Oregon Revised Statutes Chapter 358 § 358.475 — Policy

Policy. The Legislative Assembly hereby declares that it is in the best interest of the state to maintain, preserve and rehabilitate properties of Oregon historical significance. Historic preservation incentive programs provide a public benefit by encouraging preservation and appropriate rehabilitation of significant historic properties. These historically significant portions of the built environment contain the visual and intellectual record of our irreplaceable cultural heritage. They link us with our past traditions and values, establish standards and perspectives for measuring our present achievements and set goals for future accomplishments. To the extent that Oregon’s historic preservation incentive programs encourage the preservation and appropriate rehabilitation of significant historical property, the programs create a positive partnership between the public good and private property that promotes economic development; tourism; energy and resource conservation; neighborhood, downtown and rural revitalization; efficient use of public infrastructure; and civic pride in our shared historical and cultural foundations. [1975 c.514 §1; 1995 c.5 §1; 2001 c.540 §1; 2009 c.892 §1; 2025 c.209 §14] Note: The amendments to 358.475 by section 14, chapter 209, Oregon Laws 2025, apply to applications for classification and special assessment under 358.480 to 358.545 filed on or after September 26, 2025, for property tax years beginning on or after July 1, 2026. See section 22, chapter 209, Oregon Laws 2025. The text that applies to applications for classification and special assessment under 358.480 to 358.545 filed before September 26, 2025, for property tax years beginning before July 1, 2026, is set forth for the user’s convenience. 358.475. The Legislative Assembly hereby declares that it is in the best interest of the state to maintain, preserve and rehabilitate properties of Oregon historical significance. Historic preservation incentive programs provide a public benefit by encouraging preservation and appropriate rehabilitation of significant historic properties. These historically significant portions of the built environment contain the visual and intellectual record of our irreplaceable cultural heritage. They link us with our past traditions and values, establish standards and perspectives for measuring our present achievements and set goals for future accomplishments. To the extent that Oregon’s historic preservation incentive programs encourage the preservation and appropriate rehabilitation of significant historical property, the programs create a positive partnership between the public good and private property that promotes economic development; tourism; energy and resource conservation; sustainability; neighborhood, downtown and rural revitalization; efficient use of public infrastructure; and civic pride in our shared historical and cultural foundations. Note: Section 23, chapter 209, Oregon Laws 2025, provides: Sec. 23. Nothing in the amendments to ORS 93.040, 215.213, 215.283, 358.475, 358.480, 358.487, 358.490, 358.495, 358.499, 358.500, 358.505, 358.509, 358.515, 358.525, 358.528, 358.543, 358.545 and 447.145 and section 2, chapter 50, Oregon Laws 2022, by sections 1 to 19 of this 2025 Act and the repeal of ORS 358.511, 358.540 and 358.541 by section 20 of this 2025 Act affects the classification of property as historic property under ORS 358.480 to 358.545 before the effective date of this 2025 Act [September 26, 2025]. Such property may continue to receive special assessment under ORS 358.480 to 358.545 until the completion of the term of special assessment under ORS 358.480 to 358.545 as in effect on the day before the effective date of this 2025 Act. [2025 c.209 §23]