justicedao/ipfs_state_laws huggingface dataset:
150-307-0030 Personal Property Property classified as personal property is: (This list is not exclusive.) (1) Boats and vessels includes all floatable craft. See also ORS 308.260. (2) Merchandise and stock in trade, commonly referred to as inventories, include the following categories: (a) Merchandise includes all classes of commodities which are obtained in a salable condition and held for sale in the ordinary course of business. (b) Materials consist of goods purchased for use in manufacturing and upon which further work is necessary before they are available for disposal. Such goods may be raw materials or they may be partially fabricated commodities secured from others. Thus, things which are finished stock or merchandise for one establishment may be raw materials for another. However, when parts are manufactured and held for future use in manufacturing, they may be classed as finished parts but included in raw materials inventory. (c) Supplies fall within two categories: (A) Inventory Supplies consist of personal property owned by or in possession of the taxpayer, that are expended in the production of finished goods or will be consumed in the sale of the stock in trade of the taxpayer held for sale in the ordinary course of his business. (B) Noninventory Supplies include those items which are not to be expended in the production of finished goods or not to be sold to customers. (d) Work in process applies to all goods to which manufacturing services have been applied and on which further operation will be necessary before the product is normally ready for disposition. The value of work in process includes material and any labor and factory service (overhead) which have been exerted in bringing the work to the present state of completion. (e) Finished stock consists of completed products which are available for disposal, comparable to a dealer’s merchandise. See ORS 308.250 — Processor’s Exemptions, and ORS 311.211 — Omitted Property Statutes. (3) Livestock consisting of all domesticated or confined animals, birds, bees, fish and reptiles. (4) Movable machinery, movable tools and movable equipment include items readily movable as opposed to apparently stationary or fixed items. See paragraph (2)(b) of OAR 150-307-0010. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.020 History: Renumbered from 150-307.020(3), REV 53-2016, f. 8-13-16, cert. ef. 9-1-16 RD 8-1992, f. 12-29-92, cert. ef. 12-31-92 3-70 12-66 1-66 12-65 12-61 11-59 3-58 1-54
150-307-0032 Recalculation of maximum assessed value for partial assessed value exemptions (1) For the purposes of ORS 307.032(1)(a)(A), in the case of a partial exemption of assessed value, “the value of the partial exemption” means the dollar amount of assessed value exempted. (2) For purposes of ORS 307.032(1)(b), in the case of a partial exemption of assessed value, the assessed value of the property shall equal the lesser of: (a) The real market value of the property reduced by the statutory dollar amount of the partial exemption; (b) The maximum assessed value of the property as calculated under ORS 307.032(1)(a) and section (1) of this rule; or (c) The assessed value of the property as though not eligible for partial exemption reduced by the statutory dollar amount of the partial exemption. (3) This rule is applicable to all properties that first become eligible for a partial exemption of assessed value on or after January 1, 2024. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.032 History: REV 22-2023, adopt filed 12/21/2023, effective 01/01/2024
150-307-0060 Property Held Under Lease (1) A new claim must be filed with the county assessor, as required under ORS 307.112(4), when a new lease, new lease-purchase agreement, extension of current lease, extension of current lease-purchase agreement or any modification to the existing lease or lease-purchase agreement is made. (2) The new claim must meet all the requirements of ORS 307.112. (3) Late filing as provided in ORS 307.162(2) is permitted. (4) The State of Oregon and the United States government are not permitted to file a claim for exemption under ORS 307.112. (5) When used in reference to real property or tangible personal property, a lease is a contract of at least one year by which the owner of a property grants the rights of possession, use, and enjoyment of the property to another for a specified period of time in exchange for payment. (6) Month-to-month tenancy or a general rental agreement is not considered the same as a lease for purposes of an exemption under this statute and will not qualify in an exemption claim. (7) The assessor must be satisfied that the tax savings resulting from the exemption will inure solely to the benefit of the lessee. (8) Sufficient documentary proof must be submitted at the time of application. Documentary proof to show the property tax savings is passed on to the lessee includes: (a) A form prescribed by the department stating that the lessee and lessor agree that the tax savings resulting from the exemption will inure solely to the benefit of the lessee; (A) The form must be signed by the lessor and lessee; and (B) The form must specify how the tax savings inures to the lessee. (b) Other documentation the county assessor deems necessary to prove that the lessee is receiving the full benefit of the tax savings; or (c) An agreement under the terms of the lease that any tax savings resulting from the exemption will inure solely to the benefit of the lessee. (9) Insufficient proof or failure to show the tax savings inures to the lessee as described above is grounds for denial of the exemption. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.112 History: REV 67-2017, amend filed 12/22/2017, effective 01/01/2018 Renumbered from 150-307.112, REV 53-2016, f. 8-13-16, cert. ef. 9-1-16 REV 8-1998, f. 11-13-98, cert. ef. 12-31-98 RD 1-1995, f. 12-29-95, cert. ef. 12-31-95 RD 6-1993, f. 12-30-93, cert. ef. 12-31-93 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91, Renumbered from 150-307.112(1) RD 9-1989, f. 12-18-89, cert. ef. 12-31-89 RD 8-1988, f. 12-19-88, cert. ef. 12-31-88
150-307-0070 Property Used for Public Park or Recreation For property to qualify as an exempt public park or recreation site it must meet the standards for ownership and use. (1) Owner means a nonprofit corporation that owns or is purchasing the property and meets the requirements of ORS 307.115(2). (2) “Public use” means the property is open and available to all the people for lawful common uses without discrimination, limitations or restrictions other than those imposed by law or ordinance. (3) Use of the property is not considered ‘public use’ when: (a) Access is limited to persons paying a fee. (b) Access is refused to persons who are unable to pay a fee. (c) Access is restricted to events or activities determined by the owner. (d) Access is limited due to the owner’s activities. (e) Entry is by invitation only from the owner. (f) Entry is controlled by the desires of the owner. (g) Entry contributes to the owner’s financial interest. (4) The following do not constitute public use and recreation: (a) The owner sponsoring special events for public attendance. (b) A mere byproduct of the owner’s activities. (c) Advertising public attendance to underwrite the cost of producing the owner’s events. (d) An activity which may financially benefit the owner. (5) Nonqualifying activities of public park or recreation property includes and is not limited to: commercial business, industry, or trade, and income producing projects or ventures. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.115 History: Renumbered from 150-307.115(1), REV 53-2016, f. 8-13-16, cert. ef. 9-1-16 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94
150-307-0080 Guidelines for Exempt Port Property Subject to In Lieu Tax (1) Definitions: Port property subject to in lieu of payments means property, excepting the dock area, that is leased to a taxable owner and used for discharging, loading or handling of cargo from ships, or for the temporary storage of cargo that is directly incidental to transshipment. (a) “Discharging, loading, or handling of cargo from ships” is limited to activities during which no change in the cargo can occur while it is being discharged, loaded, or handled. (b) “Temporary storage of cargo” means storage of cargo temporarily resting in place and awaiting further movement or shipment to another location. (2) Property Subject to In Lieu of Payment: (a) Certain properties exempt under ORS 307.120 are subject to one quarter of one percent (.0025) payments in lieu of taxes to schools. Properties subject to the in lieu of payments are those leased, rented or preferentially assigned on January 1, and used for storage of cargo directly incidental to transshipment. (b) Dock area properties used for the berthing of ships, barges or other watercraft, (except floating homes as defined in ORS 830.700), or the discharging, loading or handling of cargo are exempt and are not subject to the payments in lieu of taxes to schools. (c) A property not leased, rented or preferentially assigned on January 1, will not be subject to the in lieu of payment for the tax year for which the January 1, assessment date applies. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.120 History: Renumbered from 150-307.120, REV 53-2016, f. 8-13-16, cert. ef. 9-1-16 REV 4-1998, f. & cert. ef. 6-30-98 RD 9-1997, f. & cert. ef. 12-31-97 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94 RD 8-1992, f. 12-29-92, cert. ef. 12-31-92 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 RD 11-1990, f. 12-20-90, cert. ef. 12-31-90 RD 16-1987, f. 12-10-87, cert. ef. 12-31-87
150-307-0090 Request For Computation of In Lieu Tax Payment (1) The request for computation of payment in lieu of tax is an annual request. (2) To receive the in lieu tax computation in any year the taxpayer must: (a) Have a possessory interest in the property; (b) File a request using the Department of Revenue prescribed form; (c) File the request form with the assessor in the county where the property is located; (d) File the request form in the time prescribed by law; (e) Provide a true copy of the lease or agreement that establishes the possessory interest; and (f) Provide any other information the assessor deems necessary to complete the computation. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.120 History: Renumbered from 150-307.120(3)(a), REV 53-2016, f. 8-13-16, cert. ef. 9-1-16 REV 8-1998, f. 11-13-98, cert. ef. 12-31-98
150-307-0100 Strategic Investment Program (1) The county shall establish a separate tax account for project investments (for example A-1 account for buildings and M & E, and when applicable, a separate personal property account). (2) Value not defined in the eligible project is taxable in addition to the trended base (assessable portion of the eligible project). (3) The agreement between the company and the county governing body shall state that the company shall file with the Department of Revenue the information required by ORS 308.285–308.290 on the annual industrial property return as if the property were taxable. (4) The Department of Revenue shall be responsible for the following: (a) Accumulating the invested cost on the eligible project from data provided by the company on their industrial property return. (b) Determining the RMV of buildings, machinery and personal property identified as part of the eligible project. (c) Transmitting the above data to the counties. (5) The county assessor shall be responsible for: (a) Determining the trended base at three percent annually (for example $100 million the first year, $103 million the second year). (b) Allocating the trended base of the eligible project per ORS 307.123(2)(a). (c) Determining the exempt value. (6) The county assessor and governing body shall be responsible for determining the amount of the community services fee and establishing procedures for the billing, collection and distribution of the community services fee. Enforcement of the contracts or other agreements shall be the sole responsibility of the parties to the contract. (7) Examples: NOTE: All numbers in the following examples are shown in millions. Example 1: The eligible project is a $250 million investment on a previously undeveloped property. Eligible investment(RMV) — $250 First $100 million of investment (taxable) — $100 Exempt value of the eligible investment — $150 Example 2: Eligible project includes a $500 million addition to an existing property with a $200 million value: Eligible investment (RMV) — $500 First $100 million of investment (taxable) — $100 Exempt value of the eligible investment — $400 Taxable value ofthe eligible project — $100 RMV of existing property — + $200 0 Total taxable value of the property — $300 Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.123 History: REV 17-2020, minor correction filed 09/25/2020, effective 09/25/2020 Renumbered from 150-307.123, REV 53-2016, f. 8-13-16, cert. ef. 9-1-16 RD 9-1997, f. & cert. ef. 12-31-97 RD 1-1995, f. 12-29-95, cert. ef. 12-31-95 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94 RD 1-1994, f. 6-21-94, cert. ef. 7-1-94, Renumbered from 150-307.110
150-307-0130 Literary Institution Defined (1) A literary institution is an organization that is devoted to propagation and spread, or live performance of literature, study or use of books and body of writings in prose or verse, and scripts of plays both contemporary and classic. (2) A literary institution must operate in a manner in which a significant portion of its activities are charitable. Property tax exemption must be denied when charitable activities are not present. OAR 150-307-0120 is the appropriate guideline for determining whether an organization is charitable. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.130 History: Renumbered from 150-307.130(1), REV 53-2016, f. 8-13-16, cert. ef. 9-1-16 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94
150-307-0140 Minimum Criteria Required in Determining Exempt Status of Property for Religious Organizations (1) The following criteria, as a minimum, will be used in determining the qualification for property tax exemption of property of a religious organization under 307.140 when an application is made as required in ORS 307.162, 307.112 or 307.166: (a) The applicant must be a religious organization. (A) If the religious organization is the owner or purchaser of the property, application is made under ORS 307.162. (B) If the religious organization is leasing, subleasing, or in a lease-purchase agreement for the property from a taxable owner, application is made under ORS 307.112. (C) If the religious organization is leasing or subleasing the property from another exempt organization, application is made under ORS 307.166. (b) The applicant must be the entity in possession of the property. (c) The property for which a religious organization claims an exemption must be reasonably necessary to accomplish the religious objectives of that organization. (d) The actual use of the property must be consistent with the claimed necessity. (2)(a) Upon receipt of an initial-year application for exemption under ORS 307.140(4), the Department of Revenue will provide a copy of the application to the relevant county assessor and the county assessor will approve or deny the application. (b) The date the initial application is received by the department will be the date filed for purposes of timely filing. (See OAR 150-305-0470.) [Publications: Publications referenced are available from the agency.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.140 History: REV 22-2021, amend filed 12/16/2021, effective 01/01/2022 Renumbered from 150-307.140, REV 53-2016, f. 8-13-16, cert. ef. 9-1-16 REV 17-2008, f. 12-26-08, cert. ef. 1-1-09 RD 6-1986, f. & cert. ef. 12-31-86 RD 10-1985, f. 12-26-85, cert. ef. 12-31-85
150-307-0150 Parsonage and Caretaker Residence Exemption Guidelines (1) A parsonage or caretaker residence is considered primarily a residence even though incidental religious use may occur there. A parsonage or caretaker’s residence is totally taxable unless it meets the criteria established in OAR 150-307-0140. (2) The following are examples of activities which do not qualify the residence for an exemption: (a) Living close to the house of worship to deter vandalism; (b) Opening and closing the house of worship daily; (c) Living close to the house of worship for the sake of convenience; or (d) Required living quarters for caretaker or pastor’s family which do not meet conditions in OAR 150-307-0140. (3) Notwithstanding subsection (2), a parsonage or caretaker residence may qualify for the affordable housing exemption under ORS 307.140(4) if it meets all requirements of that statute and ORS 307.162. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.140 & 307.162 History: REV 24-2021, amend filed 12/16/2021, effective 01/01/2022 Renumbered from 150-307.140(4), REV 53-2016, f. 8-13-16, cert. ef. 9-1-16 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91
150-307-0160 Definition of Schools and Academies (1) “Schools” and “academies” mean educational institutions that: (a) Offer education in kindergarten or grades 1 through 12, or any combination of those grade levels; or are post-secondary colleges or universities; and (b) Provide a comprehensive instructional program that is not limited to dance, drama, music, religious or athletic instruction, or other special art or technical skill. Example 1: An incorporated, charitable nonprofit organization that promotes the arts in its community offers several weekly dance classes at its Arts Center. The organization would not qualify for exemption as a “school” or “academy” under ORS 307.145 because it does not offer a comprehensive instructional program. Failure to qualify for exemption under 307.145 does not preclude exemption under another statute if the property qualifies for exemption under that statute. Example 2: An incorporated charitable school focuses on teaching children about a foreign culture through a foreign language immersion program where children spend the school day speaking and hearing a foreign language as they learn about literature, mathematics, science, language, and social studies. The school would qualify for exemption under ORS 307.145 because it provides a comprehensive instructional program. (2) Schools or academies focusing primarily on providing on-the-job training do not qualify. (3) To qualify for exemption under ORS 307.145, a pre-school or pre-kindergarten must qualify as a “child care facility” as defined in 307.145(3)(a). Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.145 History: Renumbered from 150-307.145, REV 53-2016, f. 8-13-16, cert. ef. 9-1-16 REV 7-2014, f. 12-23-14, cert. ef. 1-1-15
150-307-0170 Senior Center Property Exemption The following criteria, as a minimum, is specific to senior center property only. (1) To qualify for an exemption, the primary use of a property must be providing senior services and activities, rather than a by-product of another group or activity. (2) Property used primarily for providing services and activities for senior persons may qualify for exemption. (3) “Primary use” means 51 percent or more of the time the property is actually used. (4) Eligible activities may include but are not limited to food service programs, exercise and health screening, estate planning seminars, arts and crafts workshops, dances or celebrations. (5) Only the portion of a property that is reasonably necessary and actually used is eligible for exemption. Actual use must be consistent with the qualifying activities. (6) An exemption shall not be denied due to incidental fund raising. (7) Some fund raising activities such as baked goods sales, salmon bakes, benefit breakfasts, and raffles or games of chance, may occur so long as those activities comprise 49 percent or less of the total activity time. The assessor shall deny any claim for exemption if a record of the activities is not provided upon request. (8) Activities which do not qualify include but are not limited to the following: (a) A retail store, thrift store or gift shop whether stocked with consignment items, or donated goods does not qualify. (b) Living quarters do not qualify. (9) The property may be in part taxable and exempt. A partial exemption may be granted when a specific portion of a property is used in a manner that does not qualify. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.147 History: Renumbered from 150-307.147, REV 53-2016, f. 8-13-16, cert. ef. 9-1-16 RD 6-1994, f. 12-15-94, cert. ef. 12-31-94, Renumbered from 150-307.130-(C) RD 6-1993, f. 12-30-93, cert. ef. 12-31-93
150-307-0180 Burial Grounds, Cemeteries, Crematories (1) Buildings used exclusively to store machinery and equipment which is used solely for cemetery, crematory, or alternative disposition of human remains purposes are exempt. Example: a crematory association owns a tool shed used solely to store maintenance machinery and equipment. The tool shed is exempt. Example: a caretaker’s residence is owned by a cemetery association and is located on cemetery grounds. The caretaker’s residence is taxable. Example: a funeral parlor is located on cemetery grounds. The funeral parlor is taxable. (2) A pet cemetery is taxable. The assessor shall exempt only burial grounds of human remains. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.150 History: REV 12-2022, amend filed 06/24/2022, effective 07/01/2022 Renumbered from 150-307.150, REV 53-2016, f. 8-13-16, cert. ef. 9-1-16 RD 16-1987, f. 12-10-87, cert. ef. 12-31-87
150-307-0190 Application Process for Property Tax Exemption (1) The applicant must specify the applicable exemption statute when filing a claim for exemption. (2) It is not the county assessor or Department of Revenue’s responsibility to determine under which statutory provision the applicant should apply. (3) The assessor shall determine property tax exemption eligibility based on the exemption statute specified by the applicant on the application. (4) The assessor shall return any application that is incomplete to the applicant for completion. (5) If the assessor returns an application for completion or clarification, the applicant must return the application to the assessor within 15 days of the date it was mailed to the applicant or by the filing deadline, whichever is later, for the assessor to accept the application as a timely filing. (6) Any application that is filed late must be accompanied by a late filing fee. If the applicant does not pay the late filing fee no exemption shall be allowed. (7) If the exemption is denied by the assessor, the late filing fee shall be refunded to the applicant. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.162 History: Renumbered from 150-307.162(1), REV 53-2016, f. 8-13-16, cert. ef. 9-1-16 REV 8-1998, f. 11-13-98, cert. ef. 12-31-98 RD 1-1995, f. 12-29-95, cert. ef. 12-31-95 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89 RD 16-1987, f. 12-10-87, cert. ef. 12-31-87 RD 10-1985, f. 12-26-85, cert. ef. 12-31-85