reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.397 - Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations.

(1) The following items of real property machinery and equipment or tangible personal property are exempt from ad valorem property taxation:
(a) Frost control systems used in agricultural or horticultural activities carried on by the farmer;
(b) Trellises used for hops, beans or fruit or for other agricultural or horticultural purposes;
(c) Hop harvesting equipment, including but not limited to hop pickers;
(d) Oyster racks, trays, stakes and other in-water structures used to raise bivalve mollusks; or
(e) Equipment used for the fresh shell egg industry that is directly related and reasonably necessary to produce, prepare, package and ship fresh shell eggs from the place of origin to market, whether bolted to the floor, wired or plumbed to interconnected equipment, including but not limited to grain bins, conveyors for transporting grain, grain grinding machinery, feed storage hoppers, cages, egg collection conveyors and equipment for washing, drying, candling, grading, packaging and shipping fresh shell eggs.
(2) A real property building, structure or improvement is exempt from ad valorem property taxation if it:
(a) Is used primarily to grow plants for agricultural or horticultural production;
(b) Is covered with polyethylene, fiberglass, corrugated polycarbonate acrylic or any other transparent or translucent material designed primarily to allow passage of solar heat and light; and
(c) Does not have a permanent heat source other than radiant heating provided by direct sunlight. [2001 c.753 §16; 2009 c.776 §11]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.398 - Irrigation equipment.

(1) Center pivots, wheel lines or movable set lines are exempt from ad valorem property taxation.
(2) As used in this section:
(a) "Center pivot" means a piece of self-propelled machinery that rotates around a riser for the purpose of sprinkling a circular tract of land. "Center pivot" includes all of the component parts of the center pivot irrigation system that are ordinarily located above the ground on the land to be irrigated and that can be disconnected from the riser and moved to another point. A center pivot constitutes personal property.
(b) "Center pivot irrigation system" means an irrigation system that uses pumping stations and pipelines to convey water from its source to a riser to which a center pivot may be connected and used for sprinkling.
(c) "Riser" means a pipe located in the field to be irrigated that rises vertically through the surface of the ground. [2001 c.753 §17]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.400 - Inventory.

Items of tangible personal property consisting of inventory, including but not limited to materials, supplies, containers, goods in process, finished goods and other personal property owned by or in possession of the taxpayer, that are or will become part of the stock in trade of the taxpayer held for sale in the ordinary course of business, are exempt from ad valorem property taxation. [Formerly 310.608; 1983 c.600 §2; 1987 c.691 §2; part renumbered 307.402 in 1991; 1995 c.379 §1; 1997 c.325 §22; 2001 c.753 §12]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.402 - Beverage containers.

Any beverage container having a refund value as required under ORS 459A.700 to 459A.744 is exempt from ad valorem taxation. [Formerly 310.608; 1983 c.600 §2; 1987 c.691 §2; formerly part of 307.400]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.405 - Pollution control facilities; qualifications; expiration; revocation; limitations.

(1) A pollution control facility or facilities which have been constructed in accordance with the requirements of ORS 468.165 (1), and have been certified by the Environmental Quality Commission pursuant to ORS 468.170 are exempt to the extent of the highest percentage figure certified by the Environmental Quality Commission as the portion of the actual cost properly allocable to the prevention, control or reduction of pollution. The exemption shall be allowed only if the taxpayer is a corporation organized under ORS chapter 62 or 65, or any predecessor to ORS chapter 62 relating to incorporation of cooperative associations, or is a subsequent transferee of such a corporation. If the subsequent transferee is organized under other than ORS chapter 62 or 65, the exemption shall only be allowed if the transfer occurs after the expiration of five years from the date of original certification by the commission.
(2) To qualify for the ad valorem tax relief:
(a) The pollution control facility must be erected, constructed or installed in connection with the trade or business conducted by the taxpayer on Oregon property owned or leased by said taxpayer.
(b) The taxpayer must be the owner of the trade or business that utilizes Oregon property requiring a pollution control facility to prevent or minimize pollution or a person who, as a lessee under a written lease or pursuant to a written agreement, conducts the trade or business that operates or utilizes such property and who by the terms of such lease or agreement is obliged to pay the ad valorem taxes on such property. As used in this subsection, "owner" includes a contract purchaser.
(3) The ad valorem exemption of a facility shall expire, in any event, 20 years from the date of its first certification for any owner or lessee by the Environmental Quality Commission.
(4) Upon any sale, exchange, or other disposition of a facility, notice thereof shall be given to the Environmental Quality Commission who shall revoke the certification covering such facility as of the date of such disposition. The transferee may apply for a new certificate under ORS 468.170, but the number of years of ad valorem tax exemption that may be claimed by the transferee is the remainder of the exemption period specified in subsection (3) of this section.
(5) If the facility also functions to prevent pollution from operations conducted on other property owned or leased by the taxpayer the Environmental Quality Commission shall state in its certification of the facility the percentage of the facility used to prevent pollution from such qualifying trade or business conducted on such qualifying property. The exemption from ad valorem taxes under this section shall be limited to such percentage of the value of the facility. [1967 c.592 §13; 1969 c.340 §1; 1971 c.678 §1; 1973 c.831 §7; 1977 c.795 §9; 1987 c.596 §1; 1989 c.802 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.420 - Filing claim and environmental certificate for exemption; annual statements of ownership.

(1) Before any exemption from taxation is allowed under ORS 307.405, the person claiming the exemption shall file with the county assessor a written claim for such exemption prepared on a form prescribed by the Department of Revenue and furnished by the assessor, and shall file with the assessor with the first claim for exemption the certificate issued by the Environmental Quality Commission under ORS 468.170 covering the property for which exemption is sought. The claim shall be filed not later than April 1 of the assessment year for which the exemption is claimed; except that if the person receives a certificate after April 1 but before July 1, the person may file a claim on or before July 15 of that year. The county clerk shall record the certificate in the county record of deeds, upon presentation by the assessor. Each year thereafter to continue such exemption, the taxpayer must file not later than April 1 a statement with the county assessor, on a form prescribed by the Department of Revenue and furnished by the assessor, stating that the ownership of all property included in the certificate and its use remain unchanged.
(2) If a claim required by subsection (1) of this section relates to state-appraised industrial property as defined in ORS 306.126 and is filed with the Department of Revenue within the time required by subsection (1) of this section, the claim shall be deemed timely filed with the assessor. [1967 c.592 §14; 1973 c.831 §10; 1983 c.637 §5; 1991 c.459 §58; 1993 c.270 §79; 1997 c.541 §120; 2015 c.36 §9]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.453 - Findings for food processing machinery and equipment exemption.

The Legislative Assembly finds that food processing activities make significant contributions to the economy of this state and are important in supporting and maintaining a high level of agricultural diversity, upon which consistent economic performance is based. The Legislative Assembly declares that a property tax exemption for qualified real property machinery and equipment encourages continued operation and expansion of the food processing industry in this state. [2005 c.637 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.457 - Certification of eligibility of machinery and equipment; fees.

(1) At the request of a food processor or on the State Department of Agriculture’s own initiative, the department shall certify the eligibility of qualified machinery and equipment for exemption under ORS 307.455.
(2) The method of certification under this section shall be provided by rules adopted by the State Department of Agriculture, after consultation with the Department of Revenue.
(3) A decision by the State Department of Agriculture to deny certification of certain property may be appealed to the Director of Agriculture as a contested case under ORS chapter 183.
(4) The State Department of Agriculture may fix, assess and collect, or cause to be collected, fees on food processors for the certification of qualified machinery and equipment under subsection (1) of this section. The fees must be in an amount reasonably necessary to cover the costs of the certification and of the administration of this section. The fees must have a uniform basis, but the scale of fees may vary according to the location of the qualified machinery and equipment. [2005 c.637 §4; 2015 c.827 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.459 - Rules.

The Department of Revenue and the State Department of Agriculture may adopt rules to implement the provisions of ORS 307.455, 307.457 and 307.458. [2005 c.637 §5; 2019 c.579 §46]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.460

[1973 c.822 §1; 1979 c.105 §1; 1983 c.634 §1; 1987 c.756 §17; 1991 c.459 §60; 1995 c.650 §75; 1997 c.170 §§22,23; 1997 c.271 §§5,6; 1997 c.325 §§23,24; 1997 c.541 §§122,123; 1997 c.600 §§6,7; 1999 c.21 §15; renumbered 307.471 in 2007]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.475 - Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value.

(1) Any taxpayer may apply to the Director of the Department of Revenue for a recommendation that the value of certain property be:
(a) Stricken from the assessment roll and that any taxes assessed against such property be stricken from the tax roll on the grounds of hardship; or
(b) Redetermined pursuant to ORS 308.146 (6).
(2) As used in this section, "hardship" means a situation where property is subject to taxation but would have received relief had there been a timely filing of a valid claim for exemption, for cancellation of assessment or for a redetermination of value pursuant to ORS 308.146 (6), and where the failure to make timely application for the exemption, cancellation or change in assessment date was by reason of good and sufficient cause.
(3) An application to the director for a recommendation of tax relief on the grounds of hardship must be made not later than December 15 of the year in which the failure to timely file a valid claim for exemption, for cancellation of assessment or for a redetermination of value pursuant to ORS 308.146 (6) occurred.
(4) If the director, in the discretion of the director, finds that tax relief should be granted on the grounds of hardship, the director shall send the written recommendation of the director to the assessor of the county in which the property is located. If the assessor agrees with the recommendation, the assessor shall note approval thereon. The person in charge of the roll shall:
(a) Enter an assessment consistent with a redetermination of the value of the property as of July 1 of the assessment year;
(b) Strike all or a portion of taxes on the tax roll; or
(c) Issue a refund of taxes already paid. A refund of taxes paid shall be treated as any refund granted under ORS 311.806. [1973 c.218 §1; 1979 c.689 §8; 1999 c.398 §3; 2007 c.449 §1; 2011 c.83 §7; 2015 c.92 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.485 - Exemption.

Subject to ORS 307.490 and 307.495, there shall be exempt from taxation the assessed value of all real and personal property of eligible agricultural workforce housing, an eligible child care facility or an eligible farm labor camp. [1973 c.382 §2; 1991 c.459 §61; 1995 c.278 §34; 1997 c.541 §125; 2015 c.34 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.490 - Payments in lieu of taxes; allocation of moneys received.

(1) In lieu of real and personal property taxes, each nonprofit corporation granted tax exemption under ORS 307.485 shall:
(a) Pay to the treasurer of the county on or before November 15 an amount equal to 10 percent of the rentals for the period ending the preceding October 15; and
(b) Submit with the remittance a form supplied by the Department of Revenue that states the rental income and:
(A) If for agricultural workforce housing, certifies compliance with all applicable local, state and federal building codes; or
(B) If for a child care facility or farm labor camp that is offered in connection with recruitment or employment of agricultural workers, certifies compliance with the requirements of the State Fire Marshal, the local health officer or the Department of Early Learning and Care, as applicable.
(2) The treasurer shall, with the assistance of the assessor, allocate the money received by the treasurer under subsection (1) of this section, to the districts in which the exempt property is located in the same proportion that the tax rate for the current tax year for each district bears to the total tax rate for all districts.
(3) The moneys received by the district shall be considered as a budget resource for the next ensuing fiscal year. [1973 c.382 §3; 1997 c.325 §26; 2013 c.624 §75; 2015 c.34 §3; 2023 c.554 §45]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.495 - Claiming exemption; verification of compliance with regulatory laws.

(1)(a) A nonprofit corporation claiming exemption under ORS 307.485 shall file with the county assessor two copies of a written claim for exemption on or before April 1 of each assessment year for which the exemption is claimed.
(b) Notwithstanding paragraph (a) of this subsection, if the property for which exemption is claimed is acquired after March 1 and before July 1, the claim shall be filed within 30 days after acquisition.
(2) The claim shall:
(a) Designate the property for which exemption is claimed;
(b) State the facts that make the property eligible within the definitions of ORS 307.480; and
(c) Include all verifications required under subsection (3) of this section.
(3) The claim for exemption under this section must include written verification:
(a) If for agricultural workforce housing, by the owner of the agricultural workforce housing that the agricultural workforce housing is in compliance with all applicable local, state and federal building codes.
(b) If for a child care facility, in whole or in part, by the Department of Early Learning and Care that the child care facility is certified.
(c) If for a farm labor camp, by the appropriate authority under the Oregon Safe Employment Act that the farm labor camp is in compliance with the safety and health standards for agricultural labor housing and related facilities adopted under the Oregon Safe Employment Act.
(4) Verification of compliance under subsection (3)(c) of this section may be denied if access to the farm labor camp for purposes of inspection is denied to the appropriate authority.
(5) If any verification required under subsection (3) of this section is refused by the appropriate authority or is otherwise not included with a claim for exemption, the county assessor shall deny the claim and cause the nonprofit corporation to be billed for the real and personal property taxes.
(6) An exemption may not be allowed for any year subsequent to the first year unless the nonprofit corporation submits to the assessor details as to the rentals for the prior year and proof that the payments required by ORS 307.490 have been made. [1973 c.382 §4; 1991 c.459 §62; 1995 c.278 §35; 1997 c.541 §126; 2013 c.193 §22; 2015 c.34 §4; 2023 c.554 §46]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.500 - Review of claim by Department of Revenue.

Upon receipt of a claim, or any subsequent rental statement, filed under ORS 307.495, the county assessor may request the Department of Revenue to review the information included in the rental statement. The department may verify and modify the information. [1973 c.382 §5; 1995 c.278 §36; 2013 c.193 §23; 2013 c.624 §76; 2015 c.34 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.505 - Inspection of farm labor camps; failure to comply with health code.

The appropriate authority under the Oregon Safe Employment Act shall cause an inspection to be made of any farm labor camp that has filed for an exemption at any time prior to August 15. If the conditions of the camp would not justify verification of compliance with the health code for farm labor camps, even though verification has been made under ORS 307.500, the appropriate authority shall notify the county assessor who shall cancel the exemption and cause the owner to be billed for the real and personal property taxes the owner would otherwise be liable to pay. [1973 c.382 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.510 - Appeal to tax court by taxpayer.

Any taxpayer aggrieved by any decision under ORS 307.480 to 307.510 may appeal to the tax court within the time provided and in the manner specified by ORS 305.404 to 305.560. [1973 c.382 §7; 1995 c.650 §76]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.512 - Filing deadline for certain housing-related exemption and special assessment programs.

Notice of approval of an application for exemption or special assessment, and any additional information required, under ORS 307.515 to 307.535, 307.540 to 307.548, 307.600 to 307.637, 307.651 to 307.687, 307.841 to 307.867 or 308.450 to 308.481 must be filed with the assessor by the entity issuing the notice of approval on or before April 1 immediately preceding the first property tax year for which the exemption or special assessment is requested. [2013 c.193 §4]
Note:
307.512 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.517 - Criteria for exemption.

(1) Property or a portion of the property is exempt from taxation as provided under ORS 307.515 to 307.523 if:
(a) The property is:
(A) Offered for rent; or
(B) Held for the purpose of developing low income rental housing, for a period not exceeding a reasonable maximum period, if any, adopted by the governing body;
(b) The property, if occupied, is occupied solely by low income persons;
(c) The required rent payment reflects the full value of the property tax exemption;
(d) The exemption has been approved as provided in ORS 307.523, pursuant to an application filed before July 1, 2030;
(e) The housing units on the property were constructed after the local governing body adopted the provisions of ORS 307.515 to 307.523; and
(f) The information disclosed on the application filed pursuant to ORS 307.521 meets any other criteria adopted by the governing body.
(2) A governing body that adopts the provisions of ORS 307.515 to 307.523 may adopt additional criteria for exemption that do not conflict with the criteria described in subsection (1)(a) to (e) of this section.
(3) For the purposes of subsection (1) of this section, a person that has only a leasehold interest in property is deemed to be a purchaser of that property if:
(a) The person is obligated under the terms of the lease to pay the ad valorem taxes on the real and personal property used in this activity on that property; or
(b) The rent payable has been established to reflect the savings resulting from the exemption from taxation. [1989 c.803 §2; 1997 c.752 §5; 2005 c.94 §36; 2015 c.310 §1; 2018 c.111 §10; 2019 c.579 §33]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.518 - Alternative criteria for exemption.

(1) Property or a portion of property is exempt from taxation as provided under ORS 307.515 to 307.523 if:
(a) The property, if unoccupied, is:
(A) Offered for rental solely as a residence for low income persons; or
(B) Held for the purpose of developing low income rental housing, for a period not exceeding a reasonable maximum period, if any, adopted by the governing body;
(b) The property, if occupied, is occupied solely as a residence for low income persons;
(c) An exemption for the property has been approved as provided under ORS 307.523, pursuant to an application filed before July 1, 2030;
(d) The property is owned or being purchased by a nonprofit corporation organized in a manner that meets the criteria for a public benefit corporation or a religious corporation, both terms as defined in ORS 65.001;
(e) The property is owned or being purchased by a nonprofit corporation that expends no more than 10 percent of the nonprofit corporation’s annual income from residential rentals for purposes other than the acquisition, maintenance or repair of residential rental property for low income persons or for the provision of on-site child care services for the residents of the rental property; and
(f) The information disclosed on the application filed pursuant to ORS 307.521 meets any other criteria adopted by the governing body.
(2) A governing body that adopts the provisions of ORS 307.515 to 307.523 may adopt additional criteria for exemption that do not conflict with the criteria described in subsection (1)(a) to (e) of this section.
(3) For the purposes of this section, a nonprofit corporation that has only a leasehold interest in property is considered to be a purchaser of that property if:
(a) The nonprofit corporation is obligated under the terms of the lease to pay the ad valorem taxes on the real and personal property used in the rental activity on that property; or
(b) The rent payable has been established to reflect the savings resulting from the exemption from taxation.
(4) A partnership shall be considered a nonprofit corporation for purposes of this section if:
(a) A nonprofit corporation is a general partner of the partnership; and
(b) The nonprofit corporation is responsible for the day-to-day operation of the property that is the subject of the exemption under ORS 307.515 to 307.523. [1991 c.930 §2; 1993 c.168 §4; 1995 c.79 §121; 1995 c.702 §1; 1997 c.541 §127; 1997 c.752 §6; 1999 c.487 §1; 2001 c.315 §55; 2005 c.94 §37; 2010 c.29 §6; 2013 c.158 §36; 2015 c.310 §2; 2018 c.111 §11; 2019 c.579 §34]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.519 - Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523; exception; additional provisions.

(1) Except as provided in subsection (2) of this section, the exemptions granted under ORS 307.515 to 307.523 apply only to the tax levy of a governing body that adopts the provisions of ORS 307.515 to 307.523. At the time of adoption, the governing body shall elect a definition of "low income" under ORS 307.515.
(2) The exemptions granted under ORS 307.515 to 307.523 apply 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 307.515 to 307.523, the rates of taxation of such taxing districts whose governing boards agree to the policy of exemption under ORS 307.515 to 307.523, when combined with the rate of taxation of the governing body that adopts the provisions of ORS 307.515 to 307.523, 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 307.515 to 307.523 that do not conflict with the provisions of ORS 307.515 to 307.523. [1989 c.803 §3; 1991 c.930 §4; 2015 c.310 §4; 2021 c.528 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.520 - Limited equity cooperative property.

(1) Property or a portion of property owned by a limited equity cooperative is exempt from taxation as provided under ORS 307.515 to 307.523 if:
(a) The property is occupied by low income persons holding a proprietary lease in the limited equity cooperative;
(b) The charges paid by the occupant to the limited equity cooperative for occupancy reflect the full value of the property tax exemption;
(c) The exemption has been approved as provided in ORS 307.523, pursuant to an application filed before July 1, 2030;
(d) The housing units on the property were constructed, or converted to limited equity cooperative ownership, after the local governing body adopted the provisions of ORS 307.515 to 307.523; and
(e) The information disclosed on the application filed pursuant to ORS 307.521 meets any other criteria adopted by the governing body.
(2) A governing body that adopts the provisions of ORS 307.515 to 307.523 may adopt additional criteria for exemption that do not conflict with the criteria described in subsection (1)(a) to (d) of this section. [2023 c.398 §21]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.521 - Application for exemption; policies for considering applications.

(1) A person seeking the exemption granted under ORS 307.515 to 307.523 must file an application for exemption with the governing body. The exemption, if granted, shall be for a period of 20 years.
(2) The application must be filed as set forth in ORS 307.523 and must include the following information, as applicable:
(a) A description of the property or a portion of the property for which the exemption is requested;
(b) A description of the 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) If the exemption is an exemption described in ORS 307.518, evidence satisfactory to the governing body that the corporation is a nonprofit corporation and meets the criteria for a public benefit corporation or a religious corporation;
(f) If the exemption is an exemption described in ORS 307.520, evidence satisfactory to the governing body that the housing units are owned by a limited equity cooperative that meets the criteria for a cooperative corporation under ORS chapter 62;
(g) A description of the plans for development of the property if the property is being held for future low income rental housing development; and
(h) A description of how the applicant and the property, respectively, meet any additional criteria adopted by the governing body pursuant to ORS 307.517 (2), 307.518 (2) or 307.520 (2).
(3) The applicant shall verify the information in the application by oath or affirmation.
(4)(a) Prior to accepting an application under ORS 307.515 to 307.523, a local jurisdiction shall adopt standards and guidelines to establish the policies governing the consideration of applications under ORS 307.515 to 307.523.
(b) Policies considered may include, but are not limited to:
(A) Rent regulatory agreements or other enforcement mechanisms to demonstrate that the required rent payment reflects the full value of the property tax exemption.
(B) Enforcement mechanisms to ensure that housing that is exempt under ORS 307.515 to 307.523 is maintained in decent, safe and sanitary conditions for the occupants.
(C) Methodology and timing for submitting evidence of use of rentals received from low income persons. [1989 c.803 §4; 1991 c.459 §63; 1991 c.930 §5; 1997 c.752 §7; 2005 c.94 §38; 2015 c.310 §5; 2023 c.398 §22]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.523 - Application deadlines; certification of exemption.

(1) Application shall be made on or before December 1 of the calendar year immediately preceding the first assessment year for which exemption is requested, and shall be accompanied by the application fee required under ORS 307.527. However, if the property is acquired after November 1, the application shall be made within 30 days after the date of acquisition.
(2) Within 60 days of the filing of an application under ORS 307.521, the governing body shall take final action upon the application as provided under ORS 307.527, and certify the results of the action to the county assessor, as set forth in ORS 307.512.
(3) Upon receipt of certification under subsection (2) of this section, the county assessor shall exempt the property from taxation to the extent certified by the governing body.
(4) Notwithstanding the dates specified in ORS 307.517, 307.518 and 307.520, property granted exemption pursuant to an application filed under ORS 307.517, 307.518 or 307.520 before July 1, 2030, shall continue to receive the exemption on the same terms, including duration, on which the exemption was granted. [1989 c.803 §5; 1991 c.459 §64; 1991 c.930 §6; 1997 c.541 §128; 2013 c.193 §5; 2018 c.111 §12; 2019 c.579 §35; 2023 c.398 §23]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.525 - Action against landlord for failure to reduce rent.

In addition to any other provision of law, if a landlord violates ORS 307.517 (1)(c), a tenant may recover damages in an amount triple the actual damages sustained as a result of the violation. The court may award reasonable attorney fees to the prevailing party in an action under this section. [1989 c.803 §6; 1995 c.618 §62]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.527 - Ordinance or resolution approving or disapproving application; application fee.

(1) Final action upon an application by the governing body shall be in the form of an ordinance or resolution that shall contain the owner’s name and address, a description of the housing unit, either the legal description of the property or the county assessor’s property account number, any specific conditions upon which the approval of the application is based and if only a portion of the property is approved, a description of the portion that is approved.
(2) Following approval, the governing body shall file with the county assessor and send to the applicant a copy of the ordinance or resolution approving or disapproving the application. The copy shall contain or be accompanied by a notice explaining the grounds for possible termination of the exemption prior to the end of the exemption period or thereafter, and the effects of termination. In addition, the governing body shall file with the county assessor a document listing the same information otherwise required to be in an ordinance or resolution under subsection (1) of this section, as to each application deemed approved under this section.
(3) If the application is denied, the governing body shall state in writing the reasons for denial and send the notice of denial to the applicant within 10 days after the denial. The notice shall inform the applicant of the right to appeal under ORS 307.533.
(4) The governing body, after consultation with the county assessor, shall establish an application fee in an amount sufficient to cover the cost to be incurred by the governing body and the county assessor in administering ORS 307.515 to 307.523. The application fee shall be paid to the governing body at the time the application for exemption is filed. If the application is approved, the governing body 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. If the application is denied, the governing body shall retain that portion of the application fee attributable to its own administrative costs and shall refund the balance to the applicant. [1989 c.803 §7; 1995 c.79 §122; 2013 c.193 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.529 - Notice of proposed termination of exemption; grounds; terminating exemption.

(1) Except as provided in ORS 307.531, if, after an application for exemption under ORS 307.517 has been approved under ORS 307.527, the governing body finds that construction or development of the exempt property differs from the construction or development described in the application for exemption, or is not completed on or before July 1, 2030, or that any provision of ORS 307.515 to 307.523 is not being complied with, or any provision required by the governing body pursuant to ORS 307.515 to 307.523 is not being complied with, the governing body shall give notice of the proposed termination of the exemption to the owner, by mailing the notice to the last-known address of the owner, and to every known lender, by mailing the notice to the last-known address of every known lender. 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 governing body shall notify every known lender, and shall allow any lender not less than 30 days after the date the notice of the failure to appear and show cause is mailed to cure any noncompliance or to provide assurance adequate to the governing body that all noncompliance shall be remedied.
(3) If the owner fails to appear and show cause why the exemption should not be terminated, and the lender fails to cure or give adequate assurance of the cure of any noncompliance, the governing body shall adopt an ordinance or resolution stating its findings terminating the exemption. A copy of the ordinance or resolution shall be filed with the county assessor, and a copy shall be sent to the owner at the owner’s last-known address and to the lender at the last-known address of the lender within 10 days after its adoption. [1989 c.803 §8; 1991 c.459 §65; 1991 c.930 §7; 1993 c.168 §5; 1997 c.541 §129; 1997 c.752 §8; 1999 c.487 §2; 2010 c.29 §7; 2018 c.111 §13; 2019 c.579 §36]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.530 - Termination if property held for future development or other purpose; additional taxes.

An exemption granted under ORS 307.515 to 307.523 shall be immediately terminated and additional taxes imposed as provided in ORS 307.531 if the exempt property:
(1) Is being held for future development of low income rental housing; and
(2) Is used for any purpose other than the provision of low income rental housing. [1997 c.752 §10]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.531 - Termination of exemption without notice; grounds; additional taxes.

(1) If, after application has been approved under ORS 307.527, a declaration as 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 governing body should file its termination findings with the county assessor pursuant to ORS 307.529:
(a) The exemption granted the housing unit or portion under ORS 307.515 to 307.523 shall terminate immediately, without right of notice or appeal;
(b) The property or a portion of the property 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 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 taxes assessed against the property and the taxes that would have been assessed against the property had it not been exempt under ORS 307.515 to 307.523 for each of the years, not to exceed the last 10 years, during which the property was exempt from taxation under ORS 307.515 to 307.523.
(2) If, at the time of presentation or discovery, the property is no longer exempt, additional taxes shall be collected as provided in this section, but the number of years for which the additional taxes shall be collected shall be reduced by 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 307.515 to 307.523.
(4) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [1989 c.803 §9; 1991 c.459 §66; 1991 c.930 §8]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.533 - Review; correction of tax rolls; payment of tax after exemption terminates.

(1) Review of a denial of an application under ORS 307.527, or of the termination of an exemption under ORS 307.529, 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 effected, 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 governing body or by a court, in accordance with the finding of the governing body or the court as to the assessment 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) Where there has been a failure to comply with ORS 307.529, the property shall become taxable beginning January 1 of the first assessment year following the date on 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. [1989 c.803 §10; 1991 c.459 §67; 1991 c.930 §9; 1997 c.541 §131]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.535 - Extension of deadline for completion; exception to imposition of additional taxes.

Notwithstanding any provision of ORS 307.515 to 307.523:
(1) If the governing body finds that construction of the housing unit otherwise entitled to exemption under ORS 307.517 was not completed by July 1, 2030, 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 governing body may extend the deadline for completion of construction for a period not to exceed 12 consecutive months.
(2) If property granted exemption under ORS 307.515 to 307.523 is destroyed by fire or act of God, or is otherwise no longer capable of owner-occupancy due to circumstances beyond the control of the owner, the exemption shall cease but no additional taxes shall be imposed upon the property under ORS 307.531 or 307.533. [1989 c.803 §11; 1991 c.459 §68; 1991 c.930 §10; 1997 c.541 §132; 1999 c.487 §3; 2010 c.29 §8; 2018 c.111 §14; 2019 c.579 §37]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.540 - Definitions for ORS 307.540 to 307.548.

As used in ORS 307.540 to 307.548:
(1) "Governing body" means the city or county legislative body having jurisdiction over the property for which an exemption may be applied for under ORS 307.540 to 307.548.
(2) According to the election of a governing body pursuant to ORS 307.543 (1), "low income" means:
(a) Income at or below 60 percent of the area median income as determined by the Oregon Housing Stability Council based on information from the United States Department of Housing and Urban Development;
(b)(A) For the initial year that persons occupy property for which an application for exemption is filed under ORS 307.545, income at or below 60 percent of the area median income as determined by the Oregon Housing Stability Council based on information from the United States Department of Housing and Urban Development; and
(B) For every subsequent consecutive year that the persons occupy the property, income at or below 80 percent of the area median income as determined by the Oregon Housing Stability Council based on information from the United States Department of Housing and Urban Development; or
(c) For housing units on property that is awarded tax credits through the federal Low-Income Housing Tax Credit program and is a qualified low-income housing project meeting the requirements of 26 U.S.C. 42(g)(1)(C), income at or below 80 percent of the area median income as determined by the Oregon Housing Stability Council based on information from the United States Department of Housing and Urban Development, provided the average area median income of all housing units on the property is at or below 60 percent of the area median income as determined by the Oregon Housing Stability Council based on information from the United States Department of Housing and Urban Development. [1985 c.660 §1; 1993 c.168 §7; 2005 c.94 §39; 2015 c.141 §1; 2015 c.180 §45; 2021 c.528 §5]
Note:
Section 6, chapter 660, Oregon Laws 1985, provides:
Sec. 6.
ORS 307.540 to 307.548 apply to tax years beginning on or after January 1, 1985, and before July 1, 2027. [1985 c.660 §6; 1993 c.108 §1; 2003 c.215 §1; 2011 c.191 §1]
Note:
Section 3, chapter 141, Oregon Laws 2015, provides:
Sec. 3.
(1) A governing body that has adopted the provisions of ORS 307.540 to 307.548 before the effective date of this 2015 Act [October 5, 2015] may, on or after the effective date of this 2015 Act, elect a definition of "low income" under ORS 307.540 as amended by section 1 of this 2015 Act. An election made pursuant to this subsection applies to the first property tax year that begins on or after the date on which the election is made.
(2) If a governing body described in this section does not make an election under subsection (1) of this section, the definition of "low income" provided in ORS 307.540 as in effect immediately before the effective date of this 2015 Act shall apply to the exemption allowed by the governing body.
(3) This section is repealed on June 30, 2027. [2015 c.141 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.541 - Nonprofit corporation low income housing; criteria for exemption.

(1) Property is exempt from taxation as provided under ORS 307.540 to 307.548 if:
(a) The property is owned or being purchased by a corporation described in section 501(c)(3) or (4) of the Internal Revenue Code that is exempt from income taxation under section 501(a) of the Internal Revenue Code;
(b) Upon liquidation, the assets of the corporation are required to be applied first in payment of all outstanding obligations, and the balance remaining, in cash and in kind, to be distributed to corporations exempt from taxation and operated exclusively for religious, charitable, scientific, literary or educational purposes or to the State of Oregon;
(c) The property is:
(A) Occupied by low income persons; or
(B) Held for the purpose of developing low income housing, for a period not exceeding a reasonable maximum period, if any, adopted by the governing body;
(d) The property or portion of the property receiving the exemption, if occupied, is actually and exclusively used for the purposes described in section 501(c)(3) or (4) of the Internal Revenue Code;
(e) The exemption has been approved as provided in ORS 307.547; and
(f) The information disclosed on the application filed pursuant to ORS 307.545 meets any other criteria adopted by the governing body.
(2) A governing body that adopts the provisions of ORS 307.540 to 307.548 may adopt additional criteria for exemption that do not conflict with the criteria described in subsection (1)(a) to (e) of this section.
(3) For the purposes of subsection (1) of this section, a corporation that has only a leasehold interest in property is deemed to be a purchaser of that property if:
(a) The corporation is obligated under the terms of the lease to pay the ad valorem taxes on the real and personal property used in this activity on that property; or
(b) The rent payable by the corporation has been established to reflect the savings resulting from the exemption from taxation.
(4) A partnership shall be treated the same as a corporation to which this section applies if the corporation is:
(a) A general partner of the partnership; and
(b) Responsible for the day-to-day operation of the property that is the subject of the exemption. [1985 c.660 §2; 1995 c.702 §2; 1997 c.752 §11; 2005 c.94 §40; 2015 c.310 §7]
Note:
See first note under 307.540.