reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0170 - Senior Center Property Exemption

Current through Register Vol. 63, No. 7, July 1, 2024
The following criteria, as a minimum, is specific to senior
				center property only.
(1) To qualify
			 for an exemption, the primary use of a property must be providing senior
			 services and activities, rather than a by-product of another group or activity.
(2) Property used primarily for
			 providing services and activities for senior persons may qualify for exemption.
(3) "Primary use" means 51 percent
			 or more of the time the property is actually used.
(4) Eligible activities may include but are
			 not limited to food service programs, exercise and health screening, estate
			 planning seminars, arts and crafts workshops, dances or celebrations.
(5) Only the portion of a property
			 that is reasonably necessary and actually used is eligible for exemption.
			 Actual use must be consistent with the qualifying activities.
(6) An exemption shall not be denied due to
			 incidental fund raising.
(7) Some
			 fund raising activities such as baked goods sales, salmon bakes, benefit
			 breakfasts, and raffles or games of chance, may occur so long as those
			 activities comprise 49 percent or less of the total activity time. The assessor
			 shall deny any claim for exemption if a record of the activities is not
			 provided upon request.
(8)
			 Activities which do not qualify include but are not limited to the following:
(a) A retail store, thrift store or gift shop
			 whether stocked with consignment items, or donated goods does not qualify.
(b) Living quarters do not
			 qualify.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0180 - Burial Grounds, Cemeteries, Crematories

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Buildings used exclusively to store
			 machinery and equipment which is used solely for cemetery, crematory, or
			 alternative disposition of human remains purposes are exempt.
Example: a crematory association owns a tool shed used solely
				to store maintenance machinery and equipment. The tool shed is exempt.
Example: a caretaker's residence is owned by a cemetery
				association and is located on cemetery grounds. The caretaker's residence is
				taxable. Example: a funeral parlor is located on cemetery grounds. The funeral
				parlor is taxable.
(2) A pet
			 cemetery is taxable. The assessor shall exempt only burial grounds of human
			 remains.
Statutory/Other Authority: ORS
				  305.100
Statutes/Other Implemented: ORS
				  307.150
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0190 - Application Process for Property Tax Exemption

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The applicant must specify the applicable
			 exemption statute when filing a claim for exemption.
(2) It is not the county assessor or
			 Department of Revenue's responsibility to determine under which statutory
			 provision the applicant should apply.
(3) The assessor shall determine property tax
			 exemption eligibility based on the exemption statute specified by the applicant
			 on the application.
(4) The
			 assessor shall return any application that is incomplete to the applicant for
			 completion.
(5) If the assessor
			 returns an application for completion or clarification, the applicant must
			 return the application to the assessor within 15 days of the date it was mailed
			 to the applicant or by the filing deadline, whichever is later, for the
			 assessor to accept the application as a timely filing.
(6) Any application that is filed late must
			 be accompanied by a late filing fee. If the applicant does not pay the late
			 filing fee no exemption shall be allowed.
(7) If the exemption is denied by the
			 assessor, the late filing fee shall be refunded to the applicant.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  307.162
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0200 - Property of Exempt Entities Leased to Other Exempt Entities

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For purposes of
			 ORS 307.166, a lease or other
			 agreement means any written document that communicates the terms and conditions
			 of tenancy. A verbal agreement will not qualify in an exemption
			 claim.
(2) Public body property
			 which is leased or used by another public body is exempt from property taxes
			 when the property is used by the lessee for a qualifying exempt purpose on July
			 1 of the assessment year to be exempted. The public body granting possession
			 and use of their property must provide notice of the lease or other agreement
			 to the assessor after entering the agreement. If requested by the assessor, a
			 copy of the lease or other agreement must be provided.
(3) When public body property is subsequently
			 leased to another entity other than a public body whose property is exempt from
			 taxation, filing a timely application for a property tax exemption is
			 required.
(4) When property of
			 entities that are not public bodies but whose property is exempt from taxation
			 is leased to a public body, an application for a property tax exemption is also
			 required.
(5) When application is
			 required, late filing is permitted. Payment of the late filing fee must be
			 submitted with the application. The late filing fee cannot be excused or
			 waived.
Statutory/Other Authority: ORS
				  305.100
Statutes/Other Implemented: ORS
				  307.166
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0210 - Property Tax Status of Alternative Energy Systems

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions:
(a) "Alternative energy system" means a
			 solar, geothermal, wind, water, fuel cell or methane gas energy system used for
			 the purpose of heating, cooling or generating electricity.
(A) Solar alternative energy systems use the
			 sun and may include but are not limited to:
(i) Solar electric or photovoltaic (PV)
			 systems that consist of solar electric panels (photovoltaic cells) that convert
			 sunlight directly into electricity and may include connective wiring, solar
			 electric modules, inverter, mounting system, disconnection equipment,
			 net-metering system, and storage batteries,
(ii) Solar heating or cooling systems that
			 consist of active, passive, and thermal systems used for water, or space
			 heating or cooling and may include south facing windows, trombe walls, extra
			 thick concrete/stone floors designed for the absorption of heat, thermal
			 chimneys, solar panels or collectors which directly heat coils of water on the
			 roof or outside walls, extra hot water storage tanks, connecting piping,
			 sensors, valves, pumps, heat exchangers, and controls.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0220 - Qualifications for Exemption of Indian Properties

Current through Register Vol. 63, No. 7, July 1, 2024
The following criteria shall be used to determine the
				qualification for property tax exemption under ORS
				307.180 when land is not held in
				trust for the tribe or for an individual by the federal government.
(1) Property must be located within the
			 tribal boundaries of the reservation.
(2) The owner must be an enrolled tribal
			 member residing on the reservation but not necessarily on the property.
Example:
an enrolled tribal member owns farmland
				on the reservation but maintains a household in a housing unit on the
				reservation. The farmland is exempt from taxation.
(3) Property may be leased to a non-Indian
			 and retain tax-exempt status.
Example:
an enrolled tribal member living on the
				reservation leases all farmland to a non-Indian farmer. The farmland is exempt
				from taxation.
(4) Personal
			 property leased to a tribal member and delivered on the reservation is exempt.
			 Property leased to a tribal member, delivered off the reservation but used on
			 the reservation is also exempt.
NOTE:
A lease-purchase agreement is different than
				a lease, therefore property covered by a lease-purchase agreement might be
				taxable.
(5) Fee title ownership of
			 land located on the reservation by an enrolled tribal member of that
			 reservation does not negate the tax-exempt status of that land.
(6) Marriage between an enrolled tribal
			 member and a non-Indian spouse will not, of itself, jeopardize the tax-exempt
			 status of the land they hold together on the reservation.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  307.180
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0230 - Valuation of Summer Home Properties

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Real property belonging to the United
			 States leased for summer homes is exempt from taxation. This exemption applies
			 only to the land. Leased fee and leasehold (or possessory) interests in the
			 land are exempt. No value for land shall be shown on the assessment roll.
(2) Improvements to the land are
			 site developments and are taxable. Site developments include such items as
			 water systems, septic systems, roadways, electrical service, and landscaping.
			 The value of site developments shall be included on the improvement portion of
			 the assessment roll.
(3)
			 Improvements on the land such as buildings and structures are taxable.
(4) Appraisal methods for valuing
			 these properties will vary depending on available market data. Regardless of
			 the method used, care and consideration must be taken to avoid taxation of the
			 land or any interests in the land. Appraisal methods to be used include:
(a) Reproduction or replacement cost new less
			 allowances for various forms of depreciation.
(b) Sales comparison of summer home
			 properties which may be owned fee simple. In using this method, care must be
			 taken to recognize the tenuous nature of Forest Service leases and permits.
Example:
Comparison of improvements. Sales of
				comparable improved properties owned in fee simple indicate a market value of
				$75,000. The land value for these properties is indicated from land sales to be
				$15,000. Thus, an indicated value of $60,000 ($75,000-$15,000) is indicated for
				the improvements of the subject summer home property. This value may not be
				applicable for the summer home property if the lease term (or expected
				continuation of the lease) is less than the anticipated life of the
				improvements.
Example:
Land to property ratio. Sales of
				comparable improved properties owned in fee simple indicate a land to property
				ratio of 20% and a market value of $75,000 for the subject summer home
				property. Thus, the indicated value for the summer home property is $60,000
				(80% times $75,000).
(c)
			 Income capitalization. This approach is generally not applicable to summer home
			 properties because they are not typically rented on a month-to-month basis.
			 Also, lease payments made to the U.S. government for use of the land are
			 usually very favorable to the lessee, making capitalization of this income
			 stream unreliable as a value indicator.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0240 - Exception To Taxable Personal Property

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Tangible personal property is assessed
			 and taxed unless statutes specifically grant an exemption.
(2) "Use" of the property is the determining
			 factor for granting an exemption.
(a)
			 Tangible personal property used exclusively for personal use and enjoyment by
			 the owner is granted exemption from property tax.
(b) Tangible personal property used in a
			 trade or business is taxable. A trade or business is an activity performed for
			 any form of compensation, personal reward or gain.
(c) Tangible personal property that is used
			 both for the owner's personal use and as part of a trade or business is
			 taxable.
Example:
Household furnishings in a Bed and
				Breakfast or adult foster home are taxable when used by anyone other than the
				owner. Items used exclusively by the owner for personal enjoyment are exempt
				from property tax, such as the bed where the owner sleeps and the armoire or
				dresser that contains the owners clothes.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307.242(2) - Documents to Accompany Claim

Current through Register Vol. 63, No. 7, July 1, 2024
Claims filed under ORS
				307.241 to
				307.245 must be approved by the
				assessor and shall be submitted by the assessor to the Department of Revenue
				accompanied by all data required by the Department as necessary for the
				assessor to approve the claim. The Department shall review the claim and other
				material and shall notify the assessor in writing of its approval or rejection
				of the claim. The assessor shall not notify claimant of county approval of the
				claim until notification of Department action on the claim has been
				received.
All claims submitted to the Department of Revenue shall be
				accompanied by:
(1) Copy of completed
			 federal or state government form Project Income Analysis and
			 Appraisal;
(2) Statement from
			 claimant showing current year rents certified by U.S. Department of Housing and
			 Urban Development or Oregon Housing Division and a statement of total income
			 for the nonprofit home listing rent for each living unit, leased or rented
			 commercial area and income from any other source;
(3) Statement from assessor showing use,
			 square footage and income from space in home either leased or rented or
			 available for lease or rental for commercial use. Space designed or planned for
			 commercial use but not in commercial use must be available to or in use by the
			 residents of the home or that space is not eligible for tax
			 exemption;
(4) Statement from
			 assessor that all land on which the tax exemption is claimed is or is not used
			 by the applicant as described in the exemption claim for nonprofit housing,
			 recreation, social facilities and care for the elderly;
(5) Statement from assessor showing division
			 of total project value, land and improvements, eligible and not eligible for
			 property tax exemption;
(6)
			 Statement from the claimant showing how exemption granted in any previous year
			 has been reflected by a reduction in the amount of rent that would otherwise
			 have been paid for occupancy of the facility by its residents. If the claimant
			 states the rent, as certified for the home by the U.S. Department of Housing
			 and Urban Development or Oregon Housing Division, does not contain an amount
			 for property tax a letter signed by a representative of the government agency
			 involved is required. Where rent charged does contain an amount for property
			 tax the claimant must provide a listing showing individual living unit rents as
			 certified by the government agency and the amount each of those rents was
			 reduced in the previous year to reflect the tax exemption.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  307.242
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0250 - Water Association Qualifications

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For purposes of ORS
			 307.210:
(a) "Water Associations" are wholly mutual or
			 cooperative in character and have the following characteristics:
(A) Each incorporated association is
			 organized as a wholly mutual or cooperative association or, if organized as a
			 nonprofit organization, its bylaws provide that it operate as a wholly mutual
			 or cooperative association.
(B) An
			 unincorporated association provides in its bylaws that the association is
			 wholly mutual or cooperative in character and is not to produce a profit.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0260 - Water Association Exemption Under ORS 307.210 Is Assessor's Responsibility

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 Assessor shall consider all water association exemption applications and
			 determine whether any portion of the property is exempt.
(2) The water association shall include the
			 information and data required on the exemption application form 150-310.013 to
			 claim exemption.
(3) The Assessor
			 may request additional information from the water association.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  307.210
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0270 - Jurisdiction Over Assessment of Telephonic Companies

Current through Register Vol. 63, No. 7, July 1, 2024
(1) ORS
			 307.220 provides for the
			 exemption from taxation of certain property, except parcels of land and
			 buildings, owned by qualified associations used exclusively in the
			 construction, maintenance, and operation of a telephonic communication system.
(2) Any property owned, rented,
			 leased or occupied by an association used exclusively in the construction,
			 maintenance, and operation of a telephonic system and not exempt will be
			 classified and assessed pursuant to ORS
			 308.505 to
			 308.660.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  307.220
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0280 - Qualifications for Exemption of Mutual or Cooperative Telephone Associations

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Qualifying
			 Conditions. Property owned by a mutual or cooperative telephone association is
			 qualified for exemption if all the following conditions are satisfied:
(a) Ownership. The property must be owned by
			 an association of persons that:
(A) Is wholly
			 mutual or cooperative in character, whether incorporated or not. The
			 characteristics of a mutual or cooperative association are:
(i) Each incorporated association is
			 organized as a cooperative association or, if organized as a nonprofit
			 organization, its bylaws provide that it operate as a cooperative association.
(ii) Each unincorporated
			 association provides in its bylaws that the association is mutual or
			 cooperative in character and is not to produce profit.
(iii) While one member may hold more stock or
			 shares in the association than another member, voting cannot be based on
			 ownership of shares, stock, certificates, or other evidence of their interest.
			 Voting must be restricted to one vote to a member, or in proportion to their
			 actual, estimated or potential patronage, as the bylaws may provide, except
			 that in no event may any one member thereby exercise a majority vote.
(iv) All members must share
			 proportionately, according to their evidence of interest, in the cost of
			 construction, maintenance, and operation of the association's properties, and
			 in the division of any surplus or reserves accumulated when such a surplus or
			 reserve is not necessary for proper maintenance or construction of such system
			 or all members must share in proportion to their patronage as the bylaws may
			 provide.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0290 - Jurisdiction over Assessment of Non-public Telephonic Systems

Current through Register Vol. 63, No. 7, July 1, 2024
(1) ORS
			 307.230 provides for the
			 exemption from taxation of all property owned by any person not engaged in
			 public service operation and used exclusively in the construction, maintenance
			 and operation of a telephone communication system serving exclusively property
			 owned or operated by such person.
(2) Any property owned, rented, leased or
			 occupied by a person not engaged in public service and used exclusively in the
			 construction, maintenance and operation of a telephone communication system and
			 not exempt will be classified and assessed pursuant to ORS
			 308.505 to
			 308.660.
(3) "Person" has the same meaning as defined
			 in ORS 311.605.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  307.230
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0300 - Qualifications for Exemption for Privately Owned Telephone Systems

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Qualifying
			 Conditions. Property as part of privately owned telephone systems is qualified
			 for exemption if all the following conditions are satisfied:
(a) Ownership. The property must be owned by
			 a person not engaged in public service operation.
(b) Use. The property is used exclusively in
			 the construction, maintenance and operation of a telephone communication system
			 serving exclusively property owned or operated by such person.
(c) Value. The person's telephone property
			 has a real market value of not more than $1,500 as determined by the Department
			 of Revenue.
(d) Operation. The
			 person's telephone communication system operation is conducted without
			 ownership, operation or lease of telephone switchboard exchange facilities, or
			 direct or indirect ownership of stock in any telephone switchboard association,
			 partnership or corporation.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0320 - Definition of Elderly

Current through Register Vol. 63, No. 7, July 1, 2024
Funded exemptions are granted to qualifying non profit homes
				for the elderly under ORS
				307.241 to
				307.245. For purposes of 307.241
				to 307.245 and 307.375, the term "elderly" refers to a person 62 years of age
				or older. This rule is to assist in determining the eligibility of a nonprofit
				home for a funded property tax exemption.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  307.241
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0330 - Exemption Claim Procedures

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 assessor shall review all claims filed under ORS
			 307.241 to
			 307.245 and approve or deny the
			 claims, except as provided in section 3 of this rule.
(2) A copy of each claim approved by the
			 assessor must be sent to the Department of Revenue with a checklist indicating
			 the assessor has, at a minimum, received and reviewed the following
			 information:
(a) The application form
			 completed in full by the corporation;
(b) A description of the federal financial
			 assistance the corporation making the application is receiving or has received;
(c) A statement showing in detail
			 the sources and amounts of all corporate income received by the corporation;
(d) A statement showing in detail
			 the basis for rental amounts charged for occupancy of the facility;
(e) Verification that the corporation meets
			 the requirements of ORS
			 307.375 and ORS
			 307.243(1),
			 including that the corporation.
(A) Is
			 organized and operated only for the purpose of providing permanent residential,
			 recreational and social facilities primarily for elderly persons;
(B) Is a nonprofit corporation organized
			 under ORS chapter 65;
(C) Receives
			 at least 95% of its operating gross income, excluding investment income, from
			 payments by or on behalf of elderly persons solely for living, medical,
			 recreational and social services and facilities;
(D) Permits none of its net earnings to inure
			 to the benefit of a stockholder or individual;
(E) Provides that upon dissolution of the
			 corporation the net assets must be distributed to one or more charitable,
			 scientific, literary or educational corporations exempt under ORS chapter 307,
			 or to the State of Oregon;
(F) Is
			 applying for exemption of land and improvements on which construction of the
			 improvements started after January 1, 1977, or where the property was acquired
			 after January 1, 1977; or in the case of corporations that received state
			 financial assistance as described in ORS
			 307.242(1)(e),
			 where the property was actually occupied and used for permanent residential
			 recreational and social facilities primarily for elderly persons prior to
			 January 1, 1990;
(f)
			 Verification that a payment in excess of one month's rent is not required as a
			 condition for occupancy;
(g) That
			 the actual use being made of the property is consistent with the claim;
(h) A statement from the claimant
			 that either
(A) The rent charged does not
			 include an amount for property tax, as certified by the U.S. Department of
			 Housing and Urban Development, or
(B) If the exemption was granted the previous
			 year, showing how the rent that otherwise would have been paid for occupancy at
			 the facility has been reduced as a result of the exemption; and
(C) That no delinquencies exist on the tax
			 roll for the property.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0340 - Defining "Surviving Spouse" of a Veteran

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Surviving spouse" of a veteran means:
(a) A man or woman who is legally married to
			 a veteran at the time of the veteran's death; or
(b) A man or woman who is joined in a
			 registered domestic partnership with a veteran at the time of the veteran's
			 death. "Domestic partnership" has the meaning given that term as defined in ORS
			 106.310, and the partnership
			 must meet the provisions of ORS
			 106.300 to ORS
			 106.340, also known as the
			 Oregon Family Fairness Act (OFFA).
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0350 - Veteran's Exemption for Surviving Spouse

Current through Register Vol. 63, No. 7, July 1, 2024
(1) If a qualified veteran dies after making
			 timely application, the exemption shall continue on the property for the
			 surviving spouse for the assessment year for which the application was
			 made.
(2) The surviving spouse must
			 own and live on the property and notify the assessor they elect to continue the
			 exemption in the following year to continue the exemption.
Statutory/Other Authority: ORS
				  305.100
Statutes/Other Implemented: ORS
				  307.260
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0360 - Physician Certification of Disability for Exemption

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A veteran described under ORS
			 307.250(2)(b)
			 must be certified annually by a physician as having a disability rating of 40
			 percent or more.
(2) The veteran
			 must file the physician's certificate annually with the Exemption Claim form
			 and their statement of total gross income.
(3) The veteran must file the physician's
			 certificate annually up to and including age 65. Once the veteran reaches the
			 age of 66 and has filed the physician's certificate in the previous year, the
			 veteran is no longer required to file the certificate but is required to file
			 annually the Exemption Claim form and the statement of total gross income.
Example:
A veteran 64 years of age files the
				physician's certificate with the Exemption Claim form and their statement of
				total gross income on or before April 1, 2009. He then has his 65th birthday on
				May 15, 2009. The veteran must file the physician's certificate with the
				Exemption Claim form and income statement when he next files on or before April
				1, 2010. On May 15, 2010, the veteran has his 66th birthday. Since the veteran
				is now 66 years of age and previously filed the certificate after his 65th
				birthday, he is no longer required to file the certificate but is required to
				file his Exemption Claim form and statement of total gross income on or before
				April 1, 2011, or for any year thereafter.
(4) A veteran with a physician-certified
			 permanent disability must be rated as having disabilities of 40 percent or more
			 to qualify for the exemption.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  307.260
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0370 - Property to Which Veteran's Exemption Applies

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions for the purpose of this rule:
(a) "Basic life needs" include, but are not
			 limited to, preparation of meals, personal hygiene, or daily care of oneself.
(b) "By reason of health" means to
			 obtain medical care or to receive basic life needs.
(c) "Temporary absence" means absence with
			 the intention to reoccupy the homestead, similar to a domicile. Examples
			 include but are not limited to temporary vacation, business travel, or military
			 service.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0380 - Transfer of Veteran's Exemption to a Different Property Requires Refiling

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The exemption
			 provided for veterans or surviving spouses under ORS
			 307.250 does not automatically
			 transfer from one property to another property.
(2) The veteran or surviving spouse will need
			 to file a new application with the county assessor where the property is
			 located to claim the exemption.
(3)
			 The late filing provision allowed under ORS
			 307.260(1)(c)(B)
			 is not applicable when the exemption is claimed for a new or different
			 property.
(4) A written claim must
			 be filed on or before April 1 of the assessment year for which the exemption is
			 claimed. When the designated property is acquired after March 1 but prior to
			 July 1, the claim shall be filed within 30 days after the date of
			 acquisition.
Statutory/Other Authority: ORS
				  305.100
Statutes/Other Implemented: ORS
				  307.250 &
				  307.270
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0390 - Veterans Property Held in Trust

Current through Register Vol. 63, No. 7, July 1, 2024
To receive an exemption on property that is held in a trust,
				the trust must be clearly identified as revocable for the specific property on
				which a claim for exemption is filed under ORS
				307.250 and an application is
				made as required in 307.260
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  307.270
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0400 - Oregon Active Military Service Member's Exemption - Eligibility

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				307.286:
(1) A qualifying service member's homestead:
(a) Must be the qualifying service member's
			 principal residence that is located in Oregon;
(b) Must be owned by the qualifying service
			 member prior to July 1 of the tax year for which exemption is claimed;
(c) May be a personal property
			 manufactured structure or a floating home; and
(d) Includes land under a manufactured
			 structure if the land is owned by the qualifying service member.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307.405(3) - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
The Table referenced in this rule is not printed in the OAR
				  Compilation. Copies are available from the
				  agency.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  307.405
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0410 - Oregon Active Military Service Member's Exemption Claimed By Lawful Occupant

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				307.289:
(1) "Qualifying duty" means:
(a) An Oregon resident is serving in the
			 Oregon National Guard, military reserve forces, or other U.S. state's or
			 territory's organized militia;
(b)
			 The individual has been ordered to federal active duty under Title 10 United
			 States Code (USC), or a deployment under the Emergency Management Assistance
			 Compact;
(c) The individual was
			 ordered or deployed on or after January 1, 2005; and
(d) The period of ordered active duty service
			 exceeds 178 consecutive days.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0420 - Agricultural Land Devoted to Agricultural Purposes as Real Property

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The term "land"
			 as used in ORS 307.320 differs from the
			 definition of "land" in 307.010(1) in that it is limited to the land itself. It
			 is land that has a classification as agricultural land and is being used for
			 agricultural purposes such as raising and harvesting crops or rearing, feeding
			 and management of livestock.
(2)
			 For the purpose of advalorem taxation, deciduous trees, shrubs, plants and
			 crops in, under, or growing upon agricultural land devoted to agricultural
			 purposes are wholly exempt from such taxation and need not be listed upon the
			 assessment roll. (See OAR 150-308.235.)
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  307.320
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0430 - Exemption of Buildings, Structures and Machinery or Equipment during Construction

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 Definitions for purposes of ORS
			 307.330 and this rule:
(a) "Addition" means any enlargement of an
			 existing building or structure. This includes the construction of additional
			 stories or the erection of a new wing on an existing building.
(b) "Building" means all real property
			 improvements erected upon the land such as hotels, office buildings, retail
			 stores, condominiums and manufacturing plants and includes heating and
			 ventilating systems, elevators, and similar equipment normally installed as
			 part of the building construction.
(c) "Completed" means the building, structure
			 or addition is ready for its intended use or occupancy.
(d) "In the process of construction" means
			 that construction of the new building, structure or addition has begun, but is
			 not yet completed, and typically the foundation is partially or wholly laid.
			 Site preparation or demolition of an existing building or structure is not
			 considered part of the construction process.
(e) "In use or occupancy" means the property
			 is being utilized in the manner for which the completed building, structure or
			 addition was intended.
(f) "Land"
			 means land in its natural state and includes site development such as fill,
			 excavation, grading and leveling.
(g) "Machinery or equipment" includes
			 machinery or equipment housed within the building, structure or addition for
			 the purpose of manufacturing or otherwise processing raw or finished materials.
(h) "Modernization" means to take
			 corrective measures to bring a property into conformity with changes in style.
(i) "Structure" means all real
			 property improvements, other than buildings, and includes improvements such as
			 ramps, loading docks, wharfs, and paved areas used for parking or storage.
(j) "Testing" means a limited
			 trial production run as a check of equipment and system performance, but does
			 not include the processing of a substantial quantity of finished and marketable
			 products that are, or can be, sold through the usual channels of trade.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0440 - War Veterans Filing a Claim for Exemption if Living in a Nonprofit Home for the Elderly

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Residents of
			 nonprofit homes for the elderly established under ORS
			 307.370 to
			 307.385, and
			 308.490, and who are otherwise
			 qualified, are entitled to the war veteran's tax exemptions. Each veteran or
			 surviving spouse qualifying for the exemption under 307.250 shall file a claim
			 with the county assessor on or before April 1 of each year the exemption is
			 claimed. When the veteran or surviving spouse moves into the nonprofit home for
			 the elderly after March 1 and before July 1 of any year, then the claim must be
			 filed within 30 days after the veteran or surviving spouse moves into the
			 nonprofit home for the elderly.
(2) Each nonprofit home for the elderly
			 corporation annually shall aid qualifying residents in applying for the
			 property tax exemptions on behalf of the corporation, for the benefit of the
			 war veteran or surviving spouse as provided by ORS
			 307.370 to
			 307.385, and
			 308.490. The application shall
			 be on duplicate forms and shall be completed and signed by the
			 resident-applicant, and filed with the assessor on or before the date required
			 by law.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  307.370
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0450 - Nonprofit Home for the Elderly

Current through Register Vol. 63, No. 7, July 1, 2024
The corporation must be nonprofit in nature and organized to
				furnish facilities primarily for citizens over 62 years of age.
(1) At least 95 percent of the corporation's
			 gross operating income must come from payments for living, medical, recreation,
			 and social services for persons over 62 years of age using the facilities.
(2) No part of the net earnings of
			 the corporation can be used to benefit any stockholder or individual.
(3) Upon dissolution, the assets
			 remaining after satisfying all lawful debts and liabilities shall be
			 distributed to one or more corporations exempt from taxation under ORS Chapter
			 307 or to the state of Oregon. These corporations receiving the assets upon
			 dissolution shall be organized and operated exclusively for religious,
			 charitable, scientific, literary, or educational purposes in Chapter
			 307.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  307.375
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0460 - Personal Property Used for Placing Farm Crops in Storage

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions:
(a) "Storage of farm crops" refers to the
			 holding area in which a product is placed before processing begins.
(b) "Processing" is altering the crop in any
			 way such as: washing, icing, sorting, grading, waxing, boxing, slicing, or
			 cutting.
(c) "Primary" is the
			 leading use or the use involving the highest percentage of time relative to all
			 the various uses.
Example:
If an unlicensed farm vehicle is used 45
				percent of the time to move cleaned, sorted, washed and bagged carrots ready
				for market (PRODUCT); 30 percent of the time to move freshly-picked carrots
				from the field to the warehouse or cold storage facility; and 25 percent of the
				time sitting idle, then the vehicle is used primarily in a nonexempt status and
				is fully assessable, even though that use is not 50 percent or more of the time
				available.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0480 - Pollution Control Facilities

Current through Register Vol. 63, No. 7, July 1, 2024
Certified pollution control facilities meeting the requirements
				of ORS 468.165 and
				468.170, are exempt from
				advalorem taxes to the extent of the highest percentage figure certified by the
				Environmental Quality Commission. This percentage is then applied to the amount
				of value the certified pollution control facilities contribute to the total
				property value. The value contribution of the pollution control facility can
				differ from its original cost because of inflation, depreciation, obsolescence,
				or other economic factors. Whenever the property is reappraised the value
				contribution of the certified pollution control facility shall be identified in
				the conclusion of value. The annual value changes will be recorded by the
				appraiser on county Form 310-089.
Forms referenced are available from the
				  agency.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  307.405
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0490 - Oregon Food Processor Property Tax Exemption

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions:
(a) "Assessor" means the county assessor, or
			 the Oregon Department of Revenue (DOR) if DOR is responsible for the appraisal
			 of the facility under ORS
			 306.126.
(b) "Certified" means that Oregon Department
			 of Agriculture (ODA) has inspected the qualified machinery and equipment
			 (M&E) and has provided written verification to the food processor that the
			 M&E is eligible for exemption under ORS
			 307.455.
(c) "Newly acquired" means new or used
			 M&E that is first purchased or leased by a food processor not more than two
			 years (24 months) prior to placing it into service. Leased equipment may be
			 exempt only if the food processor is responsible for the payment of the
			 property taxes under the terms of the lease agreement. Newly acquired property
			 does not include existing equipment that has been refurbished or reconditioned
			 in the time frame provided by this rule.
(d) "Placed into service" means the date the
			 M&E is first used or in such condition that it is readily available and
			 operational for its intended commercial use. It does not include property that
			 is being tested or is in the process of being erected or installed on the
			 January 1 assessment date.
(e)
			 "Qualified M&E" means property, whether new or used, that is newly acquired
			 by a food processor and placed into service prior to January 1 preceding the
			 first tax year for which an exemption under this section is sought, and that
			 consists of:
(A) Real property M&E that
			 is used by a food processor in the primary processing of raw or fresh fruit,
			 vegetables, nuts, legumes, grains, bakery products, dairy products, eggs or
			 seafood; or
(B) Personal property
			 M&E that is used in an integrated processing line for the primary
			 processing of raw or fresh fruit, vegetables, nuts, legumes, grains, bakery
			 products, dairy products, eggs or seafood.
(f) "Real Market Value" (RMV) of the
			 property, for the purpose of determining the late filing fee pursuant to ORS
			 307.455, means the invoice cost
			 of the qualified M&E, installation, engineering, and all miscellaneous
			 costs including machinery process piping, foundations, power wiring, interest
			 during installation, and freight.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0500 - Hardship Situations

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 "Exemption" includes total exemptions, partial exemptions, and special
			 assessments including, but not limited to, those listed in ORS
			 308A.706(1)(d).
			 Relief under this section does not apply to the provisions of ORS
			 311.666 to
			 311.735.
(2) "Good and sufficient cause" is an
			 extraordinary circumstance beyond the control of the taxpayer or the taxpayer's
			 agent or representative that causes the taxpayer to file a late application for
			 an exemption, cancellation of tax, or redetermination of value pursuant to ORS
			 308.146(6) with
			 the assessor or local governing body.
(a)
			 Extraordinary circumstances include, but are not limited to:
(A) Illness, absence, or disability that
			 substantially impairs a taxpayer's ability to make a timely application. The
			 substantial impairment must have existed prior to the filing deadline, and must
			 have been of such a nature that a reasonable and prudent taxpayer could not
			 have been expected to conform to the deadline.
(B) Delayed receipt of a disability
			 certification, a death certificate, or other documentary justification
			 necessary for the filing of an application for exemption, cancellation of tax,
			 or redetermination of value, unless the taxpayer, with ordinary prudence, could
			 have obtained the required information in a timely manner.
(C) Reasonable reliance on misinformation
			 provided by county assessment and taxation staff or Department of Revenue
			 personnel.
(D) Active duty
			 military service during the tax year for which the application for the
			 exemption was filed but only when the petitioner has applied and otherwise
			 qualified for the exemption under ORS
			 307.286. The department may not
			 recommend the assessor accept a late filed application for the exemption due to
			 this circumstance unless the petition to the department is filed timely or the
			 deadline for filing a petition with the department is extended under section
			 (4) of this rule.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0510 - Agricultural Workforce Housing and Farm Labor Camp Assessment

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Only the
			 portion of the farm labor camp property actually occupied, or held for
			 occupation, by persons primarily employed for agricultural or horticultural
			 purposes would qualify. Land and improvements which are not an integral part of
			 the farm labor camp shall not qualify for the exemption. Examples of areas
			 which may qualify for exemption are:
(a)
			 Cooking and eating areas.
(b)
			 Parking areas.
(c) Buffer areas,
			 when reasonably necessary to protect the labor camp or to protect surrounding
			 area from noise or other nuisance factors.
(d) Recreation areas.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0520 - Filing a Claim for Exemption When a Farm Labor Camp or Child Care Facility is Acquired

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Each
			 nonprofit corporation claiming exemption under ORS
			 307.485 shall file a claim with
			 the county assessor on or before April 1 of each assessment year for which the
			 exemption is claimed.
(2) Each
			 nonprofit corporation claiming exemption under ORS
			 307.485 that acquires property
			 after March 1 and before July 1 shall file a claim with the county assessor
			 within 30 days after acquisition.
(3) For existing farm labor camps or child
			 care facilities, "acquisition" occurs when:
(a) The nonprofit corporation takes ownership
			 of the property; or
(b) The
			 nonprofit corporation, who is operating the camp or facility, enters into a
			 lease or lease-purchase agreement.