Deadlines for actions required for exemption.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Property Subject to Taxation; Exemptions
  5. Deadlines for actions required for exemption.

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(1) In the case of multiple-unit housing described in ORS 307.603 (5)(a), the application for exemption is made to the city or county on or before January 1, 2032.

(2) In the case of multiple-unit housing described in ORS 307.603 (5)(b), the construction, addition or conversion is completed on or before January 1, 2032. [Formerly 307.691; 2011 c.266 §4; 2019 c.322 §1]


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