ORS § 321.751 — OR Code / Title 29 / Chapter 321 / Section 321.751
321.751 Western Oregon Timber Severance Tax Fund
Status: in_force

(1) The Western Oregon Timber Severance Tax Fund is established in the State Treasury, separate and distinct from the General Fund. Interest earned by the Western Oregon Timber Severance Tax Fund shall be retained by the Western Oregon Timber Severance Tax Fund.

(2) Moneys are continuously appropriated from the Western Oregon Timber Severance Tax Fund for use in reimbursing the General Fund for expenses incurred in the collection of taxes imposed under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) .

(3) A working balance may be retained in the Western Oregon Timber Severance Tax Fund for the payment of expenses described in subsection (2) of this section. The balance of the Western Oregon Timber Severance Tax Fund, as of May 1 of each calendar year, shall be distributed as follows:

(a) 60.5 percent to the State School Fund established under ORS 327.008 (State School Fund) . A distribution made under this paragraph shall be made on or before May 15 of the year.

(b) 4.5 percent to the Community College Support Fund established under ORS 341.620 (Community College Support Fund) . A distribution made under this paragraph shall be made on or before May 15 of the year.

(c) 35 percent to the Department of Revenue for further distribution to the counties of this state that are located in western Oregon. Moneys distributed to the department under this paragraph are continuously appropriated to the department for the purpose of making the payments to counties described in this paragraph. A distribution to the department made under this paragraph shall be made on or before August 15 of the year. Each county’s share of the distribution made under this paragraph shall equal the proportion of the assessed value of all small tract forestland in western Oregon that is located in that county. A distribution made by the department to a county under this paragraph shall be deposited in the county general fund. [2003 c.454 §13]

Source: Section 321.751 — Western Oregon Timber Severance Tax Fund; revenue distribution , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 307.543 — OR Code / Title 29 / Chapter 307 / Section 307.543
307.543 Exemption limited to levy of governing body adopting ORS 307.540 to 307.548
Status: in_force

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

(2) The exemption granted under ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) applies to the tax levy of all taxing districts in which property certified for exemption is located if, upon request of a governing body that has adopted the provisions of ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) , the rates of taxation of such taxing districts whose governing boards agree to the policy of exemption under ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) , when combined with the rate of taxation of the governing body that adopts the provisions of ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) , equal 51 percent or more of the total combined rate of taxation on the property granted exemption.

(3) A governing body may adopt additional provisions relating to the exemption granted under ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) that do not conflict with the provisions of ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) . [1985 c.660 §3; 2015 c.141 §2; 2015 c.310 §8]

Note: See first note under 307.540 (Definitions for ORS 307.540 to 307.548) .

Source: Section 307.543 — Exemption limited to levy of governing body adopting ORS 307.540 to 307.548; exception; additional provisions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 311.865 — OR Code / Title 29 / Chapter 311 / Section 311.865
311.865 Exemption
Status: in_force

There shall be exempt from the levy of the taxing unit that is the party to an agreement entered into under ORS 311.860 (Agreement for prepayment) for each tax year indicated in the agreement, the percentage amount of real market value, allocable to or within the taxing unit, of the facility specified in the agreement for that tax year. The assessor shall modify the amount of the exemption or terminate the exemption at such time as the assessor determines that the monetary value of the exemption has equaled the amount of moneys paid by the facility under the agreement plus interest. [1975 c.563 §4; 1991 c.459 §263]

Source: Section 311.865 — Exemption; amount; termination , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 308.585 — OR Code / Title 29 / Chapter 308 / Section 308.585
308.585 Delivery of tentative assessment roll to director
Status: in_force

The Department of Revenue shall prepare the tentative assessment roll of property subject to assessment under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) on or before June 15 of the assessment year. [Amended by 1969 c.520 §30; 1973 c.402 §9; 1991 c.459 §152b; 2007 c.616 §4]

Source: Section 308.585 — Delivery of tentative assessment roll to director , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 305.170 — OR Code / Title 29 / Chapter 305 / Section 305.170
305.170 Complaints concerning tax laws
Status: in_force

The Department of Revenue:

(1) Shall see that complaints concerning the law may be heard, information as to its effects may be collected and all proper suggestions as to amendments may be made.

(2) Shall report to the Legislative Assembly, at each odd-numbered year regular session, the total amount of taxes collected in the state for state, county and municipal purposes.

(3) May investigate the tax laws of this and other states and the possible taxable resources of this state for the purpose of recommending to the legislature methods by which a more just and equitable system of taxation may be developed.

(4) Shall recommend to the Legislative Assembly at each odd-numbered year regular session such amendments of the Constitution or laws as may seem necessary to remedy injustice or irregularity in taxation, or to facilitate the assessment and collection of public taxes and revenues. [Formerly 306.170; 1975 c.605 §16; 2011 c.545 §40]

Source: Section 305.170 — Complaints concerning tax laws; reports and recommendations to Legislative Assembly , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.583 — OR Code / Title 29 / Chapter 305 / Section 305.583
305.583 Interested taxpayer petitions for certain determinations
Status: in_force

(1) An interested taxpayer may petition the regular division of the Oregon Tax Court to determine a question described in ORS 305.580 (Exclusive remedies for certain determinations) .

(2) Intentionally left blank —Ed.

(a) For purposes of this section and a question described in ORS 305.580 (Exclusive remedies for certain determinations) (1)(a), “interested taxpayer” means a person that is subject to the tax, fee, charge or assessment in question.

(b) For purposes of this section and a question described in ORS 305.580 (Exclusive remedies for certain determinations) (1)(b), “interested taxpayer” means a person that is subject to a tax, fee, charge or assessment that is pledged to secure or available for payment of bonded indebtedness described in section 11 (11)(d), Article XI of the Oregon Constitution.

(3) The petition shall be filed and perfected in the following manner only:

(a) The petitioner shall file a petition with the clerk of the tax court at its principal office in Salem, Oregon. The petition shall name as respondent the government unit that imposes the tax, fee, charge or assessment, that issues the bonded indebtedness or, in the case of an urban renewal agency, that receives the taxes. The filing in the tax court shall constitute the perfection of the petition. The clerk of the tax court shall serve the government unit by mailing a copy of the petition to the recording officer or chief administrative officer of the local government unit or to the Attorney General if the tax, fee, charge or assessment in question is imposed by the State of Oregon. The clerk also shall serve a copy of any petition naming a local government unit as respondent upon the Oregon Department of Justice.

(b) The petition shall state the facts and grounds upon which the petitioner contends that the tax, fee, charge or assessment is affected by section 11 or 11b, Article XI of the Oregon Constitution, or that a use of the proceeds of bonded indebtedness is not authorized. The case shall proceed thereafter in the manner provided for appeals concerning ad valorem property tax assessments. ORS 305.405 (Oregon Tax Court) to 305.494 (When shareholder may represent corporation in tax court proceedings) shall apply to such actions.

(4) Intentionally left blank —Ed.

(a) Except as provided in subsections (5) to (8) of this section, in the case of a question regarding the effect of the limits of section 11b, Article XI of the Oregon Constitution, on any tax, fee, charge or assessment that is imposed under a resolution or ordinance approved by the governing body of a local government unit, the petition shall be filed within 60 days after the action of the governing body approving the ordinance or resolution, adopting a new ordinance or resolution or changing an existing ordinance or resolution under which the tax, fee, charge or assessment is imposed, if the resolution or ordinance includes a classification of the tax, fee, charge or assessment as subject to or not subject to section 11 or 11b, Article XI of the Oregon Constitution. If the local government unit has not classified the tax, fee, charge or assessment, the petition shall be filed within 60 days after the later of:

(A) The last date, but no later than November 15, that the tax statements were mailed for the tax year in which the tax, fee, charge or assessment was imposed; or

(B) The date of imposition of the tax, fee, charge or assessment on the petitioner.

(b) If the local government unit adopts an ordinance or resolution classifying all or any of the taxes, fees, charges or assessments it imposes as subject to or not subject to section 11 or 11b, Article XI of the Oregon Constitution, as described in ORS 310.145 (Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits) , the petition shall be filed within 60 days after the governing body adopts the ordinance or resolution.

(5) In the case of a question concerning any tax, fee, charge or assessment that is characterized by the local government unit as an assessment for local improvements, the petition shall be filed within 60 days after the local government unit gives notice of its intention to characterize the charge as an assessment for local improvements. Notice may be given to affected property owners by the local government unit either when a local improvement district is formed, in a notice of intent to assess given by the local government unit or by other individual notice prior to assessment. Notice shall be given no later than the date the assessment is imposed. Notice given as provided under this subsection is in lieu of the notice required under subsection (9) of this section.

(6) In the case of a question concerning any taxes levied to pay principal and interest on bonded indebtedness approved by the governing body of a local government unit, the petition shall be filed within 60 days after the date the issuance of the bonded indebtedness was approved by the governing body of the local government unit if the resolution or ordinance of the governing body authorizing issuance of the bonded indebtedness includes a classification of the bonded indebtedness as subject to or not subject to the limits of section 11 or 11b, Article XI of the Oregon Constitution. If the local government unit has not classified the bonded indebtedness, the petition shall be filed within 60 days after the date specified in subsection (4)(a) of this section.

(7) In the case of a question concerning any taxes levied to pay principal and interest on bonded indebtedness not subject to the limits of section 11 or 11b, Article XI of the Oregon Constitution, that was approved by the electors of the local government unit at an election held on or after September 29, 1991, the petition shall be filed within 60 days after the date of the election at which the question of issuing the bonded indebtedness was approved by the electors of the local government unit.

(8) In the case of a question concerning the effect of section 11 or 11b, Article XI of the Oregon Constitution, on any tax, fee, charge or assessment imposed by the state, the petition shall be filed within 60 days after the first imposition of the tax, fee, charge or assessment by a state agency. For purposes of this subsection, a tax, fee, charge or assessment shall be considered imposed when it is due as provided by statute or when the state agency notifies a person that the tax, fee, charge or assessment is due.

(9) A local government unit:

(a) Shall give notice of its adoption of an ordinance or resolution classifying any of its taxes, fees, charges or assessments as not being subject to the limits of section 11 or 11b, Article XI of the Oregon Constitution, by publishing, within 15 days after adoption of the ordinance or resolution, an advertisement in a newspaper of general circulation in the county in which the local government unit is located or, if there is no newspaper of general circulation, in a newspaper of general circulation in a contiguous county.

(b) May give notice of its adoption of an ordinance or resolution specifying the authorized uses of the proceeds of bonded indebtedness by publishing, within 15 days after adoption of the ordinance or resolution, an advertisement in a newspaper of general circulation in the county in which the local government unit is located or, if there is no newspaper of general circulation, in a newspaper of general circulation in a contiguous county.

(10) A notice described in subsection (9) of this section shall:

(a) Appear in the general news section of the newspaper, not in the classified advertisements;

(b) Measure at least three inches square;

(c) Be printed in a type size at least equal to 8-point type; and

(d) State that the local government unit has adopted a resolution or ordinance:

(A) Classifying one or more of its taxes, fees, charges or assessments as not being subject to the limits of section 11 or 11b, Article XI of the Oregon Constitution, that the reader may contact a designated individual within the local government unit to obtain a copy of the ordinance or resolution and that judicial review of the classification of the taxes, fees, charges or assessments may be sought within 60 days of the date of the resolution or ordinance; or

(B) Specifying the authorized uses of the proceeds of bonded indebtedness, that the reader may contact a designated individual within the local government unit to obtain a copy of the ordinance or resolution and that judicial review of the specification of authorized uses may be sought within 60 days of the date of the resolution or ordinance.

(11) An ordinance or resolution that results in a mere change in the amount of a tax, fee, charge or assessment and does not result in a change in the characteristics or attributes of the tax, fee, charge or assessment, or contain a change in purpose to which the revenue is applied, may not be considered a change that may result in a proceeding commenced under subsection (4) of this section.

(12) In the case of a question concerning the authorized uses of the proceeds of bonded indebtedness, the petition must be filed within 60 days after the adoption of the ordinance or resolution described in subsection (9)(b) of this section or, if the governing body has not published the notice described in subsection (9)(b) of this section, the petition must be filed within 180 days after the questioned use of the proceeds is made. [1991 c.459 §26; 1993 c.18 §66; 1993 c.270 §19; 1995 c.79 §110; 1995 c.650 §73; 1997 c.541 §§78,78a,79,79a; 1999 c.340 §9; 2003 c.195 §20; 2005 c.225 §5; 2005 c.443 §18; 2011 c.256 §3]

Source: Section 305.583 — Interested taxpayer petitions for certain determinations; petition contents; manner and time for filing; classification notice requirements; bond proceed use notice requirements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 311.414 — OR Code / Title 29 / Chapter 311 / Section 311.414
311.414 Date of acquisition for purposes of ORS 311.412 and 311.413
Status: in_force

For the purposes of ORS 311.412 (Effect of acquisition of property by eminent domain on taxes for prior fiscal years) and 311.413 (Effect of acquisition of property by eminent domain on taxes for fiscal year of acquisition) , the date of acquisition of real property by eminent domain proceedings by the State of Oregon or any political subdivision thereof shall be deemed to be the date possession thereof is taken by the state or the political subdivision thereof, or the date final judgment is entered in the eminent domain proceedings, whichever is earlier. [1953 c.539 §3]

Source: Section 311.414 — Date of acquisition for purposes of ORS 311.412 and 311.413 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 316.587 — OR Code / Title 29 / Chapter 316 / Section 316.587
316.587 Effect of underpayment of estimated tax
Status: in_force

(1) Except as provided in subsection (5) of this section, if an individual makes an underpayment of estimated tax, interest shall accrue at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) on the amount underpaid for the period the estimated tax or any installment remains unpaid. The penalty provisions contained in ORS chapter 314 for underpayment of tax shall not apply to underpayments of estimated tax under ORS 316.557 (Definition of “estimated tax.”) to 316.589 (Application to short tax years and tax years beginning on other than January 1) .

(2) For purposes of subsection (1) of this section, the amount of underpayment shall be the excess of the required installment over the amount (if any) of the installment paid on or before the due date for the installment.

(3) The period of underpayment shall run from the date the installment was due to the earlier of the following dates:

(a) The 15th day of the fourth month following the close of the taxable year; or

(b) With respect to any portion of the underpayment, the date on which the portion is paid.

(4) For purposes of subsection (3)(b) of this section, a payment of estimated tax shall be credited against unpaid required installments in the order in which such installments are required to be paid.

(5) Intentionally left blank —Ed.

(a) Interest accruing under subsection (1) of this section shall not be imposed if the individual was a resident of this state throughout the preceding taxable year and had no tax liability for that year, and the preceding taxable year was a taxable year of 12 months.

(b) Interest accruing under subsection (1) of this section shall not be imposed with respect to any underpayment of estimated tax to the extent that the Department of Revenue determines that by reason of casualty, disaster or other unusual circumstances the imposition of interest would be against equity and good conscience.

(c) Interest accruing under subsection (1) of this section shall not be imposed with respect to any underpayment of estimated tax if the department determines that:

(A) In the tax year the estimated tax payment was required to be made or in the tax year preceding such tax year, the taxpayer (i) retired after having attained age 62 or (ii) became disabled; and

(B) The underpayment was due to reasonable cause and not to willful neglect.

(d) Interest accruing under subsection (1) of this section shall not be imposed with respect to any underpayment of estimated tax attributable to the pro rata share of a shareholder of the income of an S corporation if:

(A) The income is taxable income for an initial year for which S corporation status is elected for the corporation; and

(B) The shareholder is a nonresident or for the preceding taxable year was a part-year resident for Oregon tax purposes.

(6) For purposes of this section, the estimated tax shall be computed without any reduction for the amount of credit estimated to be allowed to the individual for the taxable year under ORS 316.187 (Amount withheld is in payment of employee’s tax) . The amount of the credit allowed under ORS 316.187 (Amount withheld is in payment of employee’s tax) for the taxable year shall be considered a payment of estimated tax. An equal part of the credit shall be considered paid on each installment date for the taxable year, unless the taxpayer establishes the date on which all amounts were actually withheld, in which case the amount so withheld shall be considered payment of estimated tax on the dates on which the amounts were actually withheld.

(7) For purposes of subsections (5) and (8) of this section, the term “tax” means the tax imposed by this chapter minus any credits against tax allowed for purposes of this chapter, other than the credit against tax provided by ORS 316.187 (Amount withheld is in payment of employee’s tax) .

(8) For purposes of subsections (2) and (4) of this section, the term “required installment” means the amount of the installment that would be due if the estimated tax were equal to the least of:

(a) Ninety percent of the tax shown on the return for the taxable year (or, if no return is filed, 90 percent of the tax for such year);

(b) If the preceding taxable year was a taxable year of 12 months, the percentage of the tax shown on the return filed by the individual for the preceding taxable year that is established by the Department of Revenue by rule; or

(c) Ninety percent of the tax for the taxable year computed by placing on an annualized basis the taxable income for the months in the taxable year ending before the month in which the installment is required to be paid.

(9) For purposes of subsection (8) of this section:

(a) If an amended return is filed on or before the return due date (determined with regard to any extension of time granted to the taxpayer), then the term “return” means the amended return.

(b) If during initial processing of the return the department adjusts the amount of tax due, then the term “tax shown on the return” means the tax as adjusted by the department. This paragraph shall not apply if it is ultimately determined that the adjustment was improper.

(c) The department shall consider the provisions of section 6654 of the Internal Revenue Code. [1980 c.7 §22; 1982 s.s.1 c.16 §21; 1985 c.603 §8; 1987 c.293 §22a; 1989 c.625 §13b; 1991 c.457 §7h; 1993 c.726 §35a; 1995 c.556 §5; 1999 c.90 §18; 2001 c.660 §4; 2017 c.278 §11; 2017 c.315 §25]

Source: Section 316.587 — Effect of underpayment of estimated tax; computation of underpayment; interest; when not imposed , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 305.492 — OR Code / Title 29 / Chapter 305 / Section 305.492
305.492 Fees and expenses of witnesses
Status: in_force

Any witness subpoenaed or whose deposition is taken shall receive the fees and mileage provided for witnesses in ORS 44.415 (Fees and mileage of witnesses) (2). Witnesses for the state or its political subdivisions shall be paid from moneys appropriated therefor. Payment of fees and mileage to other witnesses shall be made by the party at whose instance the witness appears or the deposition is taken. [Formerly 305.495]

Source: Section 305.492 — Fees and expenses of witnesses , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.471 — OR Code / Title 29 / Chapter 307 / Section 307.471
307.471 Student housing exempt from school district taxes
Status: in_force

(1) Intentionally left blank —Ed.

(a) Upon compliance with subsection (2) of this section, student housing shall be exempt from all ad valorem property taxes levied by a school district, a county education bond district, an education service district, a community college service district or a community college district.

(b) As used in this subsection, “student housing” means housing that is:

(A) Rented exclusively to students of any educational institution, public or private, that offers at least a two-year program acceptable for full credit toward a baccalaureate degree;

(B) Rented upon a nondiscriminatory basis, without regard to race, creed, color or national origin;

(C) Owned by a nonprofit corporation having articles of incorporation that provide that on dissolution or liquidation, the right, title and interest of the corporation in and to all accommodations and facilities with respect to which exemption is sought will be conveyed to the educational institution or institutions whose students are served by the housing, and all its other remaining assets will be conveyed to one or more organizations exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code;

(D) Owned by a nonprofit corporation that has made legally enforceable arrangements to convey its interest in any property with respect to which exemption is claimed to the educational institution or institutions whose students are served by the housing upon final payment of the mortgage indebtedness incurred in connection with the construction or acquisition of the housing; and

(E) Regulated by federal or state law in regard to rents, charges, development costs and methods of operation. The renting of the property for safekeeping purposes during the summer months shall not disqualify the property from the exemption granted by this section.

(2) Intentionally left blank —Ed.

(a) Except as provided in paragraph (b) of this subsection, the nonprofit corporation shall apply to the assessor for the exemption on or before April 1 of the assessment year for which the exemption is claimed on forms prescribed by the Department of Revenue. The exemption claim shall include a certification by the university, college or community college attended by a majority of the student occupants that the property is being used for student housing during the current school year. Once an exemption has been granted, the exemption shall continue in effect, without reapplication, until the property fails to meet the qualifications of subsection (1) of this section as exempt student housing.

(b) If the property designated in the claim for exemption under paragraph (a) of this subsection is acquired after March 1 and before July 1, or if there is a change in use of the property qualifying the property for exemption under this section after March 1 and before July 1, the initial claim for exemption shall be filed within 30 days from the date of acquisition or change of use of the property.

(3) When, for any reason, the property or any portion thereof ceases to meet the qualifications of subsection (1) of this section, the owner at the time of the change shall notify the assessor of such change prior to the next January 1, or within 60 days after the date of disqualification, whichever is the earlier.

(4) When property that has received special exemption as student housing under subsection (1) of this section thereafter becomes disqualified for such exemption, and the notice required by subsection (3) of this section is not given, the assessor shall determine the date that the notice should have been given, shall notify the owner thereof and notwithstanding ORS 311.235 (Bona fide purchaser) , there shall be added to the tax extended against the property on the next general property tax roll, to be collected and distributed in the same manner as the remainder of the real property tax, an amount equal to the sum of the following:

(a) The total amount by which taxes assessed against the property would have been increased if it had been subject to tax without regard to subsection (1) of this section during the tax year for which the notice should have been given and each tax year thereafter together with the interest which would have accrued had the taxes been properly assessed and the exemption not been granted in the applicable years; and

(b) A penalty equal to 20 percent of the amount specified in paragraph (a) of this subsection, however, no penalty shall be imposed on any amount attributable to interest.

(5) A fraternity, sorority or cooperative housing organization, or an associated alumni nonprofit corporation organized exclusively for the purpose of owning property housing the fraternity, sorority or cooperative housing organization and providing related financial and operational support, may qualify for the exemption provided by subsection (1) of this section if the requirements of subsection (1)(b)(A) and (B) of this section are met, provided that any of its housing accommodations not occupied by members of the organization shall be open to occupancy by students who are not members of or affiliated with the organization, on a nondiscriminatory basis, without regard to race, creed, color or national origin, under rules or conditions set by the school.

(6) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [Formerly 307.460]

Source: Section 307.471 — Student housing exempt from school district taxes; application procedure; disqualification , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 323.343 — OR Code / Title 29 / Chapter 323 / Section 323.343
323.343 Report by persons with cigarette activity
Status: in_force

(1) On or before the 20th day of January, April, July and October, every person who is not a distributor and who had cigarette activity in this state during the preceding calendar quarter shall file on forms prescribed by the Department of Revenue a report containing any information the department may require to carry out the purposes of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) .

(2) If the department determines that a report filed under this section reflects cigarette activity that constitutes distribution in this state, the department may deem the individual a distributor subject to the provisions of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) that relate to distributors and the distribution of cigarettes. [2001 c.5 §4]

Source: Section 323.343 — Report by persons with cigarette activity; forms , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 308a.715 — OR Code / Title 29 / Chapter 308a / Section 308a.715
308A.715 Imposition of deferred additional taxes upon request of owner
Status: in_force

(1) Notwithstanding that additional taxes otherwise due under ORS 308A.703 (Additional taxes upon disqualification) are deferred under ORS 308A.706 (Circumstances when additional taxes are deferred) , the additional taxes may be imposed at any time after disqualification of the property from special assessment if the property owner so requests.

(2) A request for imposition of tax under this section shall be made in writing to the county assessor.

(3) If the request for imposition of tax under this section is made prior to August 15 of the assessment year, the additional tax shall be added to the current general property tax roll to be collected and distributed in the same manner as other real property tax. If the request for imposition of tax is made on or after August 15 of the assessment year, the additional tax shall be added to the next general property tax roll to be collected in the same manner as other ad valorem property taxes. [1999 c.314 §38]

Source: Section 308A.715 — Imposition of deferred additional taxes upon request of owner , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 305.217 — OR Code / Title 29 / Chapter 305 / Section 305.217
305.217 When deduction for amounts paid as wages or remuneration permitted
Status: in_force

No deduction shall be allowed under ORS chapter 316, 317 or 318 to an individual or entity for amounts paid as wages or as remuneration for personal services if that individual or entity fails to report the payments as required by ORS 314.360 (Information returns) or 316.202 (Reports by employer) on the date prescribed therefor (determined with regard to any extension of time for filing) unless it is shown that the failure to report is due to reasonable cause and not done with the intent to evade payment of the tax imposed by ORS chapter 316 or to assist another in evading the payment of such tax. [1987 c.843 §2]

Source: Section 305.217 — When deduction for amounts paid as wages or remuneration permitted , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.842 — OR Code / Title 29 / Chapter 305 / Section 305.842
305.842 Application of Internal Revenue Code to certain property tax laws
Status: in_force

(1) As used in ORS 307.130 (Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions) , 307.147 (Senior services centers) , 307.580 (Property of industry apprenticeship or training trust) , 308A.450 (Definitions for ORS 308A.450 to 308A.465) , 310.140 (Legislative findings) and 310.800 (Property tax work-off programs) , “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2022.

(2) As used in ORS 311.666 (Definitions for ORS 311.666 to 311.701) , “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2022, including amendments that take effect after that date. [2014 c.52 §15; 2015 c.348 §27; 2015 c.442 §22; 2016 c.33 §15; 2017 c.527 §16; 2018 c.101 §16; 2019 c.319 §16; 2021 c.456 §17; 2022 c.83 §17; 2023 c.97 §2; 2023 c.171 §17]

Source: Section 305.842 — Application of Internal Revenue Code to certain property tax laws , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308.610 — OR Code / Title 29 / Chapter 308 / Section 308.610
308.610 Oath of director upon completion of review
Status: in_force

Upon completion of the review of the roll as provided in ORS 308.590 (Review and correction of tentative assessment roll) , the Director of the Department of Revenue shall take and subscribe to an oath similar to the oath required for assessors under ORS 308.320 (Oath of assessor upon completion of assessment roll) . The oath shall be filed with the Secretary of State. [Amended by 2005 c.94 §55; 2007 c.616 §15]

Source: Section 308.610 — Oath of director upon completion of review , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 316.707 — OR Code / Title 29 / Chapter 316 / Section 316.707
316.707 Computation of depreciation of property under federal law
Status: in_force

(1) To the extent that the amount allowed as a deduction under section 168 of the Internal Revenue Code (Accelerated Cost Recovery System) exceeds, or is less than, the amount that would be allowed as a deduction for depreciation for the property under the federal Internal Revenue Code as amended and in effect on December 31, 1980, the difference shall be added to, or subtracted from federal taxable income, whichever is applicable.

(2) The modifications required by subsection (1) of this section apply only to the differences in the computation of depreciation (reasonable allowance for exhaustion, wear, tear and obsolescence) under the Accelerated Cost Recovery System and the other methods of depreciation. Nothing in this section shall be construed to govern the eligibility of property for depreciation, or other provisions of the Internal Revenue Code which do not directly govern the computation of the deduction amount for recovery property.

(3) There shall be added to federal taxable income any amount deducted under section 179 of the Internal Revenue Code (election to expense certain depreciable business assets). However, any asset with respect to which this section applies may be depreciated as otherwise provided under this chapter.

(4) Income included in federal taxable income by a shareholder of an S corporation pursuant to sections 1366 to 1368 of the Internal Revenue Code shall be adjusted for purposes of determining Oregon taxable income as required by the provisions of this section.

(5) This section shall not apply to property placed in service in taxable years beginning on or after January 1, 1985. [1983 c.162 §67; 1985 c.802 §13]

Source: Section 316.707 — Computation of depreciation of property under federal law; applicability , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 321.354 — OR Code / Title 29 / Chapter 321 / Section 321.354
321.354 Common ownership minimum acreage requirements
Status: in_force

(1) Intentionally left blank —Ed.

(a) The Department of Revenue shall identify the forestland that is held in common ownership of 5,000 acres or more as of the assessment date for each tax year.

(b) Forestland that the department has identified under paragraph (a) of this subsection that, for the previous tax year, was subject to small tract forestland assessment shall be disqualified from small tract forestland assessment and shall be subject to special assessment as provided in this section as of the first tax year the forestland is held in common ownership of 5,000 acres or more.

(c) For purposes of this subsection, “forestland” includes land that meets the definition of forestland under ORS 321.805 (Definitions for ORS 321.805 to 321.855) .

(2) Forestland assessed under this section shall have a specially assessed value per acre equal to the value certified to the county assessor for the tax year under ORS 321.216 (Certified specially assessed values) for the applicable land class of the forestland.

(3) For each land class described in ORS 321.210 (Proposed specially assessed values) , the forestland maximum assessed value per acre shall equal 103 percent of the forestland assessed value per acre for the preceding tax year or 100 percent of the forestland maximum assessed value per acre for the preceding tax year, whichever is greater.

(4) Intentionally left blank —Ed.

(a) The assessor shall compute the assessed value of forestland by multiplying the acreage of the forestland in each land class by the lesser of:

(A) The specially assessed value per acre; or

(B) The maximum assessed value per acre.

(b) If the forestland being assessed consists of different land classes, the assessed value of the forestland shall be the sum of the assessed values computed for each land class under paragraph (a) of this subsection.

(5) Notwithstanding subsection (4) of this section, the forestland shall be assessed as provided in ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) if the real market value of the forestland is less than the value established under subsection (4) of this section.

(6) For purposes of this section:

(a) The department shall certify to the county assessor of a county in which forestland identified in subsection (1) of this section is located a list of the property tax accounts containing forestland so identified.

(b) Forestland shall be considered to be in common ownership if the forestland is owned by the person directly or is owned by a corporation, partnership, association or other entity in which the person owns a majority interest.

(c) Additional taxes may not be imposed as a result of a disqualification under subsection (1) of this section.

(d) The notification requirements and other procedures that the county assessor must follow in disqualifying forestland do not apply to a disqualification occurring under subsection (1) of this section.

(e) The department shall notify the county assessor of forestland identified under subsection (1)(a) of this section that is located in that county. [1999 c.1078 §§2,7; 2001 c.860 §2; 2003 c.454 §67]

Source: Section 321.354 — Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 319.260 — OR Code / Title 29 / Chapter 319 / Section 319.260
319.260 Exemption of fuel in vehicles coming into or leaving state
Status: in_force

Any person coming into or leaving Oregon in a motor vehicle may transport in the fuel tank of such vehicle motor vehicle fuel for the purpose of operating such motor vehicle, without complying with any of the provisions imposed upon dealers by ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) . However, if motor vehicle fuel so brought into the state is removed from the fuel tank of the vehicle or used for any purpose other than the propulsion of the vehicle, the person so importing the fuel into this state shall be subject to all the provisions of ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) and 319.990 (Penalties) applying to dealers. [Amended by 1987 c.610 §12a]

Source: Section 319.260 — Exemption of fuel in vehicles coming into or leaving state , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 314.870 — OR Code / Title 29 / Chapter 314 / Section 314.870
314.870 Time for performing certain acts postponed by reason of service in a combat zone
Status: in_force

(1) Section 7508 of the Internal Revenue Code, insofar as it describes periods of time to be disregarded with respect to the performance of acts relative to federal income tax liability of an individual (or individual and spouse) who performs service in an area designated as a combat zone, or is hospitalized as a result of injury received while serving in such area, shall apply as appropriate to the same or similar acts for purposes of the tax imposed by this chapter and ORS chapter 316.

(2) If an individual is entitled to the benefits of subsection (1) of this section with respect to any return and if the return is timely filed (determined after the application of subsection (1) of this section), then notwithstanding ORS 314.415 (Refunds) or other law, any overpayment of tax with respect to such return shall bear interest from the due date of the return (determined without the application of subsection (1) of this section).

(3) If the federal income tax liability of any taxpayer is forgiven under section 692 of the Internal Revenue Code for any tax period, then the Oregon income tax liability for the same tax period shall be forgiven in the same manner. [1991 c.177 §4; 1997 c.839 §63; 1999 c.224 §10]

Source: Section 314.870 — Time for performing certain acts postponed by reason of service in a combat zone , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 319.192 — OR Code / Title 29 / Chapter 319 / Section 319.192
319.192 Refund to dealer of uncollectible taxes
Status: in_force

(1) Upon application to the Department of Transportation, a motor vehicle fuel dealer may obtain a refund of the tax paid to the department on sales of motor vehicle fuel if:

(a) The dealer has received less than full consideration for the fuel from or on behalf of a purchaser;

(b) The account has been declared by the dealer to be an uncollectible account receivable and meets all applicable standards for deductibility for federal income tax purposes pursuant to the Internal Revenue Code; and

(c) The dealer has not previously received a refund from the department for motor vehicle fuel taxes not paid by the same purchaser.

(2) For purposes of determining the amount of a refund due under this section, the amount of consideration received by the motor vehicle fuel dealer shall be apportioned between the charges for the motor vehicle fuel and the tax for the fuel. The amount of the tax refunded may not exceed the amount of tax paid under ORS 319.020 (Monthly statement by dealer) .

(3) If the motor vehicle fuel dealer who receives a refund under this section subsequently collects any amount from any source for the account declared uncollectible, the amount collected shall be apportioned between the charges for the motor vehicle fuel and the corresponding tax for the fuel. The motor vehicle fuel tax collected shall be returned to the department.

(4) The department shall adopt rules governing the process of applying for and receiving refunds under this section. [2003 c.307 §2]

Note: 319.192 (Refund to dealer of uncollectible taxes) was added to and made a part of 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 319.192 — Refund to dealer of uncollectible taxes; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 308.820 — OR Code / Title 29 / Chapter 308 / Section 308.820
308.820 Tax as a lien
Status: in_force

(1) All taxes levied under ORS 308.805 (Mutual and cooperative electric distribution systems subject to tax on gross earnings) shall be a debt due and owing from the association and shall be a lien on all the property, real and personal, of the association from March 1 of each year. The taxes shall be delinquent if not paid within 30 days of the due date thereof. Interest shall be charged on the delinquent taxes in the manner prescribed in ORS 305.220 (Interest on deficiency, delinquency or refunds) .

(2) The Department of Revenue shall enforce collection of the taxes levied under ORS 308.805 (Mutual and cooperative electric distribution systems subject to tax on gross earnings) and immediately after the delinquency date thereof shall institute an action for the collection of such taxes, together with interest, costs and other lawful charges thereon. The department shall have the benefit of all laws of this state pertaining to provisional remedies against the properties, either real or personal, of such associations, without the necessity of filing either an affidavit or undertaking, as otherwise provided by law. [Amended by 1957 c.637 §3; 1981 c.623 §6; 1999 c.223 §9; 2009 c.128 §15]

MANUFACTURED STRUCTURES; MOBILE MODULAR UNITS

Source: Section 308.820 — Tax as a lien; delinquency date; action to collect , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 314.362 — OR Code / Title 29 / Chapter 314 / Section 314.362
314.362 Filing return on magnetic media or other machine-readable form
Status: in_force

(1) The information return and the employer’s annual return, described in ORS 314.360 (Information returns) and 316.202 (Reports by employer) (3) shall be filed on magnetic media or other machine-readable form if the corresponding federal return is required to be filed on magnetic media or other machine-readable form by section 6011 (e) of the Internal Revenue Code and the regulations, revenue rulings and revenue procedures adopted pursuant to that section.

(2) The Department of Revenue may, by administrative rule, adopt the regulations, revenue rulings or revenue procedures which are adopted pursuant to section 6011 (e) of the Internal Revenue Code whenever such regulations, revenue rulings or revenue procedures may be adopted.

(3) The department may require that the magnetic media or other machine-readable forms filed with it meet specifications prescribed by the department. The department may allow an alternative method of filing if the person filing the return is unable to meet the specifications prescribed by the department. [1987 c.366 §2; 1991 c.457 §17; 1993 c.726 §12; 1995 c.556 §25; 1997 c.839 §55]

Source: Section 314.362 — Filing return on magnetic media or other machine-readable form; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 314.469 — OR Code / Title 29 / Chapter 314 / Section 314.469
314.469 Treatment of moneys collected under ORS 314.406
Status: in_force

Moneys collected under ORS 314.406 (Penalty for promotion of abusive tax shelter) shall be considered net revenue from the tax imposed under ORS chapter 316 for purposes of ORS 316.502 (Distribution of revenue to General Fund) . [2007 c.568 §13]

Source: Section 314.469 — Treatment of moneys collected under ORS 314.406 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 308.457 — OR Code / Title 29 / Chapter 308 / Section 308.457
308.457 Determining boundaries of distressed areas
Status: in_force

(1) Each city or county that adopts, by resolution or ordinance, ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) , shall adopt rules specifying the process for determining the boundaries of a distressed area and for distressed area boundary changes.

(2) The cumulative land area within the boundaries of distressed areas within a city or county, whichever adopts the provisions of ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) , may not exceed 20 percent of the total land area of the city or county. [2005 c.94 §50]

Source: Section 308.457 — Determining boundaries of distressed areas; rules; limitation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 323.105 — OR Code / Title 29 / Chapter 323 / Section 323.105
323.105 Distributor’s license
Status: in_force

(1) Any person engaging or seeking to engage in the sale of cigarettes as a distributor shall file an application for a distributor’s license with the Department of Revenue. The application shall be on a form prescribed by the department.

(2) A distributor shall apply for and obtain a license for each place of business at which the distributor engages in the business of distributing cigarettes. A fee may not be charged for the license. For the purposes of this section, a vending machine in and of itself is not a place of business.

(3) A person may not engage in the business of distributing cigarettes to other persons in this state without a license. [1965 c.525 §34; 2003 c.804 §13]

Source: Section 323.105 — Distributor’s license , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 307.455 — OR Code / Title 29 / Chapter 307 / Section 307.455
307.455 Definitions for ORS 307.453 to 307.459
Status: in_force

(1) As used in ORS 307.453 (Findings for food processing machinery and equipment exemption) to 307.459 (Rules) :

(a) “Assessor” means the county assessor, or the Department of Revenue if under ORS 306.126 (Appraisal of industrial property by department) the department is responsible for appraisal of the facility at which the qualified machinery and equipment is located.

(b) “Bakery product” has the meaning given that term in ORS 625.010 (Definitions for ORS 625.010 to 625.270) .

(c) “Dairy products” has the meaning given that term in ORS 621.003 (Definitions) .

(d) “Food processor”:

(A) Means a person engaged in the business of freezing, canning, dehydrating, concentrating, preserving, processing or repacking for human consumption raw or fresh fruit, vegetables, nuts, legumes, grains, bakery products, dairy products, eggs, seafood, meat or wild game in any procedure that occurs prior to the point of first sale by the processor.

(B) Does not include:

(i) Persons engaged in the business of producing alcoholic beverages or marijuana items as defined in ORS 475C.009 (Definitions for ORS 475C.005 to 475C.525) .

(ii) A person engaged in the business of producing bakery products unless the person has been issued a wholesale license by the State Department of Agriculture.

(e) “Integrated processing line” does not include forklifts, trucks or other rolling stock used to transport material to or from a point of manufacture or assembly.

(f) “Qualified machinery and equipment” means property, whether new or used, that is newly acquired by a food processor and placed into service prior to January 1 preceding the first tax year for which an exemption under this section is sought, and that consists of:

(A) Real property machinery and equipment that is used by a food processor in the primary processing of raw or fresh fruit, vegetables, nuts, legumes, grains, bakery products, dairy products, eggs, seafood, meat or wild game; or

(B) Personal property machinery and equipment that is used in an integrated processing line for the primary processing of raw or fresh fruit, vegetables, nuts, legumes, grains, bakery products, dairy products, eggs, seafood, meat or wild game.

(2) Intentionally left blank —Ed.

(a) On or before March 1 preceding the first tax year for which property is to be exempt from taxation under this section, a food processor seeking an exemption under this section shall apply to the assessor for exemption. The application shall be on a form prescribed by the Department of Revenue and shall include any information required by the department, including a schedule of the qualified machinery and equipment for which certification is sought.

(b) Notwithstanding paragraph (a) of this subsection, the assessor may approve an application that is filed after March 1, and on or before December 31 of the assessment year, if the statement is accompanied by a late filing fee of the greater of $200 or one-tenth of one percent of the real market value of the property that is the subject of the application.

(c) The assessor shall review the application and, if the machinery and equipment that is the subject of the application constitutes qualified machinery and equipment certified by the State Department of Agriculture under ORS 307.457 (Certification of eligibility of machinery and equipment) , shall approve the application and exempt the qualified machinery and equipment.

(d) If any of the machinery and equipment that is the subject of the application does not constitute qualified machinery and equipment certified by the State Department of Agriculture under ORS 307.457 (Certification of eligibility of machinery and equipment) , the assessor shall exclude the nonqualified machinery and equipment from the application.

(3) Qualified machinery and equipment for which an application has been approved under subsection (2) of this section shall be exempt for the tax year for which the application was approved and for the next four succeeding tax years, if as of the assessment date for each year the property constitutes qualified machinery and equipment.

(4) The duration of the exemption under subsection (3) of this section may not be extended as the result of the value of changes to qualified machinery and equipment that are attributable to rehabilitation, reconditioning or ongoing maintenance or repair.

(5) Notwithstanding subsection (3) of this section, qualified machinery and equipment that is used to process grains or bakery products may not be granted exemption under this section unless the qualified machinery and equipment has a total cost of initial investment of at least $100,000 to the food processor.

(6) Notwithstanding subsection (3) of this section, qualified machinery and equipment that is used to process bakery products may not be granted exemption under this section if proceeds from retail sales made at the processing site constitute more than 10 percent of all proceeds from sales made at the processing site. [2005 c.637 §3; 2015 c.827 §1; 2016 c.105 §1; 2017 c.21 §102; 2019 c.579 §45; 2023 c.398 §11]

Note: Section 7, chapter 637, Oregon Laws 2005, provides:

Sec. 7. Property may not qualify for a first year of exemption under ORS 307.455 (Definitions for ORS 307.453 to 307.459) for a tax year beginning on or after July 1, 2030. [2005 c.637 §7; 2011 c.656 §1; 2013 c.210 §1; 2019 c.579 §42; 2023 c.398 §5]

Source: Section 307.455 — Definitions for ORS 307.453 to 307.459; application; exemption; limitations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 315.169 — OR Code / Title 29 / Chapter 315 / Section 315.169
315.169 Agriculture workforce housing contributor credit
Status: in_force

(1) A taxpayer that is a contributor is allowed a credit against the taxes otherwise due under ORS chapter 316, if the taxpayer is a resident individual, or ORS chapter 317, if the taxpayer is a corporation, to the extent the owner or operator of agriculture workforce housing transferred all or a portion of the credit allowed to the owner or operator under ORS 315.164 (Agriculture workforce housing projects) .

(2) An owner or operator of agriculture workforce housing may transfer all or a portion of the credit allowed to the owner or operator under ORS 315.164 (Agriculture workforce housing projects) to one or more contributors but the amount transferred may not total more than the total credit the owner or operator may claim. The transfer must comply with ORS 315.056 (Conditions for transfer of tax credit) .

(3) To receive a credit under this section:

(a) The contributor must obtain a letter of credit approval from the Housing and Community Services Department under ORS 315.167 (Agriculture workforce housing credit application) ; or

(b) If the owner or operator of agriculture workforce housing elects to transfer all or a portion of the credit allowed under ORS 315.164 (Agriculture workforce housing projects) after the date that a letter of credit approval has been issued to the owner or operator, the owner or operator and the contributor must comply with ORS 315.056 (Conditions for transfer of tax credit) .

(4) A contributor remains eligible to receive a credit under this section even if the owner or operator of the agriculture workforce housing becomes ineligible for the credit as a result of:

(a) Failure to file the annual certification under ORS 315.164 (Agriculture workforce housing projects) (6);

(b) Failure to continue to substantially comply with occupational safety or health laws, rules, regulations or standards under ORS 315.164 (Agriculture workforce housing projects) (10);

(c) Failure to register as a farmworker camp with the Department of Consumer and Business Services under ORS 658.750 (Camp operator registration) ;

(d) Failure of the operator to hold a valid indorsement as a farmworker camp operator under ORS 658.730 (Farm labor contractor indorsement to operate farmworker camp) ; or

(e) Failure to comply with any other rules or provisions relating to the operation or maintenance of the agriculture workforce housing after work on the agriculture workforce housing project has been completed.

(5) Intentionally left blank —Ed.

(a) The credit allowed under this section may be taken for the tax year in which the agriculture workforce housing project is completed or in any of the nine tax years succeeding the tax year in which the project is completed.

(b) The credit allowed in any one tax year may not exceed 20 percent of the amount determined under subsection (2) of this section that was transferred to the contributor claiming the credit.

(6) Except as provided under subsection (7) of this section, the credit allowed in any one year may not exceed the tax liability of the taxpayer.

(7) Any tax credit otherwise allowable under this section that is not used by the taxpayer in a particular tax year may be carried forward and offset against the taxpayer’s tax liability for the next succeeding tax year. Any credit remaining unused in the next succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise any credit not used in that second succeeding tax year may be carried forward and used in the third succeeding tax year, and any credit not used in that third succeeding tax year may be carried forward and used in the fourth succeeding tax year, and any credit not used in that fourth succeeding tax year may be carried forward and used in the fifth succeeding tax year, and any credit not used in that fifth succeeding tax year may be carried forward and used in the sixth succeeding tax year, and any credit not used in that sixth succeeding tax year may be carried forward and used in the seventh succeeding tax year, and any credit not used in that seventh succeeding tax year may be carried forward and used in the eighth succeeding tax year, and any credit not used in that eighth succeeding tax year may be carried forward and used in the ninth succeeding tax year, but may not be carried forward for any tax year thereafter.

(8) Intentionally left blank —Ed.

(a) A nonresident individual shall be allowed the credit computed in the same manner and subject to the same limitations as the credit allowed a resident by this section. However, the credit shall be prorated using the proportion provided in ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

(b) If a change in the tax year of a taxpayer occurs as described in ORS 314.085 (Taxable year) , or if the Department of Revenue terminates the taxpayer’s tax year under ORS 314.440 (Tax as debt) , the credit allowed by this section shall be prorated or computed in a manner consistent with ORS 314.085 (Taxable year) .

(c) If a change in the status of a taxpayer from resident to nonresident or from nonresident to resident occurs, the credit allowed by this section shall be determined in a manner consistent with ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

(9) The Department of Revenue may adopt rules for carrying out the provisions of this section. [2001 c.868 §3; 2003 c.588 §§9,11; 2011 c.471 §4; 2013 c.750 §22; 2019 c.483 §8]

Source: Section 315.169 — Agriculture workforce housing contributor credit; transfer of agriculture workforce housing owner or operator credit; continued eligibility; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 316.803 — OR Code / Title 29 / Chapter 316 / Section 316.803
316.803 Obligations of financial institution
Status: in_force

(1) On or before January 31 of each year, a financial institution at which an account holder has created a first-time home buyer savings account shall provide to the account holder a certificate containing the following information:

(a) The date when the account was created;

(b) The name of the account holder;

(c) The amount of funds contributed to the account during the tax year;

(d) The amount of funds withdrawn from the account during the tax year; and

(e) Any other information as required by rules adopted by the Department of Revenue.

(2) A financial institution is not required to:

(a) Track the use of moneys withdrawn from a first-time home buyer savings account; or

(b) Allocate funds in a first-time home buyer savings account among joint account holders.

(3) A financial institution is not responsible or liable for:

(a) Determining or ensuring that an account satisfies the requirements to be a first-time home buyer savings account;

(b) Determining or ensuring that funds in a first-time home buyer savings account are used for eligible costs; or

(c) Reporting or remitting taxes or penalties related to the use of a first-time home buyer savings account.

(4) Upon being furnished proof of the death of the account holder and such other information required by the contract governing the first-time home buyer savings account, a financial institution shall distribute the principal and accumulated interest or other income in the first-time home buyer savings account in accordance with the terms of the contract governing the account. [2018 c.109 §8]

Note: Section 9, chapter 109, Oregon Laws 2018, provides:

Sec. 9. Sections 2 to 8 of this 2018 Act [ 316.796 (Definitions) to 316.803 (Obligations of financial institution) ] apply to tax years beginning on or after January 1, 2019, and before January 1, 2037. [2018 c.109 §9]

Source: Section 316.803 — Obligations of financial institution; provision of certificates to account holders , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 323.619 — OR Code / Title 29 / Chapter 323 / Section 323.619
323.619 Actions by Attorney General
Status: in_force

(1) In addition to all other remedies specified in ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) , action may be brought by the Attorney General, at the request of the Department of Revenue, in the name of the state, to recover the amount of any taxes, penalties and interest due under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) , if the action for recovery is commenced within three years from the time the tax is due to be paid.

(2) The Attorney General shall have authority to investigate any criminal violation of ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) . [2003 c.804 §59]

Source: Section 323.619 — Actions by Attorney General; limitation on actions; authority , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 308a.377 — OR Code / Title 29 / Chapter 308a / Section 308a.377
308A.377 Abatement of additional taxes when farm, forest or open space land designated riparian
Status: in_force

(1) Land may be designated as riparian upon application and approval of the application under ORS 308A.356 (Application for exemption as riparian land) and 308A.359 (Standards and criteria for exemption) if the land is being assessed under any of the following special assessment programs:

(a) ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) (relating to farm use special assessment).

(b) ORS 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land) (relating to special assessment as designated forestland in western Oregon).

(c) ORS 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land) (relating to special assessment as designated forestland in eastern Oregon).

(d) ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) (relating to special assessment as small tract forestland).

(e) ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) (relating to classification as open space land).

(2) Notwithstanding the provisions of any of the special assessment laws listed in subsection (1) of this section, the additional taxes, penalties and interest that would be due as a result of a change of designation to riparian shall be abated and shall not be collected. [Formerly 308.801; 2003 c.454 §§100,102; 2003 c.621 §83]

Source: Section 308A.377 — Abatement of additional taxes when farm, forest or open space land designated riparian , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 311.392 — OR Code / Title 29 / Chapter 311 / Section 311.392
311.392 County’s option to advance to municipalities taxes levied prior to collection
Status: in_force

(1) If, in the discretion of the county court, it is more economical to advance to those municipalities from the general fund of the county the total amount of taxes, assessments or other charges levied against property in the county, the county court may advance from the general fund of the county the full amount of the taxes, assessments and charges levied by those subdivisions and the county court may order the county tax collector to revise the tax distribution schedule provided by ORS 311.390 (Tax and interest distribution percentage schedule) so that all taxes, assessments and charges advanced by the county will be allocated to the county. If the county makes the payments provided in this section, it shall have no recourse against the political subdivision for recovery of the shrinkage in collections from that anticipated at the time the payment was made.

(2) If the county advances taxes under this subsection, before December 1 of each year, it may deduct from the levy the three percent discount which would have been given by the district had all of the taxes been paid by November 15 and turned over to the district on or before December 1 of each year. If the payment is made after December 1, no discount shall be taken by the county. [1965 c.492 §4; 1969 c.595 §8]

Source: Section 311.392 — County’s option to advance to municipalities taxes levied prior to collection , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 305.525 — OR Code / Title 29 / Chapter 305 / Section 305.525
305.525 Notice to taxpayer of right to appeal
Status: in_force

At the same time that a notice of assessment, letter of refund denial or determination or an order of the property value appeals board is given to any taxpayer, the Department of Revenue or property value appeals board, as the case may be, shall in writing also notify the taxpayer of the right of the taxpayer to appeal to the tax court under ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) . [1961 c.533 §29; 1977 c.870 §54; 1995 c.650 §64; 1997 c.541 §§66,67; 2023 c.29 §5]

Note: The amendments to 305.525 (Notice to taxpayer of right to appeal) by section 5, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

305.525 (Notice to taxpayer of right to appeal) . At the same time that a notice of assessment, letter of refund denial or determination or an order of the board of property tax appeals is given to any taxpayer, the Department of Revenue or board of property tax appeals, as the case may be, shall in writing also notify the taxpayer of the right of the taxpayer to appeal to the tax court under ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) .

(Appeals Procedure; Effect of Pendency of Appeal)

Source: Section 305.525 — Notice to taxpayer of right to appeal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 314.039 — OR Code / Title 29 / Chapter 314 / Section 314.039
314.039 Application of P.L. 102-2, Comprehensive National Energy Policy Act of 1992 (P.L. 102-486), Unemployment Compensation Amendments of 1992 (P.L. 102-318), Tax Extension Act of 1991 (P.L. 102-227) and Emergency Unemployment Compensation Act of 1991 (P.L. 102-164)
Status: in_force

(1) Except as specifically provided otherwise, the new material enacted, amendments and repeals made by chapter 726, Oregon Laws 1993, apply to transactions or activities occurring on or after January 1, 1993, in tax years beginning on or after January 1, 1993.

(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in P.L. 102-2, the Comprehensive National Energy Policy Act of 1992 (P.L. 102-486), the Unemployment Compensation Amendments of 1992 (P.L. 102-318), the Tax Extension Act of 1991 (P.L. 102-227) and the Emergency Unemployment Compensation Act of 1991 (P.L. 102-164) shall apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the federal Internal Revenue Code and related federal law.

(3) Intentionally left blank —Ed.

(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 1993, and the deficiency, or any portion thereof, is attributable to any retroactive treatment under chapter 726, Oregon Laws 1993, then any interest or penalty assessed under ORS chapter 305, 314, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.

(b) If a refund is due any taxpayer for a tax year beginning before January 1, 1993, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under chapter 726, Oregon Laws 1993, then notwithstanding ORS 314.415 (Refunds) or other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required on account of chapter 726, Oregon Laws 1993, for a tax year beginning prior to January 1, 1993, shall be made by filing an amended return within the time prescribed by law.

(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the change or changes relate within the period as specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a 1993 return is filed, whichever period expires later. [1993 c.726 §53]

Note: See first note under 314.033 (Application of federal Tax Reform Act of 1986 (P.L. 99-514)) .

Note: Legislative Counsel has substituted “chapter 726, Oregon Laws 1993,” for the words “this Act” in section 53, chapter 726, Oregon Laws 1993, compiled as 314.039 (Application of P.L. 102-2, Comprehensive National Energy Policy Act of 1992 (P.L. 102-486), Unemployment Compensation Amendments of 1992 (P.L. 102-318), Tax Extension Act of 1991 (P.L. 102-227) and Emergency Unemployment Compensation Act of 1991 (P.L. 102-164)) . Specific ORS references have not been substituted, pursuant to 173.160 (Powers and duties of Legislative Counsel in preparing editions for publication) . These sections may be determined by referring to the 1993 Comparative Section Table located in Volume 22 of ORS.

Source: Section 314.039 — Application of P.L. 102-2, Comprehensive National Energy Policy Act of 1992 (P.L. 102-486), Unemployment Compensation Amendments of 1992 (P.L. 102-318), Tax Extension Act of 1991 (P.L. 102-227) and Emergency Unemployment Compensation Act of 1991 (P.L. 102-164) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 317.388 — OR Code / Title 29 / Chapter 317 / Section 317.388
317.388 Claim of right income repayment adjustment when credit is claimed
Status: in_force

There shall be added to federal taxable income any amount taken as a deduction under section 1341 of the Internal Revenue Code in computing federal taxable income for the tax year, if the taxpayer has claimed a credit for claim of right income repayment adjustment under ORS 315.068 (Claim of right income repayment adjustments) . [1999 c.1007 §5]

Source: Section 317.388 — Claim of right income repayment adjustment when credit is claimed , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 307.523 — OR Code / Title 29 / Chapter 307 / Section 307.523
307.523 Application deadlines
Status: in_force

(1) Application shall be made on or before December 1 of the calendar year immediately preceding the first assessment year for which exemption is requested, and shall be accompanied by the application fee required under ORS 307.527 (Ordinance or resolution approving or disapproving application) . However, if the property is acquired after November 1, the application shall be made within 30 days after the date of acquisition.

(2) Within 60 days of the filing of an application under ORS 307.521 (Application for exemption) , the governing body shall take final action upon the application as provided under ORS 307.527 (Ordinance or resolution approving or disapproving application) , and certify the results of the action to the county assessor, as set forth in ORS 307.512 (Filing deadline for certain housing-related exemption and special assessment programs) .

(3) Upon receipt of certification under subsection (2) of this section, the county assessor shall exempt the property from taxation to the extent certified by the governing body.

(4) Notwithstanding the dates specified in ORS 307.517 (Criteria for exemption) , 307.518 (Alternative criteria for exemption) and 307.520 (Limited equity cooperative property) , property granted exemption pursuant to an application filed under ORS 307.517 (Criteria for exemption) , 307.518 (Alternative criteria for exemption) or 307.520 (Limited equity cooperative property) before July 1, 2030, shall continue to receive the exemption on the same terms, including duration, on which the exemption was granted. [1989 c.803 §5; 1991 c.459 §64; 1991 c.930 §6; 1997 c.541 §128; 2013 c.193 §5; 2018 c.111 §12; 2019 c.579 §35; 2023 c.398 §23]

Source: Section 307.523 — Application deadlines; certification of exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 317.097 — OR Code / Title 29 / Chapter 317 / Section 317.097
317.097 Lending institution loans for housing
Status: in_force

(1) As used in this section:

(a) “Annual rate” means the yearly interest rate specified on the note, and not the annual percentage rate, if any, disclosed to the applicant to comply with the federal Truth in Lending Act.

(b) “Bonds” means a bond, as defined in ORS 286A.001 (Definitions for ORS chapter 286A) , if issued on behalf of the Housing and Community Services Department, or bonds, as defined in ORS 456.055 (Definitions for ORS 456.055 to 456.235) , if issued by a housing authority.

(c) “Finance charge” means the total of all interest, loan fees, interest on any loan fees financed by the lending institution, and other charges related to the cost of obtaining credit.

(d) “Lending institution” means any insured institution, as that term is defined in ORS 706.008 (Additional definitions for Bank Act) , any mortgage banking company that maintains an office in this state or any community development corporation that is organized under the Oregon Nonprofit Corporation Law.

(e) “Limited equity cooperative” means a cooperative corporation formed under ORS chapter 62 whose articles of incorporation, in addition to the other requirements of ORS chapter 62, prohibit members from selling their ownership interests:

(A) To any person other than a low income person; or

(B) For a sales price that exceeds the sum of:

(i) The price the member paid for the ownership interest;

(ii) The cost of any permanent improvements the member made to the housing unit during the member’s ownership;

(iii) Any special assessments the member paid to the limited equity cooperative during the member’s ownership that were expended to make permanent improvements to the building in which the member’s housing unit is located; and

(iv) A return on the amounts described in sub-subparagraphs (i) to (iii) of this subparagraph, computed from the year in which the respective amount was paid, that equals the greater of the result of adjusting each amount by the percentage increase, if any, in the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor, or of increasing each amount by three percent compounded annually.

(f) “Manufactured dwelling park” has the meaning given that term in ORS 446.003 (Definitions for ORS 446.003 to 446.200 and 446.225 to 446.285) .

(g) “Nonprofit corporation” means a corporation that is exempt from income taxes under section 501(c)(3) or (4) of the Internal Revenue Code as amended and in effect on December 31, 2022.

(h) “Preservation project” means housing that was previously developed as affordable housing with a contract for rent assistance from the United States Department of Housing and Urban Development or the United States Department of Agriculture and that is being acquired by a sponsoring entity.

(i) “Qualified assignee” means any investor participating in the secondary market for real estate loans.

(j) “Qualified borrower” means any borrower that is a sponsoring entity that has a controlling interest in the real property that is financed by a qualified loan. A controlling interest includes a controlling interest in the general partner of a limited partnership that owns the real property.

(k) “Qualified loan” means:

(A) A loan that meets the criteria stated in subsection (5) of this section or that is made to refinance a loan that meets the criteria described in subsection (5) of this section; or

(B) The purchase by a lending institution of bonds, the proceeds of which are used to finance or refinance a loan that meets the criteria described in subsection (5) of this section.

(L) “Sponsoring entity” means a nonprofit corporation, nonprofit cooperative, state governmental entity, local unit of government as defined in ORS 466.706 (Definitions for ORS 466.706 to 466.882 and 466.994) , housing authority or any other person, provided that the person has agreed to restrictive covenants imposed by a nonprofit corporation, nonprofit cooperative, state governmental entity, local unit of government or housing authority.

(2) The Department of Revenue shall allow a credit against taxes otherwise due under this chapter for the tax year to a lending institution that makes a qualified loan certified by the Housing and Community Services Department as provided in subsection (7) of this section. The amount of the credit is equal to the difference between:

(a) The amount of finance charge charged by the lending institution during the tax year at an annual rate less than the market rate for a qualified loan that is made before January 1, 2026, that complies with the requirements of this section; and

(b) The amount of finance charge that would have been charged during the tax year by the lending institution for the qualified loan for housing construction, development, acquisition or rehabilitation measured at the annual rate charged by the lending institution for nonsubsidized loans made under like terms and conditions at the time the qualified loan for housing construction, development, acquisition or rehabilitation is made.

(3) The maximum amount of credit for the difference between the amounts described in subsection (2)(a) and (b) of this section may not exceed four percent of the average unpaid balance of the qualified loan during the tax year for which the credit is claimed.

(4) Any tax credit allowed under this section that is not used by the taxpayer in a particular year may be carried forward and offset against the taxpayer’s tax liability for the next succeeding tax year. Any credit remaining unused in the next succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise, any credit not used in that second succeeding tax year may be carried forward and used in the third succeeding tax year, and any credit not used in that third succeeding tax year may be carried forward and used in the fourth succeeding tax year, and any credit not used in that fourth succeeding tax year may be carried forward and used in the fifth succeeding tax year, but may not be carried forward for any tax year thereafter.

(5) To be eligible for the tax credit allowable under this section, a lending institution must make a qualified loan by either purchasing bonds, the proceeds of which are used to finance or refinance a loan that meets the criteria stated in this subsection, or making a loan directly to:

(a) An individual or individuals who own a dwelling, participate in an owner-occupied community rehabilitation program and are certified by the local government or its designated agent as having an income level when the loan is made of 80 percent of the area median income or less;

(b) A qualified borrower who:

(A) Uses the loan proceeds to finance construction, development, acquisition or rehabilitation of housing, including housing in the form of a limited equity cooperative; and

(B) Provides a written certification executed by the Housing and Community Services Department that the:

(i) Housing created by the loan is or will be occupied by households earning 80 percent of the area median income or less; and

(ii) Full amount of savings from the reduced interest rate provided by the lending institution is or will be passed on, in the form of reduced housing payments, to the tenants or to the holders of proprietary leases in a limited equity cooperative;

(c) Subject to subsection (14) of this section, a qualified borrower who:

(A) Uses the loan proceeds to finance construction, development, acquisition or rehabilitation of housing consisting of a manufactured dwelling park; and

(B) Provides a written certification executed by the Housing and Community Services Department that the housing will continue to be operated as a manufactured dwelling park during the period for which the tax credit is allowed;

(d) A qualified borrower who:

(A) Uses the loan proceeds to finance acquisition or rehabilitation of housing consisting of a preservation project; and

(B) Provides a written certification executed by the Housing and Community Services Department that the housing preserved by the loan:

(i) Is or will be occupied by households earning 80 percent of the area median income or less; and

(ii) Is the subject of a rent assistance contract with the United States Department of Housing and Urban Development or the United States Department of Agriculture that will be maintained by the qualified borrower; or

(e) A qualified borrower who:

(A) Uses the loan proceeds to finance construction, development, acquisition or rehabilitation of housing; and

(B) Provides a written certification executed by the Housing and Community Services Department or the governmental party to the rent assistance contract that the housing preserved by the loan:

(i) Is or will be occupied by households earning 80 percent of the area median income or less; and

(ii) Is the subject of a rent assistance contract with the federal government or with a state or local government that will be maintained by the qualified borrower and that limits a tenant’s rent to no more than 30 percent of their income.

(6) A loan made to refinance a loan that meets the criteria stated in subsection (5) of this section must be treated the same as a loan that meets the criteria stated in subsection (5) of this section.

(7) For a qualified loan to be eligible for the tax credit allowable under this section, the Housing and Community Services Department must execute a written certification for the qualified loan that:

(a) States that the qualified loan is within the limitation imposed by subsection (8) of this section; and

(b) Specifies the period, as determined by the Housing and Community Services Department, during which the tax credit is allowed for the qualified loan, not to exceed:

(A) 30 years, for a qualified loan with a contract for rent assistance or financing resources from the United States Department of Agriculture, for new housing construction, acquisition of housing or a preservation project; or

(B) 20 years, for any other type of qualified loan.

(8) The Housing and Community Services Department may certify qualified loans that are eligible under subsection (5) of this section if the total credits attributable to all qualified loans eligible for credits under this section and then outstanding do not exceed $35 million for any fiscal year. In making loan certifications under subsection (7) of this section, the Housing and Community Services Department shall attempt to distribute the tax credits statewide, but shall concentrate the tax credits in those areas of the state that are determined by the Oregon Housing Stability Council to have the greatest need for affordable housing.

(9) The tax credit provided for in this section may be taken whether or not:

(a) The financial institution is eligible to take a federal income tax credit under section 42 of the Internal Revenue Code with respect to the project financed by the qualified loan; or

(b) The project receives financing from bonds, the interest on which is exempt from federal taxation under section 103 of the Internal Revenue Code.

(10) For a qualified loan defined in subsection (1)(k)(B) of this section financed through the purchase of bonds, the interest of which is exempt from federal taxation under section 103 of the Internal Revenue Code, the amount of finance charge that would have been charged under subsection (2)(b) of this section is determined by reference to the finance charge that would have been charged if the federally tax exempt bonds had been issued and the tax credit under this section did not apply.

(11) A lending institution may sell a qualified loan for which a certification has been executed to a qualified assignee whether or not the lending institution retains servicing of the qualified loan so long as a designated lending institution maintains records, annually verified by a loan servicer, that establish the amount of tax credit earned by the taxpayer throughout each year of eligibility.

(12) Notwithstanding any other provision of law, a lending institution that is a community development corporation organized under the Oregon Nonprofit Corporation Law may transfer all or part of a tax credit allowed under this section to one or more other lending institutions that are stockholders or members of the community development corporation or that otherwise participate through the community development corporation in the making of one or more qualified loans for which the tax credit under this section is allowed.

(13) The lending institution shall file an annual statement with the Housing and Community Services Department, specifying that it has conformed with all requirements imposed by law to qualify for a tax credit under this section.

(14) Notwithstanding subsection (1)(j) and (L) of this section, a qualified borrower on a loan to finance the construction, development, acquisition or rehabilitation of a manufactured dwelling park under subsection (5)(c) of this section must be:

(a) A nonprofit corporation, manufactured dwelling park nonprofit cooperative, state governmental entity, local unit of government as defined in ORS 466.706 (Definitions for ORS 466.706 to 466.882 and 466.994) or housing authority; or

(b) A nonprofit corporation or housing authority that has a controlling interest in the real property that is financed by a qualified loan. A controlling interest includes a controlling interest in the general partner of a limited partnership that owns the real property.

(15) The Department of Revenue may require that a lending institution that has earned the credit and a lending institution that intends to claim the credit jointly file a notice, as prescribed by the Department of Revenue. The notice must comply with ORS 315.056 (Conditions for transfer of tax credit) (2) or 315.058 (Agency to provide tax credit approval information to Department of Revenue) (2).

(16) The Housing and Community Services Department shall provide information to the Department of Revenue about all certifications executed under this section, if required by ORS 315.058 (Agency to provide tax credit approval information to Department of Revenue) .

(17) The Housing and Community Services Department and the Department of Revenue may adopt rules to carry out the provisions of this section. [1989 c.1045 §2; 1991 c.737 §1; 1993 c.813 §8; 1995 c.746 §43; 1997 c.425 §1; 1997 c.631 §458; 1997 c.839 §31; 1999 c.21 §46; 1999 c.90 §23; 1999 c.857 §§1,4; 2001 c.660 §§47,48; 2005 c.476 §§1,3; 2007 c.843 §61; 2008 c.29 §6; 2008 c.45 §15; 2009 c.5 §25; 2009 c.82 §1a; 2009 c.609 §8a; 2009 c.909 §28; 2009 c.913 §31; 2010 c.82 §30; 2011 c.7 §25; 2011 c.475 §2; 2012 c.31 §24; 2013 c.377 §24; 2014 c.52 §26; 2015 c.180 §46; 2015 c.442 §18; 2016 c.33 §23; 2017 c.284 §1; 2017 c.527 §24; 2017 c.610 §4; 2018 c.101 §24; 2018 c.111 §3; 2019 c.319 §26; 2019 c.483 §9; 2021 c.456 §25; 2021 c.525 §29; 2022 c.83 §25; 2023 c.171 §25; 2023 c.193 §30; 2023 c.490 §2]

Note: Section 30, chapter 913, Oregon Laws 2009, provides:

Sec. 30. The Housing and Community Services Department may not issue a certificate under ORS 317.097 (Lending institution loans for housing) on or after January 1, 2032. [2009 c.913 §30; 2011 c.475 §1; 2017 c.610 §3; 2023 c.490 §4]

Source: Section 317.097 — Lending institution loans for housing; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 321.272 — OR Code / Title 29 / Chapter 321 / Section 321.272
321.272 Exemption of timber from property taxation
Status: in_force

All timber in western Oregon shall be exempt from ad valorem property taxation. [1977 c.892 §4; 1993 c.801 §6; 1999 c.1078 §19; 2003 c.621 §5]

Source: Section 321.272 — Exemption of timber from property taxation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 311.420 — OR Code / Title 29 / Chapter 311 / Section 311.420
311.420 Dissipation, removal or destruction of value of realty subsequent to assessment or tax day
Status: in_force

(1) All taxes levied on real property, the value of which is substantially dissipated, removed or destroyed by the owner thereof, or by the authority of the owner, subsequent to the assessment or tax day of any year, shall be a debt due and owing from the owner of the real property from the time the taxes are or may be levied.

(2) If the taxes are not paid before they become delinquent, or on the earlier demand of the tax collector, the county in which the taxes are due and owing may, in addition to the remedies provided by statute for the collection of taxes on real property, maintain an action for itself, and for all other municipal corporations, taxing districts or political subdivisions sharing in the taxes, against the owner of the property for the collection of the taxes, together with interest, penalties, costs and other lawful charges thereon. At the time of the commencement of the action for the collection of such taxes, the county shall have the benefit of all the laws of this state pertaining to provisional remedies against the property, either real or personal, of the owner owing the taxes, without the necessity of filing either an affidavit or undertaking, as otherwise provided by statute. The county clerk of the county where the action is commenced shall immediately issue writs of attachment on application therefor by the tax collector or the district attorney for the county as plaintiff. The writs shall be directed to the sheriffs of as many counties as the tax collector or the district attorney directs.

(3) This section does not apply if the real property is substantially dissipated, destroyed or removed by fire or the elements.

Source: Section 311.420 — Dissipation, removal or destruction of value of realty subsequent to assessment or tax day , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 315.522 — OR Code / Title 29 / Chapter 315 / Section 315.522
315.522 Certification
Status: repealed

(1) A taxpayer seeking to claim the credit provided under ORS 315.518 (Research conducted by semiconductor company) shall file for each tax year a written application for certification with the Oregon Business Development Department. The application must include:

(a) A description of how the taxpayer meets the definition of a qualified semiconductor company under ORS 315.518 (Research conducted by semiconductor company) ;

(b) A description of how proposed research and development activities for which the taxpayer seeks a tax credit under ORS 315.518 (Research conducted by semiconductor company) will support the taxpayer in conducting a business or trade directly related to semiconductors; and

(c) Any other information that is required by the department by rule.

(2) An application for certification under this section must be accompanied by a payment of any fee established by the department by rule under subsection (4) of this section.

(3) After considering timely filed and complete applications, along with amounts available under section 8, chapter 298, Oregon Laws 2023, the department shall, if the department deems appropriate, issue a certification to an applicant taxpayer if the department determines that the taxpayer is a qualified semiconductor company as that term is defined under ORS 315.518 (Research conducted by semiconductor company) , and if the taxpayer attests that the proposed research and development activities for which the taxpayer seeks the credit under ORS 315.518 (Research conducted by semiconductor company) will support the taxpayer in conducting a trade or business directly related to semiconductors.

(4) The department shall establish by rule a fee for filing a written application for certification under this section. The fee shall be adequate to recover the costs incurred by the department in reviewing the applications under this section.

(5) Information submitted to the department under this section or section 5, chapter 298, Oregon Laws 2023, is exempt from public disclosure under ORS 192.311 (Definitions for ORS 192.311 to 192.478) to 192.478 (Exemption for Judicial Department) and must be treated as confidential. [2023 c.298 §4]

Note: Sections 1, 5 to 8 and 12, chapter 298, Oregon Laws 2023, provide:

Sec. 1. Sections 2 to 5 of this 2023 Act [ 315.518 (Research conducted by semiconductor company) to 315.522 (Certification) and section 5] are added to and made a part of ORS chapter 315. [2023 c.298 §1]

Sec. 5. Registration required for initial tax year of credit availability. (1) In order to be allowed a credit under section 2 of this 2023 Act [ 315.518 (Research conducted by semiconductor company) ] for a tax year beginning in calendar year 2024, a taxpayer that intends to claim the credit for that tax year shall file not later than December 1, 2023, a registration with the Oregon Business Development Department.

(2) The registration required under this section shall be submitted in a form and manner prescribed by the department by rule and shall include:

(a) Documentation of the taxpayer’s qualified research expenses and basic research expenses under section 2 of this 2023 Act, averaged over the three preceding calendar years; and

(b) A projection, for the tax year beginning in calendar year 2024, of the taxpayer’s qualified research expenses and basic research expenses under section 2 of this 2023 Act.

(3) Not later than December 31, 2023, the department shall provide acknowledgment to any taxpayer that has timely registered under this section and shall provide preliminary confirmation that the taxpayer appears eligible for the credit allowed under section 2 of this 2023 Act.

(4) The department shall submit information collected pursuant to this section to the Legislative Revenue Officer not later than February 1, 2024.

(5) Any taxpayer that does not register as required under this section is not eligible to claim a credit under section 2 of this 2023 Act for a tax year beginning in calendar year 2024.

(6) This section does not apply to taxpayer eligibility for credits allowed for any tax year that begins on or after January 1, 2025. [2023 c.298 §5]

Sec. 6. Report by Legislative Revenue Officer. (1) The Legislative Revenue Officer shall prepare a report detailing the information submitted by applicants under section 5 of this 2023 Act. Information released or summarized in the report must be sufficiently anonymized and aggregated so that the report does not reasonably allow an individual whose information is included in the report to be identified. Not later than March 1, 2024, the officer shall submit the report, in the manner provided by ORS 192.245 (Form of report to legislature) , to the legislative committees of the Legislative Assembly related to revenue.

(2) The legislative committees of the Legislative Assembly related to revenue:

(a) Shall review the contents of the report required under this section;

(b) Shall consider options for modifying the provisions of sections 2 to 5 of this 2023 Act [ 315.518 (Research conducted by semiconductor company) to 315.522 (Certification) and section 5] and for establishing criteria for granting certifications under section 4 of this 2023 Act [ 315.522 (Certification) ] and accommodating the limitations in section 8 of this 2023 Act; and

(c) May develop legislation intended to further options selected by the committees as provided in paragraph (b) of this subsection and proposed for consideration during the 2024 regular session of the Eighty-second Legislative Assembly. [2023 c.298 §6]

Sec. 7. Section 6 of this 2023 Act is repealed on January 2, 2025. [2023 c.298 §7]

Sec. 8. Biennial limitations on credits allowed all taxpayers. The total amount of potential tax credits for all qualified semiconductor companies in this state may not, at the time of certification under section 4 of this 2023 Act [ 315.522 (Certification) ], exceed:

(1) $35 million for the biennium beginning July 1, 2023;

(2) $80 million for the biennium beginning July 1, 2025;

(3) $90 million for the biennium beginning July 1, 2027; and

(4) $50 million for the fiscal year beginning July 1, 2029. [2023 c.298 §8]

Sec. 12. Sections 2 to 5 of this 2023 Act [ 315.518 (Research conducted by semiconductor company) to 315.522 (Certification) and section 5] apply to tax years beginning on or after January 1, 2024, and before January 1, 2030. [2023 c.298 §12]

Source: Section 315.522 — Certification; application to Oregon Business Development Department; fees; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 320.480 — OR Code / Title 29 / Chapter 320 / Section 320.480
320.480 Department of Revenue to administer and enforce transportation project tax laws
Status: in_force

(1) The Department of Revenue shall administer and enforce ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes) .

(2) The department may adopt or establish rules and procedures that the department considers necessary or appropriate for the implementation, administration and enforcement of ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes) and that are consistent with ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes) .

(3) The Department of Transportation shall enter into an agreement with the Department of Revenue for purposes of the implementation, administration and enforcement by the Department of Transportation of those provisions of ORS 803.203 (Proof of payment of taxes) , and rules or procedures adopted or established by the Department of Revenue under this section, that the Department of Transportation and the Department of Revenue determine are necessary for the effective and efficient implementation, administration and enforcement of ORS 803.203 (Proof of payment of taxes) . [2017 c.750 §105]

Source: Section 320.480 — Department of Revenue to administer and enforce transportation project tax laws; agreement with Department of Transportation for purposes of ORS 803.203 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 314.403 — OR Code / Title 29 / Chapter 314 / Section 314.403
314.403 Listed transaction understatement
Status: in_force

(1) If a taxpayer has a listed transaction understatement for a tax year, there shall be added to the tax liability of the taxpayer for the tax year a penalty equal to 60 percent of the amount of the understatement.

(2) The penalty imposed under this section applies to listed transaction understatements discovered or reported on or after January 1, 2008, and is in addition to and not in lieu of any other penalty.

(3) As used in this section, “listed transaction understatement” means the sum of:

(a) The amount determined by multiplying the highest rate of tax imposed on the taxpayer under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317 or 318, by any net increase in taxable income that results from a difference between the proper tax treatment of a listed transaction and the treatment of the transaction on the return of the taxpayer; and

(b) The amount of any decrease in the aggregate amount of credits determined for purposes of ORS chapter 316 or, if the taxpayer is a corporation, for purposes of ORS chapter 317 or 318, that results from the taxpayer’s treatment of a listed transaction and the proper tax treatment of that transaction.

(4) The Department of Revenue may by rule further define “listed transaction understatement” consistent with ORS 314.307 (Definitions) and subsection (3) of this section. [2007 c.568 §8]

Source: Section 314.403 — Listed transaction understatement; penalty , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.405 — OR Code / Title 29 / Chapter 305 / Section 305.405
305.405 Oregon Tax Court
Status: in_force

As part of the judicial branch of state government, there is created a court of justice to be known as the Oregon Tax Court. The tax court, in cases within its jurisdiction pursuant to ORS 305.410 (Authority of court in tax cases within its jurisdiction) :

(1) Is a court of record and of general jurisdiction, not limited, special or inferior jurisdiction.

(2) Has the same powers as a circuit court.

(3) Has and may exercise all ordinary and extraordinary legal, equitable and provisional remedies available in the circuit courts, as well as such additional remedies as may be assigned to it. [1961 c.533 §1; 1965 c.6 §1]

Source: Section 305.405 — Oregon Tax Court; creation; jurisdiction , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 323.080 — OR Code / Title 29 / Chapter 323 / Section 323.080
323.080 Manufacturers’ agreements for prepayment
Status: in_force

Manufacturers may enter into agreements with the Department of Revenue for the prepayment of the tax on nonexempt cigarettes given away for advertising and any other purpose. [1965 c.525 §32]

Source: Section 323.080 — Manufacturers’ agreements for prepayment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 307.558 — OR Code / Title 29 / Chapter 307 / Section 307.558
307.558 Termination of exemption for noncompliance
Status: repealed

(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 (Property burdened by affordable housing covenant used for owner-occupied housing) (2) has failed to take reasonable, timely measures to enforce, against the owner of the improvements that make the land eligible for the exemption:

(A) The affordable housing covenant by which the land is burdened; or

(B) Under the lease agreement between the eligible covenant holder and the owner of the improvements, the requirements of ORS 307.555 (Property burdened by affordable housing covenant used for owner-occupied housing) ; or

(b) An owner-occupied condominium unit granted partial property tax exemption under ORS 307.555 (Property burdened by affordable housing covenant used for owner-occupied housing) (3) is used in a way that does not comply with the affordable housing covenant by which the unit is burdened or the requirements of ORS 307.555 (Property burdened by affordable housing covenant used for owner-occupied housing) .

(2) Intentionally left blank —Ed.

(a) A determination under subsection (1) of this section has the effect of:

(A) In the case of land, immediately terminating the property tax exemption.

(B) In the case of an owner-occupied condominium unit, immediately terminating the partial property tax exemption.

(b) Upon termination of exemption:

(A) The land or unit shall be assessed and taxed as other property similarly situated is assessed and taxed; and

(B) Notwithstanding ORS 311.235 (Bona fide purchaser) , there shall be added to the general property tax roll for the property tax year next following the termination, to be collected and distributed in the same manner as other ad valorem property taxes:

(i) With respect to the land, an amount equal to the amount of property taxes that would have been due on the land had it not been exempt from property taxes for each of the preceding consecutive property tax years during which it was exempt, not to exceed five years.

(ii) With respect to the condominium unit, an amount equal to the difference between the property taxes assessed against the condominium unit and the property taxes that would otherwise have been assessed against the condominium unit had it not been granted partial exemption from property taxes for each of the preceding consecutive property tax years during which it was partially exempt, not to exceed five years.

(3) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [2021 c.466 §2]

Note: See note under 307.555 (Property burdened by affordable housing covenant used for owner-occupied housing) .

Note: Sections 1 to 7, chapter 566, Oregon Laws 2019, provide:

Sec. 1. As used in sections 1 to 5 of this 2019 Act:

(1) “Adopting jurisdiction” means the governing body of a city or county that has adopted an ordinance or resolution pursuant to section 2 of this 2019 Act.

(2) “Consumer Price Index for All Urban Consumers, West Region” means the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor.

(3) “Eligible property” means a home that is used pursuant to a home share agreement facilitated by a home share program and, if the land is owned by the home share provider, the land upon which the home is situated.

(4) “Family member” means an individual related, by blood, marriage, domestic partnership, adoption, fosterage or otherwise as specified below, to another individual in any of the following ways:

(a) A spouse, former spouse, domestic partner or former domestic partner;

(b) A parent or grandparent of any generation;

(c) A child or grandchild of any generation;

(d) An individual who acts or has acted in loco parentis;

(e) An aunt, uncle, niece or nephew of any generation; or

(f) A cousin of any degree.

(5) “Home” means the principal place of residence of a home share provider.

(6) “Home share agreement” means a rental agreement for living space entered into by a home share provider with one or more home share seekers in return for money or other property or services.

(7) “Home share program” means a program for the purpose of addressing homelessness, due to any cause, by facilitating home share agreements, subject to all applicable federal, state and local laws and the rules of the home share program, that is operated by:

(a) A nonprofit corporation organized under ORS chapter 65;

(b) A corporation described in section 501(c)(3) of the Internal Revenue Code that is exempt from income taxation under section 501(a) of the Internal Revenue Code;

(c) A housing authority as defined in ORS 456.005 (Definitions for ORS chapters 456 and 458) ; or

(d) An adopting jurisdiction.

(8) “Home share provider” means an individual homeowner who rents or offers to rent space in the individual’s home to one or more home share seekers through a home share program.

(9) “Home share seeker” means an individual who seeks or obtains housing in the home of a home share provider through a home share program.

(10) “Qualified property” means eligible property for which an exemption application has been approved under section 4 of this 2019 Act. [2019 c.566 §1]

Sec. 2. (1) The governing body of a city or county may adopt an ordinance or resolution granting a property tax exemption for eligible property located within the boundaries of the city or county, respectively.

(2) Intentionally left blank —Ed.

(a) The exemption shall be granted as a subtraction from the assessed value of the qualified property for a property tax year in an amount, not to exceed $300,000, determined by the adopting jurisdiction in consultation with the applicable home share program.

(b) The adopting jurisdiction shall annually adjust the dollar amount specified in paragraph (a) of this subsection by multiplying the amount by the percentage, if any, by which the monthly averaged Consumer Price Index for All Urban Consumers, West Region, for the 12 consecutive months ending on the immediately preceding December 31 exceeds the monthly averaged Consumer Price Index for All Urban Consumers, West Region, for the 12 consecutive months ending on the second preceding December 31.

(3) The ordinance or resolution must:

(a) Limit home share seekers to individuals who, at the time the individuals enter into a home share agreement, have a combined household income that does not exceed 60 percent of area median income or a lesser percentage determined by the adopting jurisdiction;

(b) Require any home share agreement to offer space in the qualified property at a rent that is affordable to home share seekers described in paragraph (a) of this subsection;

(c) Prohibit an exemption if the home share seeker and home share provider are family members;

(d) Specify the period for which an exemption may be granted; and

(e) Specify a permissible period of not less than three months and not more than six months during which a home share provider may enter into a new home share agreement with a home share seeker under section 5 (4)(b) of this 2019 Act before the qualified property is disqualified from the exemption.

(4) The adopting jurisdiction may specify in the ordinance or resolution:

(a) How often or other circumstances in which a home share provider must reapply for the exemption; and

(b) Other provisions relating to the exemption that do not conflict with the requirements of sections 1 to 5 of this 2019 Act.

(5) Intentionally left blank —Ed.

(a) The adopting jurisdiction shall ask the governing bodies of other taxing districts with territory located within the boundaries of the city or county to agree to grant the exemption on the terms set forth in the ordinance or resolution.

(b) An ordinance or resolution adopted or amended pursuant to this section may not take effect unless the rates of taxation of the taxing districts whose governing bodies agree to grant the exemption, when combined with the rate of taxation of the adopting jurisdiction, equal 51 percent or more of the total combined rate of taxation on the qualified property.

(c) If the ordinance or resolution takes effect, the exemption shall apply to all property tax levies of all taxing districts in which qualified property is located.

(d) The decisions of the taxing districts under paragraph (b) of this subsection may not be changed but are not binding with respect to an ordinance or resolution amended pursuant to subsection (6) of this section or a subsequent ordinance or resolution adopted pursuant to subsection (1) of this section.

(6) Intentionally left blank —Ed.

(a) An adopting jurisdiction may at any time adopt an ordinance or resolution amending the terms of an exemption granted pursuant to this section, subject to subsection (5) of this section, or repealing the exemption.

(b) Notwithstanding an ordinance or resolution adopted under paragraph (a) of this subsection, qualified property that was granted an exemption prior to the adoption shall continue to receive the exemption for the number of property tax years for which the exemption was granted and under all other terms then in effect.

(7) Intentionally left blank —Ed.

(a) Eligible property that is receiving any other property tax exemption or special assessment may not be granted an exemption pursuant to this section.

(b) Paragraph (a) of this subsection does not apply to the homestead property tax deferral program under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) . [2019 c.566 §2]

Sec. 3. (1) For any property tax year, no more than 500 eligible properties statewide may be granted an exemption under an ordinance or resolution adopted pursuant to section 2 of this 2019 Act.

(2) On or before January 31 of each year, each adopting jurisdiction shall notify the Department of Revenue of an ordinance or resolution that was adopted, amended or repealed by the adopting jurisdiction pursuant to section 2 of this 2019 Act and that became effective on or before January 31.

(3) Intentionally left blank —Ed.

(a) On or before February 28 of each year, the department shall allocate the maximum number of eligible properties specified in subsection (1) of this section among all adopting jurisdictions in proportion to the relative populations of the adopting jurisdictions.

(b) The department shall notify each adopting jurisdiction of the maximum number of eligible properties that may be granted an exemption by the adopting jurisdiction.

(c) For each adopting jurisdiction, the maximum number includes both the number of qualified properties for the current property tax year and the number of eligible properties that may be granted an exemption for the next succeeding property tax year.

(4) If the number of qualified properties in an adopting jurisdiction exceeds the maximum number allowable after allocation under subsection (3) of this section:

(a) The qualified properties shall continue to receive the exemption for the number of property tax years for which the exemption was granted and under all other terms in effect when the exemption was granted; and

(b) The adopting jurisdiction may not grant another exemption until the total number of qualified properties in the adopting jurisdiction is less than the maximum number allocated to the adopting jurisdiction for the property tax year.

(5) The department may adopt rules to establish standards and procedures for administering this section. [2019 c.566 §3]

Sec. 4. (1)(a) An adopting jurisdiction shall prescribe exemption application forms and the information required to be included in the application.

(b) If an eligible property is located in a city and county, each of which is an adopting jurisdiction, the applicant shall elect the exemption the applicant wishes to receive for the eligible property by submitting the application to the appropriate adopting jurisdiction.

(2) An application must be accompanied by the home share agreement entered into between the applicant and the home share seeker and an application fee fixed by the adopting jurisdiction in an amount estimated to compensate the adopting jurisdiction for the actual costs of processing the application.

(3) Intentionally left blank —Ed.

(a) An application must be submitted for review to the adopting jurisdiction on or before March 1 preceding the property tax year to which the application relates.

(b) Unless otherwise provided in the ordinance or resolution granting the exemption, if the ownership of the qualified property and the home share agreement included in the application for a prior year remain unchanged, a new application is not required.

(4) Within 60 days of receiving an application submitted pursuant to subsection (3) of this section, the adopting jurisdiction shall determine whether the property to which the application relates is eligible property located within the boundaries of the adopting jurisdiction and whether the application complies with the adopting jurisdiction’s ordinance or resolution and sections 1 to 5 of this 2019 Act.

(5) Intentionally left blank —Ed.

(a) If the adopting jurisdiction determines that the property or application does not meet all the requirements described in subsection (4) of this section, the application shall be rejected and the applicant shall be notified of the decision and the reasons for the decision.

(b) The rejection of an application:

(A) May not be appealed.

(B) Does not preclude the applicant from submitting a new application for the property for any property tax year.

(6) Intentionally left blank —Ed.

(a) Except as provided in paragraph (b) of this subsection, if the adopting jurisdiction determines that the property and application meet all the requirements described in subsection (4) of this section, the adopting jurisdiction shall approve the application.

(b) If the number of valid applications exceeds the maximum number allocated to the adopting jurisdiction under section 3 of this 2019 Act, applications shall be approved in chronological order by date of submission.

(7) Not later than July 15 of each year, an adopting jurisdiction shall notify:

(a) The assessor of the county in which qualified property is located of:

(A) All eligible properties approved for the exemption since July 15 of the previous year;

(B) All qualified properties disqualified from the exemption since July 15 of the previous year;

(C) The home share provider’s name, the street address and the assessor’s property account number for all properties described in subparagraphs (A) and (B) of this paragraph;

(D) The amount to be subtracted from the assessed value of each qualified property for the property tax year in accordance with section 2 (2) of this 2019 Act; and

(E) Any other information necessary for the assessor to perform the assessor’s duties with respect to the qualified property; and

(b) The Department of Revenue of the total number of qualified properties in the adopting jurisdiction for the property tax year. [2019 c.566 §4]

Sec. 5. (1) An adopting jurisdiction shall oversee and audit any home share program operating within the boundaries of the adopting jurisdiction.

(2) The adopting jurisdiction shall immediately disqualify property from an exemption granted under an ordinance or resolution adopted pursuant to section 2 of this 2019 Act if:

(a) In any year through the final assessment year of the exemption, the qualified property is not used for the purpose identified in the application approved under section 4 of this 2019 Act; or

(b) The applicant fails to comply with any requirement established by the adopting jurisdiction in the ordinance or resolution adopted pursuant to section 2 of this 2019 Act.

(3) Upon disqualification, the property shall be assessed and taxed in the same manner as other real property is assessed and taxed.

(4) Notwithstanding subsection (2) of this section, if a qualified property would otherwise be disqualified by reason of a breach of the home share agreement for which the home share provider is not at fault:

(a) The breached home share agreement shall be considered void; and

(b) The qualified property shall continue to receive the exemption for the number of property tax years for which the exemption was granted and under all other terms in effect when the exemption was granted if, within the period established by the adopting jurisdiction under section 2 (3)(e) of this 2019 Act, the home share provider enters into a home share agreement with one or more home share seekers and the application for the new home share agreement is approved under section 4 of this 2019 Act.

(5) The Department of Revenue may adopt rules to establish standards and procedures for administering this section. [2019 c.566 §5]

Sec. 6. (1) Sections 1 to 5 of this 2019 Act apply to property tax years beginning on or after July 1, 2020, and before July 1, 2028.

(2) The governing body of a city or county may not adopt an ordinance or resolution pursuant to section 2 of this 2019 Act that becomes effective after January 31, 2027. [2019 c.566 §6]

Sec. 7. (1) Sections 1 to 5 of this 2019 Act are repealed on January 2, 2029.

(2) Notwithstanding the date specified in subsection (1) of this section, qualified property granted an exemption under an ordinance or resolution adopted pursuant to section 2 of this 2019 Act before the date specified in subsection (1) of this section shall continue to receive the exemption on and after the date specified in subsection (1) of this section if the term of the exemption adopted under the ordinance or resolution extends past that date. [2019 c.566 §7]

Source: Section 307.558 — Termination of exemption for noncompliance; additional taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 321.991 — OR Code / Title 29 / Chapter 321 / Section 321.991
321.991 Penalty
Status: in_force

Violation of any provision of ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) to 321.185 (Forest Research and Experiment Account) and 321.560 (Audit of returns) to 321.600 (Tax as debt) is a Class A misdemeanor. [1953 c.375 §35; subsections (2) and (3) formerly 528.990; subsection (4) enacted as 1961 c.659 §9; subsection (5) enacted as 1961 c.714 §15; subsections (6) and (7) formerly part of 308.990 (Penalties) ; 1977 c.892 §50; 2003 c.454 §116; 2003 c.621 §101; 2011 c.597 §183]

Source: Section 321.991 — Penalty , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 316.044 — OR Code / Title 29 / Chapter 316 / Section 316.044
316.044 Estimates by Legislative Revenue Officer
Status: in_force

(1) Intentionally left blank —Ed.

(a) As soon as practicable, the Legislative Revenue Officer, after consultation with the Department of Revenue, shall prepare estimates of projected use by taxpayers of the reduced rates provided in ORS 316.043 (Tax rates allowed for certain qualifying income) (2). The estimates shall include the projected use of the reduced rates in tax years beginning on or after January 1, 2015, and before January 1, 2017, and in tax years beginning on or after January 1, 2019, and before January 1, 2021. The estimates shall express as a ratio the revenue loss anticipated as a result of the reduced rates of taxation in ORS 316.043 (Tax rates allowed for certain qualifying income) (2), divided by projected total income in this state, for those tax years.

(b) Not later than July 1, 2018, the Legislative Revenue Officer shall report to an interim committee of the Legislative Assembly related to revenue regarding the use of the reduced rates provided in ORS 316.043 (Tax rates allowed for certain qualifying income) (2). The report shall express as a ratio, for tax years beginning on or after January 1, 2015, and before January 1, 2017, the actual revenue loss resulting from the allowance of reduced rates of taxation provided in ORS 316.043 (Tax rates allowed for certain qualifying income) (2) divided by actual total income in this state for those tax years. If the ratio exceeds the ratio calculated under paragraph (a) of this subsection by more than 15 percent, the rates listed in ORS 316.043 (Tax rates allowed for certain qualifying income) (2) shall be proportionately adjusted to achieve a ratio of approximately 105 percent of the ratio calculated in subsection (1)(a) of this section for tax years beginning on or after January 1, 2015, and before January 1, 2017, but may in no event exceed 9.9 percent of taxable income or be reduced to less than the original rate provided in ORS 316.043 (Tax rates allowed for certain qualifying income) (2).

(c) The adjusted rates provided under paragraph (b) of this subsection shall apply to tax years beginning on or after January 1, 2019.

(2) Intentionally left blank —Ed.

(a) Not later than July 1, 2022, the Legislative Revenue Officer shall report to an interim committee of the Legislative Assembly related to revenue regarding the use of the reduced rates provided in ORS 316.043 (Tax rates allowed for certain qualifying income) (2). The report shall express as a ratio, for tax years beginning on or after January 1, 2019, and before January 1, 2021, the actual revenue loss resulting from the allowance of reduced rates of taxation provided in ORS 316.043 (Tax rates allowed for certain qualifying income) (2) divided by actual total income in this state for those tax years. If the ratio exceeds the ratio included in the estimate required under subsection (1)(a) of this section for tax years beginning on or after January 1, 2019, and before January 1, 2021, by more than 25 percent, the rates listed in ORS 316.043 (Tax rates allowed for certain qualifying income) (2) shall be proportionately adjusted to achieve a ratio of approximately 115 percent of the ratio calculated in subsection (1)(a) of this section for tax years beginning on or after January 1, 2019, and before January 1, 2021. If the ratio is less than 75 percent of the ratio included in the estimate required under subsection (1)(a) of this section for tax years beginning on or after January 1, 2019, and before January 1, 2021, the rates listed in ORS 316.043 (Tax rates allowed for certain qualifying income) (2) shall be proportionately adjusted to achieve a ratio of approximately 85 percent of the ratio calculated in subsection (1)(a) of this section for tax years beginning on or after January 1, 2019, and before January 1, 2021. The adjusted rates under this subsection may in no event exceed 9.9 percent of taxable income or be reduced to lower than the original rate provided in ORS 316.043 (Tax rates allowed for certain qualifying income) (2).

(b) The adjusted rates provided under paragraph (a) of this subsection shall apply to tax years beginning on or after January 1, 2023. [2013 s.s. c.5 §13]

Source: Section 316.044 — Estimates by Legislative Revenue Officer; reports; adjustment of rates , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308.151 — OR Code / Title 29 / Chapter 308 / Section 308.151
308.151 Certain cities authorized to define “area” as city by ordinance or resolution
Status: in_force

(1) This section applies to a city if the majority of the population of the city resides in a county with a population greater than 700,000.

(2) Intentionally left blank —Ed.

(a) For purposes of ORS 308.149 (Definitions for ORS 308.149 to 308.166) , the governing body of a city may adopt an ordinance or resolution defining “area” to mean the city.

(b) An ordinance or resolution may be adopted under this section only after a public hearing and must be approved by a three-fifths majority of the members of the governing body of the city.

(3) A governing body that adopts an ordinance or resolution under this section must notify the county assessor on or before January 1 of the assessment year for which the city first intends the definition to apply.

(4) The governing body of a city may not adopt an ordinance or resolution under this section, or repeal such an ordinance or resolution, more often than once in five years.

(5) Intentionally left blank —Ed.

(a) The county assessor may withhold from property tax distributions made under ORS 311.395 (Periodic statements of tax collections) to cities located in the county amounts for the actual costs incurred by the county for software upgrades required because of the adoption by the cities of ordinances and resolutions under this section.

(b) Amounts withheld under this subsection:

(A) Shall be in proportion to the total property taxes imposed in the current tax year by cities adopting ordinances or resolutions under this section; and

(B) May not exceed $60,000 in total. [2017 c.414 §2]

Note: Section 5, chapter 414, Oregon Laws 2017, provides:

Sec. 5. (1) A definition of “area” adopted under section 2 of this 2017 Act [ 308.151 (Certain cities authorized to define “area” as city by ordinance or resolution) ] may not be applied to any assessment year beginning before January 1, 2019.

(2) Notwithstanding subsection (1) of this section, a definition of “area” adopted under section 2 of this 2017 Act may be applied to assessment years beginning on or after January 1, 2018, with the written consent of the assessor of the county in which the city adopting the definition is located. [2017 c.414 §5]

Source: Section 308.151 — Certain cities authorized to define “area” as city by ordinance or resolution; supermajority required; software costs withheld from property taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 307.867 — OR Code / Title 29 / Chapter 307 / Section 307.867
307.867 Termination of zone
Status: repealed

(1) A city or county that designates a vertical housing development zone under ORS 307.844 (Zone designation) may terminate the zone at any time.

(2) The termination of a zone under this section does not affect the partial exemption from tax under ORS 307.864 (Partial property tax exemption) of any property of a vertical housing development project that was certified under ORS 307.857 (Application for exemption) prior to the termination of the zone and that continues to qualify for the partial exemption at the time of the termination of the zone. [Formerly 285C.480; 2017 c.326 §10; 2021 c.476 §8]

Note: Sections 1 to 4, chapter 624, Oregon Laws 2017, provide:

Sec. 1. (1) As used in sections 1 to 3, chapter 624, Oregon Laws 2017, “eligible rental property” means newly rehabilitated or constructed multiunit rental housing.

(2) Intentionally left blank —Ed.

(a) The governing body of a city or county may adopt an ordinance or resolution granting a property tax exemption for eligible rental property located within the boundaries of the city or county, respectively.

(b) The terms of the exemption must conform to the provisions of sections 1 to 3, chapter 624, Oregon Laws 2017.

(3) Intentionally left blank —Ed.

(a) The exemption may be granted to eligible rental property only if:

(A) The rehabilitation or construction is completed after the ordinance or resolution has been adopted; and

(B) The first assessment year to which the application filed under section 2, chapter 624, Oregon Laws 2017, relates is the first assessment year that begins after the eligible rental property is first offered for rent for residential occupancy upon completion of the rehabilitation or construction.

(b) Otherwise eligible rental property may not receive an exemption on the basis of rehabilitation more than once.

(4) An ordinance or resolution adopted pursuant to this section must:

(a) Establish one of the two following schedules:

(A) A schedule in which the number of consecutive property tax years for which the exemption is granted, up to a maximum of 10 years, increases directly with the percentage of units constituting the eligible rental property that are rented to households with an annual income at or below 120 percent of the area median income at monthly rates that are affordable to such households.

(B) A schedule in which, for a period of 10 years, the percentage of the exemption granted increases directly with the percentage of units constituting the eligible rental property that are rented to households with an annual income at or below 120 percent of the area median income at monthly rates that are affordable to such households. The percentage of exemption granted to any eligible rental property shall remain in effect for the entire 10-year period.

(b) Include definitions of “area median income,” adjusted for the size of a household, and “affordable,” for purposes of sections 1 to 3, chapter 624, Oregon Laws 2017. The governing body of the city or county that adopted the ordinance or resolution shall notify the county assessor of the definitions.

(5) Intentionally left blank —Ed.

(a) An ordinance or resolution adopted pursuant to this section may not take effect unless, upon request of the city or county that adopted the ordinance or resolution, the rates of taxation of the taxing districts whose governing bodies agree to grant the exemption, when combined with the rate of taxation of the city or county, equal 51 percent or more of the total combined rate of taxation on the eligible rental property.

(b) If the ordinance or resolution takes effect, the exemption shall apply to all property tax levies of all taxing districts in which eligible rental property is located.

(c) The decisions of the taxing districts under paragraph (a) of this subsection may not be changed but are not binding with respect to an ordinance or resolution adopted pursuant to subsection (6) of this section or a new ordinance or resolution adopted pursuant to subsection (2) of this section.

(6) Intentionally left blank —Ed.

(a) A city or county may adopt at any time an ordinance or resolution amending the terms of an exemption granted pursuant to this section, subject to approval of the taxing districts under subsection (5)(a) of this section, or terminating the exemption.

(b) Notwithstanding an ordinance or resolution adopted under paragraph (a) of this subsection, eligible rental property that has been granted an exemption pursuant to this section shall continue to receive the exemption under the terms in effect at the time the exemption was first granted.

(7) As soon as practicable after January 1 of each year, the governing body of a city or county that has adopted an ordinance or resolution under this section shall:

(a) Determine the area median income as defined by the city or county;

(b) Notify each owner or lessee of eligible rental property granted exemption pursuant to the ordinance or resolution for the immediately preceding property tax year of the determination; and

(c) Publish the determination on the website of the city or county, respectively. [2017 c.624 §1; 2023 c.398 §25]

Sec. 2. (1)(a) The governing body of a city or county that adopts an ordinance or resolution pursuant to section 1, chapter 624, Oregon Laws 2017, shall prescribe exemption application forms and the information required to be included in an application.

(b) If eligible rental property is located in a city and county each of which has adopted an ordinance or resolution under section 1, chapter 624, Oregon Laws 2017, the applicant shall elect the exemption the applicant wishes to receive for the eligible rental property by submitting the application to the city or the county, as applicable.

(c) The applicant must be the owner or lessee of the eligible rental property to which the application relates.

(d) An application must be accompanied by an application fee fixed by the city or county, as applicable, in an amount determined to compensate the city or county for the actual costs of processing the application.

(2) Intentionally left blank —Ed.

(a) An application must be submitted for review to the city or county, as applicable, on or before March 1 preceding the property tax year to which the application relates.

(b) Notwithstanding paragraph (a) of this subsection, an application may be filed under this section for the current property tax year:

(A) On or before December 31 of the property tax year, if the application is accompanied by a late filing fee of the greater of $200 or one-tenth of one percent of the real market value as of the most recent assessment date of the eligible rental property to which the application relates.

(B) On or before April 1 of the property tax year, if the application is accompanied by a late filing fee of $200 and the applicant demonstrates good and sufficient cause, as defined in ORS 307.162 (Claiming exemption) , for failing to file a timely application or is a first-time filer, as defined in ORS 307.162 (Claiming exemption) , of an application under this subsection.

(c) Intentionally left blank —Ed.

(A) An application may be filed as provided in paragraph (b) of this subsection notwithstanding that there are no grounds for hardship as required for late filing under ORS 307.475 (Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value) .

(B) A late filing fee collected under paragraph (b) of this subsection must be deposited in the general fund of the city or county, as applicable.

(3) Intentionally left blank —Ed.

(a) Upon receipt of an initial application submitted pursuant to subsection (2) of this section, the city or county, as applicable, shall determine as soon as practicable:

(A) Whether the property to which the application relates is eligible rental property located within the boundaries of the city or county;

(B) The date on which the rehabilitation or construction of the eligible rental property was or will be completed;

(C) The date on which the eligible rental property was first offered for rent for residential occupancy; and

(D) The rent charged for each unit to which the application relates and whether the rent meets the requirements of the schedule established under section 1 (4), chapter 624, Oregon Laws 2017.

(b) If any eligibility determination made under this subsection renders the property ineligible for the exemption, the application shall be rejected and the rejection may not be appealed.

(4) Intentionally left blank —Ed.

(a) The owner or lessee of eligible rental property granted exemption for the current property tax year must submit an application under subsection (2) of this section for each subsequent property tax year for which the eligible rental property remains eligible under section 1 (4), chapter 624, Oregon Laws 2017.

(b) If any eligibility determination made under this subsection renders the eligible rental property ineligible for the exemption, the application shall be rejected.

(5) If the property qualifies for the exemption under subsection (3) or (4) of this section and the application meets the requirements of the ordinance or resolution of the city or county, the governing body shall, on or before April 1:

(a) Adopt a resolution approving the application; and

(b) Notify the assessor of the county in which the eligible rental property is located of the approval and include with the notification all information necessary for the assessor to perform the assessor’s duties with respect to the eligible rental property. [2017 c.624 §2; 2023 c.398 §26]

Sec. 3. (1) If, after an exemption is granted pursuant to an ordinance or resolution adopted by the governing body of a city or county under section 1, chapter 624, Oregon Laws 2017, the governing body discovers or is notified by the owner that the eligible rental property does not meet the requirements of the ordinance or resolution or section 1, chapter 624, Oregon Laws 2017, the governing body shall so notify the county assessor as soon as practicable.

(2) Upon receipt by the assessor of notice under subsection (1) of this section:

(a) The exemption shall be terminated immediately, without right of notice or appeal;

(b) The eligible rental property shall be assessed and taxed as other property similarly situated is assessed and taxed; and

(c) Notwithstanding ORS 311.235 (Bona fide purchaser) , there shall be added to the general property tax roll for the tax year next following the determination, to be collected and distributed in the same manner as other real property tax, an amount equal to the difference between the amount of tax due on the eligible rental property and the amount of the tax that would have been due on the property had it not been exempt, for each of the years during which the property was exempt.

(3) The assessment and tax rolls shall show “potential additional tax liability” for each eligible rental property granted exemption pursuant to section 1, chapter 624, Oregon Laws 2017.

(4) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [2017 c.624 §3; 2023 c.398 §27]

Sec. 4. (1) Sections 1 to 3 of this 2017 Act are repealed on January 2, 2027.

(2) Notwithstanding the date specified in subsection (1) of this section, eligible rental property that is granted exemption under an ordinance or resolution adopted pursuant to section 1 of this 2017 Act before the date specified in subsection (1) of this section shall continue to receive the exemption under the provisions of the ordinance or resolution for the period of time for which the exemption was granted. [2017 c.624 §4]

Note: Sections 1 to 7, chapter 527, Oregon Laws 2021, provide:

Sec. 1. As used in sections 1 to 5 of this 2021 Act:

(1) “Consumer Price Index for All Urban Consumers, West Region (All Items)” means the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor.

(2) Intentionally left blank —Ed.

(a) “Eligible housing” means a newly constructed single-family dwelling.

(b) “Eligible housing” does not include the land on which the single-family dwelling is situated.

(3) “Eligible owner” means an individual who will be the first person to own and occupy eligible housing upon completion of construction and who occupies the eligible housing as the individual’s primary residence.

(4) “Newly constructed” means constructed beginning on a date that occurs on or after the effective date of a workforce housing exemption law adopted by the governing body of the county in which the eligible housing is located.

(5) “Workforce housing exemption law” or “exemption law” means an ordinance or resolution adopted by the governing body of a county pursuant to section 2 of this 2021 Act. [2021 c.527 §1]

Sec. 2. (1)(a) The governing body of a county with a population of less than 15,000 may adopt an ordinance or resolution granting a property tax exemption for eligible housing located within the boundaries of the county.

(b) The terms of the exemption must conform to the provisions of sections 1 to 5, chapter 527, Oregon Laws 2021.

(2) Intentionally left blank —Ed.

(a) The exemption may be granted only to the eligible housing of an eligible owner who has annual adjusted gross income of not more than $75,000 if the owner files a separate federal return, or not more than $150,000 if the owner files a joint federal return, for the tax year of the eligible owner immediately preceding the tax year in which the eligible owner files an application under section 4 or 5, chapter 527, Oregon Laws 2021, for the eligible housing.

(b) The Department of Revenue shall annually adjust the maximum annual income amounts specified in paragraph (a) of this subsection by multiplying the amounts by the percentage, if any, by which the monthly averaged Consumer Price Index for All Urban Consumers, West Region (All Items), for the 12 consecutive months ending on the immediately preceding December 31 exceeds the monthly averaged Consumer Price Index for All Urban Consumers, West Region (All Items), for the 12 consecutive months ending on the second preceding December 31.

(c) The first year of exemption must be the first assessment year that begins after the eligible housing is first occupied by the eligible owner.

(d) No more than five dwellings in a county may be newly granted exemption as eligible housing for any property tax year.

(3) A workforce housing exemption law must:

(a) Set the percentage of the exemption granted against the real market value of the eligible housing; and

(b) Establish the number of consecutive property tax years, not fewer than three and not more than five, for which the exemption may be granted.

(4) Intentionally left blank —Ed.

(a) A workforce housing exemption law may not take effect unless, upon request of the county that adopted the exemption law, the rates of taxation of the taxing districts whose governing bodies agree to grant the exemption, when combined with the rate of taxation of the county, equal 51 percent or more of the total combined rate of taxation on the eligible housing.

(b) If the exemption law takes effect, the exemption shall apply to all property tax levies of all taxing districts in which the eligible housing is located.

(c) The decisions of the taxing districts under paragraph (a) of this subsection may not be changed but are not binding with respect to an exemption law subsequently adopted by the governing body of the county pursuant to this section.

(d) All eligible housing shall be granted exemption on the same terms provided in the exemption law of the county as in effect on the date the application for the eligible housing is submitted under section 3, chapter 527, Oregon Laws 2021.

(5) Intentionally left blank —Ed.

(a) A county may adopt at any time a workforce housing exemption law amending the terms of an exemption granted pursuant to this section, subject to approval of the taxing districts under subsection (4)(a) of this section, or terminating the exemption.

(b) Notwithstanding an exemption law adopted, or the termination of an exemption law, pursuant to this subsection, eligible housing that has previously been granted an exemption shall continue to receive the exemption under the terms of the exemption law in effect at the time the exemption was first granted.

(6) Intentionally left blank —Ed.

(a) The county assessor shall disqualify eligible housing granted an exemption under a workforce housing exemption law upon discovery or notice from the eligible owner claiming the deduction that the dwelling is no longer eligible housing or the individual is no longer an eligible owner.

(b) Intentionally left blank —Ed.

(A) If eligible housing becomes disqualified prior to July 1 of the assessment year, the dwelling shall be valued under ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) at its real market value and shall be assessed at its assessed value under ORS 308.146 (Determination of maximum assessed value and assessed value) or as otherwise provided by law.

(B) If eligible housing becomes disqualified on or after July 1, the eligible housing shall continue to receive the exemption for the current tax year. [2021 c.527 §2; 2022 c.82 §8]

Sec. 3. (1)(a) The governing body of a county that adopts a workforce housing exemption law shall prescribe:

(A) Precertification and exemption application forms;

(B) The information required to be included in the forms; and

(C) Any additional documents that must accompany the forms.

(b) Applications for precertification and exemption must be accompanied by an application fee set by the county in an amount determined to compensate the county for the actual costs of processing the applications.

(2) The rejection of an application for precertification or exemption may not be appealed but does not preclude an individual from submitting a new application for the property for any property tax year.

(3) Intentionally left blank —Ed.

(a) The number of dwellings first granted exemption as eligible housing for any property tax year shall continue as a cohort for the number of property tax years for which the exemption is granted to the dwellings under the workforce housing exemption law.

(b) The number of continuing exemptions first granted for prior property tax years does not count toward the maximum number of exemptions that may be newly granted for any subsequent property tax year.

(c) If eligible housing is disqualified for exemption, the county may not grant exemption to other eligible housing to complete the cohort of the disqualified property for the remaining number of property tax years for which the cohort is eligible. [2021 c.527 §3]

Sec. 4. (1)(a) An individual seeking an exemption for property under a workforce housing exemption law may submit a precertification application to the county at any time before the individual occupies the property.

(b) Before making a determination under subsection (2) of this section, the county may consult with the applicant regarding the application, and the applicant may be allowed to revise the application without payment of an additional fee.

(2) Intentionally left blank —Ed.

(a) Within 60 days following receipt of a precertification application submitted under this section, the county shall:

(A) Review the application;

(B) Make a reasonable determination as to whether, upon completion, the property will be eligible housing and the individual will be the eligible owner of the eligible housing; and

(C) Notify the applicant of the decision.

(b) If the determination of the county is negative, the precertification application shall be rejected.

(c) If the determination is positive, the precertification application shall be approved, and the county and the applicant shall:

(A) Consult as to the date on which the eligible owner will first occupy the precertified eligible housing; and

(B) Schedule the precertified eligible housing to receive one of the five exemptions available to the county for the property tax year in which the occupancy is estimated to begin.

(3) Intentionally left blank —Ed.

(a) A county may maintain a waiting list for eligible housing for which a precertification application has been approved but that exceed the five exemptions available for the property tax year in which the occupancy is estimated to begin.

(b) If for any property tax year there are fewer than five exemptions granted to eligible housing that has been precertified under this section, the governing body of the county may allow approval for a first year of exemption of applications submitted under section 5 of this 2021 Act for eligible housing that was not precertified, until the maximum of five exemptions has been reached for the property tax year. [2021 c.527 §4]

Sec. 5. (1)(a) Regardless of whether the eligible housing has been precertified under section 4 of this 2021 Act, an individual seeking exemption for eligible housing under a workforce housing exemption law must submit an application for exemption for review to the county on or before January 15 preceding the property tax year to which the application relates.

(b) Notwithstanding paragraph (a) of this subsection, an application may be filed under this section for the current property tax year:

(A) On or before December 31 of the property tax year, if the application is accompanied by a late filing fee of $200.

(B) On or before April 1 of the property tax year, if the application is accompanied by a late filing fee of $200 and the applicant demonstrates good and sufficient cause, as defined in ORS 307.162 (Claiming exemption) , for failing to file a timely application or is a first-time filer, as defined in ORS 307.162 (Claiming exemption) , of an application under this subsection.

(c) Intentionally left blank —Ed.

(A) An application may be filed as provided in paragraph (b) of this subsection notwithstanding that there are no grounds for hardship as required for late filing under ORS 307.475 (Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value) .

(B) A late filing fee collected under paragraph (b) of this subsection must be deposited in the general fund of the county.

(d) Before making a determination under subsection (2) of this section, the county may consult with the applicant regarding the application, and the applicant may be allowed to revise the application without payment of an additional fee.

(2) Intentionally left blank —Ed.

(a) Within 60 days following receipt of an exemption application submitted under this section, the county shall:

(A) Review the application;

(B) Determine whether the property and applicant meet the requirements of sections 1 to 5 of this 2021 Act and the county’s workforce housing exemption law; and

(C) Notify the applicant of the determination.

(b) If the determination of the county is negative, the exemption application shall be rejected.

(c) If the determination is positive, the county shall approve the exemption application and notify the governing body of the county of the approval.

(3) A governing body notified of an approved exemption application under subsection (2)(c) of this section shall, on or before April 1, adopt a resolution:

(a) Granting the exemption to the eligible housing to which the application relates; and

(b) Notifying the county assessor of all information necessary for the assessor to perform the assessor’s duties with respect to the eligible housing.

(4) The eligible owner of eligible housing granted exemption for any property tax year must submit an application under subsection (1) of this section for each subsequent property tax year for which the eligible owner seeks to claim exemption for the eligible housing. [2021 c.527 §5]

Sec. 6. (1) Exemptions may not be newly granted under sections 1 to 5 of this 2021 Act for property tax years beginning on or after July 1, 2032.

(2) Notwithstanding the date specified in subsection (1) of this section, eligible housing that is first granted exemption under an ordinance or resolution adopted pursuant to section 2 of this 2021 Act for a property tax year beginning before the date specified in subsection (1) of this section shall continue to receive the exemption under the provisions of the ordinance or resolution for the period of time for which the exemption was granted. [2021 c.527 §6]

Sec. 7. Sections 1 to 5 of this 2021 Act are repealed on January 2, 2032. [2021 c.527 §7]

Source: Section 307.867 — Termination of zone; effect of termination , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 317.124 — OR Code / Title 29 / Chapter 317 / Section 317.124
317.124 Long term enterprise zone facilities
Status: in_force

(1) As used in this section:

(a) “Facility” has the meaning given that term in ORS 285C.400 (Definitions for ORS 285C.400 to 285C.420) .

(b) “Payroll costs” means the costs of paying employee salary, wages and other remuneration in cash or property, and employee benefit costs, including but not limited to workers’ compensation, health, life or other insurance premium payments, payroll taxes and contributions to pension or other retirement plans.

(2) A taxpayer that owns a facility that is exempt from property tax under ORS 285C.409 (Property tax exemption) may claim a tax credit under this section against the taxes that are otherwise due under this chapter.

(3) The credit may be claimed over a period of consecutive tax years elected by the taxpayer:

(a) That must commence on or after the tax year in which the facility is placed in service and no later than the tax year beginning in the third calendar year after the year in which the facility is placed in service;

(b) The duration of which must be at least five tax years and no more than 15 tax years; and

(c) The duration of which must be established in writing by the Governor (pursuant to a request made by the taxpayer) prior to the date on which a return claiming the credit is filed.

(4) The amount of the credit for a tax year shall equal 62.5 percent of the payroll costs of the taxpayer for that tax year that are attributable to employment at the facility.

(5) The credit computed under subsection (4) of this section may be offset only against the qualified tax liability of the taxpayer, as determined under this subsection. To compute the qualified tax liability of the taxpayer:

(a) Subtract the tax credit threshold amount determined under subsection (7) of this section from the tax liability of the taxpayer under this chapter; and

(b) Multiply the difference determined under paragraph (a) of this subsection by the apportionment factor determined under subsection (6) of this section.

(6) Intentionally left blank —Ed.

(a) The apportionment factor to be used in computing the qualified tax liability of the taxpayer under subsection (5) of this section shall be a fraction, the numerator of which is income of the facility for the fiscal year of the taxpayer that ends in the tax year for which the qualified tax liability of the taxpayer is being computed, and the denominator of which is the total Oregon income of the taxpayer for the fiscal year of the taxpayer that ends in the tax year for which the qualified tax liability of the taxpayer is being computed. For purposes of this computation, income shall be determined in accordance with generally accepted accounting principles and shall be reviewed by an independent public accountant in a review that is conducted in accordance with the Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants.

(b) Intentionally left blank —Ed.

(A) If no data are prepared that meet the accounting and review standards set forth in paragraph (a) of this subsection, the apportionment factor shall be a fraction, the numerator of which is the sum of the intrastate payroll factor and the intrastate property factor, and the denominator of which is two.

(B) The intrastate payroll factor is a fraction, the numerator of which is the total amount paid for compensation at the qualifying facility during the tax year for which the qualified tax liability of the taxpayer is being computed, and the denominator of which is the total amount of compensation paid in this state during that tax year.

(C) The intrastate property factor is a fraction, the numerator of which is the average net book value of the facility for the tax year for which the qualified tax liability of the taxpayer is being computed, and the denominator of which is the average net book value of all real and tangible personal property owned or rented by the taxpayer in this state for that tax year.

(7) The tax credit threshold amount for the tax year for which the qualified tax liability of the taxpayer is being computed equals:

(a) $1 million; or

(b) If the facility is one described in ORS 285C.412 (Conditions for continued exemption) (2) or (3), the lesser of $1 million or:

(A) If the facility is one described in ORS 285C.412 (Conditions for continued exemption) (2)(c)(A), $10,000 multiplied by the number of verified full-time employees at the facility;

(B) If the facility is one described in ORS 285C.412 (Conditions for continued exemption) (2)(c)(B), $12,500 multiplied by the number of verified full-time employees at the facility; or

(C) If the facility is one described in ORS 285C.412 (Conditions for continued exemption) (3) but not otherwise described under this paragraph, $15,000 multiplied by the number of verified full-time employees at the facility.

(8) A tax credit computed under this section for any one tax year may not exceed the qualified tax liability of the taxpayer for the tax year.

(9) Any tax credit otherwise allowable under this section that is not used by the taxpayer in a particular tax year may be carried forward and offset against the taxpayer’s qualified tax liability for the next succeeding tax year. Any credit remaining unused in the next succeeding tax year may be carried forward and used against the taxpayer’s qualified tax liability for the second succeeding tax year. Any credit remaining unused in the second succeeding tax year may be carried forward and used against the taxpayer’s qualified tax liability for the third succeeding tax year. Any credit remaining unused in the third succeeding tax year may be carried forward and used against the taxpayer’s qualified tax liability for the fourth succeeding tax year. Any credit remaining unused in the fourth succeeding tax year may be carried forward and used against the taxpayer’s qualified tax liability for the fifth succeeding tax year, but may not be used in any tax year thereafter.

(10) A tax credit allowed under this section is not in lieu of any deduction for depreciation, amortization, payroll costs or any other expense to which the taxpayer may be entitled. [2001 c.292 §8]

Source: Section 317.124 — Long term enterprise zone facilities , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 315.276 — OR Code / Title 29 / Chapter 315 / Section 315.276
315.276 Quarterly payments based on annual advance amount
Status: in_force

(1) The Department of Revenue shall establish by rule a program for making quarterly payments to taxpayers that, in the aggregate during any calendar year, equal the annual advance amount determined under subsection (2) of this section with respect to a taxpayer for the calendar year. Except as provided in subsection (2)(c)(B) of this section, the periodic payments made to any taxpayer for any calendar year shall be in equal amounts. Quarterly payments under this section may be made only to taxpayers confirmed by the department to be Oregon residents.

(2) Intentionally left blank —Ed.

(a) Except as otherwise provided in this subsection, the annual advance amount applicable to a taxpayer for any calendar year shall be calculated as 50 percent of the amount that would be allowed under ORS 315.273 (Qualifying child of taxpayer) for the tax year beginning in that calendar year assuming the following conditions:

(A) The status of the taxpayer as eligible for the credit allowed under ORS 315.273 (Qualifying child of taxpayer) is determined with respect to the reference tax year;

(B) The taxpayer’s modified adjusted gross income for the tax year is equal to the taxpayer’s modified adjusted gross income for the reference tax year;

(C) The only children of the taxpayer for the tax year are qualifying children properly claimed on the taxpayer’s tax return for the reference tax year; and

(D) The ages of the taxpayer’s children and the status of the children as qualifying children are determined for the tax year by taking into account the passage of time since the reference tax year.

(b) Except as provided in paragraph (c)(A) of this subsection, the taxpayer’s reference tax year shall be determined, with respect to any taxpayer for any calendar year, the taxpayer’s tax year beginning in the preceding calendar year or, in the case of taxpayer who did not file a tax return for the tax year, the taxpayer’s tax year beginning in the second preceding calendar year.

(c) Intentionally left blank —Ed.

(A) The department may modify, during any calendar year, the annual advance amount with respect to any taxpayer for the calendar year to take into account:

(i) A tax return filed by the taxpayer during the calendar year and the tax year to which the return relates may be taken into account as the reference tax year; and

(ii) Any other information provided by the taxpayer to the department or otherwise available to the department that allows the department to determine payments under paragraph (a) of this subsection that, in the aggregate during any tax year of the taxpayer, more closely total the department’s estimate of the amount treated as allowed under ORS 315.273 (Qualifying child of taxpayer) for the tax year of the taxpayer.

(B) In the case of any modification of the annual advance amount under subparagraph (A) of this paragraph, the department may adjust the amount of any periodic payment made after the date of the modification to properly take into account the amount by which any periodic payment made before the date was greater than or less than the amount that the payment would have been on the basis of the annual advance amount as so modified.

(d) If information contained in the taxpayer’s tax return for the reference tax year does not establish the eligibility status of the taxpayer under ORS 315.273 (Qualifying child of taxpayer) , the department shall, for purposes of paragraph (a)(A) of this subsection, determine the status based on information known to the department.

(e) A child shall not be taken into account in determining the annual advance amount under paragraph (a) of this subsection if the death of the child is known to the department as of the beginning of the calendar year for which the estimate under paragraph (a) of this subsection is made.

(3) The department shall establish a system that allows taxpayers to:

(a) Elect not to receive payments under this section; and

(b) Provide information to the department which would be relevant to a modification under subsection (2)(c)(A) of this section of the annual advance amount, including information regarding:

(A) A change in the number of the taxpayer’s qualifying children, including by reason of the birth of a child;

(B) A change in the taxpayer’s marital status;

(C) A significant change in the taxpayer’s income; and

(D) Any other factor which the department may consider.

(4) Not later than January 31 of the calendar year following any calendar year during which the department makes one or more payments to any taxpayer under this section, the department shall provide the taxpayer with a written notice of the aggregate amount of the payments made under this section to the taxpayer during the calendar year, and other information as the department determines appropriate.

(5) A quarterly payment under this section may not be made if the amount of the quarterly payment is calculated to be less than $25. [2023 c.538 §3]

Source: Section 315.276 — Quarterly payments based on annual advance amount , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 305.676 — OR Code / Title 29 / Chapter 305 / Section 305.676
305.676 Mediation and arbitration laws not applicable to Multistate Tax Commission processes
Status: in_force

Any alternative dispute resolution process undertaken under the authority of the Multistate Tax Commission need not comply with and is not subject to ORS chapter 36. [1999 c.224 §6]

Source: Section 305.676 — Mediation and arbitration laws not applicable to Multistate Tax Commission processes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 311.405 — OR Code / Title 29 / Chapter 311 / Section 311.405
311.405 Tax as lien
Status: in_force

(1) Intentionally left blank —Ed.

(a) All ad valorem property taxes lawfully imposed or levied on real or personal property are liens on such real and personal property, respectively. Such taxes include delinquent taxes on personal property made a lien on real property, and ad valorem property taxes on real or personal property added to an assessment or tax roll pursuant to ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) .

(b) If machinery and equipment and the real property upon which the machinery and equipment is located are owned by the same persons, all ad valorem property taxes lawfully imposed or levied on the machinery and equipment are a lien on the real property on which the machinery and equipment is located.

(2) Taxes on real property shall be a lien thereon from and including July 1 of the year in which they are levied until paid and, except as otherwise specifically provided by law, such lien shall not be voided or impaired.

(3) Intentionally left blank —Ed.

(a) Taxes on personal property shall be a lien:

(A) On any and all of the particular personal property assessed and on any and all of the personal property assessed as the same category, as disclosed by the property tax return and assessment list; and

(B) For purposes of distraint, on any and all of the taxable personal property owned by or in the possession or control of the person assessed.

(b) The liens for taxes on personal property shall attach on and after July 1 of the year of assessment and shall continue until the taxes are paid, except as provided in subsection (4) or (5) of this section and ORS 311.410 (Effect of property transfer or lease termination on lien and on taxability of property) .

(c) Notwithstanding paragraph (a) of this subsection, if possession of personal property that is subject to a perfected security interest is taken by a secured party on default, the lien for taxes on the property shall be limited to the taxes on the particular property and not the taxes on any other property of the debtor.

(4) Intentionally left blank —Ed.

(a) If a manufactured structure or floating home is removed from the county in which it is assessed to another county in this state on or after January 1 and before July 1 of the assessment year, taxes on the manufactured structure or floating home shall be a lien on the manufactured structure or floating home that attaches as of the day preceding the date of removal.

(b) If a manufactured structure or floating home is removed from the county in which it is assessed to a location that is outside this state on or after January 1 and before July 1 of the assessment year, the manufactured structure or floating home shall be removed from the assessment and tax roll for the corresponding tax year beginning July 1.

(c) The taxes arising from a lien under this subsection may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll) .

(d) As used in this subsection, “taxes” means the amount computed using the assessed value then on the assessment and tax roll for the manufactured structure or floating home or the value that next would be used on the assessment and tax roll, if known at the time the lien is created, and the assessor’s best estimate of taxes, special assessments, fees and other charges for the tax year that corresponds to the assessment year in which the removal occurs.

(5) Intentionally left blank —Ed.

(a) If taxable personal property, other than a manufactured structure or floating home, is removed from the county in which it is assessed, or is sold or otherwise transferred to another owner, on or after January 1 and before July 1 of the assessment year, taxes on the removed, sold or transferred personal property shall be a lien on the personal property described in subsection (3)(a)(A) of this section that attaches as of the day preceding the date of removal, sale or transfer.

(b) The taxes arising from a lien under this subsection may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll) .

(6) Where real or personal property is omitted from the assessment or tax roll prepared as of January 1 of the current tax year and notice is given pursuant to ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) during such year and the property subsequently is added to such roll pursuant to ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) , the taxes shall be a lien on such property and on other property at the same time and in the same manner as taxes became liens on the taxable property not so omitted from the roll.

(7) Taxes on real and personal property omitted from an assessment or tax roll prepared as of the assessment date of a prior calendar or tax year and added to such roll pursuant to ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) , shall be a lien on such property from and including the date the addition or correction is made on such roll. Where the omitted property consists of any building, structure or improvement which has been severed or removed from the land, the taxes on such property also shall be a lien against the land. Where the property omitted is personal property, the taxes also shall be a lien on any and all of the taxable personal property of the person assessed from such date of addition or correction. However, no taxes shall become a lien on real or personal property under this subsection where the property was transferred to a bona fide purchaser as defined in ORS 311.235 (Bona fide purchaser) after the date the roll was certified in such prior tax year and prior to the lien date provided for hereunder.

(8) Each lien, whether on real or personal property, shall include all interest, penalties and costs applicable by law to any of such taxes.

(9) Intentionally left blank —Ed.

(a) Except as provided in paragraph (b) of this subsection, the liens for ad valorem taxes, including and not limited to the general lien provided by subsection (3)(a)(B) of this section, created under this section are superior to, have priority over and shall be fully satisfied before all other liens, judgments, mortgages, security interests or encumbrances on the property without regard to date of creation, filing or recording.

(b) If it becomes necessary to charge personal property taxes against real property under ORS 311.645 (Charging personal property taxes against real property) , if the county obtains a judgment under ORS 311.455 (Tax on personal property as debt) or records a warrant under ORS 311.625 (Recordation of warrant in lien record) , or if in any other manner personal property taxes are made a lien against real property, any judgment, mortgage or other lien or encumbrance on the real property that is placed of record prior to the date the personal property tax becomes a lien on the real property has priority over the personal property tax lien. [Amended by 1953 c.707 §2; 1955 c.720 §3; 1981 c.346 §1; 1985 c.794 §1; 1991 c.459 §249; 1991 c.903 §4; 1997 c.541 §293; 2001 c.42 §1; 2001 c.229 §1; 2011 c.113 §1; 2012 c.30 §6]

Source: Section 311.405 — Tax as lien; priority; effect of removal, sale or transfer of personal property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 323.615 — OR Code / Title 29 / Chapter 323 / Section 323.615
323.615 Refund agreement with governing body of Indian reservation
Status: in_force

(1) The Director of the Department of Revenue is authorized to enter into a tobacco products tax refund agreement with the governing body of any Indian reservation in Oregon. The agreement may provide for a mutually agreed upon amount as a refund to the governing body of any tobacco tax collected under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) in connection with the sale of tobacco products to Indians on the Indian reservation, or the use, storage or consumption of tobacco products by Indians on the Indian reservation. This provision is in addition to other laws allowing tax refunds.

(2) There is continuously appropriated to the director, from the suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) and 323.625 (Disposition of moneys other than inhalant delivery system revenues) , the amounts necessary to make the refunds provided by subsection (1) of this section. [1985 c.816 §36; 1999 c.21 §61; 2003 c.804 §51]

Source: Section 323.615 — Refund agreement with governing body of Indian reservation; appropriation for refunds , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 311.467 — OR Code / Title 29 / Chapter 311 / Section 311.467
311.467 Review of assessor’s action under expedited collection provisions
Status: in_force

(1) When any assessor, under ORS 311.165 (Collection of taxes upon severance and removal of improvements from the land) or 311.465 (Summary collection of tax on property about to be removed, sold, dissipated or destroyed) , demands payment of taxes on real or personal property before such taxes otherwise become due and payable, the owner or person who is liable for the taxes on the property and who has paid to the assessor the amount demanded may, within 10 days from such demand, petition the tax court for review of the assessor’s action.

(2) The review shall be governed by the provisions of ORS chapter 305, in so far as such provisions are applicable and not in conflict with this section.

(3) The tax court magistrate shall complete its review and determination within 20 days after its receipt of the petition for review and shall either affirm the action taken by the assessor or order a refund of the taxes paid. The decision of the tax court magistrate shall be final. No rehearing shall be had except on the tax court magistrate’s own motion; and the decision shall not be appealable under ORS 305.501 (Appeals to tax court to be heard by magistrate division) . Any costs incident to the hearing shall be assessed by the tax court magistrate against the losing party. [1955 c.710 §1; 1973 c.343 §2; 1977 c.870 §38; 1995 c.650 §68]

Source: Section 311.467 — Review of assessor’s action under expedited collection provisions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 323.075 — OR Code / Title 29 / Chapter 323 / Section 323.075
323.075 Distributor to collect tax on certain sales
Status: in_force

Every distributor engaged in business in this state and selling or accepting orders for cigarettes with respect to the sale of which the taxes imposed by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) are inapplicable shall, at the time of making the sale or accepting the order or, if the purchaser is not then obligated to pay the taxes with respect to the distribution of the cigarettes, at the time the purchaser becomes so obligated, collect the tax from the purchaser, if the purchaser is other than a licensed distributor, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the Department of Revenue. [1965 c.525 §27; 1981 c.797 §8]

Source: Section 323.075 — Distributor to collect tax on certain sales , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 305.400 — OR Code / Title 29 / Chapter 305 / Section 305.400
305.400 Payment of costs of subpoena compliance
Status: in_force

(1) Any agency or person issuing a subpoena under ORS 305.190 (Subpoenaing and examining witnesses, books and papers) or 305.420 (Issuance of subpoenas) for information concerning industrial property, shall pay the reasonable costs of compliance with the subpoena incurred by the party responding to the subpoena.

(2) Reasonable costs include the cost of locating records, preparing copies of records, costs of postage, freight or delivery, the cost of materials used to organize or contain records and the cost of management review of material to be produced to determine compliance with the subpoena.

(3) Reasonable costs do not include the cost of duplicating records for the use of the person producing the records or legal fees or management costs incurred in resisting compliance with a subpoena. [1993 c.353 §12]

Source: Section 305.400 — Payment of costs of subpoena compliance; determination of costs , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 323.607 — OR Code / Title 29 / Chapter 323 / Section 323.607
323.607 Time limit for issuing notice of deficiency for substantial reported understatement of gross purchases net of discounts
Status: in_force

If the Department of Revenue finds that an amount of gross purchases net of discounts equal to 25 percent or more of the gross purchases net of discounts as reported on the taxpayer’s tobacco products tax return has been omitted from the return, the department may give notice of deficiency as prescribed in ORS 305.265 (Deficiency notice) at any time within five years after the date the return was due or filed, whichever is later. [2001 c.76 §2]

Source: Section 323.607 — Time limit for issuing notice of deficiency for substantial reported understatement of gross purchases net of discounts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 323.185 — OR Code / Title 29 / Chapter 323 / Section 323.185
323.185 Date when payment for credit purchases due
Status: in_force

(1) Amounts owing for stamps purchased on the deferred-payment basis for a calendar month shall be due and payable on or before the 20th day of the next calendar month. Payments shall be made by a remittance payable to the Department of Revenue.

(2) The department for good cause may extend the time for paying any amount owing for stamps purchased on the deferred-payment basis. The extension may not exceed five days. The extension may not be granted unless a request for the extension is filed with the department within or prior to the period for which the extension may be granted. [1965 c.525 §§49,53; 1999 c.62 §7]

Source: Section 323.185 — Date when payment for credit purchases due; extension , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 305.225 — OR Code / Title 29 / Chapter 305 / Section 305.225
305.225 Request of assistance by law enforcement agency
Status: in_force

(1) Notwithstanding ORS 314.835 (Divulging particulars of returns and reports prohibited) , if the Department of Revenue determines that assistance of a law enforcement agency is necessary to insure compliance with any of the laws of this state administered by it, the department may request such assistance. In connection with assistance requested under this section only, the Department of Revenue may disclose a tax return, report or claim, or information in its files regarding a tax return, report or claim permitted or required to be filed with the department under any law administered by the department to the Oregon State Police, district attorney, grand jury, judicial authority or local law enforcement agency for the investigation or the prosecution of violations of the criminal laws of this state relating to perjury, theft or forgery if those violations occur in connection with the filing of such a return, report or claim, or of the tax laws of this state. Disclosure under this section shall be solely for the purpose of investigation or prosecution of violations involving the filing of a false or fraudulent return, report or claim, wherein the validity of the return, report or claim, or information contained therein, is at issue. Returns, reports or claims, or information contained therein shall not be disclosed if the purpose for which the information is sought is as evidence of a crime unrelated to the validity of the return, report or claim, or the information contained therein, supplied to the department or if the information is requested by a law enforcement agency in connection with any other investigation or prosecution.

(2) Each person given access to the confidential tax information authorized to be disclosed under this section shall first execute and file with the department the certificate required by ORS 314.840 (Disclosure of information) (3) and shall cause a similar certificate to be executed and filed with the department by any associate or subordinate who is assigned to use the information for the purposes stated in this section. [1985 c.761 §26; 2009 c.640 §1]

Source: Section 305.225 — Request of assistance by law enforcement agency; disclosure of tax records , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 311.815 — OR Code / Title 29 / Chapter 311 / Section 311.815
311.815 Abandonment of purpose for which special tax levied
Status: in_force

If a special tax to raise funds for a specified purpose is levied in a school district, road district, irrigation district or drainage district and the project or specific purpose for which the tax is levied is thereafter definitely abandoned, either wholly or in part, or the fund raised by the tax or any portion thereof remains unexpended for a period of two years, after the levy of the tax, the county court at the written request of the directors of the district may, by resolution, provide for the refunding of the tax or portion of tax so remaining unexpended to the taxpayers who paid the tax and for the cancellation of the unpaid tax or proportion of the tax that has become delinquent. The county court shall take such action by resolution spread upon its journal. Repayment shall be made by orders drawn on the county treasurer and issued to the taxpayers shown by the tax records to have originally made the payments. Cancellation of unpaid taxes shall be effected by noting the cancellation of the taxes on the tax records of the county. [Amended by 2011 c.204 §10]

Source: Section 311.815 — Abandonment of purpose for which special tax levied; refund or cancellation of tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 316.159 — OR Code / Title 29 / Chapter 316 / Section 316.159
316.159 Subtraction for certain retirement distributions contributed to retirement plan during period of nonresidency
Status: in_force

(1) Intentionally left blank —Ed.

(a) In addition to other modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income of a resident individual the distributions received by the individual from a plan or trust described under subsection (2) of this section to the extent that:

(A) The distributions consist of contributions made in a tax period during which the individual was a nonresident; and

(B) The distributions consist of contributions made in a tax period for which no deduction, exclusion or exemption for the contributions was allowed or allowable to the individual for purposes of a state personal net income tax imposed during the period by the state of which the individual was a resident; and

(C) No deduction, exclusion, subtraction or other tax benefit has been allowed for the distributions by another state before the individual becomes a resident of this state.

(b) For purposes of this section, if any distributions (lump sum or periodic) received by a resident individual from a plan or trust described in subsection (2) of this section meet the requirements of paragraph (a) of this subsection, then for purposes of the subtraction allowed by this section, those distributions shall be considered to be the distributions first received by the individual after the individual has become a resident of this state.

(c) For purposes of ORS 316.082 (Credit for taxes paid another state) (credit for taxes paid to another state), any distributions received by a resident individual from a plan or trust described in subsection (2) of this section which meet the requirements of paragraph (a) of this subsection shall be considered income subject to tax under this chapter notwithstanding the exclusion under this section.

(2) A plan or trust is described in this section if:

(a) The plan or trust is an individual retirement account described in section 408 of the Internal Revenue Code;

(b) The trust forms part of a pension or profit-sharing plan that provides contributions or benefits for employees, some or all of whom are owner-employees, as defined under section 401(c)(3) of the Internal Revenue Code;

(c) The plan or trust is an annuity contract purchased on behalf of an employee of a charitable organization or public school as described under section 403(b) of the Internal Revenue Code; or

(d) The plan or trust is an eligible deferred compensation plan established and maintained by an employer that is a state or local government, a political subdivision thereof, or a tax exempt organization, on behalf of an employee of the employer, as described under section 457 of the Internal Revenue Code.

(3) The following contributions are not contributions to which the subtraction under subsection (1) of this section is accorded:

(a) Contributions made during a tax period, or portion thereof, for which the taxpayer was a nonresident required to file an Oregon return, to the extent that a deduction or exclusion was allowable under this chapter for those contributions; or

(b) Contributions for which the taxpayer was allowed a credit for taxes paid to another state under ORS 316.082 (Credit for taxes paid another state) .

(4) A subtraction shall not be allowed under this section for interest or other income arising from investment of contributions made to a plan or trust described in subsection (2) of this section.

(5) For purposes of the subtraction allowed under subsection (1) of this section:

(a) Distributions received by the taxpayer from a plan or trust described in subsection (2) of this section shall be considered to initially consist of a recovery of contributions.

(b) Once the distributions equal the cumulative contributions, all further distributions shall constitute interest or other income arising from investment of the contributions.

(6) The Department of Revenue may adopt rules requiring substantiation of the contributions and tax treatment upon which the subtraction under this section is based. Failure to provide substantiation as required under the rules shall result in denial of the subtraction otherwise allowed under this section. The requirement for substantiation may be waived partially, conditionally or absolutely, as provided under ORS 315.063 (Waiver of substantiation by Department of Revenue) . [1991 c.838 §2; 1995 c.54 §11; 1995 c.815 §6]

Source: Section 316.159 — Subtraction for certain retirement distributions contributed to retirement plan during period of nonresidency; substantiation rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 307.183 — OR Code / Title 29 / Chapter 307 / Section 307.183
307.183 Summer homes on federal land occupied under permit
Status: in_force

Notwithstanding ORS 307.060 (Property of the United States held under lease or other interest less than fee) , 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]

Note: See second note under 307.182 (Federal land used by recreation facility operators under permit) .

Source: Section 307.183 — Summer homes on federal land occupied under permit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).