justicedao/ipfs_state_laws huggingface dataset:
150-307-0200 Property of Exempt Entities Leased to Other Exempt Entities (1) For purposes of ORS 307.166, a lease or other agreement means any written document that communicates the terms and conditions of tenancy. A verbal agreement will not qualify in an exemption claim. (2) Public body property which is leased or used by another public body is exempt from property taxes when the property is used by the lessee for a qualifying exempt purpose on July 1 of the assessment year to be exempted. The public body granting possession and use of their property must provide notice of the lease or other agreement to the assessor after entering the agreement. If requested by the assessor, a copy of the lease or other agreement must be provided. (3) When public body property is subsequently leased to another entity other than a public body whose property is exempt from taxation, filing a timely application for a property tax exemption is required. (4) When property of entities that are not public bodies but whose property is exempt from taxation is leased to a public body, an application for a property tax exemption is also required. (5) When application is required, late filing is permitted. Payment of the late filing fee must be submitted with the application. The late filing fee cannot be excused or waived. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.166 History: REV 67-2017, amend filed 12/22/2017, effective 01/01/2018 Renumbered from 150-307.166, REV 53-2016, f. 8-13-16, cert. ef. 9-1-16 REV 3-2014, f. & cert. ef. 7-31-14 REV 8-1998, f. 11-13-98, cert. ef. 12-31-98 RD 9-1997, f. & cert. ef. 12-31-97 RD 5-1996, f. 12-23-96, cert. ef. 12-31-96 RD 6-1993, f. 12-30-93, cert. ef. 12-31-93 RD 8-1992, f. 12-29-92, cert. ef. 12-31-92 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91
150-307-0220 Qualifications for Exemption of Indian Properties The following criteria shall be used to determine the qualification for property tax exemption under ORS 307.180 when land is not held in trust for the tribe or for an individual by the federal government. (1) Property must be located within the tribal boundaries of the reservation. (2) The owner must be an enrolled tribal member residing on the reservation but not necessarily on the property. Example: an enrolled tribal member owns farmland on the reservation but maintains a household in a housing unit on the reservation. The farmland is exempt from taxation. (3) Property may be leased to a non-Indian and retain tax-exempt status. Example: an enrolled tribal member living on the reservation leases all farmland to a non-Indian farmer. The farmland is exempt from taxation. (4) Personal property leased to a tribal member and delivered on the reservation is exempt. Property leased to a tribal member, delivered off the reservation but used on the reservation is also exempt. NOTE: A lease-purchase agreement is different than a lease, therefore property covered by a lease-purchase agreement might be taxable. (5) Fee title ownership of land located on the reservation by an enrolled tribal member of that reservation does not negate the tax-exempt status of that land. (6) Marriage between an enrolled tribal member and a non-Indian spouse will not, of itself, jeopardize the tax-exempt status of the land they hold together on the reservation. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.180 History: Renumbered from 150-307.180, REV 55-2016, f. 8-13-16, cert. ef. 9-1-16 RD 8-1988, f. 12-19-88, cert. ef. 12-31-88
150-307-0230 Valuation of Summer Home Properties (1) Real property belonging to the United States leased for summer homes is exempt from taxation. This exemption applies only to the land. Leased fee and leasehold (or possessory) interests in the land are exempt. No value for land shall be shown on the assessment roll. (2) Improvements to the land are site developments and are taxable. Site developments include such items as water systems, septic systems, roadways, electrical service, and landscaping. The value of site developments shall be included on the improvement portion of the assessment roll. (3) Improvements on the land such as buildings and structures are taxable. (4) Appraisal methods for valuing these properties will vary depending on available market data. Regardless of the method used, care and consideration must be taken to avoid taxation of the land or any interests in the land. Appraisal methods to be used include: (a) Reproduction or replacement cost new less allowances for various forms of depreciation. (b) Sales comparison of summer home properties which may be owned fee simple. In using this method, care must be taken to recognize the tenuous nature of Forest Service leases and permits. Example: Comparison of improvements. Sales of comparable improved properties owned in fee simple indicate a market value of $75,000. The land value for these properties is indicated from land sales to be $15,000. Thus, an indicated value of $60,000 ($75,000–$15,000) is indicated for the improvements of the subject summer home property. This value may not be applicable for the summer home property if the lease term (or expected continuation of the lease) is less than the anticipated life of the improvements. Example: Land to property ratio. Sales of comparable improved properties owned in fee simple indicate a land to property ratio of 20% and a market value of $75,000 for the subject summer home property. Thus, the indicated value for the summer home property is $60,000 (80% times $75,000). (c) Income capitalization. This approach is generally not applicable to summer home properties because they are not typically rented on a month-to-month basis. Also, lease payments made to the U.S. government for use of the land are usually very favorable to the lessee, making capitalization of this income stream unreliable as a value indicator. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.183 History: Renumbered from 150-307.183, REV 55-2016, f. 8-13-16, cert. ef. 9-1-16 RD 9-1992, f. 12-29-92, cert. ef. 12-31-92
150-307-0240 Exception To Taxable Personal Property (1) Tangible personal property is assessed and taxed unless statutes specifically grant an exemption. (2) “Use” of the property is the determining factor for granting an exemption. (a) Tangible personal property used exclusively for personal use and enjoyment by the owner is granted exemption from property tax. (b) Tangible personal property used in a trade or business is taxable. A trade or business is an activity performed for any form of compensation, personal reward or gain. (c) Tangible personal property that is used both for the owner’s personal use and as part of a trade or business is taxable. Example: Household furnishings in a Bed and Breakfast or adult foster home are taxable when used by anyone other than the owner. Items used exclusively by the owner for personal enjoyment are exempt from property tax, such as the bed where the owner sleeps and the armoire or dresser that contains the owners clothes. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.190 History: Renumbered from 150-307.190, REV 55-2016, f. 8-13-16, cert. ef. 9-1-16 RD 1-1995, f. 12-29-95, cert. ef. 12-31-95
150-307-0250 Water Association Qualifications (1) For purposes of ORS 307.210: (a) “Water Associations” are wholly mutual or cooperative in character and have the following characteristics: (A) Each incorporated association is organized as a wholly mutual or cooperative association or, if organized as a nonprofit organization, its bylaws provide that it operate as a wholly mutual or cooperative association. (B) An unincorporated association provides in its bylaws that the association is wholly mutual or cooperative in character and is not to produce a profit. (b) “Domestic Water Use” is all household and outdoor uses that may include watering of livestock, lawn, garden, and farm irrigation. (c) “Commercial Water Use” is use by an industrial or business establishment where the production of a product for resale is the company’s main operation. (2) Exempt water association property may include but is not limited to parcels of land, dams, man made and natural wells, reservoirs and diversion works, purifying, processing, treating facilities and chemicals, flumes, canals and ditches, pipe and pipe pushers, gates, valves, pressure tanks, pumps and pump houses, hoses, meters and meter boxes, cutting and threading machines, bulldozers, cranes, tractors and hand tools. (3) The following property is not exempt and shall be classified and assessed in the same manner as other property subject to assessment and taxation. (a) Property that is not owned by the association. (b) Property that is owned by the association but is not used primarily in storing, conveying or distributing water. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.210 History: Renumbered from 150-307.210, REV 55-2016, f. 8-13-16, cert. ef. 9-1-16 REV 13-1999, f. 12-30-99, cert. ef. 12-31-99 RD 9-1997, f. & cert. ef. 12-31-97 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 11-71 3-70 1-66 11-59 1-58 3-56
150-307-0260 Water Association Exemption Under ORS 307.210 Is Assessor’s Responsibility (1) The Assessor shall consider all water association exemption applications and determine whether any portion of the property is exempt. (2) The water association shall include the information and data required on the exemption application form 150-310.013 to claim exemption. (3) The Assessor may request additional information from the water association. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.210 History: Renumbered from 150-307.210(5), REV 55-2016, f. 8-13-16, cert. ef. 9-1-16 REV 4-1999, f. 12-1-99, cert. ef. 12-31-99
150-307-0270 Jurisdiction Over Assessment of Telephonic Companies (1) ORS 307.220 provides for the exemption from taxation of certain property, except parcels of land and buildings, owned by qualified associations used exclusively in the construction, maintenance, and operation of a telephonic communication system. (2) Any property owned, rented, leased or occupied by an association used exclusively in the construction, maintenance, and operation of a telephonic system and not exempt will be classified and assessed pursuant to ORS 308.505 to 308.660. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.220 History: Renumbered from 150-307.220-(A), REV 55-2016, f. 8-13-16, cert. ef. 9-1-16 11-71 3-70 1-66 6-61
150-307-0290 Jurisdiction over Assessment of Non-public Telephonic Systems (1) ORS 307.230 provides for the exemption from taxation of all property owned by any person not engaged in public service operation and used exclusively in the construction, maintenance and operation of a telephone communication system serving exclusively property owned or operated by such person. (2) Any property owned, rented, leased or occupied by a person not engaged in public service and used exclusively in the construction, maintenance and operation of a telephone communication system and not exempt will be classified and assessed pursuant to ORS 308.505 to 308.660. (3) “Person” has the same meaning as defined in ORS 311.605. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.230 History: Renumbered from 150-307.230-(A), REV 55-2016, f. 8-13-16, cert. ef. 9-1-16 11-71 3-70 1-66 6-61
150-307-0300 Qualifications for Exemption for Privately Owned Telephone Systems (1) Qualifying Conditions. Property as part of privately owned telephone systems is qualified for exemption if all the following conditions are satisfied: (a) Ownership. The property must be owned by a person not engaged in public service operation. (b) Use. The property is used exclusively in the construction, maintenance and operation of a telephone communication system serving exclusively property owned or operated by such person. (c) Value. The person’s telephone property has a real market value of not more than $1,500 as determined by the Department of Revenue. (d) Operation. The person’s telephone communication system operation is conducted without ownership, operation or lease of telephone switchboard exchange facilities, or direct or indirect ownership of stock in any telephone switchboard association, partnership or corporation. (2) Eligible Property. Property that may qualify for exemption includes all property owned consisting of improvements, fixtures, equipment and supplies, used exclusively in the construction, maintenance and operation of a telephone communication system. Property that may qualify for exemption includes but is not restricted to the examples listed in OAR 150-307-0280. (3) Ineligible Property. The following types of property which cannot qualify for exemption will be classified and assessed in accordance with provisions of ORS 308.505 to 308.660: (a) Parcels of land and buildings owned, leased, rented, chartered or otherwise held for or used by a person in a telephone communication system. (b) Any other property not owned by a person and used or held in a telephone communication system. (c) Any property owned, leased, rented, chartered or otherwise held by a person and not used in providing telephone communication. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.230 History: Renumbered from 150-307.230-(B), REV 55-2016, f. 8-13-16, cert. ef. 9-1-16 REV 10-2002, f. & cert. ef. 12-31-02 11-71 3-70 1-66 6-61
150-307-0320 Definition of Elderly Funded exemptions are granted to qualifying non profit homes for the elderly under ORS 307.241 to 307.245. For purposes of 307.241 to 307.245 and 307.375, the term “elderly” refers to a person 62 years of age or older. This rule is to assist in determining the eligibility of a nonprofit home for a funded property tax exemption. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.241 History: Renumbered from 150-307.241, REV 55-2016, f. 8-13-16, cert. ef. 9-1-16 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-307-0340 Defining "Surviving Spouse” of a Veteran (1) “Surviving spouse” of a veteran means: (a) A man or woman who is legally married to a veteran at the time of the veteran's death; or (b) A man or woman who is joined in a registered domestic partnership with a veteran at the time of the veteran’s death. “Domestic partnership” has the meaning given that term as defined in ORS 106.310, and the partnership must meet the provisions of ORS 106.300 to ORS 106.340, also known as the Oregon Family Fairness Act (OFFA). (2) “Surviving spouse remaining unmarried of a veteran” means the individual does not enter into a new marriage or registered domestic partnership following the death of the veteran. (3) The exemption applies only to the period before the date of the first new marriage or registered domestic partnership of the surviving spouse after the death of the veteran. (4) If a surviving spouse of a veteran enters into a new marriage or registered domestic partnership following the death of the veteran and that marriage or partnership is annulled by a court having jurisdiction to do so, the surviving spouse will be restored to his or her previous status as a surviving spouse remaining unmarried of a veteran. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.250 History: Renumbered from 150-307.250, REV 55-2016, f. 8-13-16, cert. ef. 9-1-16 Renumbered from 150-307.250(1)(c), REV 4-2011, f, 12-30-11, cert. ef. 1-1-12 REV 5-2009, f. & cert. ef. 7-31-09 Renumbered from 150-307.250(1)(d), REV 8-1998, f. 11-13-98, cert. ef. 12-31-98 RD 1-1995, f. 12-29-95, cert. ef. 12-31-95
150-307-0350 Veteran’s Exemption for Surviving Spouse (1) If a qualified veteran dies after making timely application, the exemption shall continue on the property for the surviving spouse for the assessment year for which the application was made. (2) The surviving spouse must own and live on the property and notify the assessor they elect to continue the exemption in the following year to continue the exemption. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.260 History: REV 14-2023, minor correction filed 10/06/2023, effective 10/06/2023 Renumbered from 150-307.260(1)(a), REV 55-2016, f. 8-13-16, cert. ef. 9-1-16 REV 8-1998, f. 11-13-98, cert. ef. 12-31-98, Renumbered from 150-307.206(1)-(C) RD 8-1992, f. 12-29-92, cert. ef. 12-31-92
150-307-0360 Physician Certification of Disability for Exemption (1) A veteran described under ORS 307.250(2)(b) must be certified annually by a physician as having a disability rating of 40 percent or more. (2) The veteran must file the physician’s certificate annually with the Exemption Claim form and their statement of total gross income. (3) The veteran must file the physician’s certificate annually up to and including age 65. Once the veteran reaches the age of 66 and has filed the physician’s certificate in the previous year, the veteran is no longer required to file the certificate but is required to file annually the Exemption Claim form and the statement of total gross income. Example: A veteran 64 years of age files the physician’s certificate with the Exemption Claim form and their statement of total gross income on or before April 1, 2009. He then has his 65th birthday on May 15, 2009. The veteran must file the physician’s certificate with the Exemption Claim form and income statement when he next files on or before April 1, 2010. On May 15, 2010, the veteran has his 66th birthday. Since the veteran is now 66 years of age and previously filed the certificate after his 65th birthday, he is no longer required to file the certificate but is required to file his Exemption Claim form and statement of total gross income on or before April 1, 2011, or for any year thereafter. (4) A veteran with a physician-certified permanent disability must be rated as having disabilities of 40 percent or more to qualify for the exemption. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.260 History: Renumbered from 150-307.260(3), REV 55-2016, f. 8-13-16, cert. ef. 9-1-16 Renumbered from 150-307.250(1)(b), REV 11-2009, f. 12-21-09, cert. ef. 1-1-10 Renumbered from 150-307.260(1)-(A), REV 8-1998, f. 11-13-98, cert. ef. 12-31-98 RD 8-1992, f. 12-29-92, cert. ef. 12-31-92
150-307-0380 Transfer of Veteran’s Exemption to a Different Property Requires Refiling (1) The exemption provided for veterans or surviving spouses under ORS 307.250 does not automatically transfer from one property to another property. (2) The veteran or surviving spouse will need to file a new application with the county assessor where the property is located to claim the exemption. (3) The late filing provision allowed under ORS 307.260(1)(c)(B) is not applicable when the exemption is claimed for a new or different property. (4) A written claim must be filed on or before April 1 of the assessment year for which the exemption is claimed. When the designated property is acquired after March 1 but prior to July 1, the claim shall be filed within 30 days after the date of acquisition. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.250 & 307.270 History: REV 24-2020, minor correction filed 12/11/2020, effective 12/11/2020 Renumbered from 150-307.270(1)-(B), REV 55-2016, f. 8-13-16, cert. ef. 9-1-16 REV 8-1998, f. 11-13-98, cert. ef. 12-31-98, Renumbered from 150-307.260(1)-(B) RD 6-1994, f. 12-15-94, cert. ef. 12-30-94 RD 6-1993, f. 12-30-93, cert. ef. 12-31-93 RD 8-1992, f. 12-29-92, cert. ef. 12-31-92, Renumbered from 150-307.260(1) RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-307-0390 Veterans Property Held in Trust To receive an exemption on property that is held in a trust, the trust must be clearly identified as revocable for the specific property on which a claim for exemption is filed under ORS 307.250 and an application is made as required in 307.260 Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.270 History: Renumbered from 150-307.270(1)-(C), REV 55-2016, f. 8-13-16, cert. ef. 9-1-16 REV 8-1998, f. 11-13-98, cert. ef. 12-31-98, Renumbered from 150-307.250 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-307-0400 Oregon Active Military Service Member’s Exemption — Eligibility For purposes of ORS 307.286: (1) 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. (2) The right to claim the exemption will not be lost if the qualifying service member is temporarily absent from the homestead during the tax year for which exemption is claimed. Temporary absences include absences for vacation, business travel, hospitalization, or military service. (3) The exemption allowed under ORS 307.286 is limited to the lesser of the: (a) Assessed value of the homestead property owned by the qualifying service member; or (b) Statutory limitation, which is equal to $60,000 for the 2005-06 tax year and adjusted annually as described in ORS 307.286(2). (4) An Oregon resident is eligible for the exemption provided under ORS 307.286, if: (a) The individual 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; and (c) The period of active duty exceeds 178 consecutive days. (5) The qualifying service member must attach documentation to the claim for exemption that shows proof of active duty during each tax year for which exemption is claimed. The service member may claim the exemption for each tax year during which at least one day was served on active duty. (a) Examples of valid documentation include, but are not limited to: military orders, form DD214, a letter on military letterhead, or other military record. (b) Acceptable documentation for the exemption must show: (A) Service in the Oregon National Guard, military reserve force, or other U.S. state’s or territory’s organized militia; and (B) Service performed for more than 178 consecutive days in federal active duty under Title 10 USC or in deployment under the Emergency Management Assistance Compact on or after January 1, 2005. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.286 History: REV 55-2024, amend filed 12/26/2024, effective 01/01/2025 Renumbered from 150-307.286, 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