ORS 307.162¹
Necessity of filing statement to secure exemption
  • late application
  • late filing fee
  • notification of change to taxable use

(1) Before any real or personal property may be exempted from taxation under ORS 307.115 (Property of nonprofit corporations held for public parks or recreation purposes), 307.118 (Wastewater and sewage treatment facilities), 307.130 (Property of art museums, volunteer fire departments or literary, benevolent, charitable and scientific institutions) to 307.140 (Property of religious organizations), 307.145 (Certain child care facilities, schools and student housing), 307.147 (Senior services centers), 307.150 (Burial grounds), 307.160 (Property of public libraries) or 307.580 (Property of industry apprenticeship or training trust) for any tax year, the institution or organization claiming the exemption shall file with the county assessor, on or before April 1 of the assessment year, a statement verified by the oath or affirmation of the president or other proper officer of the institution or organization, listing all real or personal property claimed to be exempt and showing the purpose for which such property is used. However:

(a) If the ownership of all property included in the statement filed with the county assessor for a prior year remains unchanged, a new statement shall not be required.

(b) When the property designated in the claim for exemption is acquired after March 1 and before July 1, the claim for that year shall be filed within 30 days from the date of acquisition of the property.

(c) As used in this subsection, "ownership" means legal and equitable title.

(2) Notwithstanding subsection (1) of this section, a statement may be filed under this section on or before December 31 of the assessment year for which exemption is first desired. However, any statement filed after the time for filing the statement specified in subsection (1) of this section must be accompanied by a late filing fee of the greater of $200, or one-tenth of one percent of the real market value of the property to which the statement pertains, as determined for the assessment year by the assessor for this purpose. If the statement is not accompanied by the late filing fee or if the late filing fee is not otherwise paid, no exemption shall be allowed for the tax year based upon a statement filed pursuant to this subsection. A statement may be filed under this section notwithstanding that there are no grounds for hardship as required for late filing under ORS 307.475 (Relief when failure to file for exemption or cancellation of taxes or redetermination of value was for good cause). The value of the property used to determine the late filing fee under this section is appealable in the same manner as other acts of the county assessor. Any filing fee collected under this section shall be deposited to the county general fund.

(3)(a) Notwithstanding subsection (1) of this section, if an institution or organization owns property that is exempt from taxation under a provision of law listed in subsection (1) of this section and fails to make a timely application for exemption under subsection (1) of this section for additions or improvements to the exempt property, the additions or improvements may nevertheless qualify for exemption.

(b) The organization must file an application with the county assessor to have the additions or improvements to the exempt property be exempt from taxation. The application shall:

(A) Describe the additions or improvements to the exempt property;

(B) Describe the current use of the property that is the subject of the application;

(C) Identify the tax year and any preceding tax years for which the exemption is sought;

(D) Contain any other information required by the Department of Revenue; and

(E) Be accompanied by a late filing fee equal to the product of the number of tax years for which exemption is sought multiplied by the greater of $200 or one-tenth of one percent of the real market value, as of the most recent assessment date, of the property that is the subject of the application.

(c) Upon the county assessor’s receipt of a completed application and late filing fee, the assessor shall determine if the property that is the subject of the application, for each tax year for which exemption is sought, would have qualified for exemption had a timely statement been filed under subsection (1) of this section. Any property that would have qualified for exemption had a timely statement under subsection (1) of this section been filed shall be exempt from taxation for each tax year for which the property would have so qualified.

(d) An application for exemption under this subsection may be filed only for tax years for which the time for filing a statement under subsections (1) and (2) of this section has expired. An application filed under this subsection, however, may serve as the statement required under subsection (1) of this section for the current assessment year.

(e) For each tax year for which an exemption granted pursuant to this subsection applies:

(A) Any tax, or interest attributable thereto, that was paid with respect to the property that is declared exempt from taxation, shall be refunded. Refunds shall be made from the unsegregated tax collections account established under ORS 311.385 (Deposit in unsegregated tax collections account).

(B) Any tax, or interest attributable thereto, that remains unpaid as of the date the exemption is granted, shall be abated.

(f) A late filing fee collected under this subsection shall be deposited in the county general fund.

(4) If an institution or organization owns property that is exempt from taxation under a provision of law listed in subsection (1) of this section and changes the use of the property to a use that would not entitle the property to exemption from taxation, the institution or organization shall notify the county assessor of the change to a taxable use within 30 days of the change in use. [Formerly 307.170; 1967 c.51 §1; 1967 s.s. c.9 §4; 1969 c.237 §1; 1977 c.478 §2; 1977 c.884 §33; 1985 c.613 §3; 1987 c.574 §1; 1987 c.756 §7; 1991 c.459 §44; 1993 c.18 §68; 1993 c.19 §4; 1993 c.777 §5; 1995 c.79 §120; 1995 c.513 §2; 1997 c.485 §3; 1997 c.541 §106; 1999 c.398 §9; 1999 c.579 §1]

Notes of Decisions

Duty of assessor to notify prop­erty owner of intent to assess presumes that owner has given assessor cause to know that owner may qualify for exemp­tion. Renewal House, Inc. v. Dept. of Rev., 5 OTR 638 (1975)

County assessor is re­quired to notify only pre­vi­ously exempted prop­erty owners before assessing their prop­erty for failure to file for an exemp­tion in the current year. Sky­line Assembly of God v. Dept. of Rev., 274 Or 259, 545 P2d 879 (1976)

Although applica­tion under this sec­tion must generally be filed before April 1, applica­tion for prop­erty acquired by exempt owner or changed from taxable to exempt use after filing date but before July 1, may be filed within 30 days after acquisi­tion or change in use but if prop­erty is acquired or changed from taxable to exempt use on or after July 1 of tax year, there is no filing time under this sec­tion because exemp­tion for year is not allowed under ORS 311.410 (Effect of property transfer or lease termination on lien and on taxability of property). Christian Life Fellowship, Inc., v. Dept. of Rev., 12 OTR 94 (1991)

Where church purchased prop­erty from an­oth­er church under land sale contract and continued to use prop­erty for religious purposes, no change of ownership or use occurred and new applica­tion for exemp­tion was not re­quired under this sec­tion because under this sec­tion, change of "ownership" means change of "legal ownership." First Love Ministries v. Dept. of Rev., 12 OTR 97 (1991)

Completed Cita­tions

Emanuel Lutheran Charity Bd. v. Dept. of Rev., 4 OTR 410 (1971), aff'd 263 Or 287, 502 P2d 251 (1972)

Notes of Decisions

Assessor must notify owner of prop­erty which would otherwise be exempt under these sec­tions of intent to assess taxes against such prop­erty only when: (1) prop­erty was treated as exempt in immediately preceding year and, (2) assessor contemplates assess­ment of prop­erty in current year because of change of ownership or use for which no applica­tion for exemp­tion has been made. Worrell v. Dept. of Rev., 7 OTR 128 (1977)

Chapter 307

Atty. Gen. Opinions

Validity of ad valorem and severance taxa­tion of logs destined for export, (1975) Vol 37, p 427; applica­tion of Article XI, sec­tion 11b of Oregon Constitu­tion to this chapter, (1990) Vol 46, p 388

Law Review Cita­tions

5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 307—Property Subject to Taxation; Exemptions, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors307.­pdf (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 307, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­307ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information