ORS 307.158
Continued exemption for former cemetery or crematory land used for exempt low income housing

  • application
  • disqualification
  • additional taxes

(1)

Notwithstanding ORS 92.095 (Payment of taxes, interest or penalties before subdivision or partition plat recorded), 307.155 (When land exempt under ORS 97.660, 307.140 or 307.150 taxable) and 311.411 (Certificate of taxes paid required to record instrument conveying real property to public entity), if land that is exempt under ORS 307.150 (Property used for burial, cremation or alternative disposition) ceases to be used or held exclusively for cemetery or crematory purposes, the additional taxes that would otherwise be due under ORS 307.155 (When land exempt under ORS 97.660, 307.140 or 307.150 taxable) (2) shall remain a potential tax liability that is not imposed if:

(a)

As of the date of sale or other transfer of title to the land, the land is being used or held for the purpose of providing low income housing that will be exempt from ad valorem property taxation under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Time for filing application) or 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption); and

(b)

All other requirements set forth in subsections (2) to (5) of this section are met.

(2)

At the time of recording the deed to the land with the county clerk, the owner of the land shall file with the assessor of the county, and the governing body of the city or county that adopted the low income housing exemption, as applicable, in which the land is located a notice of intent:

(a)

To apply for the exemption for low income housing under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Time for filing application) or 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) on the land; and

(b)

To benefit from the provisions of this section.

(3)

Intentionally left blank —Ed.

(a)

The owner of the land must file the application for exemption, as applicable:

(A)

Under ORS 307.521 (Application for exemption), no later than the deadlines set forth in ORS 307.523 (Time for filing application) that first occur after the date on which the owner recorded the deed to the land; or

(B)

Under ORS 307.545 (Application for exemption), no later than the deadlines set forth in that section that first occur after the date on which the owner recorded the deed to the land.

(b)

If the governing body to which the owner applies denies the application, the additional taxes described in ORS 307.155 (When land exempt under ORS 97.660, 307.140 or 307.150 taxable) (2) become due on the land.

(4)

If the land is held for the purpose of developing low income housing for a period exceeding the reasonable maximum period, if any, adopted by the governing body of the city or county under ORS 307.517 (Criteria for exemption), 307.518 (Alternative criteria for exemption) or 307.541 (Nonprofit corporation low income housing), as applicable to the exemption granted for the land, the additional taxes described in ORS 307.155 (When land exempt under ORS 97.660, 307.140 or 307.150 taxable) (2) become due on the land.

(5)

Intentionally left blank —Ed.

(a)

If the land is not used to provide low income housing that is exempt under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Time for filing application) or 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) for at least 10 consecutive property tax years, the additional taxes described in ORS 307.155 (When land exempt under ORS 97.660, 307.140 or 307.150 taxable) (2) become due on the land. Any period for which the land is held for the purpose of developing low income housing on the land does not count toward the 10 consecutive property tax years.

(b)

After the land has been used to provide low income housing that is exempt under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Time for filing application) or 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) for at least 10 consecutive property tax years, the potential tax liability of the land for the additional taxes described in ORS 307.155 (When land exempt under ORS 97.660, 307.140 or 307.150 taxable) (2) shall end.

(6)

Additional taxes that become due on the land under this section:

(a)

Shall be added to the next general property tax roll, to be collected and distributed in the same manner as other real property taxes.

(b)

Are in addition to any additional taxes or other charges that become due upon disqualification of property exempt under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Time for filing application) or 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption).

(7)

The lien for additional taxes that become due under this section, and the interest on the additional taxes, shall attach as of July 1 of the property tax year in which the additional taxes become due under this section.

(8)

For each year that the additional taxes described in ORS 307.155 (When land exempt under ORS 97.660, 307.140 or 307.150 taxable) (2) remain a potential tax liability that is not imposed under this section, the assessor shall enter on the assessment and tax roll, with respect to the land, the notation “(potential additional tax).”

(9)

The amount of additional taxes determined to be due under this section may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll).

(10)

Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [2018 c.111 §9]
Note: 307.158 (Continued exemption for former cemetery or crematory land used for exempt low income housing) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 307.158 — Continued exemption for former cemetery or crematory land used for exempt low income housing; application; disqualification; additional taxes, https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html.

307.010
Definitions of “land” and “real property” for state property tax laws
307.020
Definition of “intangible personal property” and “tangible personal property” for state property tax laws
307.021
Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311
307.022
Qualification for exemption of property of certain limited liability companies
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
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
307.070
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
307.095
State property rented for parking subject to ad valorem taxation
307.100
Public property held by taxable owner under contract of purchase
307.107
Property used for natural gas pipeline extension project
307.110
Public property leased or rented by taxable owner
307.112
Property held under lease, sublease or lease-purchase by institution, organization or public body other than state
307.115
Property of nonprofit corporations held for public parks or recreation purposes
307.118
Wastewater and sewage treatment facilities
307.120
Property owned or leased by municipalities, dock commissions, airport districts or ports
307.123
Property of strategic investment program eligible projects
307.125
Property of forest protection agencies
307.130
Property of certain museums, volunteer fire departments and 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
Property used for burial, cremation or alternative disposition
307.155
When land exempt under ORS 97.660, 307.140 or 307.150 taxable
307.157
Cemetery or crematory land acquired by eleemosynary or charitable institution
307.158
Continued exemption for former cemetery or crematory land used for exempt low income housing
307.160
Property of public libraries
307.162
Claiming exemption
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
307.175
Alternative energy systems
307.180
Property of Indians
307.181
Land acquired or owned by Indian tribe
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
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
307.200
Public ways
307.203
Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds
307.210
Property of nonprofit mutual or cooperative water associations
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
307.248
Suspense account
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
307.286
Homestead exemption
307.289
Claiming homestead exemption
307.295
Property of surviving spouses of certain public safety officers killed in line of duty
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
307.330
Commercial facilities under construction
307.340
Filing proof for cancellation of assessment
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 resident’s account with share of tax exemption
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
307.402
Beverage containers
307.405
Pollution control facilities
307.420
Filing claim and environmental certificate for exemption
307.430
Correction of assessment and tax rolls
307.450
Certain beach lands
307.453
Findings for food processing machinery and equipment exemption
307.455
Definitions for ORS 307.453 to 307.459
307.457
Certification of eligibility of machinery and equipment
307.458
Local option to reduce exemption
307.459
Rules
307.471
Student housing exempt from school district taxes
307.475
Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value
307.480
Definitions for ORS 307.480 to 307.510
307.485
Exemption
307.490
Payments in lieu of taxes
307.495
Claiming exemption
307.500
Review of claim by Department of Revenue
307.505
Inspection of farm labor camps
307.510
Appeal to tax court by taxpayer
307.512
Filing deadline for certain housing-related exemption and special assessment programs
307.513
Eligibility for exemption
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 or resolution approving or disapproving application
307.529
Notice of proposed termination of exemption
307.530
Termination if property held for future development or other purpose
307.531
Termination of exemption without notice
307.533
Review
307.535
Extension of deadline for completion
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
307.555
Property burdened by affordable housing covenant used for owner-occupied housing
307.558
Termination of exemption for noncompliance
307.580
Property of industry apprenticeship or training trust
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
307.624
Termination of exemption for failure to complete construction or noncompliance
307.627
Termination of exemption
307.631
Review of denial of application or termination of exemption
307.634
Extension of deadline for completion of construction, addition or conversion
307.637
Deadlines for actions required for exemption
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
307.677
Extension of construction period
307.681
Termination of exemption for failure to meet requirements
307.684
Immediate termination of exemption
307.687
Review of denial of application
307.804
Rural health care facilities
307.806
Exemption limited to taxes of district adopting ORS 307.804
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
307.818
Beach access sites
307.821
Disqualification
307.824
Findings and declarations
307.827
Environmentally sensitive logging equipment
307.831
Skyline and swing yarders
307.835
Cargo containers
307.841
Definitions for ORS 307.841 to 307.867
307.844
Zone designation
307.854
Acquisition, disposition and development of real property within zone
307.857
Application for exemption
307.858
Project certification requirements
307.861
Monitoring of certified projects
307.864
Partial property tax exemption
307.866
Decertification of project
307.867
Termination of zone
307.870
Definitions for ORS 307.870 to 307.890
307.872
Heavy equipment rental tax
307.875
Heavy equipment provider registration
307.878
Collection of tax
307.880
Refunds
307.883
Taxes held in trust
307.885
Applicability of other provisions of tax law
307.888
Distribution of moneys received
307.890
Exemption from disclosure
307.990
Penalties
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