of 40 percent or more as of a date set forth in the certification, the veteran may obtain the exemption set forth in ORS 307.250 for each tax year following the date of certified disability

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ORS 307.270 Property to which exemption of ORS 307.250 applies. (1) The exemption under ORS 307.250 applies to property a veteran or surviving spouse owns or has in possession under a recorded contract of purchase. The exemption first applies to the homestead of the veteran or surviving spouse and then to the personal property of the veteran or surviving spouse. Property of the spouse of the veteran is deemed the homestead of the veteran if the veteran and the spouse of the veteran are living together and occupying the property as their homestead. When a veteran or surviving spouse applies for exemption on properties in two or more counties, the total amount of the exemption allowed in all counties may not exceed the maximum amount of exemption under ORS 307.250

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ORS 307.280 Effect of exemption under ORS 307.250 on prior tax levied. Allowance of the exemption, under ORS 307.250, in any year shall not have the effect of canceling or permitting the cancellation of any tax levied in any prior year

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ORS 307.283 Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War. The surviving spouse remaining unmarried of any honorably discharged veteran of the Civil War or the Spanish War, who is pensioned and actually resides in a homestead, is entitled to an exemption of $2,000 of the taxable value of such homestead, in addition to the exemption from taxes on real property otherwise provided by law for such surviving spouse. [Formerly 307.300]

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ORS 307.285 [1981 c.530 §2; 1982 s.s.1 c.33 §5; repealed by 1991 c.459 §81]

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ORS 307.286 Homestead exemption. (1) Upon compliance with ORS 307.289, there shall be exempt from taxation up to $60,000 of the assessed value of the homestead of any resident of this state who is

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ORS 307.289 Claiming homestead exemption; alternative procedures following death of person qualifying for exemption. (1) Each person qualifying for the exemption under ORS 307.286 shall file with the county assessor, on forms supplied by the assessor, a claim in writing on or before August 1 following the end of the tax year for which the exemption is claimed

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ORS 307.290 [Repealed by 1977 c.113 §2]

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ORS 307.295 Property of surviving spouses of certain public safety officers killed in line of duty; application. (1) As used in this section

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ORS 307.300 [Amended by 1967 c.293 §31; 1981 c.530 §6; renumbered 307.283 in 2005]

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ORS 307.310 [Renumbered 307.035]

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ORS 307.315 Nursery stock. Nursery stock, as defined in ORS 571.005 (5), whether bare root, or whether balled or heeled or growing in containers in or upon the ground, is exempt from ad valorem taxation in the hands of the grower or wholesalers. [1971 c.285 §2; 1979 c.692 §1]

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