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Oregon /
Oregon Revised Statutes Chapter 307
Oregon Revised Statutes Chapter 307
488 sections · Oregon
- § 307.010 — Definitions of land
- § 307.020 — Definitions of intangible
- § 307.021 — Definition of manufactured
- § 307.022 — Qualification for
- § 307.030 — Property subject to
- § 307.032 — Maximum assessed value
- § 307.035 — Publishing summary of
- § 307.040 — Property of the United
- § 307.050 — Property of the United
- § 307.060 — Property of the United
- § 307.070 — Settled or claimed
- § 307.090 — Property of the state,
- § 307.092 — Property of housing
- § 307.095 — State property rented
- § 307.100 — Public property held by
- § 307.107 — Property used for
- § 307.110 — Public property leased
- § 307.112 — Property held under
- § 307.115 — Property of nonprofit
- § 307.118 — Wastewater and sewage
- § 307.120 — Property owned or
- § 307.123 — Property of strategic
- § 307.125 — Property of forest
- § 307.130 — Property of certain
- § 307.134 — Definition of fraternal
- § 307.136 — Property of fraternal
- § 307.140 — Property of religious
- § 307.145 — Certain child care
- § 307.147 — Senior services centers
- § 307.150 — Property used for
- § 307.155 — When land exempt under
- § 307.158 — Continued exemption for
- § 307.160 — Property of public
- § 307.162 — Claiming exemption;
- § 307.166 — Property leased by
- § 307.168 — State land under lease
- § 307.171 — Sports facility owned
- § 307.175 — Alternative energy
- § 307.181 — Land acquired or owned
- § 307.182 — Federal land used by
- § 307.183 — Summer homes on federal
- § 307.184 — Summer homes on federal
- § 307.190 — Tangible personal
- § 307.195 — Household furnishings
- § 307.197 — Equipment used for
- § 307.200 — Public ways
- § 307.203 — Mobile home or
- § 307.210 — Property of nonprofit
- § 307.214 — City and county project
- § 307.216 — Application process;
- § 307.218 — County assessor to
- § 307.221 — Housing and Community
- § 307.223 — City or county may
- § 307.225 — Project funding
- § 307.227 — Tax exemption for
- § 307.229 — Repayment of agency
- § 307.231 — Annual fee payable by
- § 307.233 — Accelerated fee
- § 307.235 — Project funding program
- § 307.237 — Housing Project
- § 307.242 — Property of nonprofit
- § 307.243 — Property to which
- § 307.244 — Funded exemption;
- § 307.245 — Denial of exemption for
- § 307.248 — Suspense account;
- § 307.250 — Property of veterans or
- § 307.260 — Claiming exemption;
- § 307.262 — Tax years for which
- § 307.270 — Property to which
- § 307.280 — Effect of exemption
- § 307.283 — Homesteads of unmarried
- § 307.289 — Claiming homestead
- § 307.295 — Property of surviving
- § 307.320 — Deciduous trees,
- § 307.325 — Agricultural products
- § 307.330 — Commercial facilities
- § 307.340 — Filing proof for
- § 307.370 — Property of nonprofit
- § 307.375 — Type of corporation to
- § 307.380 — Claiming exemption
- § 307.385 — Credit to residents
- § 307.390 — Mobile field
- § 307.391 — Field burning smoke
- § 307.394 — Farm machinery and
- § 307.397 — Certain machinery and
- § 307.398 — Irrigation equipment
- § 307.400 — Inventory
- § 307.402 — Beverage containers
- § 307.405 — Pollution control
- § 307.420 — Filing claim and
- § 307.430 — Correction of
- § 307.450 — Certain beach lands
- § 307.453 — Findings for food
- § 307.453 — to 307.459; application; exemption; limitations
- § 307.457 — Certification of
- § 307.458 — Local option to reduce
- § 307.459 — Rules
- § 307.471 — Student housing exempt
- § 307.475 — Hardship relief for
- § 307.490 — Payments in lieu of
- § 307.495 — Claiming exemption;
- § 307.500 — Review of claim by
- § 307.505 — Inspection of farm
- § 307.510 — Appeal to tax court by
- § 307.512 — Filing deadline for
- § 307.513 — Eligibility for
- § 307.517 — Criteria for exemption
- § 307.518 — Alternative criteria
- § 307.519 — Exemption limited to
- § 307.520 — Limited equity
- § 307.521 — Application for
- § 307.523 — Application deadlines;
- § 307.525 — Action against landlord
- § 307.527 — Ordinance or resolution
- § 307.529 — Notice of proposed
- § 307.530 — Termination if property
- § 307.531 — Termination of
- § 307.533 — Review; correction of
- § 307.535 — Extension of deadline
- § 307.541 — Nonprofit corporation
- § 307.543 — Exemption limited to
- § 307.545 — Application for
- § 307.547 — Determination of
- § 307.548 — Termination of
- § 307.555 — Property burdened by
- § 307.558 — Termination of
- § 307.561 — Home start lands; rules
- § 307.580 — Property of industry
- § 307.590 — to 307.596; new accessory dwelling units; newly converted multiplexes;
- § 307.594 — Approval or rejection
- § 307.596 — Assessment upon
- § 307.606 — Exemption limited to
- § 307.600 — to 307.637 in cities and certain counties
- § 307.612 — Duration of exemption;
- § 307.615 — City or county to
- § 307.618 — City or county findings
- § 307.621 — Approval or denial of
- § 307.624 — Termination of
- § 307.627 — Termination of
- § 307.631 — Review of denial of
- § 307.634 — Extension of deadline
- § 307.637 — Deadlines for actions
- § 307.657 — Local government action
- § 307.664 — Exemption; limitations
- § 307.667 — Application for
- § 307.674 — Application approval
- § 307.677 — Extension of
- § 307.681 — Termination of
- § 307.684 — Immediate termination
- § 307.687 — Review of denial of
- § 307.804 — Rural health care
- § 307.806 — Exemption limited to
- § 307.808 — Findings and
- § 307.811 — Essential community
- § 307.815 — Exemption limited to
- § 307.818 — Beach access sites;
- § 307.821 — Disqualification;
- § 307.824 — Findings and
- § 307.827 — Environmentally
- § 307.831 — Skyline and swing
- § 307.835 — Cargo containers
- § 307.844 — Zone designation; local
- § 307.854 — Acquisition,
- § 307.857 — Application for
- § 307.858 — Project certification
- § 307.861 — Monitoring of certified
- § 307.864 — Partial property tax
- § 307.866 — Decertification of
- § 307.867 — Termination of zone;
- § 307.872 — Heavy equipment rental
- § 307.875 — Heavy equipment
- § 307.878 — Collection of tax;
- § 307.883 — Taxes held in trust;
- § 307.885 — Applicability of other
- § 307.888 — Distribution of moneys
- § 307.890 — Exemption from
- § 307.990 — Penalties
- § 307.010 — Definitions of land and real property for state property tax laws; timber
- § 307.020 — Definitions of intangible personal property and tangible personal property
- § 307.021 — Definition of manufactured structure for ORS chapters 305, 307, 308, 310 and
- § 307.022 — Qualification for exemption of property of certain limited liability companies
- § 307.030 — Property subject to assessment generally
- § 307.032 — Maximum assessed value and assessed value of partially exempt property and
- § 307.035 — Publishing summary of certain exempt real property
- § 307.040 — Property of the United States; certain electricity transmission system property
- § 307.050 — Property of the United States held under contract of sale
- § 307.060 — Property of the United States held under lease or other interest less than fee;
- § 307.065 — [1965 c.298 §2; repealed by 2013
- § 307.070 — Settled or claimed government land; improvements
- § 307.080 — Mining
- § 307.090 — Property of the state, counties and other municipal corporations; payments in
- § 307.092 — Property of housing authority; exception
- § 307.095 — State
- § 307.100 — Public
- § 307.107 — Property used for natural gas pipeline extension project
- § 307.107 — was enacted into law by
- § 307.110 — Public
- § 307.111 — [2001 c.114 §10; repealed by 2017
- § 307.112 — Property held under lease, sublease or lease-purchase by institution,
- § 307.115 — Property of nonprofit corporations held for public parks or recreation
- § 307.118 — Wastewater and sewage treatment facilities
- § 307.120 — Property owned or leased by municipalities, dock commissions, airport districts
- § 307.122 — [1987 c.583 §§3,7; repealed by
- § 307.123 — Property of strategic investment program eligible projects; rules
- § 307.125 — Property of forest protection agencies
- § 307.126 — [2001 c.429 §2; 2015 c.23 §4;
- § 307.127 — [1977 c.478 §1; 1979 c.689 §6;
- § 307.130 — Property of certain museums, volunteer fire departments and literary,
- § 307.134 — Definition of fraternal organization
- § 307.136 — Property of fraternal organizations
- § 307.140 — Property of religious organizations; affordable housing
- § 307.145 — Certain child care facilities, schools and student housing
- § 307.147 — Senior
- § 307.150 — Property used for burial, cremation or alternative disposition
- § 307.155 — When
- § 307.155 — was enacted into law by
- § 307.157 — [2001 c.422 §4; repealed by 2024
- § 307.158 — Continued exemption for former cemetery or crematory land used for exempt low
- § 307.155 — and 311.411, if land that is exempt under ORS 307.150 ceases to be used
- § 307.548 — on the land; and
- § 307.515 — to 307.523 or 307.540 to 307.548 for at least 10 consecutive property
- § 307.158 — was enacted into law by
- § 307.160 — Property of public libraries
- § 307.162 — Claiming exemption; late claims; notification of change to nonexempt use
- § 307.181 — (3), 307.513, 307.555 or 307.580 for any tax year, the institution,
- § 307.140 — (4) or 307.555, included in the claim filed with the county assessor
- § 307.163 — [1967 s.s. c.9 §3; repealed by
- § 307.164 — [1973 c.476 §2; repealed by 1977
- § 307.165 — [1961 c.598 §§2,3 (renumbered
- § 307.166 — Property leased by exempt institution, organization or public body to another
- § 307.168 — State
- § 307.169 — [Formerly 307.165; 1991 c.459 §46;
- § 307.170 — [Amended by 1955 c.576 §2; 1961
- § 307.171 — Sports
- § 307.175 — Alternative energy systems and community solar projects
- § 307.175 — was enacted into law by
- § 307.180 — Property of Indians
- § 307.181 — Land
- § 307.182 — Federal land used by recreation facility operators under permit
- § 307.182 — to 307.184 were enacted
- § 307.183 — Summer
- § 307.184 — Summer
- § 307.190 — Tangible personal property held for personal use; inapplicability to property
- § 307.193 — [1969 c.605 §18; repealed by 1971
- § 307.195 — Household furnishings owned by nonprofit organization furnishing housing for
- § 307.197 — Equipment used for certain emergencies in navigable waters
- § 307.200 — Public
- § 307.203 — Mobile
- § 307.203 — was enacted into law by
- § 307.205 — [1977 c.626 §2; 1987 c.756 §13;
- § 307.210 — Property of nonprofit mutual or cooperative water associations;
- § 307.213 — Definitions for ORS 307.213 to 307.237
- § 307.213 — to 301.237 were enacted
- § 307.214 — City
- § 307.215 — [1981 c.533 §21; renumbered
- § 307.216 — Application process; review by city or county and Housing and Community
- § 307.214 — shall prescribe an application process, including forms and deadlines,
- § 307.225 — (2) by multiplying the increment determined under ORS 307.218 by the
- § 307.218 — County
- § 307.220 — [Amended by 1997 c.325 §20;
- § 307.221 — Housing and Community Services Department program for agency loans to cities
- § 307.223 — City
- § 307.225 — Project funding agreements with developers; city or county to adopt law setting
- § 307.227 — Tax
- § 307.229 — Repayment of agency loans
- § 307.230 — [Amended by 1997 c.325 §21;
- § 307.231 — Annual
- § 307.233 — Accelerated fee repayment; penalty for fraud in obtaining project grant; lien
- § 307.235 — Project funding program reports
- § 307.237 — Housing Project Revolving Loan Fund
- § 307.240 — [Amended by 1971 c.258 §2; 1997
- § 307.241 — Policy
- § 307.242 — Property of nonprofit corporation providing housing to elderly persons;
- § 307.375 — and that the property meets the requirements of ORS 307.243 (1);
- § 307.243 — Property to which exemption applies
- § 307.242 — (1)(e)
- § 307.244 — Funded
- § 307.245 — Denial
- § 307.248 — Suspense account; fiscal year allocation; proration of payments
- § 307.241 — to 307.248
- § 307.250 — Property of veterans or surviving spouses
- § 307.260 — Claiming exemption; surviving spouses election to continue exemption
- § 307.262 — Tax
- § 307.270 — Property to which exemption of ORS 307.250 applies
- § 307.250 — applies to property a veteran or surviving spouse owns or has in
- § 307.280 — Effect
- § 307.283 — Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish
- § 307.285 — [1981 c.530 §2; 1982 s.s.1 c.33 §5;
- § 307.286 — Homestead exemption
- § 307.289 — Claiming homestead exemption; alternative procedures following death of person
- § 307.290 — [Repealed by 1977 c.113 §2]
- § 307.295 — Property of surviving spouses of certain public safety officers killed in line
- § 307.295 — was enacted into law by
- § 307.300 — [Amended by 1967 c.293 §31; 1981
- § 307.310 — [Renumbered 307.035]
- § 307.315 — Nursery stock
- § 307.320 — Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on
- § 307.325 — Agricultural products in possession of farmer
- § 307.330 — Commercial facilities under construction
- § 307.340 — Filing
- § 307.330 — shall be listed for ad valorem property taxation, but the assessor
- § 307.345 — [1965 c.615 §19; 1969 c.493 §78;
- § 307.347 — [1965 c.615 §16; repealed by 1971
- § 307.350 — [1963 c.569 §3; 1963 s.s. c.4 §2;
- § 307.355 — [1963 c.569 §2; 1963 s.s. c.4 §1;
- § 307.356 — [1965 c.615 §17; repealed by 1971
- § 307.360 — [1963 c.569 §4; 1965 c.615 §23;
- § 307.362 — [1965 c.615 §18; repealed by 1971
- § 307.365 — [1963 c.569 §5; repealed by 1971
- § 307.366 — [1969 c.562 §3; repealed by 1971
- § 307.370 — Property of nonprofit homes for elderly persons; limitation on lessee
- § 307.375 — Type
- § 307.370 — may be permitted only as to a corporation organized and operated only
- § 307.380 — Claiming exemption under ORS 307.370
- § 307.283 — would have had exempted if the living unit of such elderly person was
- § 307.250 — to 307.283, except for the requirement of owning or purchasing a
- § 307.385 — Credit
- § 307.385 — or 308.490 in the next assessment year, beginning January 1. [1969
- § 307.390 — Mobile
- § 307.391 — Field
- § 307.394 — Farm
- § 307.395 — [1971 c.141 §§1,2; 1983 c.740 §87;
- § 307.397 — Certain machinery and equipment used in agricultural, aquacultural or fresh
- § 307.398 — Irrigation equipment
- § 307.400 — Inventory
- § 307.402 — Beverage containers
- § 307.405 — Pollution control facilities; qualifications; expiration; revocation;
- § 307.420 — Filing
- § 307.430 — Correction of assessment and tax rolls; termination of exemption
- § 307.450 — Certain beach lands
- § 307.453 — Findings for food processing machinery and equipment exemption
- § 307.455 — Definitions for ORS 307.453 to 307.459; application; exemption; limitations
- § 307.457 — Certification of eligibility of machinery and equipment; fees
- § 307.458 — Local
- § 307.459 — Rules
- § 307.460 — [1973 c.822 §1; 1979 c.105 §1;
- § 307.462 — [2007 c.843 §70; repealed by 2015
- § 307.464 — [2007 c.843 §71; repealed by 2015
- § 307.466 — [2007 c.843 §§72,73; repealed by
- § 307.470 — [1973 c.486 §1; repealed by 1979
- § 307.471 — Student housing exempt from school district taxes; application procedure;
- § 307.475 — Hardship relief for failure to file for exemption, cancellation of assessment
- § 307.480 — Definitions for ORS 307.480 to 307.510
- § 307.485 — Exemption
- § 307.490 — Payments in lieu of taxes; allocation of moneys received
- § 307.485 — shall:
- § 307.495 — Claiming exemption; verification of compliance with regulatory laws
- § 307.500 — Review
- § 307.505 — Inspection of farm labor camps; failure to comply with health code
- § 307.510 — Appeal
- § 307.512 — Filing
- § 307.651 — to 307.687, 307.841 to 307.867 or 308.450 to 308.481 must be filed with
- § 307.512 — was enacted into law by
- § 307.513 — Eligibility for exemption; duration and extensions; disqualification;
- § 307.162 — and ending on or at the earlier of:
- § 307.513 — was enacted into law by
- § 307.515 — Definitions for ORS 307.515 to 307.523
- § 307.517 — Criteria for exemption
- § 307.518 — Alternative criteria for exemption
- § 307.519 — Exemption limited to tax levy of governing body that adopts ORS 307.515 to
- § 307.520 — Limited equity cooperative property
- § 307.521 — Application for exemption; policies for considering applications
- § 307.523 — Application deadlines; certification of exemption
- § 307.518 — or 307.520 before July 1, 2030, shall continue to receive the exemption
- § 307.525 — Action
- § 307.527 — Ordinance or resolution approving or disapproving application; application fee
- § 307.529 — Notice
- § 307.515 — to 307.523 is not being complied with, the governing body shall give
- § 307.530 — Termination if property held for future development or other purpose;
- § 307.531 — Termination of exemption without notice; grounds; additional taxes
- § 307.515 — to 307.523
- § 307.533 — Review; correction of tax rolls; payment of tax after exemption terminates
- § 307.535 — Extension of deadline for completion; exception to imposition of additional
- § 307.537 — [1989 c.803 §12; 1991 c.459 §69;
- § 307.540 — Definitions for ORS 307.540 to 307.548
- § 307.540 — as in effect immediately before the effective date of this 2015 Act
- § 307.541 — Nonprofit corporation low income housing; criteria for exemption
- § 307.543 — Exemption limited to levy of governing body adopting ORS 307.540 to 307.548;
- § 307.540 — to 307.548, equal 51 percent or more of the total combined rate of
- § 307.545 — Application for exemption
- § 307.547 — Determination of eligibility; notice to county assessor
- § 307.548 — Termination of exemption; additional taxes
- § 307.540 — to 307.548
- § 307.550 — [1983 c.786 §10; 1991 c.459 §70;
- § 307.555 — Property burdened by affordable housing covenant used for owner-occupied
- § 307.558 — by adding the notation potential additional taxes.
- § 307.555 — and 307.558 were enacted
- § 307.558 — Termination of exemption for noncompliance; additional taxes
- § 307.560 — [1983 c.786 §11; 1991 c.459 §71;
- § 307.561 — Home
- § 307.561 — was enacted into law by
- § 307.580 — Property of industry apprenticeship or training trust; occupancy and use by
- § 307.590 — Definitions for ORS 307.590 to 307.596; new accessory dwelling units; newly
- § 307.590 — to 307.596 were enacted
- § 307.592 — Application process
- § 307.594 — Approval or rejection of application; appeals; notice to assessor; continuation
- § 307.596 — Assessment upon expiration or termination of exemption; additional taxes
- § 307.600 — Legislative findings
- § 307.603 — Definitions for ORS 307.600 to 307.637
- § 307.605 — [1975 c.428 §1; 1979 c.425 §1;
- § 307.606 — Exemption limited to tax levy of city or county that adopts ORS 307.600 to
- § 307.600 — to 307.637, when combined with the rate of taxation of the city or
- § 307.609 — Applicability of ORS 307.600 to 307.637 in cities and certain counties
- § 307.610 — [1975 c.428 §3; 1979 c.425 §2;
- § 307.612 — Duration of exemption; inclusions and exclusions
- § 307.615 — City
- § 307.618 — City
- § 307.620 — [1975 c.428 §4; 1989 c.1051 §3;
- § 307.621 — Approval or denial of applications; application fees
- § 307.624 — Termination of exemption for failure to complete construction or comply with
- § 307.627 — Termination of exemption; additional taxes
- § 307.600 — to 307.637, a declaration defined in ORS 100.005 with respect to the
- § 307.637 — for each of the years, not to exceed the last 10 years, during which
- § 307.630 — [1975 c.428 §5; 1979 c.425 §3;
- § 307.631 — Review
- § 307.634 — Extension of deadline for completion of construction, addition or conversion
- § 307.637 — Deadlines for actions required for exemption
- § 307.640 — [1975 c.428 §6; 1991 c.459 §74;
- § 307.650 — [1975 c.428 §7; 1995 c.278 §37;
- § 307.651 — Definitions for ORS 307.651 to 307.687
- § 307.654 — Legislative findings
- § 307.657 — Local
- § 307.687 — applies only to the tax levy of a governing body that adopts ORS
- § 307.651 — to 307.687
- § 307.660 — [1975 c.428 §8; 1995 c.596 §8;
- § 307.661 — Median
- § 307.651 — to 307.687. In determining the median sales price, the governing body,
- § 307.664 — Exemption; limitations
- § 307.667 — Application for exemption
- § 307.670 — [1975 c.428 §9; 1979 c.425 §4;
- § 307.671 — Approval criteria
- § 307.674 — Application approval and denial procedures; notice of approval to owner; filing
- § 307.675 — [1981 c.697 §5; 1987 c.158 §45;
- § 307.677 — Extension of construction period; effect of destruction of property
- § 307.680 — [1975 c.428 §10; 1991 c.459 §77;
- § 307.681 — Termination of exemption for noncompliance; procedures
- § 307.684 — Immediate termination of exemption; additional taxes
- § 307.687 — Review
- § 307.674 — shall be as provided by ORS 34.010 to 34.100
- § 307.690 — [1975 c.428 §11; 1979 c.425 §5;
- § 307.691 — [1995 c.596 §13; 1997 c.541 §143;
- § 307.700 — [1979 c.561 §1; repealed by 1993
- § 307.701 — [1993 c.475 §2; 1997 c.541 §144;
- § 307.705 — [1979 c.561 §2; 1991 c.459 §79;
- § 307.804 — Rural
- § 307.806 — Exemption limited to taxes of district adopting ORS 307.804; procedures
- § 307.808 — Findings and declarations
- § 307.810 — [1959 c.659 §1; repealed by 1979
- § 307.811 — Essential community provider long term care facilities
- § 307.815 — Exemption limited to taxes of district adopting ORS 307.811
- § 307.811 — applies only to the taxes of a taxing district the governing body of
- § 307.818 — Beach
- § 307.820 — [1959 c.659 §2; 1965 c.395 §1;
- § 307.821 — Disqualification; additional taxes
- § 307.824 — Findings and declarations
- § 307.827 — Environmentally sensitive logging equipment
- § 307.830 — [1959 c.659 §3; repealed by 1979
- § 307.831 — Skyline and swing yarders
- § 307.835 — Cargo
- § 307.835 — was enacted into law by
- § 307.840 — [1959 c.659 §4; repealed by 1979
- § 307.841 — Definitions for ORS 307.841 to 307.867
- § 307.844 — Zone
- § 307.847 — [Formerly 285C.456; repealed by
- § 307.850 — [1965 c.278 §1; 1993 c.70 §1; 1997
- § 307.851 — [Formerly 285C.459; repealed by
- § 307.854 — Acquisition, disposition and development of real property within zone
- § 307.857 — Application for exemption; partial exemption computations; review;
- § 307.857 — prior to the effective date of this 2017 Act [October 6, 2017] shall
- § 307.858 — Project certification requirements
- § 307.861 — Monitoring of certified projects; decertification
- § 307.864 — Partial property tax exemption
- § 307.857 — (8)
- § 307.866 — Decertification of project; disqualification from exemption; additional taxes
- § 307.864 — and the taxes that would have been assessed against the property and
- § 307.864 — has terminated, the city or county that designated the zone in which
- § 307.867 — Termination of zone; effect of termination
- § 307.870 — Definitions for ORS 307.870 to 307.890
- § 307.870 — to 307.890 were enacted
- § 307.872 — Heavy
- § 307.875 — Heavy
- § 307.878 — Collection of tax; quarterly returns; remittance of tax
- § 307.880 — Refunds
- § 307.883 — Taxes
- § 307.885 — Applicability of other provisions of tax law
- § 307.888 — Distribution of moneys received; certain information not confidential
- § 307.890 — Exemption from disclosure; statutory conflict resolution
- § 307.990 — Penalties