Oregon Code § 358.500·Enacted ·Last updated March 01, 2026
Statute Text
Reporting requirement; work approval.
(1)(a) The owner of property classified and specially assessed as historic
property under ORS 358.480 to 358.545 shall submit written progress reports
concerning the preservation plan to the State Historic Preservation Officer in
a form, on a schedule and including content prescribed by the officer, on or
before December 31 for the property tax years ending on June 30 of the third,
sixth and ninth years of the period for which the historic property is
specially assessed.
(b) The report
for the sixth year required under this subsection must demonstrate compliance
with the expenditure commitment under the preservation plan as required under
ORS 358.487 (2)(a).
(c) All reports
required under this subsection must demonstrate that all work meets the
historic rehabilitation standards.
(2)(a) The State
Historic Preservation Officer is at all times authorized to demand and receive
from owners of property classified and specially assessed as historic property
reports demonstrating the continued eligibility of the property for classification
and special assessment as historic property.
(b) If, after 30
days written notice by mail, return receipt requested, the owner fails to
comply with the officers demand, the officer shall immediately notify the
county assessor and the assessor shall disqualify the property for the special
assessment as provided in ORS 358.515 (1)(f).
(3) The State
Historic Preservation Officer may conduct on-site inspections of historic
property granted special assessment, with or without cause, upon 30 days
notice.
(4) Before
starting any work that is described in a preservation plan or that affects
historic features of property classified and specially assessed as historic
property under ORS 358.480 to 358.545, the owner of the historic property must
apply for and receive written approval:
(a) From the
governing body if:
(A) The governing
body has an historic preservation ordinance and review process that has been
approved by the State Historic Preservation Officer and under which the
historic property is already regulated;
(B) The proposed
work requires historic review by the governing bodys historic preservation
ordinance and review process; and
(C) The governing
body has not requested that approval of work pursuant to this section be
handled by the officer; or
(b) If the
conditions in paragraph (a) of this subsection have not been met, from the
officer.
(5)(a) If the
governing bodys approval is required under subsection (4) of this section, the
governing body shall:
(A) Notify the
State Historic Preservation Officer of the proposed work; and
(B) Allow the
officer at least 14 calendar days to comment on the proposed work before making
a decision on the application.
(b) The governing
bodys approval required under subsection (4) of this section is not valid if
the officer is not given the opportunity to comment as provided in paragraph
(a)(B) of this subsection. [2009 c.892 §7; 2025 c.209 §6]
Note:
The amendments to 358.500 by
section 6, 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 users convenience.
358.500.
(1) The owner of property
certified for special assessment as historic property under ORS 358.490 shall
submit written progress reports concerning the preservation plan to the State
Historic Preservation Officer in a form prescribed by the officer on or before
December 31 of the third, sixth and ninth years of the historic property
special assessment period under ORS 358.480 to 358.545.
(2) In addition
to the reports required under subsection (1) of this section, at the end of the
first five years for which historic property special assessment is granted, the
owner shall submit a report demonstrating compliance with the expenditure
commitment under the preservation plan as described in ORS 358.487 (2)(a).
(3)(a) The State
Historic Preservation Officer is at all times authorized to demand and receive
reports from owners of property classified and specially assessed as historic
property under ORS 358.480 to 358.545 as to the continued qualification of the
property for historic property classification and special assessment. The
content of reports and times for reporting under this subsection shall be
determined by the officer. If the owner fails, after 30 days written notice by
mail, return receipt requested, to comply with the officers demand, the
officer shall immediately notify the assessor and the assessor shall withdraw
the property from special asse
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 358.500
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
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