2017 ORS 285C.220¹
Exemption claims
  • contents
  • late filing
  • fees

(1)(a) After January 1 and on or before April 1 of the assessment year immediately following the year in which qualified property in an enterprise zone is placed in service, and of each assessment year thereafter for which an exemption is sought, an authorized business firm may file a claim for the exemption allowed under ORS 285C.175 (Enterprise zone exemption).

(b) The claim shall be made by completing a form prescribed by the Department of Revenue and by filing the form with the county assessor. The firm shall furnish a copy of the claim to the sponsor.

(c) The firm shall also file a form described in this subsection after the final assessment year of the exemption period.

(2) A claim filed under this section shall contain all of the following:

(a) A statement that:

(A) The business firm satisfies the requirements of ORS 285C.200 (Qualifications of business firm) as a qualified business firm; and

(B) The business firm has been authorized by the enterprise zone sponsor and the county assessor and has satisfied any commitments made in the firm’s application for authorization or made as a condition of authorization. The date the application for authorization was submitted and approved shall be set forth in the statement.

(b) A statement confirming the continued eligibility of the firm under ORS 285C.135 (Requirements for eligibility) or explaining any change in eligibility.

(c) A schedule setting forth the following employment data:

(A) The number of employees of the firm within the enterprise zone on the date the claim is filed under this section or April 1, whichever is earlier;

(B) The annual average number of employees of the firm within the enterprise zone during the preceding assessment year; and

(C) The annual average number of employees of the firm within the enterprise zone, averaged over the 12-month period preceding the date of the application for authorization.

(d) The annual average compensation for the previous assessment year of new employees hired by the firm within the enterprise zone, but only if:

(A) The firm is subject to annual compensation requirements under ORS 285C.160 (Agreement between firm and sponsor for additional period of exemption); and

(B) The claim is filed for a year that is not the first year for which a claim is filed under this section.

(e) Any attachments required under ORS 285C.225 (Sponsor’s addendum).

(f) For any qualified property listed on a property schedule included in a claim filed for a previous assessment year and that continues to be exempt for the current assessment year:

(A) Confirmation that there has been no change in the ownership, lease, location, disposition, operation, use or occupancy of the property; or

(B) In the case of a change in the ownership, lease, location, disposition, operation, use or occupancy of the property, an explanation of the change.

(g) Any other information required by the Department of Revenue.

(3) The business firm shall be prepared to verify any information set forth in a claim filed under this section. The statement made pursuant to subsection (2)(a) of this section shall be prima facie evidence that the firm is a qualified business firm.

(4) If the assessor determines the property for which exemption is sought satisfies the requirements of ORS 285C.175 (Enterprise zone exemption), the assessor shall grant the exemption for the tax year beginning July 1.

(5) The assessor shall provide copies of each claim for exemption filed under this section, or the information contained in the claim, as directed by the Department of Revenue.

(6) If a claim for exemption relates to state-appraised industrial property as defined in ORS 306.126 (Appraisal of industrial property by department) and is filed with the Department of Revenue within the time required by subsection (1) of this section, the claim shall be deemed timely filed with the assessor. The Department of Revenue shall send a copy of the filed claim to the assessor, or any information contained in the claim, as requested by the assessor.

(7)(a) Notwithstanding subsection (1) or (9) of this section, a claim may be filed under this section on or before June 1 of the assessment year if:

(A) The claim consists of qualified property that, pursuant to ORS 285C.225 (Sponsor’s addendum), is required to be listed on a property schedule included with the claim form; and

(B) The claim is accompanied by a late filing fee equal to the greater of $200 or one-tenth of one percent of the total investment cost of the qualified property listed on the property schedule accompanying the claim that is subject to the exemption.

(b) An exemption may not be granted pursuant to a claim filed under this subsection if the claim is not accompanied by the late filing fee.

(8)(a) Notwithstanding subsection (1) of this section, a claim may be filed under this section on or before August 31 of the assessment year if:

(A) The claim does not include qualified property that, pursuant to ORS 285C.225 (Sponsor’s addendum), is required to be listed on a property schedule included with the claim; and

(B) The claim is accompanied by a late filing fee equal to the greater of:

(i) $200; or

(ii) One-fiftieth of one percent of the total investment cost of the qualified property of the business firm that was exempt as of the current assessment date multiplied by the number of 30-day periods from April 1 of the assessment year until the date the claim is filed. A period of less than 30 days shall constitute a 30-day period for purposes of this subparagraph.

(b) An exemption may not be granted pursuant to a claim filed under this subsection if the claim is not accompanied by the late filing fee.

(9)(a) Notwithstanding subsection (1) of this section, a claim for qualified property required to be listed on a property schedule included with the claim form pursuant to ORS 285C.225 (Sponsor’s addendum) may be filed under this section after January 1 and on or before April 1 following the assessment year after the year in which the qualified property was placed in service, if the authorized business firm demonstrates that it was otherwise qualified by April 1 of the previous year but for the failure to file a timely claim.

(b) If a claim filed under this subsection is approved by the county assessor, the qualified property shall be exempt from property taxation only for those tax years that begin after the date the claim was filed under this subsection and for which the property otherwise qualifies for exemption under ORS 285C.050 (Definitions for ORS 285C.050 to 285C.250) to 285C.250 (Redesignation or designation of new zone following zone termination).

(10) Any filing fee collected under this section shall be deposited to the county general fund.

(11) A claim may be filed under this section as of the dates prescribed in subsections (7), (8) or (9) of this section, regardless of any grounds for hardship under ORS 307.475 (Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value). [Formerly 285B.722; 2015 c.36 §4; 2017 c.83 §8]

(formerly 285.615, then 285B.722)

Atty. Gen. Opinions

Effect of Article XI, sec­tions 11 and 11a of Oregon Constitu­tion, on reporting require­ments, (1997) Vol 49, p 6

1 Legislative Counsel Committee, CHAPTER 285C—Economic Development Iii, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors285C.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 285C, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano285C.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.