reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.147 - Senior services centers.

(1) For purposes of this section:
(a) "Nonprofit corporation" means a corporation that:
(A) Is organized not for profit, pursuant to ORS chapter 65 or any predecessor of ORS chapter 65; or
(B) Is organized and operated as described under section 501(c) of the Internal Revenue Code as defined in ORS 305.842.
(b) "Senior services center" means property that:
(A) Is owned or being purchased by a nonprofit corporation;
(B) Is actually and exclusively used to provide services and activities (including parking) primarily to or for persons over 50 years of age;
(C) Is open generally to all persons over 50 years of age;
(D) Is not used primarily for fund-raising activities; and
(E) Is not a residential or dwelling place.
(2) Upon compliance with ORS 307.162, a senior services center is exempt from ad valorem property taxation. [1993 c.777 §2; 1997 c.541 §104; 1997 c.839 §44; 1999 c.90 §32; 2001 c.660 §27; 2003 c.77 §5; 2005 c.94 §31; 2005 c.832 §17; 2007 c.614 §5; 2008 c.45 §5; 2009 c.5 §15; 2009 c.909 §15; 2010 c.82 §15; 2011 c.7 §15; 2012 c.31 §15; 2013 c.377 §15; 2014 c.52 §17]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.150 - Property used for burial, cremation or alternative disposition.

(1) Notwithstanding ORS 307.022, upon compliance with ORS 307.162, the following property is exempt from taxation:
(a) Burial grounds, tombs and rights of burial, and lands and buildings on the land, not exceeding 30 acres, used for the sole purpose of a crematory or alternative disposition facility, as defined in ORS 97.010, and for burial of incinerated or reduced remains.
(b) Lands used or held exclusively for cemetery purposes, not exceeding 600 acres.
(c) Burial lots or space for burial of incinerated or reduced remains in buildings or grounds used or held exclusively for burial purposes.
(d) Buildings on land described in paragraph (a) or (b) of this subsection that are used to store machinery or equipment used exclusively for maintenance of burial grounds.
(e) Personal property used exclusively for cemetery, crematory or alternative disposition facility purposes.
(2) The statement required under ORS 307.162 shall be filed by the owner of the property described in subsection (1) of this section.
(3) Any property exclusively occupied and used as a family burial ground is exempt from ad valorem taxation. [Amended by 1987 c.756 §4; 1999 c.398 §7; 2009 c.455 §1; 2021 c.296 §32]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.155 - When land exempt under ORS 97.660, 307.140 or 307.150 taxable; lien.

(1) Land that is exempt from ad valorem property tax under ORS 97.660, 307.140 (3) or 307.150 that ceases to be used or held exclusively for cemetery or crematory purposes shall be subject to assessment and taxation uniformly with real property of nonexempt ownerships.
(2) There shall be added to the next general property tax roll, to be collected and distributed in the same manner as other real property taxes, additional taxes equal to the total amount of taxes that otherwise would have been assessed against the land had the land not been used or held for cemetery or crematory purposes for the last 10 years (or such lesser number of years, corresponding to the years after 1981 of exemption for the land) preceding the year after 1981 in which the land was exempt from taxation.
(3) The lien for the additional taxes imposed by this section, and the interest thereon, shall attach as of the date preceding the date of sale or other transfer of the land.
(4) For each year that land is exempt from taxation under ORS 97.660, 307.140 (3) or 307.150, or both, the assessor shall enter on the assessment and tax roll, with respect to the land, the notation "(cemetery land-potential additional tax)."
(5) The amount of additional taxes determined to be due under this section may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370.
(6) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [1981 c.572 §1; 1987 c.756 §4a; 1991 c.459 §43; 1997 c.541 §105]
Note:
307.155 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 307.157 - Cemetery or crematory land acquired by eleemosynary or charitable institution; potential additional taxes.

(1) Notwithstanding ORS 307.155, if land was used or held exclusively for cemetery or crematory purposes for the preceding tax year and has ceased to be used or held exclusively for cemetery or crematory purposes as of the assessment date for the current tax year, the land shall remain exempt, and the additional tax that would otherwise be due under ORS 307.155 (2) shall remain a potential tax liability that is not imposed, if:
(a) As of the date the land ceases to be used or held exclusively for cemetery or crematory purposes, the land is owned or being purchased by an incorporated eleemosynary or charitable institution described in ORS 307.130 or 307.145 for use in connection with educational purposes; and
(b) The incorporated eleemosynary or charitable institution complies with ORS 307.162.
(2) The deferred additional tax described in subsection (1) of this section shall be collected as described in this subsection to the extent that land described in subsection (1) of this section ceases to be used by an incorporated eleemosynary or charitable institution in connection with educational purposes. The amount of additional tax to be collected shall be reduced by 10 percent for each 12-month period in which the land was owned or being purchased by an incorporated eleemosynary or charitable institution in connection with educational purposes.
(3) For each tax year in which the additional tax continues to be deferred, but may subsequently be imposed pursuant to this section, the county assessor shall continue to enter the notation "potential additional tax liability" on the assessment and tax roll.
(4) ORS 307.155 (3), (5) and (6) apply to any additional tax imposed under this section. [2001 c.422 §4]
Note:
Section 5, chapter 422, Oregon Laws 2001, provides:
Sec. 5.
Section 4 of this 2001 Act [307.157] applies to property owned or being purchased by an incorporated eleemosynary or charitable institution on or after January 1, 2001, and before January 1, 2011, and to property tax years beginning on or after July 1, 2001, and before July 1, 2021. [2001 c.422 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.168 - State land under lease.

(1) Notwithstanding ORS 307.110, all land leased by any person from the State Land Board or agency with authority over land under ORS 273.141 is exempt from taxation.
(2) As used in this section "land" means the land itself, above or under water, but does not include:
(a) Any buildings, structures, improvements, machinery, equipment or fixtures erected upon, under, above or affixed to the land; or
(b) Mines, minerals, or quarries in, under or upon the land. The term "land," however, does include all water rights appertaining to the land. [1982 s.s.1 c.25 §2; 1995 c.589 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.180 - Property of Indians.

The real property of all Indians residing upon Indian reservations who have not severed their tribal relations or taken lands in severalty, except lands held by them by purchase or inheritance, and situated on an Indian reservation, is exempt from taxation. However, the lands owned or held by Indians in severalty upon any Indian reservation and the personal property of such Indians upon reservations shall be exempt from taxation only when so provided by any law of the United States. [Amended by 1953 c.698 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.182 - Federal land used by recreation facility operators under permit.

Notwithstanding ORS 307.060, real property used and occupied by commercial recreation facility operators under permits issued pursuant to the Acts of June 4, 1897 (16 U.S.C. 551), and March 4, 1915 (16 U.S.C. 497), as amended, is exempt from ad valorem property taxation. This section does not apply to improvements on real property described in this section. [1981 c.405 §1; 2001 c.114 §12; 2013 c.343 §1]
Note:
Section 4, chapter 405, Oregon Laws 1981, provides:
Sec. 4.
ORS 307.182 applies to tax years beginning on or after July 1, 1981, and before July 1, 2030. [1981 c.405 §4; 1985 c.169 §1; 1995 c.748 §4; 2001 c.67 §4; 2001 c.114 §13; 2001 c.509 §8; 2013 c.343 §2; 2023 c.398 §4]
Note:
307.182 to 307.184 were enacted into law by the Legislative Assembly but were 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 307.183 - Summer homes on federal land occupied under permit.

Notwithstanding ORS 307.060, there shall be exempt from property taxation real property of the United States used and occupied for summer homes under a permit issued pursuant to the Act of March 4, 1915, ch. 144 (16 U.S.C. 497), as amended, but improvements thereon are subject to taxation. [1975 c.649 §1]
Note:
See second note under 307.182.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.184 - Summer homes on federal land occupied under lease.

Notwithstanding ORS 307.060, there shall be exempt from property taxation real property of the United States used and occupied for summer homes under a lease issued pursuant to the Act of June 1, 1938 (52 Stat. 609; 43 U.S.C. 682a), as amended, or Public Law 94-579, Title III, section 302, October 21, 1976, 90 Stat. 2762 (43 U.S.C. 1732), but improvements thereon are subject to taxation. [1979 c.422 §1]
Note:
See second note under 307.182.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.190 - Tangible personal property held for personal use; inapplicability to property required to be registered, floating homes, boathouses and manufactured structures.

(1) All items of tangible personal property held by the owner, or for delivery by a vendor to the owner, for personal use, benefit or enjoyment, are exempt from taxation.
(2) The exemption provided in subsection (1) of this section does not apply to:
(a) Any tangible personal property held by the owner, wholly or partially for use or sale in the ordinary course of a trade or business, for the production of income, or solely for investment.
(b) Any tangible personal property required to be licensed or registered under the laws of this state.
(c) Floating homes or boathouses, as defined in ORS 830.700.
(d) Manufactured structures. [Amended by 1953 c.698 §7; 1969 c.648 §1; 1977 c.615 §2; 1985 c.614 §1; 1987 c.601 §5; 2003 c.655 §63; 2019 c.585 §21]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.195 - Household furnishings owned by nonprofit organization furnishing housing for students attending institutions of higher education.

All furniture, goods and furnishings owned by or situated in and used solely by a fraternity, sorority, student housing cooperative or student living organization is exempt from taxation if such fraternity, sorority, student housing cooperative or student living organization furnishes living quarters for students attending institutions of higher education and is not conducted for profit. [1957 c.631 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.197 - Equipment used for certain emergencies in navigable waters.

Communications equipment, emergency response equipment and other tangible personal property is exempt from ad valorem property taxation if the equipment or property is:
(1) Acquired or used primarily for the purposes of responding to and maintaining the capability to respond to shipboard fires or oil spills in navigable waters;
(2) Owned by a nonprofit corporation organized under ORS chapter 65 that operates as a maritime fire and safety association; and
(3) Made available by the nonprofit corporation for use by a federal, state or local emergency response agency pursuant to a mutual aid compact. [2010 c.29 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.203 - Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds.

Notwithstanding any other provision of law granting an exemption from property taxation, specific works or improvements to provide mobile home or manufactured dwelling parks as defined in ORS 446.003 that are financed from the proceeds of revenue bonds issued by the Housing and Community Services Department under ORS 456.548 to 456.725 shall not be eligible for a limited assessment or exemption from property taxation unless:
(1) A city or county governing body has authorized a limited assessment under ORS 308.450 to 308.481 or an exemption under ORS 307.515 to 307.523; and
(2) The work or improvement qualifies for the limited assessment or exemption. [1991 c.738 §2; 1997 c.249 §92]
Note:
307.203 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 307.210 - Property of nonprofit mutual or cooperative water associations; disqualification; application.

(1) After the county assessor has approved an application for exemption filed under this section, all property consisting of land, improvements, fixtures, equipment or supplies, including dams and dikes, owned by any association of persons, wholly mutual or cooperative in character, whether incorporated or unincorporated, used primarily in storing, conveying and distributing water to the members of such association for domestic use or irrigation, where such association has no other business or purpose and its operations are conducted without profit in money, is exempt from taxation.
(2) The property described in subsection (1) of this section shall not be exempt if either of the following conditions existed in the 12-month period prior to the January 1 assessment date:
(a) More than 15 percent of the members of the association were a commercial establishment or establishments that used any of the water for commercial purposes.
(b) More than 25 percent of the total annual volume of water furnished by the association was used by a commercial establishment or establishments for commercial purposes.
(3) For the purpose of this section service to the government of this state, the government of the United States, or any subdivision, agency or instrumentality, corporate or otherwise, of either of them, shall not be construed as a commercial purpose.
(4)(a) An association seeking to claim an exemption under this section shall file an application with the county assessor on or before April 1 preceding the tax year for which the exemption is being claimed.
(b) An application is not required under this section if the property of the association was exempt under this section for the previous tax year and, as of the assessment date for the current tax year, the ownership or use of all of the property that was the subject of the application remains unchanged.
(5) The application shall be on such form and shall contain such information as the Department of Revenue shall prescribe.
(6) The county assessor shall approve or disapprove an application filed under this section and shall notify the applicant of the assessor’s determination. [Amended by 1953 c.709 §2; 1955 c.207 §1; 1957 c.274 §1; 1971 c.258 §1; 1971 c.759 §1; 1991 c.459 §49; 1997 c.113 §4; 1997 c.541 §109; 2003 c.37 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.241 - Policy.

The purpose of ORS 307.241 to 307.248 is to assist private nonprofit corporations to provide permanent housing, recreational and social facilities, and care to elderly persons. The Legislative Assembly finds that the housing and related facilities furnished by private nonprofit corporations provide inherent benefits that justify the funded property tax exemption provided by ORS 307.241 to 307.248. [1977 c.411 §1; 2005 c.94 §32]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.243 - Property to which exemption applies.

(1)(a) Except as provided under paragraph (b) of this subsection, the exemption allowed by ORS 307.242 shall apply only to property, consisting of land and improvements, where the process of construction of the improvements on the land is commenced after January 1, 1977, or to property acquired after January 1, 1977.
(b) The exemption allowed by ORS 307.242 (1)(e) shall apply only to property, consisting of land and improvements, meeting the requirements of ORS 307.241 to 307.248 (including paragraph (a) of this subsection) that on January 1, 1990, is actually being occupied and used, wholly or partially, to furnish permanent residential, recreational and social facilities primarily for elderly persons. Construction, reconstruction, renovation, maintenance, repair or other improvement (including addition of square footage to the existing buildings and structures and the construction or addition of buildings and structures within the initial land area) made to property that is in actual use on January 1, 1990, wholly or partially, to furnish permanent residential, recreational and social facilities primarily for elderly persons shall not disqualify the property for exemption under ORS 307.242 if, during the process of improvement, the property continues to be in actual use, in whole or in part, to furnish permanent residential, recreational and social facilities primarily for elderly persons. The property, as improved, may qualify for exemption. However, land area and the improvements thereon, contiguous or noncontiguous to the initial land area and improvements in use, in whole or in part, for the corporate purposes of the corporation on January 1, 1990, and first placed in service for the corporate purposes of the corporation after January 1, 1990, shall not qualify for exemption under ORS 307.242 (1)(e).
(2) The exemption allowed by ORS 307.242 shall not apply to the property of any corporation that requires any payment in excess of one month’s rent, including a deposit or founder’s fee, to be paid, in addition to rent paid for occupancy of the facility, as a condition for occupancy.
(3) The exemption allowed by ORS 307.242 shall not apply in any year in which delinquencies exist for taxes or other amounts charged against the property on the tax roll. [1977 c.411 §3; 1989 c.803 §14; 1993 c.19 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.244 - Funded exemption; computation of rate of levy by county assessor; payments to county by department; proration.

(1) The assessor shall compute and list the value and compute and list the amount of tax which would have been charged on each property receiving an exemption under ORS 307.242 had the property not received an exemption. On or before October 15, the county assessor shall certify the total amounts so computed for each county to the Department of Revenue and to the county treasurer.
(2) Not later than November 15, the Department of Revenue shall pay to each county treasurer the amount certified under subsection (1) of this section, less any discount provided in ORS 311.505. The payments made by the department under this section shall be made from the suspense account referred to in ORS 307.248. If necessary, the payments may be prorated as provided in ORS 307.248.
(3) Payments made by the department to the various county treasurers under this section shall be distributed to the taxing units of the county in accordance with the schedule of percentages computed under ORS 311.390. [1977 c.411 §4; 1977 c.761 §6; 1985 c.761 §29; 1991 c.459 §51; 2001 c.753 §23]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.245 - Denial of exemption for failure to reflect exemption by rent reduction.

The funded property tax exemption granted under ORS 307.241 to 307.248 may not be granted in any year following a year for which the corporation has failed to satisfy the county assessor or the Department of Revenue that the exemption granted in the previous year has been reflected by a reduction in the amount of rent that would otherwise be paid for occupancy of the facility by its residents. [1977 c.411 §5; 2005 c.94 §33]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.248 - Suspense account; fiscal year allocation; proration of payments.

(1) Amounts necessary to make the payments authorized by ORS 307.244 shall be transferred to a suspense account established under ORS 293.445. Moneys in the suspense account are continuously appropriated to the Department of Revenue to carry out the purposes of ORS 307.241 to 307.248.
(2) Of the total amount transferred to the suspense account referred to in subsection (1) of this section for the biennium, the department shall allocate a portion to each fiscal year. The allocation shall be the department’s best estimate of the most efficient use of the moneys in the suspense account so as to minimize any reductions in the payments required under ORS 307.244 for each fiscal year.
(3) On or before November 1 of each fiscal year of each biennium, the department shall determine the amount of money needed to make the payments under ORS 307.244 for that fiscal year. If the sum of the obligations is greater than the amounts credited to the suspense account referred to in subsection (1) of this section and allocated to that fiscal year for those obligations under subsection (2) of this section, the payments required under ORS 307.244 shall be proportionally reduced so that the state does not accrue a debt in excess of the amount credited. A claim for payment may not accrue to a county under ORS 307.244 in excess of the amount determined under this subsection.
(4) If the amount allocated to the first fiscal year of a biennium under subsection (2) of this section exceeds the amount of actual payments made under ORS 307.244, the excess amount shall be available for payments under ORS 307.244 in the second fiscal year of the biennium. [Formerly 310.692]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.250 - Property of veterans or surviving spouses.

(1) As used in this section and ORS 307.260, 307.262 and 307.270, "veteran" has the meaning given that term in ORS 408.225.
(2) Upon compliance with ORS 307.260, there shall be exempt from taxation not to exceed $15,000 of the assessed value of the homestead or personal property of any of the following residents of this state other than those described in subsection (3) of this section:
(a) Any veteran who is officially certified by the United States Department of Veterans Affairs or any branch of the Armed Forces of the United States as having disabilities of 40 percent or more.
(b) Any veteran having served with the United States Armed Forces who, as certified by one duly licensed physician or naturopathic physician, is rated as having disabilities of 40 percent or more. However, a veteran shall be entitled to the exemption granted under this paragraph only if the veteran during the calendar year immediately preceding the assessment year for which the exemption is claimed had total gross income, including pensions, disability compensation or retirement pay, or any combination of such payments from the United States Government on account of such service, of not more than 185 percent of federal poverty guidelines.
(c) The surviving spouse remaining unmarried of a veteran, but the exemption shall apply only to the period preceding the date of the first remarriage of the surviving spouse.
(3) Upon compliance with ORS 307.260, there shall be exempt from taxation not to exceed $18,000 of the assessed value of the homestead or personal property of any of the following residents of this state:
(a) Any veteran who is officially certified by the United States Department of Veterans Affairs or any branch of the Armed Forces of the United States as having service-connected disabilities of 40 percent or more.
(b) The surviving spouse remaining unmarried of a veteran, if the veteran died as a result of service-connected injury or illness or if the veteran received at least one year of the maximum exemption from taxation allowed under paragraph (a) of this subsection after 1981 for a veteran certified as having service-connected disabilities of 40 percent or more.
(4) The amount of the exemption allowed under subsection (2) or (3) of this section shall equal 103 percent of the amount of the exemption for the prior tax year. [Amended by 1953 c.63 §3; 1955 c.248 §1; 1961 c.410 §5; 1969 c.605 §55; 1971 c.338 §1; 1973 c.402 §7; 1981 c.530 §3; 1981 c.682 §1; 1982 s.s.1 c.33 §2; 1991 c.67 §77; 1991 c.459 §52; 1995 c.610 §2; 1997 c.541 §111; 1999 c.221 §1; 2005 c.520 §1; 2009 c.41 §1; 2017 c.356 §26]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.262 - Tax years for which exemption may be claimed upon receipt of federal certification of disability; procedure; refund.

(1) Notwithstanding ORS 307.260, if a veteran receives notice of certification from the United States Department of Veterans Affairs or any branch of the Armed Forces of the United States that the veteran has disabilities of 40 percent or more as of a date set forth in the certification, the veteran may obtain the exemption set forth in ORS 307.250 for each tax year following the date of certified disability.
(2) A veteran seeking to obtain an exemption under ORS 307.250 pursuant to this section must file a claim for exemption with the county assessor within six months of the date the federal government agency notifies the veteran of the certified disability.
(3) Notwithstanding subsection (1) of this section, a veteran may not receive an exemption under ORS 307.250 for a tax year that is more than three tax years prior to the tax year in which a claim is filed under this section.
(4) If the county assessor determines that a veteran who has filed a claim under this section meets the requirements of ORS 307.250 for a tax year prior to the current tax year, property taxes collected on the exempt amount for the prior tax year, together with interest at the rate set forth in ORS 311.812, shall be refunded to the veteran. Refunds shall be made from the refund reserve account established under ORS 311.807. [2001 c.199 §2; 2009 c.41 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.270 - Property to which exemption of ORS 307.250 applies.

(1) The exemption under ORS 307.250 applies to property a veteran or surviving spouse owns or has in possession under a recorded contract of purchase. The exemption first applies to the homestead of the veteran or surviving spouse and then to the personal property of the veteran or surviving spouse. Property of the spouse of the veteran is deemed the homestead of the veteran if the veteran and the spouse of the veteran are living together and occupying the property as their homestead. When a veteran or surviving spouse applies for exemption on properties in two or more counties, the total amount of the exemption allowed in all counties may not exceed the maximum amount of exemption under ORS 307.250.
(2) For each qualified veteran or surviving spouse only one valid and allowable claim for an exemption on a homestead shall be permitted in any one assessment year. [Amended by 1955 c.248 §2; 1977 c.113 §1; 1981 c.530 §5; 1981 c.682 §3; 1982 s.s.1 c.33 §4; 1991 c.459 §54; 1995 c.610 §4; 1997 c.541 §115; 1999 c.221 §2; 2007 c.615 §3; 2009 c.41 §4; 2017 c.315 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.280 - Effect of exemption under ORS 307.250 on prior tax levied.

Allowance of the exemption, under ORS 307.250, in any year shall not have the effect of canceling or permitting the cancellation of any tax levied in any prior year.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.283 - Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War.

The surviving spouse remaining unmarried of any honorably discharged veteran of the Civil War or the Spanish War, who is pensioned and actually resides in a homestead, is entitled to an exemption of $2,000 of the taxable value of such homestead, in addition to the exemption from taxes on real property otherwise provided by law for such surviving spouse. [Formerly 307.300]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.286 - Homestead exemption.

(1) Upon compliance with ORS 307.289, there shall be exempt from taxation up to $60,000 of the assessed value of the homestead of any resident of this state who is:
(a) Serving in the Oregon National Guard, military reserve forces or organized militia of any other state or territory of the United States; and
(b) Performing service:
(A) Under Title 10 of the United States Code or pursuant to a deployment made under the authority of the Emergency Management Assistance Compact; and
(B) For more than 178 consecutive days, if at least one of the days falls within the tax year for which the exemption is claimed.
(2) For each tax year beginning on or after July 1, 2006, the amount of the exemption allowed under subsection (1) of this section shall equal 103 percent of the amount of the exemption for the prior tax year.
(3) As used in this section, "homestead" means residential property that is owned by a person described in subsection (1) of this section and that, but for military service, would be occupied as a residence by the person. [2005 c.520 §3; 2007 c.604 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.289 - Claiming homestead exemption; alternative procedures following death of person qualifying for exemption.

(1) Each person qualifying for the exemption under ORS 307.286 shall file with the county assessor, on forms supplied by the assessor, a claim in writing on or before August 1 following the end of the tax year for which the exemption is claimed.
(2) The claim shall set out the basis of the claim and designate the property to which the exemption may apply. Claims for exemptions under ORS 307.286 shall include a statement by the claimant under oath or affirmation setting forth the basis for eligibility for the exemption. The claim shall also include an affidavit or affirmation of the claimant that the statements contained therein are true.
(3) Notwithstanding subsection (1) of this section and ORS 307.286 (1), an individual described in ORS 307.286 (1) who applies prior to the date on which service begins shall be allowed the exemption if the claimant has written orders that require the performance of service for at least one day during the tax year for which the exemption is being claimed and the claimant is otherwise eligible for the exemption.
(4)(a) Notwithstanding subsection (1) of this section and ORS 307.286 (1), an individual who is lawfully occupying the homestead of the qualifying person may file a claim for the exemption under ORS 307.286 by the time prescribed in subsection (1) of this section if the qualifying person died while performing the service described in ORS 307.286 (1)(b)(A) during the current or prior tax year.
(b) The claim shall be allowed by the county assessor if the qualifying person met all of the qualifications for an exemption under ORS 307.286 prior to death, other than the number of consecutive days of service.
(5) If taxes on the exempt value have been paid, the taxes shall be refunded in the manner prescribed in subsection (6) of this section. If taxes on the exempt value have not been paid, the taxes and any interest thereon shall be abated.
(6) The tax collector shall notify the governing body of the county of any refund required under this section and the governing body shall cause a refund of the taxes and any interest paid to be made from the unsegregated tax collections account described in ORS 311.385. The refund under this subsection shall be made without interest. The county assessor and tax collector shall make the necessary corrections in the records of their offices. [2005 c.520 §4; 2007 c.604 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.315 - Nursery stock.

Nursery stock, as defined in ORS 571.005 (5), whether bare root, or whether balled or heeled or growing in containers in or upon the ground, is exempt from ad valorem taxation in the hands of the grower or wholesalers. [1971 c.285 §2; 1979 c.692 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.320 - Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land.

The value of any deciduous trees, shrubs, plants or crops, whether annual or perennial, and any cultured Christmas trees, as defined in ORS 215.203, or timber described under ORS 321.267 (3) or 321.824 (3), growing upon agricultural land devoted to agricultural purposes, shall be exempt from assessment and taxation and shall not be deemed real property under the provisions of ORS 307.010. [1957 c.615 §1; 1983 c.657 §4; 1985 c.565 §53; 1989 c.887 §6; 1991 c.714 §5; 2003 c.454 §118; 2003 c.621 §79a]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.325 - Agricultural products in possession of farmer.

(1) The items of personal property described in subsection (2) of this section which, on the assessment date, are owned and in the actual or constructive possession of the farmer who produced them or who has procured them for use or consumption in the farm operations of the farmer, shall be exempt from taxation.
(2) The items referred to in subsection (1) of this section are as follows:
(a) Grain.
(b) Seed.
(c) Hay.
(d) Fruit.
(e) Vegetables.
(f) Nuts.
(g) Hops.
(h) Wool.
(i) Fish.
(j) Poultry.
(k) Butter, cheese and evaporated, condensed or concentrated milk.
(L) Mint.
(m) Bivalve mollusks.
(n) Livestock.
(o) Fur-bearing animals.
(p) Bees.
(q) Vermiculture supplies and products. [1965 c.429 §2; 1979 c.692 §2; 1987 c.691 §1; 2001 c.753 §11; 2005 c.657 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.330 - Commercial facilities under construction.

(1) Except for property centrally assessed by the Department of Revenue, each new building or structure or addition to an existing building or structure is exempt from taxation for each assessment year of not more than two consecutive years if the building, structure or addition:
(a) Is in the process of construction on January 1;
(b) Is not in use or occupancy on January 1;
(c) Has not been in use or occupancy at any time prior to such January 1 date;
(d) Is being constructed in furtherance of the production of income; and
(e) Is, in the case of nonmanufacturing facilities, to be first used or occupied not less than one year from the time construction commences. Construction shall not be deemed to have commenced until after demolition, if any, is completed.
(2) If the property otherwise qualifies for exemption under this section and ORS 307.340, the exemption shall likewise apply to any machinery or equipment located at the construction site which is or will be installed in or affixed to such building, structure or addition. [1959 c.246 §1; 1961 c.552 §1; 1971 c.284 §1; 1991 c.459 §55; 1997 c.541 §117]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.370 - Property of nonprofit homes for elderly persons; limitation on lessee.

(1) In aid of veterans tax exemptions, subject to the conditions prescribed in ORS 307.370 to 307.385 and 308.490, there shall be exempt from taxation the personal property and a portion of the real property computed as provided in ORS 307.380, owned or being purchased under a contract by a corporation described in ORS 307.375 which is actually and exclusively occupied and used in the operation of a nonprofit home for elderly persons.
(2) For the purposes of subsection (1) of this section, a corporation which is described in ORS 307.375 which has only a leasehold interest in a nonprofit home for elderly persons operated by it is deemed to be a purchaser of the property if the operating lessee is specifically obligated by its contract of lease to pay the ad valorem taxes on the real and personal property used in the operation of the home. [1969 c.587 §2; 1974 c.54 §1; 1975 c.780 §17]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.375 - Type of corporation to which exemption under ORS 307.370 applicable.

The exemption provided in ORS 307.370 may be permitted only as to a corporation organized and operated only for the purpose of furnishing permanent residential, recreational and social facilities primarily for elderly persons, that:
(1) Is organized not for profit, pursuant to ORS chapter 65 or any statute repealed by chapter 580, Oregon Laws 1959;
(2) Receives not less than 95 percent of its operating gross income, excluding any investment income, solely from payments for living, medical, recreational and social services and facilities, paid by or on behalf of elderly persons using the facilities of such corporation;
(3) Permits no part of its net earnings to inure to the benefit of any private stockholder or individual; and
(4) Provides in its articles or other governing instrument that, upon dissolution, the assets remaining after satisfying all lawful debts and liabilities shall be distributed to one or more corporations exempt from taxation under this chapter as corporations organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, or to the State of Oregon. [1969 c.587 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.380 - Claiming exemption under ORS 307.370.

(1) Each corporation described in ORS 307.375, claiming the personal property tax exemption pursuant to ORS 307.370, shall file with the county assessor, on forms supplied by the assessor, a written claim therefor in duplicate on or before April 1 of each year in which the exemption is claimed, except that when the property designated is acquired after March 1 and before July 1, the claim for that year shall be filed within 30 days after the date of acquisition. If the claim for any year is not filed within the time specified, the exemption shall not be allowed on the assessment roll for that year. The claim shall be signed by the taxpayer subject to the penalties for false swearing.
(2)(a) Each corporation annually shall aid residents, who could qualify for property tax exemptions pursuant to ORS 307.250 to 307.283, if the living unit of such elderly person were the homestead of the person and owned in fee simple, to prepare applications in duplicate for property tax exemptions on behalf of the corporation, for the benefit of the elderly person as provided by ORS 307.370 to 307.385 and 308.490. The duplicate forms shall be completed and signed by the resident-applicant and filed with the assessor on or before the date required by law.
(b) The corporation shall determine the amount of assessed value that each resident of a nonprofit home who would have qualified for an exemption under ORS 307.250 to 307.283 would have had exempted if the living unit of such elderly person was the homestead of the person and owned in fee simple. The amount of the property tax exemption provided for in ORS 307.370 to 307.385 and 308.490 and attributable to the veteran or surviving spouse of the veteran shall be the lesser of:
(A) The maximum amount of exemption that the veteran or surviving spouse of a veteran would have qualified for under ORS 307.250 or 307.283, whichever is applicable; or
(B) The assessed value of the living unit of the veteran or the surviving spouse.
(c) The assessor shall process each such application in the manner otherwise required under ORS 307.250 to 307.283, except for the requirement of owning or purchasing a homestead. The total of such exempt amounts in each facility, together with the exemption on personal property, shall constitute the exemption allowed the corporation.
(3) The assessor shall act upon the claim and shall approve it or reject it, noting the action upon both the original and the duplicate copies. The duplicate copy thereupon shall be returned to the claimant.
(4) The Department of Revenue shall furnish to a county assessor, upon request, a statement certifying the qualification or nonqualification of a corporation under ORS 307.375. [1969 c.587 §4; 1971 c.747 §15; 1975 c.780 §1; 1981 c.530 §7; 1981 c.682 §4; 1987 c.293 §65; 1987 c.756 §16; 1997 c.113 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.385 - Credit to resident’s account with share of tax exemption; denial of exemption if credit not given.

Not later than December 15 of each year, a corporation that has received a real property exemption for the current year under ORS 307.370 shall credit the account of each resident of a facility whose living unit was taken into account in determining the real property exemption. The amount of the credit must equal the amount of real property taxes that would have been assessed and collected against the corporation for that portion of the assessed value of such living unit included in computing the corporation’s exemption. The county assessor shall furnish the corporation with the information necessary for the corporation to make the computation. Prior to the following February 1, the corporation shall satisfy the assessor that credit has been given each applicable resident as required by this section. If the corporation fails to satisfy the assessor that the applicable resident has received the credit, the assessor must deny the corporation any property tax exemption under ORS 307.370 to 307.385 or 308.490 in the next assessment year, beginning January 1. [1969 c.587 §6; 1975 c.780 §2; 1991 c.459 §57; 1997 c.541 §119; 2005 c.94 §34]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.390 - Mobile field incinerators.

Mobile field incinerators owned by farmers or by groups of farmers that are exclusively used for sanitizing grass seed fields by means other than open field burning shall be exempt from taxation if they are purchased within five years after they are certified as a feasible alternative to open field burnings by the Department of Environmental Quality pursuant to ORS 468A.555 to 468A.620 and 468A.992. [1971 c.678 §2; 1977 c.650 §12]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.391 - Field burning smoke management equipment.

Radio communications equipment, meteorological equipment or other tangible personal property used in connection with the operation of the field burning smoke management program established under ORS 468A.555 to 468A.620 and 468A.992 is exempt from ad valorem property taxation. [2001 c.753 §18]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.394 - Farm machinery and equipment; personal property used in farm operations; limitation.

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