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Property Subject to Taxation; Exemptions
Law
Oregon Revised Statutes
Revenue and Taxation
Property Subject to Taxation; Exemptions
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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[1965 c.298 §2; repealed by 2013 c.193 §1]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[2001 c.114 §10; repealed by 2017 c.315 §6]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 307.126
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 307.165
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 307.170
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 307.215
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 307.300
Section
307.310
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 307.460
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 307.605
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 307.610
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 307.620
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 307.630
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 307.640
Section
307.650
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 307.660
Section
307.661
Median sales price.
Section
307.664
Exemption; limitations.
Section
307.667
Application for exemption.
Section
307.670
Section 307.670
Section
307.671
Approval criteria.
Section
307.674
Application, approval and denial procedures; filing with assessor; fee.
Section
307.675
Section 307.675
Section
307.677
Extension of construction period; effect of destruction of property.
Section
307.680
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 307.690
Section
307.691
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 307.850
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.
Section
307.990
Penalties.