Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-0200 - Rezoned Property - Calculating Maximum Assessed Value (MAV)

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For the
			 purposes of determining MAV under ORS
			 308.142 to
			 308.166 and this rule, the
			 following definitions apply:
(a) "Primary
			 use" means an activity or combination of activities of chief importance on the
			 site and is one of the main purposes for which the land or structures are
			 intended, designed, or ordinarily used. A site may have more than one primary
			 use, such as mixed use buildings with commercial use on the ground floor and
			 residential use on upper floors.
(b) "Accessory use" means a use or activity
			 that is incidental and subordinate to the primary use of the property. A use
			 designated as "accessory "or "auxiliary" by an applicable zoning code is
			 presumed to be accessory unless that designation is clearly inconsistent with
			 the ordinary legal meaning of "accessory," as determined by relevant criteria
			 such as the relative size of the area used and the impact of the use on the
			 surrounding neighborhood. Accessory uses may include, but are not limited to:
(A) In residential zones, recreational
			 activities, hobbies, home businesses, or pet raising;
(B) In commercial office zones, cafeterias,
			 health facilities, or other amenities primarily for employees;
(C) In commercial retail zones, offices or
			 storage of goods;
(D) In
			 industrial zones, storage, rail spurs, lead lines, or docks;
(E) Parking in any zone, unless commercial
			 parking is designated or allowed as a primary use, such as for parking
			 structures; and
(F) Accessory
			 structures such as accessory dwelling units limited in size, garages, car
			 ports, decks, fences, and storage sheds.
(c) "Type of use" means one of the uses
			 defined in OAR 150-308.215(1)-(A)(8).
(d) "Floor area ratio" means the relationship
			 of the total allowed area of above ground floors of a building to the total
			 area of the parcel of land on which it is sited.
(e) "Site coverage ratio" means the
			 relationship of the total area covered by the footprint of a building to the
			 total area of the parcel of land on which it is sited.
(f) "Rezoned" means on or after July 1, 1995,
			 the governmental body that regulates zoning:
(A) Made any change in the zone designation,
			 including but not limited to an overlay, plan district, or floating zone
			 designation, of the property;
(B)
			 Made a change in one or more of the permitted primary types of use of the
			 property; or
(C) Made a change in:
(i) The number of dwelling units, other than
			 accessory dwelling units, allowed per acre, or other legal limitation on the
			 number of dwelling units, other than accessory dwelling units, in a given area;
(ii) The allowed floor area ratio;
			 or
(iii) The allowed site coverage
			 ratio.
Example 1: The zone designation on a
			 zoning map is changed from light industrial to commercial. Property has been
			 rezoned.
Example 2: Prior to July
			 1, 1995, a city's zoning ordinances allowed a small degree of office space,
			 ordinarily a commercial use, in an industrial zone as accessory to industrial
			 uses. No other commercial uses were permitted in that zone. The city later
			 amends the zoning ordinances to allow office space as a primary use of property
			 in those industrial zones. Because the zone now permits both commercial and
			 industrial uses as primary uses, the permitted primary types of use of the
			 property have changed. Property has been rezoned.
Example 3: Any amendment is made to the
			 zoning ordinances increasing the number of dwelling units, other than accessory
			 dwelling units, allowed per acre. Property has been rezoned.
(D) "Rezoned" does not
			 include:
(i) Changes in the authorized uses
			 of the property that were imposed before July 1, 1995, by the governmental body
			 that regulates zoning of the property;
(ii) Satisfaction of conditions or
			 restrictions on the authorized uses of the property that were imposed before
			 July 1, 1995, by the governmental body that regulates zoning of the property;
(iii) Changes in the authorized
			 types of use of the property imposed by a governmental body other than the
			 governmental body that regulates zoning of the property; or
(iv) Changes in allowed accessory uses.
Example 4: The ordinances governing
			 single-family residential zones are amended to allow a single accessory
			 structure, designated as an "accessory dwelling unit." The accessory dwelling
			 unit is limited in size either to a maximum square footage or in proportion to
			 the primary dwelling. The zoning amendment changes the allowed accessory uses
			 of property. Property has not been rezoned.
Example 5: The ordinances governing
			 single-family residential zones are amended to allow the operation of a home
			 business in a residential zone. The amendment designates the home business as
			 an "accessory use" and imposes limitations on the business to preserve the
			 residential character of the zone in which it is conducted, such as limitations
			 on the type of business conducted or the number of employees allowed. The
			 business activity is incidental to the primary use of the home. Property has
			 not been rezoned.
Example 6: An
			 amendment is made to the zoning ordinance to allow high-technology
			 manufacturing in a light industrial zone. The zone designation has not changed.
			 Light industrial use and the new use of high-technology manufacturing are both
			 within the same type of use, which is industrial. Property has not been
			 rezoned.
Example 7: An amendment
			 is made to the zoning ordinance to allow a beauty school in a commercial office
			 zone. The zone designation has not changed. Commercial office use and the new
			 use of a beauty school are both within the same type of use, which is
			 commercial. Property has not been rezoned.
(g) "Used consistently with the
			 rezoning" means the property is put to a newly permitted use under the
			 rezoning. It does not include a use that was permitted under the prior zoning.
			 It often includes, but does not require, a physical change to the property.
Example 8: Single-family dwellings are a
			 permitted use under multi-family zoning. If a vacant parcel is rezoned from
			 single- to multi-family, and a new single-family house is later constructed,
			 the new use is not consistent with the rezoning because the use was allowed
			 prior to the rezoning. The exception for property rezoned and used consistently
			 with the rezoning has not occurred.
Example
			 9: A house in a residential zone is used as a commercial office.
			 The residential zone is changed to a commercial zone in a later year. The
			 property is used consistently with the rezoning because the commercial use was
			 previously a nonconforming use, and is now a newly permitted use under the
			 rezoning. The exception for property rezoned and used consistently with the
			 rezoning has occurred.
Example 10:
			 A city decides to revise their zoning code, and the zone designation for a
			 commercial zone on a map is changed from "C5" to "GC." However, there is no
			 change to the permitted uses. Although property has been rezoned, no property
			 will be "used consistently with the new zoning" because all of the uses were
			 permitted under the prior zoning.