reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.543 - Exemption limited to levy of governing body adopting ORS 307.540 to 307.548; exception; additional provisions.

(1) Except as provided in subsection (2) of this section, the exemption granted under ORS 307.540 to 307.548 applies only to the tax levy of a governing body that adopts the provisions of ORS 307.540 to 307.548. At the time of adoption, the governing body shall elect a definition of "low income" under ORS 307.540.
(2) The exemption granted under ORS 307.540 to 307.548 applies to the tax levy of all taxing districts in which property certified for exemption is located if, upon request of a governing body that has adopted the provisions of ORS 307.540 to 307.548, the rates of taxation of such taxing districts whose governing boards agree to the policy of exemption under ORS 307.540 to 307.548, when combined with the rate of taxation of the governing body that adopts the provisions of ORS 307.540 to 307.548, equal 51 percent or more of the total combined rate of taxation on the property granted exemption.
(3) A governing body may adopt additional provisions relating to the exemption granted under ORS 307.540 to 307.548 that do not conflict with the provisions of ORS 307.540 to 307.548. [1985 c.660 §3; 2015 c.141 §2; 2015 c.310 §8]
Note:
See first note under 307.540.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.545 - Application for exemption.

(1) A corporation seeking the exemption granted under ORS 307.540 to 307.548 must file an application for exemption with the governing body for each assessment year the corporation wants the exemption. The application must be filed on or before March 1 of the assessment year for which the exemption is sought, except that when the property designated is acquired after March 1 and before July 1, the application for that year must be filed within 30 days after the date of acquisition.
(2) The application must include the following information, as applicable:
(a) A description of the property for which the exemption is requested;
(b) A description of the charitable purpose of the project and whether all or a portion of the property is being used for that purpose;
(c) A certification of income levels of low income occupants;
(d) A description of how the tax exemption will benefit project residents;
(e) A description of the development of the property if the property is being held for future low income housing development;
(f) A declaration that the corporation has been granted exemption from income taxation under section 501(a) of the Internal Revenue Code as an organization described in section 501(c)(3) or 501(c)(4) of the Internal Revenue Code; and
(g) A description of how the corporation and the property, respectively, meet any additional criteria adopted by the governing body pursuant to ORS 307.541 (2).
(3) The applicant shall verify the information in the application by oath or affirmation. [1985 c.660 §4; 1987 c.756 §15; 1993 c.108 §2; 1993 c.270 §25; 1997 c.541 §§133,133a; 2013 c.193 §7; 2015 c.310 §9]
Note:
See first note under 307.540.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.547 - Determination of eligibility; notice to county assessor.

(1) Within 30 days of the filing of an application under ORS 307.545, the governing body shall determine whether the applicant qualifies for the exemption granted under ORS 307.540 to 307.548.
(2)(a) If the governing body determines that the applicant qualifies, the governing body shall certify to the assessor of the county where the real property is located, as set forth in ORS 307.512, that all or a portion of the property is exempt from taxation under the levy of the certifying governing body.
(b) Notwithstanding paragraph (a) of this subsection, the governing body may send the certification required under this subsection on or before the deadline specified in ORS 307.512, or as promptly as practicable after making the determination under subsection (1) of this section, whichever is later.
(3) Upon receipt of certification sent pursuant to subsection (2) of this section, the county assessor shall exempt the property from taxation to the extent certified by the governing body. [1985 c.660 §5; 2013 c.193 §8; 2015 c.310 §10]
Note:
See first note under 307.540.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.580 - Property of industry apprenticeship or training trust; occupancy and use by other exempt corporation.

(1) If not otherwise exempt by law and upon compliance with ORS 307.162, all real and personal property or portion of the property owned or being purchased by an industry apprenticeship or training trust is exempt from property taxation if:
(a) The trust is organized pursuant to a trust instrument solely for the purpose of aiding or assisting in the implementation or operation of one or more apprenticeship or training programs that conform to and are conducted under ORS 660.002 to 660.210;
(b) The property or portion of the property that is the subject of the exemption is actually and exclusively occupied and used in the implementation or operation of an apprenticeship or training program or programs that are established under, conform to and are conducted under ORS 660.002 to 660.210; and
(c) The trust is considered an organization exempt from federal income taxes under the federal Internal Revenue Code or other laws of the United States relating to federal income taxes.
(2) If property described under subsection (1) of this section would be exempt from taxation except that it is held under lease or lease-purchase agreement by the trust rather than owned or being purchased by it, the property shall be exempt from taxation upon compliance with and subject to ORS 307.112.
(3)(a) Property may be deemed to be actually and exclusively occupied and used as required under subsection (1)(b) of this section if the property is:
(A) Owned or being purchased by an industry apprenticeship or training trust that is a corporation described in section 501(c)(3) of the Internal Revenue Code that is exempt from income taxation under section 501(a) of the Internal Revenue Code; and
(B) Occupied and used:
(i) By another corporation described in section 501(c)(3) of the Internal Revenue Code that is exempt from income taxation under section 501(a) of the Internal Revenue Code;
(ii) For the purposes for which the other corporation is granted the federal exemption; and
(iii) For no more than seven consecutive days, or 30 cumulative days, in any property tax year.
(b) This subsection applies to property regardless of whether the corporation described in paragraph (a)(B) of this subsection makes a rental payment for the occupancy or use of the property.
(4) No exemption shall be allowed under subsection (1) or (2) of this section if the property is used in the implementation or operation of an apprenticeship or training program that discriminates with respect to its participants on the basis of age, race, religion, sex or national origin. [1983 c.619 §2; 2023 c.97 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.592 - Application process.

(1)(a) An adopting jurisdiction shall prescribe exemption application forms and the information required to be included in the application.
(b) If eligible property is located in a city and county, each of which is an adopting jurisdiction, the applicant shall elect the exemption the applicant wishes to receive for the eligible property by submitting the application to the appropriate governing body.
(2) An application for exemption for eligible property must:
(a) Be in writing on the form supplied by the city or county;
(b) Describe the property;
(c) Recite all facts establishing the eligibility of the property for the exemption; and
(d) Have attached:
(A) Any information or documentation required by the adopting jurisdiction; and
(B) A written declaration by the applicant, subject to penalties for false swearing, that the statements contained in the application are true.
(3) An application for an initial year of the exemption must be filed with the adopting jurisdiction in which the eligible property is located:
(a) If the certificate of occupancy for the eligible property is issued on or after July 1 and on or before March 1 of the immediately succeeding calendar year, after January 1 and on or before April 1 immediately preceding the property tax year for which the exemption is claimed; or
(b) If the certificate of occupancy is issued after March 1 and before July 1, after April 1 immediately preceding the property tax year for which the exemption is claimed and on or before August 1 of the property tax year for which the exemption is claimed.
(4) Applications for the succeeding years of the exemption must be filed annually with the adopting jurisdiction after January 1 and on or before April 1 immediately preceding the property tax year for which the exemption is claimed. [2023 c.583 §2]
Note:
See note under 307.590.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.594 - Approval or rejection of application; appeals; notice to assessor; continuation under new ownership.

(1) Within 60 days after receiving an application submitted under ORS 307.592, the adopting jurisdiction shall determine whether the property to which the application relates is eligible property located within the boundaries of the city or county and whether the application complies with the adopting jurisdiction’s exemption law and ORS 307.590 to 307.596.
(2)(a)(A) If the adopting jurisdiction determines that the property or application does not meet all the requirements described in subsection (1) of this section, the application shall be rejected and the applicant shall be notified of the decision and the reasons for the decision.
(B) Any person aggrieved by the denial of an application for exemption under this section may appeal to the Oregon Tax Court in the manner provided under ORS 305.404 to 305.560.
(b) If the adopting jurisdiction determines that the property and application meet all the requirements described in subsection (1) of this section, the adopting jurisdiction shall, as soon as practicable:
(A) Approve the application and notify the applicant of its decision; and
(B) File notice of the approval, and any additional information required under the exemption law or ORS 307.590 to 307.596, with the assessor of the county in which the eligible property is located.
(3) For each property tax year that eligible property is granted exemption, the county assessor shall enter on the assessment and tax roll that the eligible property is subject to potential additional taxes as provided under ORS 307.596, by adding the notation "potential additional taxes."
(4) If eligible property is transferred to new ownership within the five-year period of the exemption, the exemption may continue for the remaining number of years granted if:
(a) The property continues to qualify as eligible property; and
(b) Timely applications are filed under ORS 307.592. [2023 c.583 §3]
Note:
See note under 307.590.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.596 - Assessment upon expiration or termination of exemption; additional taxes.

(1) Upon the earlier of the date on which the five-year period of exemption granted under an exemption law expires, or new property or new improvements as defined in ORS 308.149 are added to the tax account that includes exempt eligible property, the eligible property shall:
(a) Have for the immediately succeeding property tax year a maximum assessed value as determined under ORS 308.156 (5); and
(b) Be assessed and taxed as other property similarly situated is assessed and taxed.
(2) Subsection (3) of this section applies if, as of January 1 of any assessment year within the five-year period of the exemption, the eligible property:
(a) Is no longer occupied as the primary residence of any individual; or
(b) Has been rented out for consideration as transient lodging for any duration.
(3)(a) Upon discovery by the adopting jurisdiction, or notice from the taxpayer to the adopting jurisdiction, that a circumstance listed in subsection (2) of this section has occurred, the adopting jurisdiction shall notify the county assessor of the circumstance.
(b) Upon receipt of the notice, the county assessor shall:
(A) Immediately terminate the property’s exemption;
(B) For the immediately succeeding property tax year, determine the maximum assessed value of the property under ORS 308.156 (5);
(C) Assess and tax the property as other property similarly situated is assessed and taxed; and
(D) Notwithstanding ORS 311.235, add to the general property tax roll for the property tax year next following the date of termination, to be collected and distributed in the same manner as other ad valorem property taxes, an amount equal to the difference between the taxes assessed against the eligible property during the period of the exemption and the taxes that would have been assessed against the property if it had never been granted the exemption, for each of the years for which the eligible property was granted the exemption.
(4) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [2023 c.583 §4]
Note:
See note under 307.590.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.600 - Legislative findings.

(1) The Legislative Assembly finds that it is in the public interest to stimulate the construction of transit supportive multiple-unit housing in the core areas of Oregon’s urban centers to improve the balance between the residential and commercial nature of those areas, and to ensure full-time use of the areas as places where residents of the community have an opportunity to live as well as to work.
(2) The Legislative Assembly further finds that it is in the public interest to promote private investment in transit supportive multiple-unit housing in light rail station areas and transit oriented areas in order to maximize Oregon’s transit investment to the fullest extent possible and that the cities and counties of this state should be enabled to establish and design programs to attract new development of multiple-unit housing, and commercial and retail property, in areas located within a light rail station area or transit oriented area.
(3) The Legislative Assembly further finds that the cities and counties of this state should be enabled to establish and design programs to attract new development of multiple-unit housing in light rail station areas, in transit oriented areas or in city core areas by means of the local property tax exemption authorized under ORS 307.600 to 307.637. The programs shall emphasize the following:
(a) The development of vacant or underutilized sites in light rail station areas, transit oriented areas or core areas, rather than sites where sound or rehabilitable multiple-unit housing exists.
(b) The development of multiple-unit housing, with or without parking, in structures that may include ground level commercial space.
(c) The development of multiple-unit housing, with or without parking, on sites with existing single-story commercial structures.
(d) The development of multiple-unit housing, with or without parking, on existing surface parking lots.
(4) The Legislative Assembly further finds that it is in the public interest to preserve or establish existing housing that is affordable to low income persons by providing the incentives authorized in ORS 307.600 to 307.637 to:
(a) Existing multiple-unit housing subject to a low income housing assistance contract with an agency or subdivision of this state or the United States; and
(b) Existing multiple-unit housing that becomes subject to a low income housing assistance contract with an agency or subdivision of this state or the United States in order to use the incentives authorized in ORS 307.600 to 307.637.
(5) The programs shall result in the preservation, construction, addition or conversion of units at rental rates or sale prices accessible to a broad range of the general public. [1975 c.428 §2; 1995 c.596 §1; 1999 c.808 §1; 2003 c.457 §1; 2017 c.315 §8]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.603 - Definitions for ORS 307.600 to 307.637.

As used in ORS 307.600 to 307.637:
(1) "Establish" means, unless the context requires otherwise, making existing multiple-unit housing subject to a low income housing assistance contract.
(2) "Lender" means any person who makes a loan, secured by a recorded mortgage or trust deed, to finance the acquisition, construction, addition or conversion of multiple-unit housing.
(3) "Light rail station area" means an area defined in regional or local transportation plans to be within a one-half mile radius of an existing or planned light rail station.
(4) "Low income housing assistance contract" means an agreement between a public agency and a property owner that results in the production, rehabilitation, establishment or preservation of housing affordable to those with a defined level of household income.
(5) "Multiple-unit housing" means:
(a) Housing that is or becomes subject to a low income housing assistance contract with an agency or subdivision of this state or the United States; or
(b) Newly constructed structures, stories or other additions to existing structures and structures converted in whole or in part from other use to housing that meet the following criteria:
(A) The structure must have a minimum number of dwelling units as specified by the city or county pursuant to ORS 307.606 (4).
(B) The structure must not be designed or used as transient accommodations, including but not limited to hotels and motels.
(C) The structure must have those design elements benefiting the general public, including any commercial use of a portion of the structure, as specified by the city or county pursuant to ORS 307.618.
(D) If in a light rail station area or transit oriented area, the structure must:
(i) Be physically or functionally related to a light rail line or mass transportation system; and
(ii) Enhance the effectiveness of a light rail line or mass transportation system.
(6) "Transit oriented area" means an area defined in regional or local transportation plans to be within one-quarter mile of a fixed route transit service. [Formerly 307.605; 2011 c.266 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.605

[1975 c.428 §1; 1979 c.425 §1; 1989 c.1051 §1; 1995 c.596 §2; 1999 c.808 §2; 2003 c.457 §2; renumbered 307.603 in 2005]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.609 - Applicability of ORS 307.600 to 307.637 in cities and certain counties.

In any city, or in any county with a population of over 300,000, the exemption shall apply only to multiple-unit housing preserved, established, constructed, added to or converted on land within an area designated under ORS 307.606 (2) or within a designated urban renewal or redevelopment area formed pursuant to ORS chapter 457. [Formerly 307.620]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.610

[1975 c.428 §3; 1979 c.425 §2; 1983 c.493 §1; 1989 c.1051 §2; 1991 c.459 §72; 1995 c.596 §3; 1997 c.325 §27; 1999 c.808 §3; 2003 c.457 §3; renumbered 307.606 in 2005]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.615 - City or county to provide application forms; contents of application form; filing deadline; revision of application.

An owner desiring an exemption under ORS 307.600 to 307.637 shall first apply to the city or county, whichever is appropriate, on forms supplied by the city or county. The application shall describe the property for which an exemption is requested, set forth the grounds supporting the requested exemption and be verified by oath or affirmation of the applicant. Application shall be made on or before February 1 immediately preceding the first assessment year for which exemption is requested, and shall be accompanied by the application fee required by ORS 307.621. The city or county may permit the applicant to revise an application prior to final action by the city or county. [Formerly 307.640]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.618 - City or county findings required for approval.

The city or county may approve an application filed under ORS 307.615 if the city or county finds that:
(1) In the case of the construction, addition or conversion of multiple-unit housing:
(a) The owner has agreed to include in the construction, addition or conversion as a part of the multiple-unit housing one or more design or public benefit elements as specified by the city or the county, including but not limited to commercial uses of a portion of the multiple-unit housing structure, open spaces, parks and recreational facilities, common meeting rooms, child care facilities, transit amenities and transit or pedestrian design elements.
(b) The proposed construction, addition or conversion project is or will be, at the time of completion, in conformance with all local plans and planning regulations, including special or district-wide plans developed and adopted pursuant to ORS chapters 195, 196, 197, 197A, 215 and 227, that are applicable at the time the application is approved.
(2) In the case of housing that is or becomes subject to a low income housing assistance contract with an agency or subdivision of this state or the United States, it is important to the community to preserve or establish the housing as low income housing and it is probable that the housing would not be produced, be established or remain as low income housing without the exemption being granted.
(3) The owner has complied with all standards and guidelines adopted by cities or counties pursuant to ORS 307.606 (4). [Formerly 307.650; 2011 c.266 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.620

[1975 c.428 §4; 1989 c.1051 §3; 1995 c.596 §4; 1999 c.808 §4; 2003 c.457 §4; renumbered 307.609 in 2005]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.621 - Approval or denial of applications; application fees.

(1) The city or county shall approve or deny an application filed under ORS 307.615 within 180 days after receipt of the application. An application not acted upon within 180 days shall be deemed approved.
(2)(a) Following approval and on or before the deadline set forth in ORS 307.512, the city or county shall send a notice of approval to the owner.
(b) In addition, the city or county shall file with the county assessor a document listing the owner’s name and address, a description of the subject multiple-unit housing, either the legal description of the property or the assessor’s property account number, and the specific conditions upon which the approval of the application is based, as to each application approved or deemed approved under subsection (1) of this section.
(3) If the application is denied, the city or county shall state in writing the reasons for denial and send notice of denial to the applicant at the last-known address of the applicant within 10 days after the denial.
(4)(a) The city or county, after consultation with the county assessor, shall establish an application fee in an amount sufficient to cover the cost to be incurred by the city or county and the assessor in administering ORS 307.600 to 307.637.
(b) The application fee shall be paid to the city or county at the time the application for exemption is filed.
(c) If the application is approved, the city or county shall pay the application fee to the county assessor for deposit in the county general fund, after first deducting that portion of the fee attributable to its own administrative costs in processing the application.
(d) If the application is denied, the city or county shall retain that portion of the application fee attributable to its own administrative costs and shall refund the balance to the applicant. [Formerly 307.660; 2013 c.193 §9; 2023 c.398 §13]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.624 - Termination of exemption for failure to complete construction or comply with law; notice.

(1)(a) Except as provided in ORS 307.627, if the city or county finds that construction of multiple-unit housing was not completed on or before the date specified in ORS 307.637, or that any provision of ORS 307.600 to 307.637 is not being complied with, or any provision required by the city or county pursuant to ORS 307.600 to 307.637 is not being complied with, the city or county shall give notice to the owner, mailed to the owner’s last-known address, and to any known lender, mailed to the lender’s last-known address, of the proposed termination of the exemption.
(b) The notice shall state the reasons for the proposed termination and shall require the owner to appear at a specified time, not less than 20 days after mailing the notice, to show cause, if any, why the exemption should not be terminated.
(2) If the owner fails to appear and show cause why the exemption should not be terminated, the city or county shall further notify every known lender and shall allow the lender a period of not less than 30 days, beginning with the date that the notice of failure to appear and show cause is mailed to the lender, to cure any noncompliance or to provide assurance that is adequate, as determined by the governing body, to assure the governing body that the noncompliance will be remedied.
(3)(a) If the owner fails to appear and show cause why the exemption should not be terminated, and a lender fails to cure or give adequate assurance that any noncompliance will be cured, within 10 days following the later of such failures, the city or county shall give notice to the owner that the exemption is terminated.
(b) On the same date, one copy of the notice shall be filed with the county assessor and another copy shall be sent to any affected lender at the lender’s last-known address. [Formerly 307.670; 2023 c.398 §15]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.627 - Termination of exemption; additional taxes.

(1) If, after application has been approved under ORS 307.600 to 307.637, a declaration defined in ORS 100.005 with respect to the property is presented to the county assessor or tax collector for approval under ORS 100.110, or if the county assessor discovers that the multiple-unit housing or a portion of the multiple-unit housing is changed to a use that is other than residential or housing, or if the exemption was granted for housing being or becoming subject to a low income housing assistance contract with an agency or subdivision of this state or the United States and the housing is not housing subject to a low income housing assistance contract as of a date the housing is required to be subject to a low income housing assistance contract in order to receive the exemption:
(a) The exemption granted the multiple-unit housing or portion under ORS 307.600 to 307.637 shall terminate immediately, without right of notice or appeal;
(b) The property or portion shall be assessed and taxed as other property similarly situated is assessed and taxed; and
(c)(A) Notwithstanding ORS 311.235, there shall be added to the general property tax roll for the tax year next following the presentation or discovery, to be collected and distributed in the same manner as other real property tax, an amount equal to the difference between the amount of tax that would have been due on the property or portion had it not been exempt under ORS 307.600 to 307.637 for each of the years, not to exceed the last 10 years, during which the property was exempt from taxation under ORS 307.600 to 307.637.
(B) In the case of multiple-unit housing described in ORS 307.603 (5)(a), this paragraph applies only if the low income housing assistance contract to which the housing was or was to become subject was not entered into, breached or terminated prematurely.
(2) If, at the time of presentation or discovery, the property is no longer exempt, additional taxes shall be imposed as provided in this section, but the number of years that would otherwise be used to compute the additional taxes shall be reduced one year for each year that has elapsed since the year the property was last granted exemption beginning with the oldest year for which additional taxes are due.
(3) The assessment and tax rolls shall show "potential additional tax liability" for each property granted exemption under ORS 307.600 to 307.637.
(4) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [Formerly 307.675]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.630

[1975 c.428 §5; 1979 c.425 §3; 1989 c.1051 §3a; 1991 c.459 §73; 1995 c.596 §5; 1997 c.541 §136; 1999 c.808 §5; 2003 c.457 §5; renumbered 307.612 in 2005]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.631 - Review of denial of application or termination of exemption; correction of assessment and tax rolls; owner’s appeal of valuation; effective date of termination of exemption.

(1) Review of a denial of an application under ORS 307.621, or of the termination of an exemption under ORS 307.624, shall be as provided by ORS 34.010 to 34.100.
(2) If no review of the termination of an exemption as provided in subsection (1) of this section is affected, or upon final adjudication, the county officials having possession of the assessment and tax rolls shall correct the rolls in the manner provided for omitted property under ORS 311.216 to 311.232, to provide for the assessment and taxation of any property for which exemption was terminated by the city or county, or by a court, in accordance with the finding of the city, county or the court as to the tax year in which the exemption is first to be terminated. The county assessor shall make such valuation of the property as shall be necessary to permit such correction of the rolls. The owner may appeal any such valuation in the same manner as provided for appeals under ORS 311.216 to 311.232. Where there has been a failure to comply with ORS 307.624, the property shall become taxable beginning January 1 of the assessment year following the assessment year in which the noncompliance first occurred. Any additional taxes becoming due shall be payable without interest if paid in the period prior to the 16th of the month next following the month of correction. If not paid within such period, the additional taxes shall be delinquent on the date they would normally have become delinquent if timely extended on the roll or rolls in the year or years for which the correction was made. [Formerly 307.680]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.634 - Extension of deadline for completion of construction, addition or conversion.

Notwithstanding any provision of ORS 307.624, if the city or county finds that construction, addition or conversion of the multiple-unit housing was not completed by the date specified in ORS 307.637, due to circumstances beyond the control of the owner, and that the owner had been acting and could reasonably be expected to act in good faith and with due diligence, the city or county may extend the deadline for completion of construction, addition or conversion for a period not to exceed 12 consecutive months. [Formerly 307.690]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.637 - Deadlines for actions required for exemption.

An exemption for multiple-unit housing may not be granted under ORS 307.600 to 307.637 unless:
(1) In the case of multiple-unit housing described in ORS 307.603 (5)(a), the application for exemption is made to the city or county on or before January 1, 2032.
(2) In the case of multiple-unit housing described in ORS 307.603 (5)(b), the construction, addition or conversion is completed on or before January 1, 2032. [Formerly 307.691; 2011 c.266 §4; 2019 c.322 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.650

[1975 c.428 §7; 1995 c.278 §37; 1995 c.596 §7; 1999 c.808 §6; 2003 c.457 §6; 2005 c.94 §41; renumbered 307.618 in 2005]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.651 - Definitions for ORS 307.651 to 307.687.

As used in ORS 307.651 to 307.687, unless the context requires otherwise:
(1) "Governing body" means the city legislative body having jurisdiction over the property for which an exemption may be applied for under ORS 307.651 to 307.687.
(2) "Qualified dwelling unit" means a dwelling unit that, at the time an application is filed pursuant to ORS 307.667, has a market value for the land and improvements of no more than 120 percent, or a lesser percentage as adopted by the governing body by resolution, of the median sales price of dwelling units located within the city.
(3) "Single-unit housing" means a structure having one or more dwelling units that:
(a) Is, or will be, upon purchase, rehabilitation or completion of construction, in conformance with all local plans and planning regulations, including special or district-wide plans developed and adopted pursuant to ORS chapters 195, 196, 197, 197A and 227.
(b) If newly constructed, is completed within two years after application for exemption is approved under ORS 307.674.
(c) Is designed for each dwelling unit within the structure to be purchased by and lived in by one person or one family.
(d) Has one or more qualified dwelling units within the single-unit housing.
(e) Is not a floating home, as defined in ORS 830.700, or a manufactured structure, other than a manufactured home described in ORS 197.307 (8)(a) to (f) (2021 Edition).
(4) "Structure" does not include the land or any site development made to the land, as those terms are defined in ORS 307.010. [Formerly 458.005; 2011 c.354 §8; 2013 c.426 §1; 2017 c.294 §1; 2019 c.585 §22; 2021 c.528 §9; 2022 c.54 §16]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.654 - Legislative findings.

(1) The Legislative Assembly finds it to be in the public interest to encourage homeownership among low and moderate income families.
(2) The Legislative Assembly further finds and declares that the cities of this state should be able to establish and design programs to stimulate the purchase, rehabilitation and construction of single-unit housing for homeownership by low and moderate income families by means of a limited property tax exemption, as provided under ORS 307.651 to 307.687. [Formerly 458.010; 2013 c.426 §2; 2017 c.294 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.657 - Local government action to provide exemption.

(1) ORS 307.651 to 307.687 apply to single-unit housing located within the jurisdiction of a governing body that adopts, by resolution or ordinance, ORS 307.651 to 307.687. Except as provided in subsection (2) of this section, the exemption provided by ORS 307.651 to 307.687 applies only to the tax levy of a governing body that adopts ORS 307.651 to 307.687.
(2)(a) Except as provided in paragraph (b) of this subsection, the tax exemption provided under ORS 307.651 to 307.687 applies to the tax levy of all taxing units with jurisdiction over property granted the tax exemption by a city if the rates of taxation of taxing units whose governing bodies agree by resolution or ordinance to grant the tax exemption, when combined with the rate of taxation of the city, equal 51 percent or more of the total combined rate of taxation levied on the property.
(b) If the rate of taxation of the city that has granted the tax exemption equals 40 percent or more of the total combined rate of taxation of all taxing units with jurisdiction over the property, the tax exemption applies to the tax levy of all taxing units only if:
(A) The percentage requirement of paragraph (a) of this subsection is met; and
(B) The governing body of the county also agrees, by resolution or ordinance, to grant the tax exemption to the property.
(3) The city shall adopt standards and guidelines to be utilized in considering applications and making the determinations required under ORS 307.651 to 307.687, including but not limited to:
(a) Design elements for construction of the single-unit housing proposed to be exempt.
(b) Extensions of public benefits from the construction of the single-unit housing beyond the period of exemption. [Formerly 458.015; 2013 c.426 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.661 - Median sales price.

Prior to January 1 of each assessment year, the governing body of a city that adopts ORS 307.651 to 307.687 shall adopt by resolution the median sales price to be used for purposes of determining if dwelling units are qualified under ORS 307.651 to 307.687. In determining the median sales price, the governing body, assisted by the county assessor, shall use the sales data collected under ORS 309.200 in the county in which the greater portion of the taxable assessed value of single-unit housing in the city is located, as of the period ending the prior November 30. [2005 c.470 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.664 - Exemption; limitations.

Each qualified dwelling unit of single-unit housing that qualifies for exemption under ORS 307.651 to 307.687 shall be exempt from ad valorem taxation for no more than 10 successive tax years beginning July 1 of the first tax year following approval of the application under ORS 307.674, as determined under rules adopted by the Department of Revenue. The exemption provided by this section shall be in addition to any other exemption provided by law for the property. However, the amount of assessed value exempted under this section may not exceed the real market value of the structure determined as of the date that the property is inspected for purposes of making a determination under ORS 307.674. [Formerly 458.020]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.667 - Application for exemption.

(1) Any owner desiring an exemption under ORS 307.651 to 307.687 shall first apply to the city on forms supplied by the city.
(2) The application shall describe the property for which an exemption is requested, set forth the grounds for the exemption and be verified by oath or affirmation of the applicant.
(3) The city may permit the applicant to revise an application made under this section prior to final action by the city. [Formerly 458.025]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.670

[1975 c.428 §9; 1979 c.425 §4; 1981 c.697 §6; 1983 c.493 §2; 1989 c.1051 §4; 1991 c.459 §75; 1995 c.596 §9; renumbered 307.624 in 2005]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.671 - Approval criteria.

The city may approve an application made under ORS 307.667 if it finds that:
(1) For a property that is an existing qualified dwelling unit, the qualified dwelling unit constitutes single-unit housing; or
(2) For a property that is a newly constructed qualified dwelling unit:
(a) The proposed qualified dwelling unit will constitute single-unit housing;
(b) The owner has agreed to include the design elements adopted under ORS 307.657 (3) in the construction; and
(c) The construction will result in public benefits beyond the period of exemption. [Formerly 458.035; 2013 c.426 §4; 2017 c.294 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.675

[1981 c.697 §5; 1987 c.158 §45; 1987 c.459 §33; 1991 c.459 §76; 1999 c.808 §7; 2003 c.457 §7; renumbered 307.627 in 2005]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.677 - Extension of construction period; effect of destruction of property.

Notwithstanding ORS 307.651 to 307.687:
(1) If the city finds that construction of single-unit housing was not completed in accordance with ORS 307.651 (3)(b), the city may extend the deadline for completion of construction for a period not to exceed an additional 24 consecutive months if the city further finds that:
(a) The failure to complete construction was due to circumstances beyond the control of the owner; and
(b) The owner had been acting and could reasonably be expected to act in good faith and with due diligence.
(2) If property granted exemption under ORS 307.651 to 307.687 is destroyed by fire or act of God, or is otherwise no longer capable of occupancy due to circumstances beyond the control of the owner, the exemption shall cease but no additional taxes or penalty shall be imposed under ORS 307.651 to 307.687 upon the property. [Formerly 458.065; 2017 c.294 §4; 2021 c.528 §10]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.681 - Termination of exemption for failure to meet requirements; procedures.

(1) Except as provided in ORS 307.684, if, after an application has been approved under ORS 307.674, the city finds that any provision of ORS 307.651 to 307.687 is not being complied with, or any provision required by the city pursuant to ORS 307.651 to 307.687 is not being complied with, the city shall give notice to the owner, mailed to the owner’s last-known address, of the proposed termination of the exemption. The notice shall state the reasons for the proposed termination and shall require the owner to appear at a specified time, not less than 20 days after mailing the notice, to show cause, if any, why the exemption should not be terminated.
(2) If the owner fails to show cause why the exemption should not be terminated, the city shall adopt an ordinance or resolution stating its findings and terminating the exemption. A copy of the ordinance or resolution shall be filed with the county assessor and a copy sent to the owner at the owner’s last-known address within 10 days after its adoption. [Formerly 458.045; 2013 c.426 §5; 2021 c.528 §11]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.684 - Immediate termination of exemption; additional taxes.

(1) If, after application has been approved under ORS 307.674, the county assessor discovers that the single-unit housing or a portion of the single-unit housing is changed to a use that is other than single-unit housing:
(a) The exemption granted the single-unit housing or portion under ORS 307.651 to 307.687 shall terminate immediately, without right of notice or appeal;
(b) The property or portion shall be assessed and taxed as other property similarly situated is assessed and taxed; and
(c) Notwithstanding ORS 311.235, there shall be added to the general property tax roll for the tax year next following the discovery, to be collected and distributed in the same manner as other real property tax, an amount equal to the difference between the amount of tax due on the property and the amount of the tax that would have been due on the property had it not been exempt under ORS 307.651 to 307.687 for each of the years, not to exceed the last 10 years, during which the property was exempt from taxation under ORS 307.651 to 307.687.
(2) If, at the time of discovery, the property is no longer exempt, additional taxes shall be imposed as provided in this section, but the number of years that would otherwise be used to compute the additional taxes shall be reduced by one year for each year that has elapsed since the year the property was last granted exemption.
(3) The assessment and tax rolls shall show potential additional tax liability for each property granted exemption under ORS 307.651 to 307.687.
(4) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [Formerly 458.050]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.687 - Review of denial of application; procedures following termination of exemption; correction of tax roll; additional taxes.

(1) Review of a denial of an application under ORS 307.674 shall be as provided by ORS 34.010 to 34.100.
(2) Upon termination of an exemption, the county officials having possession of the assessment and tax rolls shall correct the rolls in the manner provided for omitted property under ORS 311.216 to 311.232 to provide for the assessment and taxation of any property for which exemption was terminated by the city or by a court, in accordance with the finding of the city or the court as to the year in which the exemption is first to be terminated. The county assessor shall make such valuation of the property as shall be necessary to permit such correction of the rolls. The owner may appeal any such valuation in the same manner as provided for appeals under ORS 311.216 to 311.232.
(3) Unless the exemption is terminated pursuant to ORS 307.684, where there has been a failure to comply with ORS 307.681, the property shall become taxable beginning July 1 of the tax year in which the noncompliance first occurred. Any additional taxes becoming due shall be payable without interest if paid in the period prior to the 16th day of the month next following the month of correction. If not paid within such period, the additional taxes shall be delinquent on the date they would normally have become delinquent if timely extended on the roll or rolls in the year or years for which the correction was made. [Formerly 458.060]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.690

[1975 c.428 §11; 1979 c.425 §5; 1983 c.493 §3; 1989 c.1051 §5; 1991 c.459 §78; 1995 c.596 §11; 1997 c.325 §29; renumbered 307.634 in 2005]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.691

[1995 c.596 §13; 1997 c.541 §143; 1999 c.808 §8; 2003 c.457 §8; 2005 c.176 §1; renumbered 307.637 in 2005]