Chapter 307  Property Subject to Taxation; Exemptions

General Provisions

§ 307.010 Definition of real property and land
§ 307.020 Definition of personal property
§ 307.022 Status of limited liability companies owned by nonprofit corporations
§ 307.030 Property subject to assessment generally
§ 307.032 Maximum assessed value and assessed value of partially exempt property and specially assessed property
§ 307.035 Publishing summary of certain exempt real property

Exemptions

(Public Properties)

§ 307.040 Property of the United States
§ 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 Property of the United States in possession of contractor under federal defense or space contract
§ 307.070 Settled or claimed government land
§ 307.080 Mining claims
§ 307.090 Property of the state, counties and other municipal corporations
§ 307.092 Property of housing authority
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(Institutional, Religious, Fraternal, Interment Properties)

§ 307.130 Property of art museums, volunteer fire departments or literary, benevolent, charitable and scientific institutions
§ 307.134 Definition of fraternal organization
§ 307.136 Property of fraternal organizations
§ 307.140 Property of religious organizations
§ 307.145 Certain child care facilities, schools and student housing
§ 307.147 Senior services centers
§ 307.150 Burial and crematory property
§ 307.155 When property exempt under ORS 97.660, 307.140 or 307.150 taxable
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(Leased Public Or Institutional Property)

§ 307.166 Property leased by exempt institution, organization or public body to another exempt institution, organization or public body
§ 307.168 State land under lease
§ 307.171 Sports facility owned by large city

(Alternative Energy Systems)

§ 307.175 Alternative energy systems

(Indian Properties)

§ 307.180 Property of Indians
§ 307.181 Land acquired or owned by Indian tribe

(Recreation Facilities And Summer Homes On Federal Land)

§ 307.182 Federal land used by recreation facility operators under permit
§ 307.183 Summer homes on federal land occupied under permit
§ 307.184 Summer homes on federal land occupied under lease

(Personal Property)

§ 307.190 Tangible personal property held for personal use
§ 307.195 Household furnishings owned by nonprofit organization furnishing housing for students attending institutions of higher education
§ 307.197 Equipment used for certain emergencies in navigable waters

(Public Ways)

§ 307.200 Public ways

(Mobile Home Or Manufactured Dwelling Parks)

§ 307.203 Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds

(Railroad Properties)

§ 307.205 Property of railroad temporarily used for public alternate transportation

(Water Associations)

§ 307.210 Property of nonprofit mutual or cooperative water associations

(Telephone Services)

§ 307.220 Property of nonprofit mutual or cooperative telephone associations
§ 307.230 Telephonic properties of persons not engaged in public telephone service
§ 307.240 Department of Revenue action required for telephone association and telephonic property exemptions

(Nonprofit Corporation Housing For Elderly Persons)

§ 307.241 Policy
§ 307.242 Property of nonprofit corporation providing housing to elderly persons
§ 307.243 Property to which exemption applies
§ 307.244 Funded exemption
§ 307.245 Denial of exemption for failure to reflect exemption by rent reduction

(Veterans, Surviving Spouses And Dependent Children)

§ 307.250 Property of veterans or surviving spouses
§ 307.260 Claiming exemption
§ 307.262 Tax years for which exemption may be claimed upon receipt of federal certification of disability
§ 307.270 Property to which exemption of ORS 307.250 applies
§ 307.280 Effect of exemption under ORS 307.250 on prior tax levied
§ 307.283 Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War

(Active Duty Military Service)

§ 307.286 Homestead exemption
§ 307.289 Claiming homestead exemption

(Deciduous Plants; Agricultural Products)

§ 307.315 Nursery stock
§ 307.320 Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land
§ 307.325 Agricultural products in possession of farmer

(Commercial Facilities Under Construction)

§ 307.330 Commercial facilities under construction
§ 307.340 Filing proof for cancellation of assessment

(Nonprofit Homes For Elderly Persons)

§ 307.370 Property of nonprofit homes for elderly persons
§ 307.375 Type of corporation to which exemption under ORS 307.370 applicable
§ 307.380 Claiming exemption under ORS 307.370
§ 307.385 Credit to residents account with share of tax exemption

(Agricultural Equipment And Facilities)

§ 307.390 Mobile field incinerators
§ 307.391 Field burning smoke management equipment
§ 307.394 Farm machinery and equipment
§ 307.397 Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations
§ 307.398 Irrigation equipment

(Inventory)

§ 307.400 Inventory

(Beverage Containers)

§ 307.402 Beverage containers

(Pollution Control Facilities)

§ 307.405 Pollution control facilities
§ 307.420 Filing claim and environmental certificate for exemption
§ 307.430 Correction of assessment and tax rolls

(Beach Lands)

§ 307.450 Certain beach lands

(Food Processing Equipment)

§ 307.453 Findings
§ 307.455 Definitions
§ 307.457 Certification of eligibility of machinery and equipment
§ 307.459 Rules

(Egg Processing Equipment)

§ 307.462 Definitions
§ 307.464 Certification of eligibility of machinery and equipment
§ 307.466 Exemption limited to taxes of district adopting ORS 307.462

(Student Housing)

§ 307.471 Student housing exempt from school district taxes

(Hardship Situations)

§ 307.475 Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value

(Farm Labor Camps; Child Care Facilities)

§ 307.480 Definitions for ORS 307.480 to 307.510
§ 307.485 Farm labor camp and child care facility property
§ 307.490 Payments in lieu of taxes
§ 307.495 Claiming exemption
§ 307.500 Transmittal of claim to department
§ 307.505 Inspection of farm labor camps
§ 307.510 Appeal to tax court by taxpayer

(Filing Deadline For Certain Programs)

§ 307.512 Filing deadline for certain housing-related exemption and special assessment programs

(Low Income Rental Housing)

§ 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 307.523
§ 307.521 Application for exemption
§ 307.523 Time for filing application
§ 307.525 Action against landlord for failure to reduce rent
§ 307.527 Ordinance approving or disapproving application
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(Nonprofit Corporation Low Income Housing)

§ 307.540 Definitions for ORS 307.540 to 307.548
§ 307.541 Nonprofit corporation low income housing
§ 307.543 Exemption limited to levy of governing body adopting ORS 307.540 to 307.548
§ 307.545 Application for exemption
§ 307.547 Determination of eligibility
§ 307.548 Termination of exemption

(Property Of Industry Apprenticeship Or Training Trust)

§ 307.580 Property of industry apprenticeship or training trust

(Multiple Unit Housing)

§ 307.600 Legislative findings
§ 307.603 Definitions for ORS 307.600 to 307.637
§ 307.606 Exemption limited to tax levy of city or county that adopts ORS 307.600 to 307.637
§ 307.609 Applicability of ORS 307.600 to 307.637 in cities and certain counties
§ 307.612 Duration of exemption
§ 307.615 City or county to provide application forms
§ 307.618 City or county findings required for approval
§ 307.621 Approval or denial of applications
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(Single Unit Housing)

§ 307.651 Definitions for ORS 307.651 to 307.687
§ 307.654 Legislative findings
§ 307.657 Local government action to provide exemption
§ 307.661 Median sales price
§ 307.664 Exemption
§ 307.667 Application for exemption
§ 307.671 Approval criteria
§ 307.674 Application, approval and denial procedures
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(Rural Health Care Facilities)

§ 307.804 Rural health care facilities
§ 307.806 Exemption limited to taxes of district adopting ORS 307.804

(Long Term Care Facilities)

§ 307.808 Findings and declarations
§ 307.811 Essential community provider long term care facilities
§ 307.815 Exemption limited to taxes of district adopting ORS 307.811

(Public Beach Access Sites)

§ 307.818 Beach access sites
§ 307.821 Disqualification

(Environmentally Sensitive Logging Equipment)

§ 307.824 Findings and declarations
§ 307.827 Environmentally sensitive logging equipment
§ 307.831 Skyline and swing yarders

(Cargo Containers)

§ 307.835 Cargo containers

Vertical Housing Development Zones

§ 307.841 Definitions for ORS 307.841 to 307.867
§ 307.844 Zone designation
§ 307.847 Approval or disapproval of application
§ 307.851 Criteria for designation of zone
§ 307.854 Acquisition, disposition and development of real property within zone
§ 307.857 Application for exemption
§ 307.861 Monitoring of certified projects
§ 307.864 Partial property tax exemption
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Penalties

§ 307.990 Penalties