reglab/housing_qa huggingface dataset:
OR Rev Stat § 307.250 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.250 - Property of veterans or surviving spouses.

(1) As used in this section and ORS 307.260, 307.262 and 307.270, "veteran" has the meaning given that term in ORS 408.225. (2) Upon compliance with ORS 307.260, there shall be exempt from taxation not to exceed $15,000 of the assessed value of the homestead or personal property of any of the following residents of this state other than those described in subsection (3) of this section: (a) Any veteran who is officially certified by the United States Department of Veterans Affairs or any branch of the Armed Forces of the United States as having disabilities of 40 percent or more. (b) Any veteran having served with the United States Armed Forces who, as certified by one duly licensed physician or naturopathic physician, is rated as having disabilities of 40 percent or more. However, a veteran shall be entitled to the exemption granted under this paragraph only if the veteran during the calendar year immediately preceding the assessment year for which the exemption is claimed had total gross income, including pensions, disability compensation or retirement pay, or any combination of such payments from the United States Government on account of such service, of not more than 185 percent of federal poverty guidelines. (c) The surviving spouse remaining unmarried of a veteran, but the exemption shall apply only to the period preceding the date of the first remarriage of the surviving spouse. (3) Upon compliance with ORS 307.260, there shall be exempt from taxation not to exceed $18,000 of the assessed value of the homestead or personal property of any of the following residents of this state: (a) Any veteran who is officially certified by the United States Department of Veterans Affairs or any branch of the Armed Forces of the United States as having service-connected disabilities of 40 percent or more. (b) The surviving spouse remaining unmarried of a veteran, if the veteran died as a result of service-connected injury or illness or if the veteran received at least one year of the maximum exemption from taxation allowed under paragraph (a) of this subsection after 1981 for a veteran certified as having service-connected disabilities of 40 percent or more. (4) The amount of the exemption allowed under subsection (2) or (3) of this section shall equal 103 percent of the amount of the exemption for the prior tax year. [Amended by 1953 c.63 §3; 1955 c.248 §1; 1961 c.410 §5; 1969 c.605 §55; 1971 c.338 §1; 1973 c.402 §7; 1981 c.530 §3; 1981 c.682 §1; 1982 s.s.1 c.33 §2; 1991 c.67 §77; 1991 c.459 §52; 1995 c.610 §2; 1997 c.541 §111; 1999 c.221 §1; 2005 c.520 §1; 2009 c.41 §1; 2017 c.356 §26]
OR Rev Stat § 307.262 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.262 - Tax years for which exemption may be claimed upon receipt of federal certification of disability; procedure; refund.

(1) Notwithstanding ORS 307.260, if a veteran receives notice of certification from the United States Department of Veterans Affairs or any branch of the Armed Forces of the United States that the veteran has disabilities of 40 percent or more as of a date set forth in the certification, the veteran may obtain the exemption set forth in ORS 307.250 for each tax year following the date of certified disability. (2) A veteran seeking to obtain an exemption under ORS 307.250 pursuant to this section must file a claim for exemption with the county assessor within six months of the date the federal government agency notifies the veteran of the certified disability. (3) Notwithstanding subsection (1) of this section, a veteran may not receive an exemption under ORS 307.250 for a tax year that is more than three tax years prior to the tax year in which a claim is filed under this section. (4) If the county assessor determines that a veteran who has filed a claim under this section meets the requirements of ORS 307.250 for a tax year prior to the current tax year, property taxes collected on the exempt amount for the prior tax year, together with interest at the rate set forth in ORS 311.812, shall be refunded to the veteran. Refunds shall be made from the refund reserve account established under ORS 311.807. [2001 c.199 §2; 2009 c.41 §3]
OR Rev Stat § 307.270 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.270 - Property to which exemption of ORS 307.250 applies.

(1) The exemption under ORS 307.250 applies to property a veteran or surviving spouse owns or has in possession under a recorded contract of purchase. The exemption first applies to the homestead of the veteran or surviving spouse and then to the personal property of the veteran or surviving spouse. Property of the spouse of the veteran is deemed the homestead of the veteran if the veteran and the spouse of the veteran are living together and occupying the property as their homestead. When a veteran or surviving spouse applies for exemption on properties in two or more counties, the total amount of the exemption allowed in all counties may not exceed the maximum amount of exemption under ORS 307.250. (2) For each qualified veteran or surviving spouse only one valid and allowable claim for an exemption on a homestead shall be permitted in any one assessment year. [Amended by 1955 c.248 §2; 1977 c.113 §1; 1981 c.530 §5; 1981 c.682 §3; 1982 s.s.1 c.33 §4; 1991 c.459 §54; 1995 c.610 §4; 1997 c.541 §115; 1999 c.221 §2; 2007 c.615 §3; 2009 c.41 §4; 2017 c.315 §7]
OR Rev Stat § 307.280 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.280 - Effect of exemption under ORS 307.250 on prior tax levied.

Allowance of the exemption, under ORS 307.250, in any year shall not have the effect of canceling or permitting the cancellation of any tax levied in any prior year.
OR Rev Stat § 307.283 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.283 - Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War.

The surviving spouse remaining unmarried of any honorably discharged veteran of the Civil War or the Spanish War, who is pensioned and actually resides in a homestead, is entitled to an exemption of $2,000 of the taxable value of such homestead, in addition to the exemption from taxes on real property otherwise provided by law for such surviving spouse. [Formerly 307.300]
OR Rev Stat § 307.286 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.286 - Homestead exemption.

(1) Upon compliance with ORS 307.289, there shall be exempt from taxation up to $60,000 of the assessed value of the homestead of any resident of this state who is: (a) Serving in the Oregon National Guard, military reserve forces or organized militia of any other state or territory of the United States; and (b) Performing service: (A) Under Title 10 of the United States Code or pursuant to a deployment made under the authority of the Emergency Management Assistance Compact; and (B) For more than 178 consecutive days, if at least one of the days falls within the tax year for which the exemption is claimed. (2) For each tax year beginning on or after July 1, 2006, the amount of the exemption allowed under subsection (1) of this section shall equal 103 percent of the amount of the exemption for the prior tax year. (3) As used in this section, "homestead" means residential property that is owned by a person described in subsection (1) of this section and that, but for military service, would be occupied as a residence by the person. [2005 c.520 §3; 2007 c.604 §1]
OR Rev Stat § 307.289 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.289 - Claiming homestead exemption; alternative procedures following death of person qualifying for exemption.

(1) Each person qualifying for the exemption under ORS 307.286 shall file with the county assessor, on forms supplied by the assessor, a claim in writing on or before August 1 following the end of the tax year for which the exemption is claimed. (2) The claim shall set out the basis of the claim and designate the property to which the exemption may apply. Claims for exemptions under ORS 307.286 shall include a statement by the claimant under oath or affirmation setting forth the basis for eligibility for the exemption. The claim shall also include an affidavit or affirmation of the claimant that the statements contained therein are true. (3) Notwithstanding subsection (1) of this section and ORS 307.286 (1), an individual described in ORS 307.286 (1) who applies prior to the date on which service begins shall be allowed the exemption if the claimant has written orders that require the performance of service for at least one day during the tax year for which the exemption is being claimed and the claimant is otherwise eligible for the exemption. (4)(a) Notwithstanding subsection (1) of this section and ORS 307.286 (1), an individual who is lawfully occupying the homestead of the qualifying person may file a claim for the exemption under ORS 307.286 by the time prescribed in subsection (1) of this section if the qualifying person died while performing the service described in ORS 307.286 (1)(b)(A) during the current or prior tax year. (b) The claim shall be allowed by the county assessor if the qualifying person met all of the qualifications for an exemption under ORS 307.286 prior to death, other than the number of consecutive days of service. (5) If taxes on the exempt value have been paid, the taxes shall be refunded in the manner prescribed in subsection (6) of this section. If taxes on the exempt value have not been paid, the taxes and any interest thereon shall be abated. (6) The tax collector shall notify the governing body of the county of any refund required under this section and the governing body shall cause a refund of the taxes and any interest paid to be made from the unsegregated tax collections account described in ORS 311.385. The refund under this subsection shall be made without interest. The county assessor and tax collector shall make the necessary corrections in the records of their offices. [2005 c.520 §4; 2007 c.604 §2]
OR Rev Stat § 307.300 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.300

[Amended by 1967 c.293 §31; 1981 c.530 §6; renumbered 307.283 in 2005]
OR Rev Stat § 307.310 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.310

[Renumbered 307.035]
OR Rev Stat § 307.315 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.315 - Nursery stock.

Nursery stock, as defined in ORS 571.005 (5), whether bare root, or whether balled or heeled or growing in containers in or upon the ground, is exempt from ad valorem taxation in the hands of the grower or wholesalers. [1971 c.285 §2; 1979 c.692 §1]
OR Rev Stat § 307.320 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.320 - Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land.

The value of any deciduous trees, shrubs, plants or crops, whether annual or perennial, and any cultured Christmas trees, as defined in ORS 215.203, or timber described under ORS 321.267 (3) or 321.824 (3), growing upon agricultural land devoted to agricultural purposes, shall be exempt from assessment and taxation and shall not be deemed real property under the provisions of ORS 307.010. [1957 c.615 §1; 1983 c.657 §4; 1985 c.565 §53; 1989 c.887 §6; 1991 c.714 §5; 2003 c.454 §118; 2003 c.621 §79a]
OR Rev Stat § 307.325 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.325 - Agricultural products in possession of farmer.

(1) The items of personal property described in subsection (2) of this section which, on the assessment date, are owned and in the actual or constructive possession of the farmer who produced them or who has procured them for use or consumption in the farm operations of the farmer, shall be exempt from taxation. (2) The items referred to in subsection (1) of this section are as follows: (a) Grain. (b) Seed. (c) Hay. (d) Fruit. (e) Vegetables. (f) Nuts. (g) Hops. (h) Wool. (i) Fish. (j) Poultry. (k) Butter, cheese and evaporated, condensed or concentrated milk. (L) Mint. (m) Bivalve mollusks. (n) Livestock. (o) Fur-bearing animals. (p) Bees. (q) Vermiculture supplies and products. [1965 c.429 §2; 1979 c.692 §2; 1987 c.691 §1; 2001 c.753 §11; 2005 c.657 §5]
OR Rev Stat § 307.330 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.330 - Commercial facilities under construction.

(1) Except for property centrally assessed by the Department of Revenue, each new building or structure or addition to an existing building or structure is exempt from taxation for each assessment year of not more than two consecutive years if the building, structure or addition: (a) Is in the process of construction on January 1; (b) Is not in use or occupancy on January 1; (c) Has not been in use or occupancy at any time prior to such January 1 date; (d) Is being constructed in furtherance of the production of income; and (e) Is, in the case of nonmanufacturing facilities, to be first used or occupied not less than one year from the time construction commences. Construction shall not be deemed to have commenced until after demolition, if any, is completed. (2) If the property otherwise qualifies for exemption under this section and ORS 307.340, the exemption shall likewise apply to any machinery or equipment located at the construction site which is or will be installed in or affixed to such building, structure or addition. [1959 c.246 §1; 1961 c.552 §1; 1971 c.284 §1; 1991 c.459 §55; 1997 c.541 §117]
OR Rev Stat § 307.370 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.370 - Property of nonprofit homes for elderly persons; limitation on lessee.

(1) In aid of veterans tax exemptions, subject to the conditions prescribed in ORS 307.370 to 307.385 and 308.490, there shall be exempt from taxation the personal property and a portion of the real property computed as provided in ORS 307.380, owned or being purchased under a contract by a corporation described in ORS 307.375 which is actually and exclusively occupied and used in the operation of a nonprofit home for elderly persons. (2) For the purposes of subsection (1) of this section, a corporation which is described in ORS 307.375 which has only a leasehold interest in a nonprofit home for elderly persons operated by it is deemed to be a purchaser of the property if the operating lessee is specifically obligated by its contract of lease to pay the ad valorem taxes on the real and personal property used in the operation of the home. [1969 c.587 §2; 1974 c.54 §1; 1975 c.780 §17]
OR Rev Stat § 307.380 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.380 - Claiming exemption under ORS 307.370.

(1) Each corporation described in ORS 307.375, claiming the personal property tax exemption pursuant to ORS 307.370, shall file with the county assessor, on forms supplied by the assessor, a written claim therefor in duplicate on or before April 1 of each year in which the exemption is claimed, except that when the property designated is acquired after March 1 and before July 1, the claim for that year shall be filed within 30 days after the date of acquisition. If the claim for any year is not filed within the time specified, the exemption shall not be allowed on the assessment roll for that year. The claim shall be signed by the taxpayer subject to the penalties for false swearing. (2)(a) Each corporation annually shall aid residents, who could qualify for property tax exemptions pursuant to ORS 307.250 to 307.283, if the living unit of such elderly person were the homestead of the person and owned in fee simple, to prepare applications in duplicate for property tax exemptions on behalf of the corporation, for the benefit of the elderly person as provided by ORS 307.370 to 307.385 and 308.490. The duplicate forms shall be completed and signed by the resident-applicant and filed with the assessor on or before the date required by law. (b) The corporation shall determine the amount of assessed value that each resident of a nonprofit home who would have qualified for an exemption under ORS 307.250 to 307.283 would have had exempted if the living unit of such elderly person was the homestead of the person and owned in fee simple. The amount of the property tax exemption provided for in ORS 307.370 to 307.385 and 308.490 and attributable to the veteran or surviving spouse of the veteran shall be the lesser of: (A) The maximum amount of exemption that the veteran or surviving spouse of a veteran would have qualified for under ORS 307.250 or 307.283, whichever is applicable; or (B) The assessed value of the living unit of the veteran or the surviving spouse. (c) The assessor shall process each such application in the manner otherwise required under ORS 307.250 to 307.283, except for the requirement of owning or purchasing a homestead. The total of such exempt amounts in each facility, together with the exemption on personal property, shall constitute the exemption allowed the corporation. (3) The assessor shall act upon the claim and shall approve it or reject it, noting the action upon both the original and the duplicate copies. The duplicate copy thereupon shall be returned to the claimant. (4) The Department of Revenue shall furnish to a county assessor, upon request, a statement certifying the qualification or nonqualification of a corporation under ORS 307.375. [1969 c.587 §4; 1971 c.747 §15; 1975 c.780 §1; 1981 c.530 §7; 1981 c.682 §4; 1987 c.293 §65; 1987 c.756 §16; 1997 c.113 §7]
OR Rev Stat § 307.385 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.385 - Credit to resident’s account with share of tax exemption; denial of exemption if credit not given.

Not later than December 15 of each year, a corporation that has received a real property exemption for the current year under ORS 307.370 shall credit the account of each resident of a facility whose living unit was taken into account in determining the real property exemption. The amount of the credit must equal the amount of real property taxes that would have been assessed and collected against the corporation for that portion of the assessed value of such living unit included in computing the corporation’s exemption. The county assessor shall furnish the corporation with the information necessary for the corporation to make the computation. Prior to the following February 1, the corporation shall satisfy the assessor that credit has been given each applicable resident as required by this section. If the corporation fails to satisfy the assessor that the applicable resident has received the credit, the assessor must deny the corporation any property tax exemption under ORS 307.370 to 307.385 or 308.490 in the next assessment year, beginning January 1. [1969 c.587 §6; 1975 c.780 §2; 1991 c.459 §57; 1997 c.541 §119; 2005 c.94 §34]
OR Rev Stat § 307.390 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.390 - Mobile field incinerators.

Mobile field incinerators owned by farmers or by groups of farmers that are exclusively used for sanitizing grass seed fields by means other than open field burning shall be exempt from taxation if they are purchased within five years after they are certified as a feasible alternative to open field burnings by the Department of Environmental Quality pursuant to ORS 468A.555 to 468A.620 and 468A.992. [1971 c.678 §2; 1977 c.650 §12]
OR Rev Stat § 307.391 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.391 - Field burning smoke management equipment.

Radio communications equipment, meteorological equipment or other tangible personal property used in connection with the operation of the field burning smoke management program established under ORS 468A.555 to 468A.620 and 468A.992 is exempt from ad valorem property taxation. [2001 c.753 §18]
OR Rev Stat § 307.394 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.394 - Farm machinery and equipment; personal property used in farm operations; limitation.

(1) The following tangible personal property is exempt from ad valorem property taxation: (a) Farm machinery and equipment used primarily in the preparation of land, planting, raising, cultivating, irrigating, harvesting or placing in storage of farm crops; (b) Farm machinery and equipment used primarily for the purpose of feeding, breeding, management and sale of, or the produce of, livestock, poultry, fur-bearing animals or bees or for dairying and the sale of dairy products; (c) Machinery and equipment used primarily to implement a remediation plan as defined in ORS 308A.053 for the period of time for which the remediation plan is certified; or (d) Farm machinery and equipment used primarily in any other agricultural or horticultural use or animal husbandry or any combination of these activities. (2)(a) Items of tangible personal property, including but not limited to tools, machinery and equipment that are used predominantly in the construction, reconstruction, maintenance, repair, support or operation of farm machinery, and equipment and other real or personal farm improvements that are used primarily in animal husbandry, agricultural or horticultural activities, or any combination of these activities, are exempt from ad valorem property taxation. (b) An item of tangible personal property described in paragraph (a) of this subsection is exempt from ad valorem property taxation only if the person that owns, possesses or controls the item also: (A) Owns, possesses or controls the farm machinery, equipment and other real and personal farm improvements for which the item is used; and (B) Carries on the animal husbandry, agricultural or horticultural activity, or combination of activities, in which the farm machinery, equipment or other real and personal farm improvements are used. [2001 c.753 §15; 2009 c.776 §8]