Oregon Code § 310.800·Enacted ·Last updated March 01, 2026
Statute Text
Property tax work-off programs.
(1) As used in this section:
(a) Authorized
representative means a senior citizen who is authorized by a tax-exempt entity
to perform charitable or public service on behalf of a senior citizen who has
entered into a contract under subsection (2) of this section.
(b) Homestead
means an owner-occupied principal residence.
(c) Senior
citizen means a person who is 60 years of age or older.
(d) Tax-exempt
entity means an entity that is exempt from federal income taxes under section
501(c) of the Internal Revenue Code as defined in ORS 305.842.
(e) Taxing unit
means any county, city or common or union high school district, community
college service district or community college district within this state with
authority to impose ad valorem property taxes.
(2) A tax-exempt
entity may establish a property tax work-off program pursuant to which a senior
citizen may contract to perform charitable or public service in consideration
of payment of property taxes extended against the homestead of the senior citizen
and billed to the senior citizen. For purposes of ORS chapters 316 and 656, and
notwithstanding ORS 670.600 or other law, a senior citizen who enters into a
contract under this subsection shall be considered an independent contractor
and not a worker or employee with respect to the services performed pursuant to
the contract. Nothing in this section precludes a taxing unit from being
considered an employer, for purposes of unemployment compensation under ORS
chapter 657, of a senior citizen who enters into a contract under this section.
(3) A taxing unit
may enter into an agreement with a tax-exempt entity that has established a
property tax work-off program. Pursuant to the agreement the taxing unit may
accept, as volunteer and public service, the services of a senior citizen who
has entered into a contract described in subsection (2) of this section or an
authorized representative.
(4) A taxing unit
may provide funds or make grants to any tax-exempt entity that has established
a property tax work-off program for use to carry out the program. [1993 c.777 §9;
1997 c.271 §8; 1997 c.839 §46; 1999 c.90 §35; 2001 c.660 §30; 2003 c.77 §8;
2003 c.704 §8; 2005 c.533 §6; 2005 c.832 §20; 2007 c.614 §8; 2008 c.45 §9; 2009
c.5 §19; 2009 c.909 §19; 2010 c.82 §19; 2011 c.7 §19; 2012 c.31 §19; 2013 c.377
§19; 2014 c.52 §21]