Oregon Revised Statutes Chapter 307 § 307.181 — Land

Land acquired or owned by Indian tribe. (1)(a) Land acquired by an Indian tribe by purchase, gift or without consideration is exempt from taxation if: (A) The land is located within the ancient tribal boundaries of the tribe; and (B) Acquisition of the land by the United States in trust status has been requested or is in process. (b) The exemption granted under this subsection ceases if the federal government enters a final administrative determination denying the request for acquisition of the land in trust status and: (A) The deadlines for all available federal administrative appeals and federal judicial review expire with no appeal or review initiated; or (B) All federal administrative and judicial proceedings arising from or related to the request for or process of acquisition of the land in trust status that have been initiated are completed without overturning the administrative denial of the request. (2)(a) Regardless of ownership, permanent improvements are exempt from state and local property taxes and fees, charges and assessments related to property taxation if the improvements are located on land that is owned by the United States and held in trust pursuant to federal law for: (A) A federally recognized Indian tribe; or (B) An individual member of a federally recognized Indian tribe. (b) Except as provided in paragraph (c) of this subsection, the exemption granted under paragraph (a) of this subsection does not apply to property assessable under ORS 308.505 to 308.674. (c) Regardless of ownership, permanent improvements that would otherwise be assessable under ORS 308.505 to 308.674 are exempt from state and local property taxes and fees, charges and assessments related to property taxation if the permanent improvements: (A) Are located on land that is: (i) Owned by the United States and held in trust pursuant to federal law for a federally recognized Indian tribe in Oregon; and (ii) Within Jefferson County or Wasco County; (B) Consist of solar energy systems for the purpose of heating, cooling or generating electricity; and (C) Are subject to a property tax program imposed by the tribe. (d) Upon request, and pursuant to an intergovernmental agreement between the tribe and the governing body of any county in which a portion of the permanent improvements is located, the county assessor shall provide such information as is necessary for the tribe to assess, impose and collect the tribal property taxes on the permanent improvements described in paragraph (c) of this subsection. (e) Property granted exemption under paragraph (c) of this subsection is not centrally assessed for purposes of ORS 307.330. (f) ORS 315.037 does not apply to the exemption granted under paragraph (c) of this subsection. (3)(a) Notwithstanding subsection (1) of this section, property that is owned exclusively by an eligible Indian tribe or by an entity wholly owned by an eligible Indian tribe, or a portion of the property, is exempt from taxation if the property, or the portion of the property, respectively, is used exclusively for government services. (b) Property described in paragraph (a) of this subsection that may be exempt from taxation as property used exclusively for low income rental housing includes, without limitation, property that: (A) Is held under lease or a lease purchase agreement by an eligible Indian tribe; (B)(i) Is the property of a partnership, nonprofit corporation or limited liability company of which an eligible Indian tribe is a general partner, limited partner, director, member, manager or general manager; and (ii) Is leased or rented to low income persons for housing purposes; or (C) Is used exclusively for an activity that qualifies as an affordable housing activity under 25 U.S.C. 4132. (c) Property described in paragraph (a) of this subsection may not be exempt from taxation as property that is used exclusively for low income rental housing unless: (A) All agreements necessary for the construction and operation of the property as low income rental housing are executed before July 1, 2017; (B) For purposes of ORS 307.540 to 307.548, the requirements of ORS 307.543 have been satisfied; (C) The property is offered for rent or is held for the purpose of developing low income rental housing; (D) If occupied, the property is occupied solely by low income persons; and (E) The property is located in a county in which more than 10 percent of the enrolled members of the eligible Indian tribe reside. (4) As used in this section: (a) “Eligible Indian tribe” means the Burns Paiute Tribe, the Confederated Tribes of Coos, Lower Umpqua and Siuslaw Indians, the Confederated Tribes of the Grand Ronde Community of Oregon, the Confederated Tribes of Siletz Indians of Oregon, the Confederated Tribes of the Umatilla Indian Reservation, the Confederated Tribes of Warm Springs Reservation of Oregon, the Coquille Indian Tribe, the Cow Creek Band