2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 307 - Property Subject to Taxation; Exemptions
Section 307.150 - Property used for burial, cremation or alternative disposition.
(1) Notwithstanding ORS 307.022, upon compliance with ORS 307.162, the following property is exempt from taxation:
(a) Burial grounds, tombs and rights of burial, and lands and buildings on the land, not exceeding 30 acres, used for the sole purpose of a crematory or alternative disposition facility, as defined in ORS 97.010, and for burial of incinerated or reduced remains.
(b) Lands used or held exclusively for cemetery purposes, not exceeding 600 acres.
(c) Burial lots or space for burial of incinerated or reduced remains in buildings or grounds used or held exclusively for burial purposes.
(d) Buildings on land described in paragraph (a) or (b) of this subsection that are used to store machinery or equipment used exclusively for maintenance of burial grounds.
(e) Personal property used exclusively for cemetery, crematory or alternative disposition facility purposes.
(2) The statement required under ORS 307.162 shall be filed by the owner of the property described in subsection (1) of this section.
(3) Any property exclusively occupied and used as a family burial ground is exempt from ad valorem taxation. [Amended by 1987 c.756 §4; 1999 c.398 §7; 2009 c.455 §1; 2021 c.296 §32]
Note: The amendments to 307.150 by section 32, chapter 296, Oregon Laws 2021, become operative July 1, 2022. See section 33, chapter 296, Oregon Laws 2021. The text that is operative until July 1, 2022, is set forth for the user’s convenience.
(1) Notwithstanding ORS 307.022, upon compliance with ORS 307.162, the following property is exempt from taxation:
(a) Burial grounds, tombs and rights of burial, and lands and buildings on the land, not exceeding 30 acres, used for the sole purpose of a crematory and burial place to incinerate remains.
(b) Lands used or held exclusively for cemetery purposes, not exceeding 600 acres.
(c) Burial lots or space for burial of incinerate remains in buildings or grounds used or held exclusively for burial purposes.
(d) Buildings on land described in paragraph (a) or (b) of this subsection that are used to store machinery or equipment used exclusively for maintenance of burial grounds.
(e) Personal property used exclusively for cemetery or crematory purposes.
(2) The statement required under ORS 307.162 shall be filed by the owner of the property described in subsection (1) of this section.
(3) Any property exclusively occupied and used as a family burial ground is exempt from ad valorem taxation.
