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2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 307 - Property Subject to Taxation; Exemptions
GENERAL PROVISIONS
- Section 307.010 - Definitions of "land" and "real property" for state property tax laws; timber and mineral interests.
- Section 307.020 - Definition of "intangible personal property" and "tangible personal property" for state property tax laws; inapplicability to centrally assessed persons.
- Section 307.021 - Definition of "manufactured structure" for ORS chapters 305, 307, 308, 310 and 311.
- Section 307.022 - Qualification for exemption of property of certain limited liability companies.
- Section 307.030 - Property subject to assessment generally.
- Section 307.032 - Maximum assessed value and assessed value of partially exempt property and specially assessed property.
- Section 307.035 - Publishing summary of certain exempt real property.
- Section 307.040 - Property of the United States; certain electricity transmission system property leased to United States.
- Section 307.050 - Property of the United States held under contract of sale.
- Section 307.060 - Property of the United States held under lease or other interest less than fee; deduction for restricted use.
- Section 307.065 [1965 c.298 §2; repealed by 2013 c.193 §1]
- Section 307.070 - Settled or claimed government land; improvements.
- Section 307.080 - Mining claims.
- Section 307.090 - Property of the state, counties and other municipal corporations; payments in lieu of taxes on city-owned electric utility property.
- Section 307.092 - Property of housing authority; exception.
- Section 307.095 - State property rented for parking subject to ad valorem taxation; computation.
- Section 307.100 - Public property held by taxable owner under contract of purchase.
- Section 307.107 - Property used for natural gas pipeline extension project.
- Section 307.110 - Public property leased or rented by taxable owner; exceptions.
- Section 307.111 [2001 c.114 §10; repealed by 2017 c.315 §6]
- Section 307.112 - Property held under lease, sublease or lease-purchase by institution, organization or public body other than state.
- Section 307.115 - Property of nonprofit corporations held for public parks or recreation purposes.
- Section 307.118 - Wastewater and sewage treatment facilities.
- Section 307.120 - Property owned or leased by municipalities, dock commissions, airport districts or ports; exception; payments in lieu of taxes to school districts.
- Section 307.122 [1987 c.583 §§3,7; repealed by 1991 c.459 §81]
- Section 307.123 - Property of strategic investment program eligible projects; rules.
- Section 307.125 - Property of forest protection agencies.
- Section 307.126
- Section 307.127 [1977 c.478 §1; 1979 c.689 §6; repealed by 1995 c.79 §119]
- Section 307.130 - Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions.
- Section 307.134 - Definition of fraternal organization.
- Section 307.136 - Property of fraternal organizations.
- Section 307.140 - Property of religious organizations; affordable housing.
- Section 307.145 - Certain child care facilities, schools and student housing.
- Section 307.147 - Senior services centers.
- Section 307.150 - Property used for burial, cremation or alternative disposition.
- Section 307.155 - When land exempt under ORS 97.660, 307.140 or 307.150 taxable; lien.
- Section 307.157 - Cemetery or crematory land acquired by eleemosynary or charitable institution; potential additional taxes.
- Section 307.158 - Continued exemption for former cemetery or crematory land used for exempt low income housing; application; disqualification; additional taxes.
- Section 307.160 - Property of public libraries.
- Section 307.162 - Claiming exemption; late claims; notification of change to nonexempt use.
- Section 307.163 [1967 s.s. c.9 §3; repealed by 1977 c.884 §32]
- Section 307.164 [1973 c.476 §2; repealed by 1977 c.884 §25 (307.166 enacted in lieu of 307.164)]
- Section 307.165
- Section 307.166 - Property leased by exempt institution, organization or public body to another exempt institution, organization or public body.
- Section 307.168 - State land under lease.
- Section 307.169 [Formerly 307.165; 1991 c.459 §46; 1993 c.187 §24; repealed by 1995 c.748 §9]
- Section 307.170
- Section 307.171 - Sports facility owned by large city.
- Section 307.175 - Alternative energy systems.
- Section 307.180 - Property of Indians.
- Section 307.181 - Land acquired or owned by Indian tribe.
- Section 307.182 - Federal land used by recreation facility operators under permit.
- Section 307.183 - Summer homes on federal land occupied under permit.
- Section 307.184 - Summer homes on federal land occupied under lease.
- Section 307.190 - Tangible personal property held for personal use; inapplicability to property required to be registered, floating homes, boathouses and manufactured structures.
- Section 307.193 [1969 c.605 §18; repealed by 1971 c.529 §37]
- Section 307.195 - Household furnishings owned by nonprofit organization furnishing housing for students attending institutions of higher education.
- Section 307.197 - Equipment used for certain emergencies in navigable waters.
- Section 307.200 - Public ways.
- Section 307.203 - Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds.
- Section 307.205 [1977 c.626 §2; 1987 c.756 §13; 1991 c.459 §48; 1997 c.541 §108; repealed by 2013 c.193 §1]
- Section 307.210 - Property of nonprofit mutual or cooperative water associations; disqualification; application.
- Section 307.215
- Section 307.220 [Amended by 1997 c.325 §20; repealed by 2013 c.193 §1]
- Section 307.230 [Amended by 1997 c.325 §21; repealed by 2013 c.193 §1]
- Section 307.240 [Amended by 1971 c.258 §2; 1997 c.113 §5; repealed by 2013 c.193 §1]
- Section 307.241 - Policy.
- Section 307.242 - Property of nonprofit corporation providing housing to elderly persons; necessity of filing claim to secure exemption.
- Section 307.243 - Property to which exemption applies.
- Section 307.244 - Funded exemption; computation of rate of levy by county assessor; payments to county by department; proration.
- Section 307.245 - Denial of exemption for failure to reflect exemption by rent reduction.
- Section 307.248 - Suspense account; fiscal year allocation; proration of payments.
- Section 307.250 - Property of veterans or surviving spouses.
- Section 307.260 - Claiming exemption; alternative procedure for surviving spouse.
- Section 307.262 - Tax years for which exemption may be claimed upon receipt of federal certification of disability; procedure; refund.
- Section 307.270 - Property to which exemption of ORS 307.250 applies.
- Section 307.280 - Effect of exemption under ORS 307.250 on prior tax levied.
- Section 307.283 - Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War.
- Section 307.285 [1981 c.530 §2; 1982 s.s.1 c.33 §5; repealed by 1991 c.459 §81]
- Section 307.286 - Homestead exemption.
- Section 307.289 - Claiming homestead exemption; alternative procedures following death of person qualifying for exemption.
- Section 307.290 [Repealed by 1977 c.113 §2]
- Section 307.295 - Property of surviving spouses of certain public safety officers killed in line of duty; application.
- Section 307.300
- Section 307.310
- Section 307.315 - Nursery stock.
- Section 307.320 - Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land.
- Section 307.325 - Agricultural products in possession of farmer.
- Section 307.330 - Commercial facilities under construction.
- Section 307.340 - Filing proof for cancellation of assessment; abatement.
- Section 307.345 [1965 c.615 §19; 1969 c.493 §78; repealed by 1971 c.747 §21]
- Section 307.347 [1965 c.615 §16; repealed by 1971 c.747 §21]
- Section 307.350 [1963 c.569 §3; 1963 s.s. c.4 §2; 1965 c.615 §22; 1969 c.578 §1; repealed by 1971 c.747 §21]
- Section 307.355 [1963 c.569 §2; 1963 s.s. c.4 §1; repealed by 1965 c.615 §27]
- Section 307.356 [1965 c.615 §17; repealed by 1971 c.747 §21]
- Section 307.360 [1963 c.569 §4; 1965 c.615 §23; 1969 c.562 §2; repealed by 1971 c.747 §21]
- Section 307.362 [1965 c.615 §18; repealed by 1971 c.747 §21]
- Section 307.365 [1963 c.569 §5; repealed by 1971 c.747 §21]
- Section 307.366 [1969 c.562 §3; repealed by 1971 c.747 §21]
- Section 307.370 - Property of nonprofit homes for elderly persons; limitation on lessee.
- Section 307.375 - Type of corporation to which exemption under ORS 307.370 applicable.
- Section 307.380 - Claiming exemption under ORS 307.370.
- Section 307.385 - Credit to resident’s account with share of tax exemption; denial of exemption if credit not given.
- Section 307.390 - Mobile field incinerators.
- Section 307.391 - Field burning smoke management equipment.
- Section 307.394 - Farm machinery and equipment; personal property used in farm operations; limitation.
- Section 307.395 [1971 c.141 §§1,2; 1983 c.740 §87; repealed by 1991 c.459 §81]
- Section 307.397 - Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations.
- Section 307.398 - Irrigation equipment.
- Section 307.400 - Inventory.
- Section 307.402 - Beverage containers.
- Section 307.405 - Pollution control facilities; qualifications; expiration; revocation; limitations.
- Section 307.420 - Filing claim and environmental certificate for exemption; annual statements of ownership.
- Section 307.430 - Correction of assessment and tax rolls; termination of exemption.
- Section 307.450 - Certain beach lands.
- Section 307.453 - Findings for food processing machinery and equipment exemption.
- Section 307.455 - Definitions for ORS 307.453 to 307.459; application; exemption; limitations.
- Section 307.457 - Certification of eligibility of machinery and equipment; fees.
- Section 307.458 - Local option to reduce exemption; delayed operative date of reduction; grandfathering; reversal; notice; minimum term.
- Section 307.459 - Rules.
- Section 307.460
- Section 307.462 [2007 c.843 §70; repealed by 2015 c.827 §3]
- Section 307.464 [2007 c.843 §71; repealed by 2015 c.827 §3]
- Section 307.466 [2007 c.843 §§72,73; repealed by 2015 c.827 §3]
- Section 307.470 [1973 c.486 §1; repealed by 1979 c.692 §13]
- Section 307.471 - Student housing exempt from school district taxes; application procedure; disqualification.
- Section 307.475 - Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value.
- Section 307.480 - Definitions for ORS 307.480 to 307.510.
- Section 307.485 - Exemption.
- Section 307.490 - Payments in lieu of taxes; disposition of moneys received.
- Section 307.495 - Claiming exemption; verification of compliance with regulatory laws.
- Section 307.500 - Review of claim by Department of Revenue.
- Section 307.505 - Inspection of farm labor camps; failure to comply with health code.
- Section 307.510 - Appeal to tax court by taxpayer.
- Section 307.512 - Filing deadline for certain housing-related exemption and special assessment programs.
- Section 307.513 - Eligibility for exemption; duration and extensions; disqualification; additional taxes.
- Section 307.515 - Definitions for ORS 307.515 to 307.523.
- Section 307.517 - Criteria for exemption.
- Section 307.518 - Alternative criteria for exemption.
- Section 307.519 - Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523; exception; additional provisions.
- Section 307.521 - Application for exemption; policies for considering applications.
- Section 307.523 - Time for filing application; certification of exemption.
- Section 307.525 - Action against landlord for failure to reduce rent.
- Section 307.527 - Ordinance or resolution approving or disapproving application; application fee.
- Section 307.529 - Notice of proposed termination of exemption; grounds; terminating exemption.
- Section 307.530 - Termination if property held for future development or other purpose; additional taxes.
- Section 307.531 - Termination of exemption without notice; grounds; additional taxes.
- Section 307.533 - Review; correction of tax rolls; payment of tax after exemption terminates.
- Section 307.535 - Extension of deadline for completion; exception to imposition of additional taxes.
- Section 307.537 [1989 c.803 §12; 1991 c.459 §69; 1991 c.930 §11; 1997 c.752 §16; 2001 c.114 §15; repealed by 2015 c.310 §6]
- Section 307.540 - Definitions for ORS 307.540 to 307.548.
- Section 307.541 - Nonprofit corporation low income housing; criteria for exemption.
- Section 307.543 - Exemption limited to levy of governing body adopting ORS 307.540 to 307.548; exception; additional provisions.
- Section 307.545 - Application for exemption.
- Section 307.547 - Determination of eligibility; notice to county assessor.
- Section 307.548 - Termination of exemption; additional taxes.
- Section 307.550 [1983 c.786 §10; 1991 c.459 §70; 1997 c.541 §134; repealed by 2001 c.114 §16]
- Section 307.555 - Property burdened by affordable housing covenant used for owner-occupied housing.
- Section 307.558 - Termination of exemption for noncompliance; additional taxes.
- Section 307.560 [1983 c.786 §11; 1991 c.459 §71; 1999 c.314 §63; repealed by 2001 c.114 §16]
- Section 307.580 - Property of industry apprenticeship or training trust.
- Section 307.600 - Legislative findings.
- Section 307.603 - Definitions for ORS 307.600 to 307.637.
- Section 307.605
- Section 307.606 - Exemption limited to tax levy of city or county that adopts ORS 307.600 to 307.637; designated areas; public hearings; standards and guidelines for considering applications.
- Section 307.609 - Applicability of ORS 307.600 to 307.637 in cities and certain counties.
- Section 307.610
- Section 307.612 - Duration of exemption; exclusions.
- Section 307.615 - City or county to provide application forms; contents of application form; filing deadline; revision of application.
- Section 307.618 - City or county findings required for approval.
- Section 307.620
- Section 307.621 - Approval or denial of applications; city or county to state in writing reasons for denial of exemption; application fees.
- Section 307.624 - Termination of exemption for failure to complete construction or noncompliance; notice.
- Section 307.627 - Termination of exemption; additional taxes.
- Section 307.630
- Section 307.631 - Review of denial of application or termination of exemption; correction of assessment and tax rolls; owner’s appeal of valuation; effective date of termination of exemption.
- Section 307.634 - Extension of deadline for completion of construction, addition or conversion.
- Section 307.637 - Deadlines for actions required for exemption.
- Section 307.640
- Section 307.650
- Section 307.651 - Definitions for ORS 307.651 to 307.687.
- Section 307.654 - Legislative findings.
- Section 307.657 - Local government action to provide exemption.
- Section 307.660
- Section 307.661 - Median sales price.
- Section 307.664 - Exemption; limitations.
- Section 307.667 - Application for exemption.
- Section 307.670
- Section 307.671 - Approval criteria.
- Section 307.674 - Application, approval and denial procedures; filing with assessor; fee.
- Section 307.675
- Section 307.677 - Extension of construction period; effect of destruction of property.
- Section 307.680
- Section 307.681 - Termination of exemption for failure to meet requirements; procedures.
- Section 307.684 - Immediate termination of exemption; additional taxes.
- Section 307.687 - Review of denial of application; procedures following termination of exemption; correction of tax roll; additional taxes.
- Section 307.690
- Section 307.691
- Section 307.700 [1979 c.561 §1; repealed by 1993 c.475 §3]
- Section 307.701 [1993 c.475 §2; 1997 c.541 §144; repealed by 1993 c.475 §4]
- Section 307.705 [1979 c.561 §2; 1991 c.459 §79; repealed by 1993 c.475 §3]
- Section 307.804 - Rural health care facilities; claim procedures; duration of exemption.
- Section 307.806 - Exemption limited to taxes of district adopting ORS 307.804; procedures.
- Section 307.808 - Findings and declarations.
- Section 307.810 [1959 c.659 §1; repealed by 1979 c.692 §13]
- Section 307.811 - Essential community provider long term care facilities.
- Section 307.815 - Exemption limited to taxes of district adopting ORS 307.811.
- Section 307.818 - Beach access sites; claim procedures.
- Section 307.820 [1959 c.659 §2; 1965 c.395 §1; repealed by 1979 c.692 §13]
- Section 307.821 - Disqualification; additional taxes.
- Section 307.824 - Findings and declarations.
- Section 307.827 - Environmentally sensitive logging equipment.
- Section 307.830 [1959 c.659 §3; repealed by 1979 c.692 §13]
- Section 307.831 - Skyline and swing yarders.
- Section 307.835 - Cargo containers.
- Section 307.840 [1959 c.659 §4; repealed by 1979 c.692 §13]
- Section 307.841 - Definitions for ORS 307.841 to 307.867.
- Section 307.844 - Zone designation; local taxing district election to not participate in zone; notification of local taxing districts.
- Section 307.847 [Formerly 285C.456; repealed by 2017 c.326 §11]
- Section 307.850
- Section 307.851 [Formerly 285C.459; repealed by 2017 c.326 §11]
- Section 307.854 - Acquisition, disposition and development of real property within zone.
- Section 307.857 - Application for exemption; partial exemption computations; review; certification; fees.
- Section 307.858 - Project certification requirements.
- Section 307.861 - Monitoring of certified projects; decertification.
- Section 307.864 - Partial property tax exemption.
- Section 307.866 - Decertification of project; disqualification from exemption; additional taxes.
- Section 307.867 - Termination of zone; effect of termination.
- Section 307.870 - Definitions for ORS 307.870 to 307.890.
- Section 307.872 - Heavy equipment rental tax; exemption from property tax; no maximum term; rulemaking authority.
- Section 307.875 - Heavy equipment provider registration; records and statements; rules.
- Section 307.878 - Collection of tax; quarterly returns; remittance of tax.
- Section 307.880 - Refunds.
- Section 307.883 - Taxes held in trust; warrant for delinquent taxes; enforcement procedures.
- Section 307.885 - Applicability of other provisions of tax law.
- Section 307.888 - Distribution of moneys received; certain information not confidential.
- Section 307.890 - Exemption from disclosure; statutory conflict resolution.
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