justicedao/ipfs_state_laws huggingface dataset:
150-307-0410 Oregon Active Military Service Member’s Exemption Claimed By Lawful Occupant For purposes of ORS 307.289: (1) “Qualifying duty” means: (a) An Oregon resident is serving in the Oregon National Guard, military reserve forces, or other U.S. state’s or territory’s organized militia; (b) The individual has been ordered to federal active duty under Title 10 United States Code (USC), or a deployment under the Emergency Management Assistance Compact; (c) The individual was ordered or deployed on or after January 1, 2005; and (d) The period of ordered active duty service exceeds 178 consecutive days. (2) A qualifying service member's homestead: (a) Must be the qualifying service member's principal residence that is located in Oregon; (b) Must be owned by the qualifying service member prior to July 1 of the tax year for which exemption is claimed; (c) May be a personal property manufactured structure or a residential floating structure as defined in ORS 308.290; and (d) Includes land under a manufactured structure if the land is owned by the qualifying service member. (3) A lawful occupant is an individual who is using the qualifying service member's homestead as his or her principal residence at the time the claim is filed. (a) The lawful occupant is not required to hold an ownership interest in the homestead. (b) A lawful occupant may include, but is not limited to, a qualifying service member's: spouse, parent, adult child, or other relative; domestic partner; or roommate. A neighbor or caretaker, who has a key to the qualifying service member's homestead, but for whom the homestead is not a principal residence, does not qualify as a lawful occupant. (4) The lawful occupant may claim the homestead exemption if the service member would otherwise qualify for this exemption but died while performing the qualifying duty during the current or prior tax year and before filing a claim. (a) An individual claiming to be a lawful occupant must attach documentation to the claim for exemption that demonstrates the homestead is his or her principal residence at the time claim is made. The county assessor may require more than one piece of documentation. (b) Documentation may include, but is not limited to, a valid driver's license, passport, election registration card, or the most recent property tax statement for the homestead. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.289 History: REV 56-2024, amend filed 12/26/2024, effective 01/01/2025 Renumbered from 150-307.289, REV 54-2016, f. 8-13-16, cert. ef. 9-1-16 REV 7-2008, f. 8-29-08, cert. ef. 8-31-08 REV 4-2006, f. & cert. ef. 7-31-06
150-307-0420 Agricultural Land Devoted to Agricultural Purposes as Real Property (1) The term “land” as used in ORS 307.320 differs from the definition of “land” in 307.010(1) in that it is limited to the land itself. It is land that has a classification as agricultural land and is being used for agricultural purposes such as raising and harvesting crops or rearing, feeding and management of livestock. (2) For the purpose of advalorem taxation, deciduous trees, shrubs, plants and crops in, under, or growing upon agricultural land devoted to agricultural purposes are wholly exempt from such taxation and need not be listed upon the assessment roll. (See OAR 150-308-0390.) Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.320 History: Renumbered from 150-307.320, REV 54-2016, f. 8-13-16, cert. ef. 9-1-16 RD 9-1984, f. 12-5-84, cert. ef. 12-31-84 TC 7-1980, f. 11-28-80, cert. ef. 12-31-80 3-70 1-66 11-59 1-58
150-307-0440 War Veterans Filing a Claim for Exemption if Living in a Nonprofit Home for the Elderly (1) Residents of nonprofit homes for the elderly established under ORS 307.370 to 307.385, and 308.490, and who are otherwise qualified, are entitled to the war veteran’s tax exemptions. Each veteran or surviving spouse qualifying for the exemption under 307.250 shall file a claim with the county assessor on or before April 1 of each year the exemption is claimed. When the veteran or surviving spouse moves into the nonprofit home for the elderly after March 1 and before July 1 of any year, then the claim must be filed within 30 days after the veteran or surviving spouse moves into the nonprofit home for the elderly. (2) Each nonprofit home for the elderly corporation annually shall aid qualifying residents in applying for the property tax exemptions on behalf of the corporation, for the benefit of the war veteran or surviving spouse as provided by ORS 307.370 to 307.385, and 308.490. The application shall be on duplicate forms and shall be completed and signed by the resident-applicant, and filed with the assessor on or before the date required by law. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.370 History: Renumbered from 150-307.370, REV 54-2016, f. 8-13-16, cert. ef. 9-1-16 RD 1-1995, f. 12-29-95, cert. ef. 12-31-95 RD 11-1990, f. 12-20-90, cert. ef. 12-31-90
150-307-0450 Nonprofit Home for the Elderly The corporation must be nonprofit in nature and organized to furnish facilities primarily for citizens over 62 years of age. (1) At least 95 percent of the corporation’s gross operating income must come from payments for living, medical, recreation, and social services for persons over 62 years of age using the facilities. (2) No part of the net earnings of the corporation can be used to benefit any stockholder or individual. (3) Upon dissolution, the assets remaining after satisfying all lawful debts and liabilities shall be distributed to one or more corporations exempt from taxation under ORS Chapter 307 or to the state of Oregon. These corporations receiving the assets upon dissolution shall be organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes in Chapter 307. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.375 History: Renumbered from 150-307.375, REV 54-2016, f. 8-13-16, cert. ef. 9-1-16 REV 4-2002, f. & cert. ef. 7-29-02, Renumbered from 150-370.370(A) RD 6-1993, f. 12-30-93, cert. ef. 12-31-93;
150-307-0460 Real and Personal Property Used for Placing Farm Crops in Storage (1) Definitions: (a) “Primary” is the leading use or the use involving the highest percentage of time, including time held for use, relative to all the various uses. (b) “Processing” is altering the crop in any way such as: washing, icing, sorting, grading, waxing, boxing, slicing, or cutting. (c) “Storage of farm crops” refers to the holding area in which a product is placed before processing begins. (2) Personal property and real property machinery and equipment used to place a farm crop in storage are exempt from taxation. However, once processing of the crop is begun, it is no longer a crop, but a product. When the same machinery and equipment are used for both placing in storage and processing the primary use is what determines its assessment status. Example: Apples are picked and go directly into cold storage. This would be considered “placing in storage of farm crops.” When these same apples are sorted, washed or boxed it becomes a product and placing back into cold storage until sold is not considered “placing in storage of a farm crops.” At this point apples change from a crop to a product. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.394 History: REV 5-2025, amend filed 07/16/2025, effective 07/16/2025 Renumbered from 150-307.394, REV 54-2016, f. 8-13-16, cert. ef. 9-1-16 RD 8-1992, f. 12-29-92, cert. ef. 12-31-92 REV 4-2002, f. & cert. ef. 7-29-02, Renumbered from 150-370.400
150-307-0465 Dairy Definition for Determining Exempt Status of On-Site Processing Equipment (1) Definitions: (a) “Dairy” means a farm or the department of farming that is concerned with the production of milk, butter, cheese or other dairy products (from a cow or other domestic animal, such as a goat). (b) “Dairy Products” means butter; all varieties of cheese; frozen dessert mixes containing milk; cream or nonfat milk solids; evaporated, condensed, concentrated, powdered, dried or fermented milk; whey; cream and skimmed milk. (c) “Off-site” means all dairying related activities not located or occurring at the site of the dairy. (d) “On-site” means all dairying related activities located or occurring at the site of the dairy. (e) “Processing” means altering or modifying raw milk in any way to produce dairy products for human consumption. (f) “Site” means a farm, whether a single parcel or several contiguous parcels under common ownership in a location whose zoning permits farming that is used for an integrated purpose and appraised as a single unit, whether that property is taxed as a single account or multiple accounts. (2) All machinery and equipment in on-site use or held for such use for the raising of dairy animals, or the processing, storage, and sale of milk or dairy products, up until the point it is first sold or otherwise leaves the site, is exempt from taxation. (3) For a dairy that uses off-site operations for the processing, storage and/or sale of milk or dairy products, the equipment used off-site is taxable, unless otherwise exempt. Only equipment used on-site up until the milk or dairy product is sold or otherwise leaves the on-site dairy is exempt from taxation under this rule. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.394 History: REV 4-2025, adopt filed 07/16/2025, effective 07/16/2025
150-307-0480 Pollution Control Facilities Certified pollution control facilities meeting the requirements of ORS 468.165 and 468.170, are exempt from advalorem taxes to the extent of the highest percentage figure certified by the Environmental Quality Commission. This percentage is then applied to the amount of value the certified pollution control facilities contribute to the total property value. The value contribution of the pollution control facility can differ from its original cost because of inflation, depreciation, obsolescence, or other economic factors. Whenever the property is reappraised the value contribution of the certified pollution control facility shall be identified in the conclusion of value. The annual value changes will be recorded by the appraiser on county Form 310-089. [ED. NOTE: Forms referenced are available from the agency.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.405 History: Renumbered from 150-307.405, REV 54-2016, f. 8-13-16, cert. ef. 9-1-16 RD 8-1988, f. 12-19-88, cert. ef. 12-31-88
150-307-0510 Agricultural Workforce Housing and Farm Labor Camp Assessment (1) Only the portion of the farm labor camp property actually occupied, or held for occupation, by persons primarily employed for agricultural or horticultural purposes would qualify. Land and improvements which are not an integral part of the farm labor camp shall not qualify for the exemption. Examples of areas which may qualify for exemption are: (a) Cooking and eating areas. (b) Parking areas. (c) Buffer areas, when reasonably necessary to protect the labor camp or to protect surrounding area from noise or other nuisance factors. (d) Recreation areas. (2) The term “facility” as used in ORS 307.480(2) means housing, and associated common areas reasonably necessary for the provision of housing, that is established for occupancy by agricultural workers, retired or disabled agricultural workers, and the immediate family members of agricultural workers. Such housing may be composed of: (a) Specifically dedicated or designated units within a housing development; or (b) A defined number of housing units of specified sizes, where vacancies may be filled from the available housing inventory in the development on a first-available basis, but may only be filled with a similar sized unit. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.480 History: REV 80-2016, f. 12-28-16, cert. ef. 1-1-17 Renumbered from 150-307.480, REV 54-2016, f. 8-13-16, cert. ef. 9-1-16 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-307-0520 Filing a Claim for Exemption When a Farm Labor Camp or Child Care Facility is Acquired (1) Each nonprofit corporation claiming exemption under ORS 307.485 shall file a claim with the county assessor on or before April 1 of each assessment year for which the exemption is claimed. (2) Each nonprofit corporation claiming exemption under ORS 307.485 that acquires property after March 1 and before July 1 shall file a claim with the county assessor within 30 days after acquisition. (3) For existing farm labor camps or child care facilities, “acquisition” occurs when: (a) The nonprofit corporation takes ownership of the property; or (b) The nonprofit corporation, who is operating the camp or facility, enters into a lease or lease-purchase agreement. (4) For unimproved property, “acquisition” occurs when: (a) The new improvements for the farm labor camp or child care facility are completed and have been issued a temporary or permanent certificate of occupancy; or (b) If no certificate is required, is ready for occupancy. (5) When the claim for exemption is filed, the farm labor camp or child care facility must qualify as being “eligible” within the definitions of ORS 307.480(1) and (2) and must be in compliance with the required health and fire codes for farm labor camps or is a certified child care facility. (6) Acquisition must occur before July 1 of the assessment year for which the exemption is claimed. (a) If the farm labor camp or child care facility property qualifies before July 1, the property may be eligible for exemption for the ensuing tax year. (b) If acquisition does not occur before July 1, or if the property does not meet other statutory requirements for a camp or facility before July 1, the property will not be eligible for the exemption for the ensuing tax year. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.495 History: Renumbered from 150-307.495, REV 54-2016, f. 8-13-16, cert. ef. 9-1-16 REV 7-2008, f. 8-29-08, cert. ef. 8-31-08
150-307-0530 Certification of Nonprofit Corporation Low Income Housing Exemption to County Assessor If the governing body determines under ORS 307.547 that property qualifies for exemption from taxation, the governing body must certify the exemption to the county assessor: (1) On or before April 1 preceding the tax year for which exemption is granted, or (2) If after April 1, within one week of the governing body determining the property qualifies for exemption. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.547 History: Renumbered from 150-307.547, REV 54-2016, f. 8-13-16, cert. ef. 9-1-16 REV 3-2014, f. & cert. ef. 7-31-14 REV 11-2009, f. 12-21-09, cert. ef. 1-1-10
150-307-0700 Rural Health Care Facilities (1) Definitions: (a) "Health care provider" has the meaning given that term as defined in ORS 127.505(11). (b) "Medical care" has the same meaning as "health care services" as defined in ORS 750.005(5) and it must be provided by a health care provider. (2) To qualify for the property tax exemption under ORS 307.804, the rural health care facility must be used exclusively to provide medical care. (3) The following examples are types of facilities that do not provide medical care exclusively, and therefore do not qualify for the exemption provided in ORS 307.804. These include but are not limited to: (a) Athletic clubs as defined in OAR 333-060-0015; (b) Long term care facilities as defined in ORS 442.015(22); (c) Nursing homes; (d) Group homes; or (e) Drug or alcohol treatment facilities. (4) Real and personal property of a rural health care facility qualifying for exemption under ORS 307.804 includes: (a) Real and personal property located at a rural health care facility and used exclusively to provide the medical care. The property may be owned by an entity other than the owner of the facility. (b) Real and personal property equipment located at a rural health care facility and used exclusively to provide the medical care. The property may be owned by an entity other than the owner of the facility. (5) The owner of the rural health care facility must file annually with the county assessor to receive the exemption. (6) The owner of the rural health care facility may file on behalf of other persons whose property is located at the facility and used exclusively to provide medical care. Statutory/Other Authority: 305.100 Statutes/Other Implemented: 307.804 History: Renumbered from 150-307.804, REV 54-2016, f. 8-13-16, cert. ef. 9-1-16 REV 7-2008, f. 8-29-08, cert. ef. 8-31-08 REV 1-2003, f. & cert. ef. 7-31-03
150-307-0710 Definitions The word “solely” in ORS 307.811(1), is interpreted to mean that the potentially exempt property, real or personal, is being used exclusively in the operations of a long term care facility, including personal, common and auxiliary support areas and property related to such operations. Example: The exemption may include the bedroom and bathroom, common areas and kitchen and storage areas and other property, provided that such property is used only in the operations of the facility. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.811 History: Renumbered from 150-307.811(1), REV 54-2016, f. 8-13-16, cert. ef. 9-1-16 REV 8-2000, f. & cert. ef. 8-3-00
150-307-0720 Filing Requirements (1) For the facility to obtain the long term care facility exemption, the following documentation must be filed with the county assessor’s office: (a) A copy of the certification of qualification for exemption, for the tax year for which exemption is sought, issued by Oregon Department of Human Services. (b) A copy of the appropriate resolution or ordinance from each taxing district adopting the provisions of ORS 307.811. Such an ordinance or resolution would read substantially equivalent to the following: The provisions of ORS 307.811 are adopted for the purpose of allowing real and personal property or eligible long term care facilities to be exempt from ad valorem property taxation within this taxing district. (2) To avoid the late filing penalty, the certification of qualification for exemption accompanied by the resolution of ordinance must be filed on or before April 1 preceding the tax year for which the exemption is being claimed. After April 1 and on or before December 31 of the tax year, the taxpayer may file a certification of qualification for exemption accompanied by a copy of the resolution or ordinance. The filing must be accompanied by a late fee of the greater of $200 or one-tenth of one percent of the real market value of the property to which the certification of qualification for exemption applies. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.811 History: REV 67-2017, amend filed 12/22/2017, effective 01/01/2018 Renumbered from 150-307.811(2)(a), REV 54-2016, f. 8-13-16, cert. ef. 9-1-16 REV 8-2000, f. & cert. ef. 8-3-00
150-307-0800 Vertical Housing Development Zone Program (1) "Residential use" means regular, sustained occupancy of a residential unit in the project by a person or family as the person's or family's primary domicile, but not units and related areas used primarily as: (a) Hotels, motels, hostels, rooming houses, bed and breakfast operations or other such transient accommodations; or (b) Nursing homes, hospital-type in-patient facilities or other living arrangements, even of an enduring nature, where the character of the environment is predominately care-oriented rather than solely residential; or (c) Nonresidential use as defined in ORS 307.841(5). (2) A new district that forms after the approval of a vertical housing development zone (VHDZ), or a district that annexes territory that is included in an existing VHDZ may opt out of participating in a VHDZ. To opt out, the district must provide: (a) Written notice to the assessor and VHDZ city or county post-marked on or before a due date set by the city or county by rule; and (b) A copy of a resolution or other appropriate official instrument duly adopted and issued by the governing body of the district affirming its decision to opt out of the VHDZ designation. (3) In the application for exemption under ORS 307.857, proposed projects must be described in terms of entire tax lots. Certified projects may not include partial tax lots. (4) VHDZ boundaries may not overlap. A project may only be located in one VHDZ. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.841 - 307.867 History: REV 21-2021, amend filed 12/16/2021, effective 01/01/2022 REV 32-2018, adopt filed 12/31/2018, effective 01/01/2019
150-307-0900 Qualified Heavy Equipment and Qualified Heavy Equipment Rental Providers - Definitions and Responsibilities (1) Definitions set forth in ORS 307.870 are incorporated herein by reference. (2) Qualified heavy equipment is held primarily for rent if it is publicly offered for rent for a term of less than 365 consecutive days, or offered for rent for a term of less than 365 consecutive days with an option to purchase or lease. (3)(a) A qualified heavy equipment rental provider must be primarily engaged in the business of renting qualified heavy equipment without an operator. A heavy equipment rental provider is primarily engaged in the business of renting heavy equipment without an operator if more than 50 percent of gross revenue earned from the rental of personal property (as defined in ORS 307.020 and OAR 150-307-0030) in Oregon during the rental provider’s prior fiscal year was from the rental of heavy equipment, heavy equipment attachments, associated trailers, and other equipment and tools that: (A) are mobile; (B) are rented without an operator but typically require an operator for use; (C) can be used for construction, mining, earthmoving or industrial applications. (b) For the purpose of determining whether the minimum threshold has been met, rental revenue received from the following transactions is excluded: (A) renting equipment with an operator; (B) renting equipment for a single defined term of more than 365 consecutive days; (C) renting equipment from a facility located outside of Oregon; and (D) renting equipment to an affiliate, as defined in ORS 307.870. (4) Any person meeting the requirements in section (3) is a qualified heavy equipment rental provider for purposes of the heavy equipment rental tax established by ORS 307.872, and must register with the Oregon Department of Revenue annually, and collect and remit heavy equipment rental tax quarterly. (5) A person with no rental revenue from the prior fiscal year, but who expects to be primarily engaged in renting qualified heavy equipment in the next calendar year, must register as a qualified heavy equipment rental provider with the Oregon Department of Revenue in December of the current year and begin collecting and remitting heavy equipment rental tax starting January 1. Statutory/Other Authority: ORS 305.100 & 307.872 Statutes/Other Implemented: ORS 307.870 History: REV 4-2020, minor correction filed 04/20/2020, effective 04/20/2020 REV 30-2018, adopt filed 12/28/2018, effective 01/01/2019 REV 22-2018, temporary adopt filed 11/29/2018, effective 11/29/2018 through 04/23/2019 REV 20-2018, temporary adopt filed 10/26/2018, effective 10/26/2018 through 04/23/2019