reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0170 - Adjustments to Personal Property Value

Current through Register Vol. 63, No. 7, July 1, 2024
Whenever the property value appeals board reduces personal
				property value, the order shall list the real market value of the individual
				items or categories/schedules as submitted on the petition, and the values
				ordered by the board.
Example 1: If the petitioner is appealing the value of a single
				item of personal property, the order shall list the real market value on the
				tax roll of the item being appealed; the real market value of the item as
				corrected or sustained by the board; the total real market value on the tax
				roll of all property assessed to the account; and the total real market value
				of all property assessed to the account as corrected or sustained by the
				board.
Example 2: If the petitioner is appealing all of the items in a
				schedule as listed in the personal property return filed under ORS 308.290, the
				board's order shall show the total real market value on the tax roll of the
				personal property listed in the schedule; the total real market value for the
				schedule as corrected or sustained by the board; the total real market value on
				the tax roll of all property assessed to the account; and the total real market
				value of all property assessed to the account as corrected or sustained by the
				board.
Example 3: If the basis of the appeal is the model year,
				purchase date and price, or the valuation factor used to arrive at the value of
				any or all of the items in all five schedules, the board's order shall state
				the basis for any changes.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS
				  309.110
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0180 - Disposition of Appeals of Property Assessed as an Undivided Interest

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Any owner of property assessed as an
			 undivided interest may petition the property value appeals board for a
			 reduction in the value of the property under ORS 309.100. An appeal filed by an
			 owner of property assessed as an undivided interest will be treated as an
			 appeal on behalf of all the owners of all the undivided interests in the
			 property. The owner filing the appeal will be considered the primary
			 petitioner.
(2) When the board
			 receives a petition of the value of property assessed as an undivided interest,
			 the board must:
(a) Determine the real market
			 value of the whole property as if it were under single ownership.
NOTE: The assessor may issue separate tax statements for each
				undivided interest in real property (ORS 308.125), but the value attributed to
				each interest is not an issue that can be brought before the board.
(b) If the real market value
			 determined under (a) is reduced, apportion the value by the proportional share
			 of each undivided interest. Apportion a maximum assessed value and assessed
			 value for each interest.
(c) Issue
			 an order in the name of the primary petitioner that addresses both the value of
			 the whole property and the value attributed to each interest. Mail a copy of
			 the order to all other persons owning a percentage interest in the
			 property.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0190 - Adjudicated Value Calculation for Centrally Assessed Property

Current through Register Vol. 63, No. 7, July 1, 2024
Properties assessed under ORS
				308.505 to
				308.660 (centrally assessed
				property), which have adjudicated values, must be adjusted during the
				subsequent five year period to reflect changes in value due to additions,
				retirements, and economic trends.
(1)
			 Because of the complex interactions of the numerous variables involved in the
			 unitary appraisal of centrally assessed properties, the adjustment due to
			 additions, retirements, and economic trends will be determined in the following
			 manner:
(a) An appraisal of the property will
			 be made by the department for the year for which the adjudicated value was
			 established and for each of the subsequent years, following the methods and
			 procedures used to develop the adjudicated value at the trial or hearing where
			 the adjudicated value was determined.
(b) If no method or procedure was developed
			 in reaching the adjudicated value, the methodology used should be consistent
			 with that used for all similar properties. The value determined by the
			 department's appraisal for the current assessment year will be divided by the
			 value determined by the department's appraisal (not adjudicated value) for the
			 assessment year immediately prior. This ratio will be applied to the
			 "adjudicated" value of the prior assessment year to develop the "adjudicated"
			 value for the current year's assessment.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0200 - Adjudicated Value Applied to Component Appealed

Current through Register Vol. 63, No. 7, July 1, 2024
When the Property Value Appeals Board, the Department of
				Revenue, or the tax court issues a final order correcting the real market value
				of property that includes both land and improvements, and the final order
				corrects only the land component or only the improvement component, ORS 309.115 only applies to the component corrected as a result of the appeal.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS
				  309.115
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0210 - Trending and Indexing an Adjudicated Value

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 "Adjudicated value" means a real market value that has been corrected by a
			 final order of the Department of Revenue, the property value appeals board, the
			 tax court or other court, and is adjusted only as allowed under ORS 309.115 for
			 the subsequent five tax years.
(2)
			 A single trend or index applied to all properties of a certain class in a
			 market area shall be applied in the same manner to adjudicated values in the
			 same property class and market area. For purposes of this rule, a market area
			 may be identified to exist within a county or include properties in multiple
			 counties. This section applies, but is not limited, to ratio studies conducted
			 under ORS 309.200 and economic studies conducted for industrial properties
			 appraised by the Department of Revenue under 306.126.
(3) Assessors may develop valuation models to
			 determine the real market value of property in the same property class and in
			 the same defined market area that rely on applying trending, indexing, and
			 depreciation factors to multiple, identifiable property characteristics on
			 file.
(4) The assessor shall apply
			 the same adjustments to adjudicated values as those applied to values of other
			 properties in the same property class in the same defined market area where
			 valuation modeling for multiple property characteristics is used to calculate
			 real market value.
(5) The
			 adjudicated value in section (4) must be calculated using the method in either
			 subsection (a) or (b) of this section. The methods in subsections (a) and (b)
			 in this section are mathematically equivalent, although differences due to
			 rounding may occur. Such differences are de minimus.
(a) Adjust the prior year's adjudicated value
			 proportionately to the change in value produced by the valuation model.
(A) Calculate the ratio of the real market
			 value produced by the valuation model in the current year to the real market
			 value produced by the valuation model in the prior year.
(B) Apply the ratio in paragraph (A) to the
			 prior year's adjudicated value.
Example 1: Real property is originally listed on the 2013-14
				tax roll with an RMV of $100,000. The county property value appeals board
				reduces the RMV to $85,000. The county applies a valuation model, which is
				recalculated each year, to all like properties in the market area. The table
				below shows the real market values produced by the valuation model, the ratio
				to the real market value produced by the valuation model for the prior year to
				those values, and the result of multiplying the prior year's adjudicated value
				by the ratio for each tax year. [Table not included. See ED. NOTE.]
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0220 - Additions, Remodeling and Rehabilitation

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				309.115(2)(e),
				"additions, remodeling and rehabilitation" does not include maintenance.
				Maintenance includes, but is not limited to, painting and replacement of
				defective components with components of like utility.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  309.115
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0240 - Contents of the Assessor's Certified Ratio Study

Current through Register Vol. 63, No. 7, July 1, 2024
The Assessor's Certified Ratio Study shall be prepared in
				accordance with OAR 150-309.200-(C), completed according to instructions
				provided by the Department of Revenue, and consist of the following
				items:
(1) Table of Contents.
(2) Certification of assessor's
			 ratio study and adjustment program.
(3) Analysis of valuation methods and
			 procedures.
(4) Introduction
			 (purpose of report, format of the report, etc.).
(5) Reconciliation of real market value
			 forecast analysis.
(6) Time trend
			 analysis.
(7) County map showing
			 appraisal areas.
(8) Listing of
			 property class codes and descriptions. If the county has not yet converted to
			 basic property class codes, as required by OAR 150-308.215(1), provide a cross
			 reference listing.
(9) Ratio
			 computations, conclusions and identification of each study area whether an
			 adjustment will be made or not, with supporting data in conformance with the
			 current edition of the Assessor's Ratio Procedures Manual:
(a) Pertinent sales listings and supplemental
			 studies.
(b) Computations of
			 statistical data and conclusion explanations.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0250 - Preparation of the Sales Ratio Study

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The collecting, recording, confirming,
			 analyzing, and formatting of the sales data used in the sales ratio study and
			 any other data to be used in preparing the certified ratio study must be done
			 under the supervision of the county assessor in conformance with the current
			 Assessor's Ratio Procedure Manual published by the department.
(2) Deviations from the procedures contained
			 in the manual must be approved by the department.
(3) The sales data file, if electronically
			 maintained, must have the format required by OAR 150-306-0080.
(4) Counties must prepare and complete a
			 Certified Ratio Study for all property classes each year on or before July 1.
			 The assessor must file a copy of the study with the department no later than
			 July 1 of each year. The department will consider an extension for cause, to
			 last no later than August 1, if a request is filed in writing with the
			 department prior to July 1.
Publications: Publications referenced are available from the
				  agency.
Statutory/Other Authority: ORS
				  305.100
Statutes/Other Implemented: ORS
				  309.200
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0260 - Administration of Appeals Process

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The Property
			 Value Appeals Board clerk shall summarize orders on a form provided by the
			 Department of Revenue.
(2) The
			 completed form shall be sent to the Department of Revenue within 45 days after
			 adjournment.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS
				  309.360
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 310 - LEVY OF PROPERTY TAX; TAX REDUCTION PROGRAMS › Section 150-310-0020 - Notice of Property Tax Levy to the Assessor

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Entity" means a taxing district with the
			 authority to levy ad valorem tax or any other tax on property that is required
			 or authorized to be placed on the assessment and tax roll for the current
			 fiscal year, a unit of government with the authority to place an amount on the
			 assessment and tax roll, or a nongovernmental unit with the authority to place
			 an amount on the assessment and tax roll.
(2) On or before July 15 of each year any
			 entity placing an amount on the assessment and tax roll shall file the
			 following with the county assessor:
(a) Two
			 copies of the notice of categorization and certification, (form LB-50, ED-50 or
			 UR-50),
(b) Two copies of the
			 ordinances or resolutions to adopt the budget, to make appropriations, to levy
			 the taxes, and to categorize the taxes.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 310 - LEVY OF PROPERTY TAX; TAX REDUCTION PROGRAMS › Section 150-310-0030 - Guidelines for Nongovernmental Units Using Assessment and Tax Roll

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Property tax
			 moneys" includes ad valorem taxes, taxes on property, as defined in ORS
			 310.140(1), and
			 other amounts specifically authorized by law to be included on the roll that is
			 certified for collection under 310.060. Property tax moneys shall be deposited
			 in the unsegregated tax collections account as required under 311.385.
(2) An entity that is not a
			 governmental unit that has specific statutory authority to place an amount on
			 the assessment and tax roll must notify the county assessor of the amount no
			 later than July 15 of each year as required under ORS
			 310.060. Notice of the amount
			 must be on the forms prescribed by the Department of Revenue.
(3) Unless otherwise provided by law, the
			 provisions of ORS 311.806 do not apply when any
			 entity that is not a governmental unit certifies an amount specifically
			 authorized by law to be included on the assessment and tax roll, and the amount
			 on individual properties is calculated by the entity. Any claim for refund of
			 such amount due to an error in calculation of the amount shall be made to the
			 entity. The entity shall pay any refunds it determines to be due to errors in
			 calculation of the amount out of the funds available to the entity. Such
			 refunds shall not be paid from the unsegregated tax collections account, and
			 the assessor shall not be required to redetermine the amount of other taxes
			 imposed on the property for which the refund is made.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  310.060
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 310 - LEVY OF PROPERTY TAX; TAX REDUCTION PROGRAMS › Section 150-310-0040 - Excessive and Illegal Levies

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 If any municipal corporation submits a tax levy to the assessor which exceeds
			 constitutional or statutory limitations, the Department of Revenue shall notify
			 the assessor and the excessive portion of the levy shall not be entered on the
			 tax roll.
(2) If the Department of
			 Revenue determines that the levy otherwise fails to meet the requirements
			 provided by law, then upon the notification by the Department of Revenue the
			 assessor shall not enter any tax levy upon the tax roll that does not meet
			 statutory requirements.
(3) Upon
			 discovery that a levy fails to meet the requirements provided by law, the
			 Department of Revenue shall notify, by mail, the municipal corporation and the
			 county assessor of the defects. The assessor shall change the levy in
			 accordance with proper instructions. The municipal corporation shall comply by
			 submitting a revised Form LB-50 reflecting the changes in the levy, plus an
			 amended resolution and budget document to reflect the reduced revenue and
			 appropriated expenditures.
Forms referenced are available from the
				  agency.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  280.060
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 310 - LEVY OF PROPERTY TAX; TAX REDUCTION PROGRAMS › Section 150-310-0060 - Joint District Apportionment Formula

Current through Register Vol. 63, No. 7, July 1, 2024
(1) When a taxing district extends into more
			 than one county and it levies a dollar amount ad valorem levy, the total of the
			 levy must be apportioned among the counties in which it lies according to the
			 assessed value to be used to compute the tax rate of the district in each
			 county. The percentage of value in each county must be calculated to enough
			 digits so that the tax rate for that levy will be the same in each county when
			 truncated at the seventh (7th) digit.
(2) Separate apportionments must be done for
			 each category of levy subject to the limits of Section 11b, Article XI of the
			 Oregon Constitution.
(3) Example:
			 The example district lies in two counties and has a levy subject to the School
			 Operations limit. The levy is $1,000. The example shows only one category of
			 levy, if the district has more than one category, separate allocations would be
			 done for each category of levy. [Example not included. See ED. NOTE.]
Example referenced is not included in rule text.
Click here for PDF copy of
				  example
.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  310.110
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 310 - LEVY OF PROPERTY TAX; TAX REDUCTION PROGRAMS › Section 150-310-0560

Current through Register Vol. 63, No. 7, July 1, 2024
Table referenced is not included in rule text.
Click here for PDF copy of
				  table
.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  310.055
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0100 - Applying Offsets to Ad Valorem Tax Levies

Current through Register Vol. 63, No. 7, July 1, 2024
Offsets due to a district shall be deducted from the total of
				all ad valorem levies within each category certified by the district on the
				basis of the ratio that each category of levy bears to the total amount of all
				levies of the district.
Example:
A county levies for general government,
				school operations (county school fund), and exempt debt service. This
				illustrates allocation of an offset of taxes paid under ORS
				311.160 (1/4 of 1% offset).
				[Formula not included. See ED. NOTE.]
Formula referenced is not included in rule text.
Click here for PDF copy of
				  formula
.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  311.105
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0110 - Form of Roll Changes and Notations

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The following procedures may be used to
			 implement the alternate method for making roll notations and changes.
(2) Where the law speaks to corrections,
			 additions, changes to or notations on the roll, whether made by written,
			 electronic or other means, the county may enter these roll changes by using
			 alpha-numeric identifiers that are supported by a voucher for each roll entry.
			 The alpha-numeric identifier shall reference the supporting voucher.
(3) The voucher shall be numbered, dated,
			 state what roll change is to be made, provide sufficient evidence indicating
			 the propriety of or the law substantiating the roll change, and identify the
			 tax account or accounts affected. The voucher shall be approved by the officer
			 in charge of the roll or an authorized deputy.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  311.150
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0160 - Roll Correction for Nonexistent Property

Current through Register Vol. 63, No. 7, July 1, 2024
Property or improvements, which did not exist, but were
				included on the assessment roll at the time of the last appraisal shall be
				corrected, when discovered, under ORS
				311.205(1)(b)
				and 311.206.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  311.205
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0170 - What is an "Error or Omission on the Roll of Any Kind"

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The officer may correct an error or
			 omission on the roll of any kind if the correction does not require the
			 exercise of valuation judgment. "Valuation judgment" includes but is not
			 limited to selection of appraisal methodology or the estimation of functional
			 and economic obsolescence adjustments. Errors or omissions that may be
			 corrected under this subsection include, but are not limited to:
(a) The elimination of an assessment to one
			 taxpayer of property belonging to another on the assessment date.
Example 1: If a deed of a sale is never
			 recorded, the assessor records would not reflect the new ownership. Because the
			 records do not reflect the correct information, it is not correctable as a
			 clerical error but is correctable as an error or omission on the roll of any
			 kind.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0180 - Corrections to County Assessment and Tax Rolls Made Under ORS 311.206

Current through Register Vol. 63, No. 7, July 1, 2024
When a county makes a change to the roll under ORS
				311.205(1)(c)
				in response to direction from the Department of Revenue the change must be
				considered as being done by order of the department for purposes of 311.206. No
				additional notices to the taxpayer are required.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  311.205
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0190 - Taxes Added to the Tax Roll as a Result of Error Correction; Including a Special Rule for Computing Interest

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 When taxes other than levies under ORS
			 310.065 are added to the tax
			 roll under 311.205, or the taxes already on the tax roll are increased under
			 311.205, the limitation(s) imposed by section 11b, Article XI of the Oregon
			 Constitution must be determined for the year(s) to which the tax will be added
			 for each installment as follows:
(a) If there
			 is no change in value and the amount originally billed equals or exceeds the
			 calculated limitation, new billing is not required.
(b) If the value is increased and the amount
			 originally billed is less than the new calculated limitation, a new billing is
			 required reflecting the correction.
(c) The additional taxes due shall be
			 calculated based on the total taxes as corrected for the year being corrected
			 and shall be the net amount due after the limitation is imposed.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0200 - Definition of "Distribute in the Same Manner as Other ad Valorem Property Taxes Imposed on the Property" for Error Corrections

Current through Register Vol. 63, No. 7, July 1, 2024
"Distributed in the same manner as other ad valorem property
				taxes imposed on the property" means to be deposited into the unsegregated tax
				collections account under ORS
				311.385 for the year of billing.
				The amount of additional ad valorem taxes or penalties attributable to each
				district must be determined based on the percentage that the total ad valorem
				property billing tax rate of the district bears to the total billing tax rates
				for the code area in the year in which the additional taxes are billed. Any non
				ad valorem taxes, including penalties, must be attributed to the district for
				which the tax was imposed. In preparing the percentage distribution schedule
				under 311.390 the tax collector must include any additional taxes resulting
				from an error correction under 311.205 in the calculation.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  311.206
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0210 - Property Subject to Assessment as Omitted Property

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Omitted property includes any real or
			 personal property, or part thereof, that has been omitted from the certified
			 assessment and tax roll for any reason. Omitted property may include, but is
			 not limited to, a separate freestanding structure or improvement, an addition
			 that increases the square footage of a structure or improvement, a remodel
			 which increases a structure's real market value, or real or personal property
			 machinery and equipment.
(2)
			 Property may be added to the roll under ORS
			 311.216 if:
(a) Omitted due to the assessor's lack of
			 knowledge of its existence,
(b)
			 Improvements are added to or made a part of a property after that property has
			 been physically appraised, and are later discovered by the assessor,
(c) Improvements have been included in error
			 on another account,
(d) Omitted
			 from a return filed pursuant to ORS
			 308.290, including
			 understatement of costs for new property or improvements to property, or
(e) Omitted for any other reason.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0220 - Date Roll Corrected

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				311.223(4) and
				311.229 the "roll is corrected"
				on the date the assessor sends the notice to the taxpayer's last known address
				by first class mail as required in 311.223(2).
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  311.223
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0230 - Definitions

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Distributed in
			 the same manner as other ad valorem property taxes imposed on the property"
			 means to be deposited into the unsegregated tax collections account under ORS
			 311.385 for the year of billing.
			 The amount of additional ad valorem taxes or penalties attributable to each
			 district must be determined based on the percentage that the total ad valorem
			 property billing tax rate of the district bears to the total billing tax rates
			 for the code area in the year in which the additional taxes are billed. Any non
			 ad valorem taxes, including penalties, must be attributed to the district for
			 which the tax was imposed. In preparing the percentage distribution schedule
			 under 311.390 the tax collector must include any additional taxes resulting
			 from adding omitted property in the calculation.
(2) "Prior to completion of the next general
			 property tax roll" for the purposes of accepting prepayments pursuant to ORS
			 311.370 means prior to the date
			 on which the roll is next delivered by the assessor to the tax collector as
			 provided in 311.115.
Stat. Auth: ORS
				  305.100
Stats. Implemented: ORS
				  311.229
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0240 - Procedure to Correct MAV When Square Footage Error Exists

Current through Register Vol. 63, No. 7, July 1, 2024
(1) To correct the maximum assessed value
			 (MAV) of a property for an error in square footage, the assessor must receive a
			 petition from either the current owner of the property or other person
			 obligated to pay taxes imposed on the property. The petition must be filed with
			 the county assessor on or before December 31 of the current tax year on a form
			 prescribed by the department.
(2)
			 The correction to MAV by the assessor for the earliest tax year in the petition
			 must be in proportion to the correction to RMV due to the error in square
			 footage for that tax year.
(3) To
			 correct the MAV for subsequent tax years, multiply the prior year's corrected
			 assessed value (AV) by 1.03 and compare to the prior year's corrected MAV. The
			 greater of the two will be the corrected MAV for the account.
(4) Notwithstanding that a property's MAV has
			 been corrected due to a square footage error, the corrected MAV remains subject
			 to adjustments required by ORS 308.146 to 308.166.
(5) Roll corrections pursuant to ORS 311.234 are to be made using the procedures in 311.205.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS
				  311.234
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0250 - Contents of Property Tax Statements

Current through Register Vol. 63, No. 7, July 1, 2024
The tax statement shall contain:
(1) The name of the county;
(2) The fiscal year being billed;
(3) The property type;
(4) The account number;
(5) For real property, an identifier which
			 meets one of the requirements of ORS
			 308.240(1);
(6) For real property:
(a) The real market value of land, the real
			 market value of improvements, and the total real market value of the account
			 for the prior year and for the current year; or
(b) If the property is subject to special
			 assessment, the specially assessed value of the account for the prior year and
			 for the current year.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0260 - Prepayment of Property Taxes

Current through Register Vol. 63, No. 7, July 1, 2024
Unless authorized by law, no prepayments of property taxes
				which have not been certified by a taxing district, shall be collected or
				accepted.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  311.250
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0350 - Written Direction Required for Payment Application from Agents Who Pay Taxes on Behalf of Taxpayer

Current through Register Vol. 63, No. 7, July 1, 2024
An agent who pays taxes on behalf of any taxpayer may provide
				written instructions with any payment as to how the payment is to be applied.
				An agent includes but is not limited to a mortgagee, beneficiary under a deed
				of trust, or vendor under a land sale contract. If no written directions
				accompany the payment the tax collector shall apply the payment as specified in
				ORS 311.356.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  311.356
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0360 - Monthly Tax Distributions to Districts

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The tax collector shall make a monthly
			 statement of property tax moneys collected during those periods requiring
			 quarterly statements if:
(a) The unsegregated
			 tax collections account balance is more than $10,000 for any tax year; or
(b) A taxing district requests
			 monthly distributions of taxes.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0500 - Discount on Taxes as a Result of Addition of Current Year Value under ORS 311.208

Current through Register Vol. 63, No. 7, July 1, 2024
(1) When value
			 is added to the roll under ORS
			 311.208 any additional taxes due
			 are eligible for the discount allowed under 311.507 if paid on or before the
			 15th of the month next following the month billed.
(2) Discount must be allowed on the payment
			 of taxes resulting from additional value added to the current assessment and
			 tax roll if the payment is sufficient to pay all outstanding taxes on the
			 account plus the tax resulting from the additional value.
(a) A 3 percent discount is allowed on the
			 entire additional property tax amount if it is paid on or before the 15th of
			 the month following the month of the correction.
(b) A 2 percent discount is allowed on
			 two-thirds of the additional property tax amount if it is paid on or before the
			 15th of the month following the month of the correction. The remaining
			 one-third amount is due on or before the May trimester due date; otherwise
			 interest will accrue on the balance due as specified in ORS
			 311.208.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0520 - Date Property Becomes Exempt when Foreclosed by City for Delinquent Assessment Liens

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of determining the tax exemption of the property
				under ORS 307.090 and the exemption of
				interest and penalty under ORS
				311.520, a city acquires title
				to the property immediately following the sale of the property to the city as a
				result of foreclosure for delinquent assessment liens.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  311.520
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0530 - Interest on City Foreclosed Property

Current through Register Vol. 63, No. 7, July 1, 2024
(1) When a city sells real property for which
			 there are unpaid principal amounts of taxes owing under ORS
			 311.520(1),
			 interest begins to accrue on the principal amount beginning on the 16th of the
			 month following the sale. Interest would accrue as provided in ORS
			 311.505(2). For
			 example:
(a) City sells property with 1990
			 taxes owing on the property on July 1, 1993. Interest would begin on those
			 taxes on July 16, 1993.
(b) City
			 sells property with 1990 taxes owing on the property on July 17, 1993. Interest
			 would begin on those taxes on August 16, 1993.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0540 - "Certificate of Delinquency" Defined

Current through Register Vol. 63, No. 7, July 1, 2024
"Certificate of Delinquency" means certificates sold for the
				amount of delinquent property taxes, penalties and accrued interest. Counties
				no longer issue certificates of delinquency. The notice of delinquent taxes
				served by the tax collector under ORS
				311.545 is not a certificate of
				delinquency.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  311.525
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0550 - Interest on State of Oregon Foreclosed Property

Current through Register Vol. 63, No. 7, July 1, 2024
(1) When the State of Oregon sells real
			 property for which there are unpaid principal amounts of taxes owing under ORS
			 311.525, interest begins to
			 accrue on the principal amount beginning on the 16th of the month following the
			 sale. For example:
(a) The State of Oregon
			 sells property with 1990 taxes owing on the property on July 1, 1993. Interest
			 would begin on those taxes on July 16, 1993.
(b) The State of Oregon sells property with
			 1990 taxes owing on the property on July 17, 1993. Interest would begin on
			 those taxes on August 16, 1993.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0560 - Fee for Service of Warrant Under ORS 311.605 to ORS 311.635

Current through Register Vol. 63, No. 7, July 1, 2024
The fee for service of a warrant is not property tax money.
				When money is collected for service of a warrant it shall be deposited to the
				County General Fund.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  311.633
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0570 - Charges on the Personal Property Warrant

Current through Register Vol. 63, No. 7, July 1, 2024
Interest shall not be charged on nor added to the fee for
				service of a warrant allowed under ORS
				311.633.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  311.635
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0650 - Homestead Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For
			 property to qualify for tax deferral under ORS
			 311.666 to
			 311.701, the property must be
			 the homestead of the applicant while the property taxes are being deferred.
			 This means all individual or joint applicants must live on the
			 property.
(2) The only exception to
			 section (1) is for situations in which the applicant is required to live away
			 from the homestead by reason of the applicant's health. "By reason of health"
			 means that the applicant needs to be away from the property in order to
			 facilitate or obtain medical care or to provide the applicant's basic life
			 needs. Basic life needs include but are not limited to preparation of meals,
			 personal hygiene, or daily care of oneself.
(3) If the applicant in the deferral program
			 is not living at the homestead for reasons of health, the applicant must
			 provide a letter from a medical provider stating the applicant is unable to
			 provide medical care or basic life needs for himself or herself.
(4) Neither the applicant nor the medical
			 provider is required to give a specific date by which the applicant will return
			 to the homestead.
(5) If the
			 applicant is absent from the homestead by reason of the health of the
			 applicant, the Oregon Department of Revenue will continue paying the property
			 taxes as long as the property remains otherwise eligible or until one of the
			 events under ORS 311.684 occurs.
Example 1: Jack and Jane are co-applicants
			 and have been participants in the Senior Deferral program for five years.
			 During a snowstorm in February, Jack fell and broke a hip. Jack has been sent
			 to a nursing home for physical therapy and rehabilitation. Jane notified the
			 department of the situation through a letter from Jack's doctor. Because Jack
			 and Jane both meet the homestead requirement, the Oregon Department of Revenue
			 will continue to pay the property taxes to the county through the deferral
			 program.
Example 2: Same basic
			 scenario as in Example 1. Jane, Jack's co-applicant, moves closer to the
			 nursing home so she doesn't have so far to travel to visit him. All applicants
			 must either live on the property or meet "by reason of health" requirements.
			 Because Jane does not meet the "by reason of health" exception and does not
			 live on the property, the property will not qualify for the deferral program.
			 Both co-applicants must meet the homestead requirements.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0655 - Deferral Criteria for Homesteads with a Reverse Mortgage

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For purposes of
			 this rule:
(a) "Debt" means the current
			 balances due on all liens, judgments or other outstanding obligations against
			 the property, regardless of priority.
(b) "Home value" means the real market value
			 shown on the last certified tax roll for the homestead, adjusted by multiplying
			 by the year-over-year percentage change in the Federal Housing Finance Agency
			 House Price Index for Oregon, fourth quarter. Information provided by the
			 deferral applicant for use in determining their home value may also be
			 considered.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0656 - Deferral criteria when applying with a reverse mortgage

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For purposes of
			 this rule:
(a) "Debt" means the current
			 balances due on all liens, judgments, or other outstanding obligations or
			 encumbrances of any kind against the property, regardless of
			 priority.
(b) "Home value" means
			 the real market value shown on the last certified tax roll for the homestead,
			 adjusted by multiplying by the year-over-year percentage change in the Federal
			 Housing Finance Agency House Price Index for Oregon, fourth quarter.
			 Information provided by the deferral applicant for use in determining their
			 home value may also be considered at the discretion of the
			 department.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0660 - Data Requirements for Property Description on Tax Deferral Application

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 county assessor's office must complete the property description portion of the
			 deferral application to include:
(a)
			 Information about the current deed as follows:
(A) The document or instrument number;
(B) Year recorded;
(C) Book and page number, if applicable;
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311.670(1) - Renumbered

Current through Register Vol. 63, No. 7, July 1, 2024
Publications: Publications referenced are available from the
				  agency.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  311.670
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0670 - Deferred Taxes Paid by the Department

Current through Register Vol. 63, No. 7, July 1, 2024
(1) When the department makes a deferral
			 account payment to the county, the department will pay 97% of the amount of the
			 tax assessed, and the county must credit that amount as full payment of such
			 taxes, regardless of whether the department's payment is before, on or after
			 the payment deadline.
(2) The
			 county may not charge the department interest on any deferral account
			 payment.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  311.676
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0680 - Senior Citizen's Deferred Tax Lien Estimate

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For all Senior Citizen Deferral accounts
			 established under ORS
			 311.666 through
			 311.696, the department must
			 record a lien estimate in the mortgage records of the appropriate county. The
			 lien estimate is made from the following:
(a)
			 Future deferred taxes based on the taxpayer-applicant's life expectancy, as
			 determined by actuarial tables, with an inflation factor added for the tax
			 amount,
(b) Interest to be
			 charged, and
(c) Fees paid for
			 lien recording, release, or satisfaction.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0690 - Timing and Repayment of Disqualified, Cancelled or Inactivated Accounts Under the Property Tax Deferral Program

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The Department of Revenue will pay
			 property taxes to the county on behalf of each applicant that has been approved
			 for the property tax deferral programs under ORS
			 311.666 to
			 311.701. Once the application is
			 approved, the department will pay the taxes each year for as long as the
			 property and deferral program applicant remain eligible. A lien will be placed
			 on the property. The department tax-deferred property account will include the
			 deferred taxes, lien fees, and interest on the deferred taxes.
(2) "Cancelled" means that the tax-deferred
			 property has been removed from the deferral program at the written request of
			 the tax-deferred property applicant, and not for reason of any of the events
			 listed in ORS 311.684.
(a) If a tax-deferred property account is
			 cancelled prior to September 1, the department will not pay the current year
			 taxes to the county on behalf of the deferral program applicant.
(b) The department will pay the current year
			 taxes to the county on behalf of the deferral program applicant if a
			 tax-deferred property account is cancelled on or after September 1.
(c) A cancelled tax-deferred property account
			 may be paid in full at any time after cancellation but no later than as
			 required by ORS 311.686.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0700 - Election by Spouse or Disabled Heir to Continue Tax Deferral

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions.
			 For purposes of this rule:
(a) "Disabled
			 heir" means a person that is a disabled heir as described in ORS
			 311.666.
(b) "Surviving spouse" means:
(A) A person who is legally married to an
			 applicant at the time of the applicant's death; or
(B) A person who is joined in a registered
			 domestic partnership with an applicant at the time of the applicant's
			 death.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 311 - COLLECTION OF PROPERTY TAXES › Section 150-311-0710 - Voluntary Payments on Property Tax Deferral Accounts

Current through Register Vol. 63, No. 7, July 1, 2024
(1) When the department receives voluntary
			 payments, it will apply the payments in the following order:
(a) Against all accrued interest first;
(b) Then to the deferral tax
			 balance until fully paid; and
(c)
			 Lastly to the lien recording and release fees.