Title 29, Revenue and Taxation

As used in the laws of this state relating to the assessment, levy, collection and review of ad valorem taxes, unless the context otherwise requires: (1) “Assessor” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed u…

The Legislative Assembly finds that for the property tax system to function appropriately it is essential that administration be results-based, innovative and efficient. Any direction to, or review of, county administration by the State of Oregon shall carry out this finding. [19…

(1) The Department of Revenue shall exercise general supervision and control over the system of property taxation throughout the state. The department may do any act or give any order to any public officer or employee that the department deems necessary in the administration of t…

(1) If the governing body of a county believes that the county is in a state of fiscal distress that compromises the county’s ability to provide a minimally adequate level of property tax assessment services or property tax collection services, the governing body may request that…

The Department of Revenue shall: (1) Issue regulations, bulletins, manuals, instructions and directions to county assessors, county property value appeals boards and tax collectors as to the methods best calculated to secure uniformity according to law, in the system of assessmen…

(1) The Department of Revenue is authorized to institute programs for the appraisal of property in counties of the state and to make appraisals for the use of county assessors and property value appeals boards in assessing property and reviewing assessment rolls, and may install,…

(1) As used in this section: (a) “County-appraised industrial property” means: (A) Any unit of industrial property if the improvements of the property have a real market value of $1 million or less on the assessment roll for the preceding year; and (B) Any unit of industrial prop…

(1) The Oregon Land Information System Fund is created, separate and distinct from the General Fund. (2) Moneys in the Oregon Land Information System Fund are continuously appropriated to the Department of Revenue for the purpose of funding a base map system to be used in adminis…

(1) The Department of Revenue shall develop a base map system to facilitate and improve the administration of the ad valorem property tax system. (2) In developing the base map system, the department shall be advised by an advisory committee that is hereby created and that shall …

(1) The Department of Revenue shall carry on at its own expense a program of inservice training for the assessors and tax collectors of the various counties: (a) By periodically distributing to them bulletins prepared and published by the department pertaining to the principles a…

Once each year the Department of Revenue shall conduct a training session of not more than four days’ duration dedicated to the schooling of persons whose names appear in the pools described in ORS 309.067 in the functions of the property value appeals board. [1955 c.709 §5; 1993…

(1) Every public officer shall comply with any lawful order, rule or regulation of the Department of Revenue made under ORS 306.115, 308.335 or 309.400. (2) Whenever it appears to the department that any public officer or employee whose duties relate to the assessment or equaliza…

(1) In order to achieve uniformity in assessment and collection of property taxes throughout the state, the Department of Revenue shall prescribe a form for use by counties using automated data processing equipment and a form for use by counties not using automated data processin…

(1) The county assessor shall provide and make available to taxpayers, upon request, the following information: (a) An explanation of the ad valorem property tax system, including but not limited to the manner in which the amount of ad valorem property tax is determined, the mann…

(1) If an exemption or special assessment of property that is otherwise subject to assessment and taxation requires the filing of a written application with the Department of Revenue or a county assessor in order to be granted, the department may prescribe rules that permit the f…

(1) The Legislative Assembly finds that: (a) As a result of section 11, Article XI of the Oregon Constitution, every property tax exemption or special assessment granted by the Legislative Assembly reduces local resources available for local public services. (b) The Legislative A…

(1) If, for tax years beginning on or after July 1, 2001, a new property tax expenditure is created, or an existing property tax expenditure is expanded, 50 percent of the amount of the property tax revenues of a city, county or special district that are forgone as a result of th…

The Property Tax Expenditure Funding Account is created in the General Fund. Amounts appropriated to the Property Tax Expenditure Funding Account for the biennium are continuously appropriated to the Department of Revenue for the purpose of making property tax expenditure funding…

(1)(a) As soon as is practicable after the end of the regular session of the Legislative Assembly, the Department of Revenue shall determine the new expenditures and expansions that are subject to the funding requirements of ORS 306.353. (b) If an expansion of an existing propert…

(1) Orders of the Department of Revenue in property tax cases shall be served by mailing a copy by certified mail to each taxpayer directly affected, or to the attorney or authorized representative of the taxpayer, except that whenever the number of taxpayers whose property is af…

(1) A city, county, district or other political subdivision or municipal corporation of this state shall not impose, by ordinance or other law, a tax or fee upon the transfer of a fee estate in real property, or measured by the consideration paid or received upon transfer of a fe…

(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 …