ORS 307.162
Claiming exemption

  • late claims
  • notification of change to nonexempt use

(1)

Intentionally left blank —Ed.

(a)

Before any real or personal property may be exempted from taxation under ORS 307.092 (Property of housing authority), 307.110 (Public property leased or rented by taxable owner) (3)(h), 307.115 (Property of nonprofit corporations held for public parks or recreation purposes), 307.118 (Wastewater and sewage treatment facilities), 307.130 (Property of certain museums, volunteer fire departments and 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 (Property used for burial, cremation or alternative disposition), 307.160 (Property of public libraries), 307.181 (Land acquired or owned by Indian tribe) (3), 307.513 (Eligibility for exemption), 307.555 (Property burdened by affordable housing covenant used for owner-occupied housing) or 307.580 (Property of industry apprenticeship or training trust) for any tax year, the institution, organization or person entitled to claim the exemption must file a claim with the county assessor, on or before April 1 preceding the tax year for which the exemption is claimed. The claim must contain statements, verified by the oath or affirmation of the president or other proper officer of the institution or organization or the person, that:

(A)

List all real property claimed to be exempt and show the purpose for which the real property is used; and

(B)

Cite the statutes under which exemption for personal property is claimed.

(b)

Intentionally left blank —Ed.

(A)

Notwithstanding paragraph (a) of this subsection, a claim for an initial year of exemption under ORS 307.140 (Property of religious organizations) (4) must be filed with the Department of Revenue.

(B)

If the ownership of all property, other than property described in ORS 307.110 (Public property leased or rented by taxable owner) (3)(h), 307.140 (Property of religious organizations) (4) or 307.555 (Property burdened by affordable housing covenant used for owner-occupied housing), included in the claim filed with the county assessor for a prior year remains unchanged, a new claim is not required.

(c)

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

(2)

Intentionally left blank —Ed.

(a)

Notwithstanding subsection (1) of this section, a claim may be filed under this section for the current tax year:

(A)

On or before December 31 of the tax year, if the claim is accompanied by a late filing fee of 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 to which the claim pertains.

(B)

On or before April 1 of the tax year, if the claim is accompanied by a late filing fee of $200 and the claimant demonstrates good and sufficient cause for failing to file a timely claim, is a first-time filer or is a public entity described in ORS 307.090 (Property of the state, counties and other municipal corporations).

(b)

Intentionally left blank —Ed.

(A)

Notwithstanding subsection (1) of this section, a claimant that demonstrates good and sufficient cause for failing to file a timely claim, is a first-time filer or is a public entity described in ORS 307.090 (Property of the state, counties and other municipal corporations) may file a claim under this section for the five tax years prior to the current tax year:
(i)
Within 60 days after the date on which the county assessor mails notice of additional taxes owing under ORS 311.206 (Additional taxes resulting from correction of error or omission) for the property to which the claim filed under this subparagraph pertains; or
(ii)
At any time if no notice is mailed.

(B)

A claim filed under this paragraph must be accompanied by a late filing fee of 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 to which the claim pertains, multiplied by the number of prior tax years for which exemption is claimed.

(c)

If a claim filed under this subsection is not accompanied by the late filing fee or if the late filing fee is not otherwise paid, an exemption may not be allowed for the tax years sought by the claim. A claim may be filed under this subsection notwithstanding that there are no grounds for hardship as required for late filing under ORS 307.475 (Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value).

(d)

The value of the property used to determine the late filing fee under this subsection and the determination of the county assessor relative to a claim of good and sufficient cause are appealable in the same manner as other acts of the county assessor.

(e)

A late filing fee collected under this subsection must be deposited in the county general fund.

(3)

Intentionally left blank —Ed.

(a)

In a claim for exemption of property described in ORS 307.110 (Public property leased or rented by taxable owner) (3)(h), the county or city, town or other municipal corporation or political subdivision of this state that is filing the claim must substantiate that the property is used for affordable housing or that it is leased or rented to persons of lower income, as applicable.

(b)

A claim filed under this subsection must be filed annually on a form prescribed by the Department of Revenue.

(4)

As used in this section:

(a)

“First-time filer” means a claimant that:

(A)

Has never filed a claim for the property that is the subject of the current claim; and

(B)

Did not receive notice from the county assessor on or before December 1 of the tax year for which exemption is claimed regarding the potential property tax liability of the property.

(b)

Intentionally left blank —Ed.

(A)

“Good and sufficient cause” means an extraordinary circumstance beyond the control of the taxpayer or the taxpayer’s agent or representative that causes the failure to file a timely claim.

(B)

“Good and sufficient cause” does not include hardship, reliance on misleading information unless the information is provided by an authorized tax official in the course of the official’s duties, lack of knowledge, oversight or inadvertence.

(c)

“Ownership” means legal and equitable title.

(5)

Intentionally left blank —Ed.

(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 file a timely claim 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 a claim for exemption with the county assessor to have the additions or improvements to the exempt property be exempt from taxation. The claim must:

(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; 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 claim.

(c)

Upon the county assessor’s receipt of a completed claim and late filing fee, the assessor shall determine for each tax year for which exemption is sought whether the additions or improvements that are the subject of the claim would have qualified for exemption had a timely claim been filed under subsection (1) of this section. Any property that would have qualified for exemption had a timely claim been filed under subsection (1) of this section is exempt from taxation for each tax year for which the property would have qualified.

(d)

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

(e)

A late filing fee collected under this subsection must be deposited in the county general fund.

(6)

For each tax year for which an exemption granted pursuant to subsection (2) or (5) of this section applies:

(a)

Any tax, or interest attributable thereto, that was paid with respect to the property that is declared exempt from taxation must be refunded. Refunds must be made without interest from the unsegregated tax collections account established under ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account).

(b)

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

(7)

If an institution, organization or person 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 must notify the county assessor of the change to a taxable use within 30 days. [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; 2009 c.455 §3; 2009 c.626 §2a; 2011 c.655 §2; 2012 c.42 §3; 2013 c.193 §26; 2013 c.386 §2; 2015 c.520 §2; 2021 c.446 §2; 2021 c.466 §3]

Source: Section 307.162 — Claiming exemption; late claims; notification of change to nonexempt use, https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html.

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. 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)

Where nonprofit taxpayer acquired property adjacent to property that taxpayer already owned and that was qualified as exempt from taxation, newly acquired property is not addition or improvement made to qualified property and must instead separately qualify for exemption from taxation. B’nai Brith Mens Camp Association v. Dept. of Revenue, 21 OTR 357 (2014)

Under this section, time period for relief parallels with time period set forth in ORS 311.216 within which assessor can add property to tax rolls where no otherwise timely exemption has been filed. Where 2011-2012 tax year was “current tax year” and first year exemption was authorized and fell within five year retrospective period defined under ORS 311.216, taxpayer’s claim exemption for 2011-2012 tax year was authorized. Washington County Assessor v. Christ Gospel Church, 21 OTR 452 (2014)

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

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
Green check means up to date. Up to date