Title 29, Revenue and Taxation

(1) As used in the property tax laws of this state: (a) “Land” means land in its natural state. For purposes of assessment of property subject to assessment at assessed value under ORS 308.146, land includes any site development made to the land. As used in this paragraph, “site …

(1) As used in the property tax laws of this state, unless otherwise specifically provided: (a) “Intangible personal property” or “intangibles” includes but is not limited to: (A) Money at interest, bonds, notes, claims, demands and all other evidences of indebtedness, secured or…

As used in this chapter and ORS chapters 305, 308, 310 and 311, “manufactured structure” means: (1) A manufactured dwelling as defined in ORS 446.003; (2) A structure that would meet the definition of “manufactured dwelling” in ORS 446.003 except that the structure is being used …

For purposes of the property tax laws of this state, the property of a limited liability company qualifies for an exemption from ad valorem property taxation or special assessment: (1) If the limited liability company is wholly owned by one or more nonprofit corporations or entit…

(1) All real property within this state and all tangible personal property situated within this state, except as otherwise provided by law, shall be subject to assessment and taxation in equal and ratable proportion. (2) Except as provided in ORS 308.505 to 308.674, intangible pe…

(1) Unless determined under a provision of law governing the partial exemption that applies to the property, the maximum assessed value and assessed value of partially exempt property shall be determined as follows: (a) The maximum assessed value: (A) For the first tax year in wh…

The assessor shall list and evaluate all real properties exempt from taxation under ORS 307.090, 307.120, 307.130, 307.140, 307.147, 307.150 and 307.160 and summarize the valuations of such properties in connection with the published summary of each year of assessed valuations of…

(1) As used in this section, “United States” means the federal government or an agency or instrumentality of the federal government. (2) Except as provided in ORS 307.050, 307.060, 307.070 and 307.080, all property of the United States, its agencies or instrumentalities, is exemp…

Whenever real and personal property of the United States or any department or agency of the United States is the subject of a contract of sale or other agreement whereby on certain payments being made the legal title is or may be acquired by any person and that person uses and po…

Real and personal property of the United States or any department or agency of the United States held by any person under a lease or other interest or estate less than a fee simple, other than under a contract of sale, shall have a real market value determined under ORS 308.232, …

The assessor must assess all improvements on lands, the fee of which is still vested in the United States, as personal property until the settler thereon or claimant thereof has made final proof. After final proof has been made, and a certificate issued therefor, the land itself …

Except for the improvements, machinery and buildings thereon, mining claims are exempt from taxation prior to obtaining a patent therefor from the United States.

(1) Except as provided by law, all property of the state and all public or corporate property used or intended for corporate purposes of the several counties, cities, towns, school districts, irrigation districts, drainage districts, ports, water districts, housing authorities, p…

(1) As used in this section, “property of a housing authority” includes, but is not limited to: (a) Property that is held under lease or lease purchase agreement by the housing authority; and (b) Property of a partnership, nonprofit corporation or limited liability company for wh…

(1) Any portion of state property that is used during the tax year for parking on a rental or fee basis to private individuals is subject to ad valorem taxation. (2) The real market value of such portion shall be computed by determining that percentage which the total of receipts…

Whenever real and personal property of the state or any institution or department thereof, or any county, municipal corporation or political subdivision of the state is the subject of a contract of sale or other agreement whereby on certain payments being made the legal title is …

(1) Property used for a natural gas pipeline extension project is exempt from ad valorem property taxation if: (a) The project receives or has received moneys from the Oregon Unified International Trade Fund to pay any portion of the project; (b) The length of the pipeline, inclu…

(1) Except as provided in ORS 307.120, all real and personal property of this state or any institution or department thereof or of any county or city, town or other municipal corporation or political subdivision of this state, held under a lease or other interest or estate less t…

(1) Real or personal property of a taxable owner held under lease, sublease or lease-purchase agreement by an institution, organization or public body, other than the State of Oregon, or a public university listed in ORS 352.002, granted exemption or the right to claim exemption …

(1) Subject to approval by the appropriate granting authority under subsection (4) of this section, the following real or personal property owned or being purchased under contract by any nonprofit corporation meeting the requirements of subsection (2) of this section shall be exe…

Upon compliance with ORS 307.162, the wastewater treatment facilities, sewage treatment facilities and all other property used for the purpose of wastewater treatment or sewage treatment, including the land underneath the facilities, shall be exempt from taxation if: (1) Owned by…

(1) Real property owned or leased by any municipality and real and personal property owned or leased by any dock commission of any city or by any airport district or port organized under the laws of this state is exempt from taxation to the extent to which such property is: (a) L…

(1) Except as provided in subsection (4) of this section, real or personal property that the Oregon Business Development Commission, acting pursuant to ORS 285C.606, has determined is an eligible project under ORS 285C.600 to 285C.635 shall be subject to assessment and taxation a…

All the real and personal property of districts, organizations, associations and agencies organized for the purposes of forest protection and fire suppression under ORS chapter 477 is exempt from taxation if such property is used exclusively for such protection and suppression. […

(1) As used in this section: (a) “Art museum” means a nonprofit corporation organized to display works of art to the public. (b) “Nonprofit corporation” means a corporation that: (A) Is organized not for profit, pursuant to ORS chapter 65 or any predecessor of ORS chapter 65; or …

(1) For the purposes of ORS 307.136, “fraternal organization” means a corporation: (a) Organized as a corporation not for profit under the laws of any state or national government; (b) That is not solely a social club but is established under the lodge system with a ritualistic f…

Upon compliance with ORS 307.162, the following property owned or being purchased by fraternal organizations shall be exempt from taxation: (1) All the real or personal property, or portion thereof, which is actually occupied or used in fraternal or lodge work or for entertainmen…

Upon compliance with ORS 307.162, the following property owned or being purchased by religious organizations shall be exempt from taxation: (1) All houses of public worship and other additional buildings and property used solely for administration, education, literary, benevolent…

(1) If not otherwise exempt by law, upon compliance with ORS 307.162, the child care facilities, schools, academies and student housing accommodations, owned or being purchased by incorporated eleemosynary institutions or by incorporated religious organizations, used exclusively …

(1) For purposes of this section: (a) “Nonprofit corporation” means a corporation that: (A) Is organized not for profit, pursuant to ORS chapter 65 or any predecessor of ORS chapter 65; or (B) Is organized and operated as described under section 501(c) of the Internal Revenue Cod…

(1) Notwithstanding ORS 307.022, upon compliance with ORS 307.162, the following property is exempt from taxation: (a) Burial grounds, tombs and rights of burial, and lands and buildings on the land, not exceeding 30 acres, used for the sole purpose of a crematory or alternative …

(1) Land that is exempt from ad valorem property tax under ORS 97.660, 307.140 (3) or 307.150 that ceases to be used or held exclusively for cemetery or crematory purposes shall be subject to assessment and taxation uniformly with real property of nonexempt ownerships. (2) There …

(1) Notwithstanding ORS 92.095, 307.155 and 311.411, if land that is exempt under ORS 307.150 ceases to be used or held exclusively for cemetery or crematory purposes, the additional taxes that would otherwise be due under ORS 307.155 (2) shall remain a potential tax liability th…

Upon compliance with ORS 307.162, all public libraries and the personal property belonging thereto and connected therewith, and the real property belonging thereto and upon which the library is situated shall be exempt from taxation.

(1)(a) Before any real or personal property may be exempted from taxation under ORS 307.092, 307.110 (3)(h), 307.115, 307.118, 307.130 to 307.140, 307.145, 307.147, 307.150, 307.160, 307.181 (3), 307.513, 307.555 or 307.580 for any tax year, the institution, organization or perso…

(1) If property is owned or being purchased by an institution, organization or public body that is granted exemption or the right to claim exemption for any of its property under a provision of law contained in this chapter, and the institution, organization or public body leases…

(1) Notwithstanding ORS 307.110, all land leased by any person from the State Land Board or agency with authority over land under ORS 273.141 is exempt from taxation. (2) As used in this section “land” means the land itself, above or under water, but does not include: (a) Any bui…

Any sports facility owned by a city with a population of at least 500,000 is exempt from taxation, even if leased to or operated by a taxpaying entity. [2001 c.931 §2] (Alternative Energy Systems)

(1) As used in this section: (a) “Alternative energy system” means property consisting of solar, geothermal, wind, water, fuel cell or methane gas energy systems for the purpose of heating, cooling or generating electricity. (b) “Community solar project” has the meaning given tha…

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 own…

(1)(a) Land acquired by an Indian tribe by purchase, gift or without consideration is exempt from taxation if: (A) The land is located within the ancient tribal boundaries of the tribe; and (B) Acquisition of the land by the United States in trust status has been requested or is …

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 sec…

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…

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, se…

(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. (2) The exemption provided in subsection (1) of this section does not apply to: (a) Any tangible personal pro…

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 furn…

Communications equipment, emergency response equipment and other tangible personal property is exempt from ad valorem property taxation if the equipment or property is: (1) Acquired or used primarily for the purposes of responding to and maintaining the capability to respond to s…

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. (Mobile Home or Manufactured Dwelling …

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 C…

(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 charact…