ORS 310.800
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 (Application of Internal Revenue Code to certain property tax laws).

(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 (Independent contractor defined) 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]

Source: Section 310.800 — Property tax work-off programs, https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html.

310.010
Determination of amount of money for county and other purposes
310.020
Levy of tax to defray county expenses
310.030
Levy of taxes required or permitted by law
310.040
Reducing levy where necessity for budget item eliminated
310.055
Operating taxes
310.060
Notice certifying taxes
310.061
Assessor to determine and report maximum school district operating tax when district certifies lesser rate
310.065
Procedure where notice not given
310.070
Procedure when taxes exceed limitations or are incorrectly categorized
310.090
Computation of rate for each item of tax
310.100
Taxes to apply to property shown by assessment roll
310.105
Rate adjustments to reflect nontimber offsets
310.110
Apportionment of taxes where taxing district lies in two or more counties
310.140
Legislative findings
310.143
Certification of taxes on taxable property subject to 1990 Measure 5 limits
310.145
Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits
310.147
Code area system
310.150
Segregation into categories
310.153
Total amount to be raised for each taxing district and item
310.155
Public school system limit
310.156
Certain community college library limits
310.160
Unit of property
310.165
Partially exempt or specially assessed property
310.170
Allocation by districts of distributions from unsegregated tax collections account among taxes subject to 1990 Measure 5 limits
310.190
Effect of election challenge on tax
310.193
Taxing district duty to notify assessor of challenge
310.200
Purpose
310.202
Definitions for ORS 310.200 to 310.242
310.204
“Hospital facility” defined
310.206
1997-1998 tax certification notice
310.208
1997-1998 urban renewal certification
310.210
Measure 5 imposed tax estimate
310.212
Measure 47 comparison taxes
310.214
Measure 47 comparison tax adjustments for certain nonschool taxing districts
310.216
Pre-reduction Measure 50 taxes
310.218
Preliminary reduction percentages
310.220
Assessor certification to Department of Revenue
310.222
Computation of 1997 Measure 50 reduction and supplemental statutory reduction
310.228
Determination of state replacement obligation
310.230
Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value
310.232
Subtraction of urban renewal increment from assessed value
310.234
Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets
310.236
Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998
310.237
Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years
310.238
Rate conversion
310.240
Calculation of taxes imposed on urban renewal increment for 1997-1998
310.242
1997-1998 compression of consolidated rates
310.244
Adjustment of city’s post-compression tax rate under certain circumstances
310.246
Adjustment of permanent rate limit to correct mistakes by June 30, 1998
310.585
Distribution of certain property tax relief moneys to counties
310.595
Determination of apportionment to counties
310.622
Manufactured structures eligible as homesteads under tax laws of state
310.623
Floating home eligible as homestead
310.800
Property tax work-off programs
Green check means up to date. Up to date