Title 29, Revenue and Taxation

(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…

As used in ORS 307.213 to 307.237: (1) “Agency loan” means a loan made by the Housing and Community Services Department pursuant to a program adopted under ORS 307.221. (2) “Assessor,” “tax collector” and “treasurer” mean the individual filling that county office so named or any …

(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. (b) Before adopting the project funding program, the sponsoring …

(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. (b) An application…

(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: (a) Using the last certified assessment roll for the property tax…

(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. (b) The agen…

(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…

(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). (…

(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: (a) Exempt the eligible housing project property i…

(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 …

(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 presumpti…

(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: (A) The developer has not completed the eligible housing pro…

(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…

(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. (2) Moneys in the fund may be invested as provided by ORS 293.7…

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 c…

(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 o…

(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 pr…

(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 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 reflect…

(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…

(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. (2) Upon compliance with ORS 307.260, there shall be exempt from taxation not to exceed $15,000 of the assessed value of the homestead or personal property …

(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 w…

(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 certif…

(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 …

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.

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 …

(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: (a) Serving in the Oregon National Guard, military reserve forces or organized militia of any other state or territ…

(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. (2) The claim shall set out the ba…

(1) As used in this section: (a) “Fire service professional,” “police officer” and “reserve officer” have the meanings given those terms in ORS 181A.355. (b) “Homestead” means the owner-occupied principal dwelling, either real or personal property, owned by a surviving spouse and…

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]