ORS 310.165
Partially exempt or specially assessed property

  • treatment of additional taxes imposed upon disqualification from special assessment or exemption

(1)

For any unit of property partially exempt from tax under ORS 307.250 (Property of veterans or surviving spouses), 307.370 (Property of nonprofit homes for elderly persons) or 308.459 (Valuation of rehabilitated property not to be increased) or any other law, the assessor shall determine the maximum amount of taxes on property to be imposed on such unit of property under ORS 310.150 (Segregation into categories), by using the lesser of the real market value or the taxable value of the unit of property after the exemption has been applied.

(2)

For any unit of property that is specially assessed for ad valorem tax purposes under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland), 308A.250 (Definitions for ORS 308A.250 to 308A.259) to 308A.259 (Disqualification of homesite), 308A.315 (Determination of maximum assessed value and assessed value of open space lands), 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land), 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund), 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land) or 358.480 (Definitions for ORS 358.480 to 358.545) to 358.545 (Rules), the assessor shall determine the maximum amount of taxes on property to be imposed on such property under ORS 310.150 (Segregation into categories) by using the lesser of the real market value or the specially assessed value of the property.

(3)

In the case of any unit of property of which a part of the unit is exempt from taxation, and that part may be identified both as to value and physical description, the real market value of the unit shall not include the value of the exempt part of the unit.

(4)

This subsection applies to any unit of property described in subsection (1) or (2) of this section for which the maximum amount of taxes imposed has been determined under this section. If the unit of property is subject to imposition of additional taxes due to disqualification from special assessment or partial exemption, the determination of the maximum amount of additional taxes that may be imposed due to disqualification shall be made on the basis of the real market value of the property for the year to which the additional taxes relate. [1991 c.459 §216; 1993 c.270 §50; 1993 c.801 §37b; 1999 c.314 §65; 2001 c.114 §24; 2001 c.540 §21; 2003 c.454 §§104,106; 2003 c.621 §95; 2019 c.320 §2]

Source: Section 310.165 — Partially exempt or specially assessed property; treatment of additional taxes imposed upon disqualification from special assessment or exemption, 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
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