Title 29, Revenue and Taxation

(1) Property is exempt from taxation as provided under ORS 307.540 to 307.548 if: (a) The property is owned or being purchased by a corporation described in section 501(c)(3) or (4) of the Internal Revenue Code that is exempt from income taxation under section 501(a) of the Inter…

(1) Except as provided in subsection (2) of this section, the exemption granted under ORS 307.540 to 307.548 applies only to the tax levy of a governing body that adopts the provisions of ORS 307.540 to 307.548. At the time of adoption, the governing body shall elect a definition…

(1) A corporation seeking the exemption granted under ORS 307.540 to 307.548 must file an application for exemption with the governing body for each assessment year the corporation wants the exemption. The application must be filed on or before March 1 of the assessment year for …

(1) Within 30 days of the filing of an application under ORS 307.545, the governing body shall determine whether the applicant qualifies for the exemption granted under ORS 307.540 to 307.548. (2)(a) If the governing body determines that the applicant qualifies, the governing bod…

(1)(a) If the governing body that has granted an exemption under ORS 307.540 to 307.548 to property in anticipation of future development of low income housing in connection with the exempt property finds that the property is being used for any purpose other than the provision of…

(1) As used in this section and ORS 307.558: (a) “Affordable housing covenant” and “eligible covenant holder” have the meanings given those terms under ORS 456.270. (b) “Condominium unit” or “unit” has the meaning given that term under ORS 100.005. (c) “Long-term” means for a per…

(1) This section applies if the county assessor determines that: (a) An eligible covenant holder whose land has been granted exemption under ORS 307.555 (2) has failed to take reasonable, timely measures to enforce, against the owner of the improvements that make the land eligibl…

(1)(a) Notwithstanding ORS 307.100 and 307.110, land is exempt from ad valorem property taxation for any property tax year if the land: (A) Constitutes home start lands as defined in ORS 458.461; (B) Has been sold, transferred or leased under ORS 458.467; and (C) Is used or held …

(1) If not otherwise exempt by law and upon compliance with ORS 307.162, all real and personal property or portion of the property owned or being purchased by an industry apprenticeship or training trust is exempt from property taxation if: (a) The trust is organized pursuant to …

(1) As used in ORS 307.590 to 307.596: (a) “Adopting jurisdiction” means the governing body of a city or county that adopts an exemption law. (b) “Eligible property” means property described in subsection (3) of this section. (c) “Exemption law” means an ordinance or resolution a…

(1)(a) An adopting jurisdiction shall prescribe exemption application forms and the information required to be included in the application. (b) If eligible property is located in a city and county, each of which is an adopting jurisdiction, the applicant shall elect the exemption…

(1) Within 60 days after receiving an application submitted under ORS 307.592, the adopting jurisdiction shall determine whether the property to which the application relates is eligible property located within the boundaries of the city or county and whether the application comp…

(1) Upon the earlier of the date on which the five-year period of exemption granted under an exemption law expires, or new property or new improvements as defined in ORS 308.149 are added to the tax account that includes exempt eligible property, the eligible property shall: (a) …

(1) The Legislative Assembly finds that it is in the public interest to stimulate the construction of transit supportive multiple-unit housing in the core areas of Oregon’s urban centers to improve the balance between the residential and commercial nature of those areas, and to e…

As used in ORS 307.600 to 307.637: (1) “Establish” means, unless the context requires otherwise, making existing multiple-unit housing subject to a low income housing assistance contract. (2) “Lender” means any person who makes a loan, secured by a recorded mortgage or trust deed…

(1) ORS 307.600 to 307.637 apply to multiple-unit housing preserved, constructed, established, added to or converted in cities or counties that adopt, after a public hearing and determination pursuant to subsection (3) of this section, by resolution or ordinance, the provisions o…

In any city, or in any county with a population of over 300,000, the exemption shall apply only to multiple-unit housing preserved, established, constructed, added to or converted on land within an area designated under ORS 307.606 (2) or within a designated urban renewal or rede…

(1)(a) Multiple-unit housing that qualifies for exemption under ORS 307.600 to 307.637 may be exempt from ad valorem taxation for no more than 10 successive years. (b) The first year of exemption is the assessment year beginning January 1 immediately following the calendar year i…

An owner desiring an exemption under ORS 307.600 to 307.637 shall first apply to the city or county, whichever is appropriate, on forms supplied by the city or county. The application shall describe the property for which an exemption is requested, set forth the grounds supportin…

The city or county may approve an application filed under ORS 307.615 if the city or county finds that: (1) In the case of the construction, addition or conversion of multiple-unit housing: (a) The owner has agreed to include in the construction, addition or conversion as a part …

(1) The city or county shall approve or deny an application filed under ORS 307.615 within 180 days after receipt of the application. An application not acted upon within 180 days shall be deemed approved. (2)(a) Following approval and on or before the deadline set forth in ORS 3…

(1)(a) Except as provided in ORS 307.627, if the city or county finds that construction of multiple-unit housing was not completed on or before the date specified in ORS 307.637, or that any provision of ORS 307.600 to 307.637 is not being complied with, or any provision required…

(1) If, after application has been approved under ORS 307.600 to 307.637, a declaration defined in ORS 100.005 with respect to the property is presented to the county assessor or tax collector for approval under ORS 100.110, or if the county assessor discovers that the multiple-u…

(1) Review of a denial of an application under ORS 307.621, or of the termination of an exemption under ORS 307.624, shall be as provided by ORS 34.010 to 34.100. (2) If no review of the termination of an exemption as provided in subsection (1) of this section is affected, or upo…

Notwithstanding any provision of ORS 307.624, if the city or county finds that construction, addition or conversion of the multiple-unit housing was not completed by the date specified in ORS 307.637, due to circumstances beyond the control of the owner, and that the owner had be…

An exemption for multiple-unit housing may not be granted under ORS 307.600 to 307.637 unless: (1) In the case of multiple-unit housing described in ORS 307.603 (5)(a), the application for exemption is made to the city or county on or before January 1, 2032. (2) In the case of mu…

As used in ORS 307.651 to 307.687, unless the context requires otherwise: (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 t…

(1) The Legislative Assembly finds it to be in the public interest to encourage homeownership among low and moderate income families. (2) The Legislative Assembly further finds and declares that the cities of this state should be able to establish and design programs to stimulate…

(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 appl…

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 med…

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 3…

(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. (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 af…

The city may approve an application made under ORS 307.667 if it finds that: (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)…

(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. (2)(a) Following approval and on or before the deadline set forth in ORS 307.512, th…

Notwithstanding ORS 307.651 to 307.687: (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 …

(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 co…

(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: (a) The exemption granted the single-unit housing or porti…

(1) Review of a denial of an application under ORS 307.674 shall be as provided by ORS 34.010 to 34.100. (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 propert…

(1) As used in this section and ORS 307.806, “rural health care facility” means a health care facility that: (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 o…

(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, autho…

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 de…

(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. (2)(a) In ord…

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] (Public Beach Access Sites)

(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: (a) The property is designated as a beach access site for f…

(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: (a) The exemption granted under ORS 307.818 may be terminated; (b…

The Legislative Assembly finds and declares that: (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 …

(1) Environmentally sensitive logging equipment is exempt from ad valorem property taxation. (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…

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] (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: (1) Of a permanent character and accordingly strong enough to be suitable for repeated use; (…

As used in ORS 307.841 to 307.867: (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 s…