Chapter 307 Property Subject to Taxation; Exemptions

General Provisions

§ 307.010 Definition of real property and land
§ 307.020 Definition of personal property
§ 307.022 Status of limited liability companies owned by nonprofit corporations
§ 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

Exemptions

Public Properties

§ 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
§ 307.065 Property of the United States in possession of contractor under federal defense or space contract
§ 307.070 Settled or claimed government land
§ 307.080 Mining claims
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Institutional, Religious, Fraternal, Interment Properties

§ 307.130 Property of certain museums, volunteer fire departments or 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
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Leased Public or Institutional Property

§ 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

Alternative Energy Systems

§ 307.175 Alternative energy systems

Temporary Provisions Relating to the Exemption of Solar Project Property and the Payment of a Fee in Lieu of Property Taxes Are Compiled As Notes Following Ors 307.175

Indian Properties

§ 307.180 Property of Indians
§ 307.181 Land acquired or owned by Indian tribe

Recreation Facilities and Summer Homes on Federal Land

§ 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

Personal Property

§ 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

Public Ways

§ 307.200 Public ways

Mobile Home or Manufactured Dwelling Parks

§ 307.203 Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds

Railroad Properties

§ 307.205 Property of railroad temporarily used for public alternate transportation

Water Associations

§ 307.210 Property of nonprofit mutual or cooperative water associations

Telephone Services

§ 307.220 Property of nonprofit mutual or cooperative telephone associations
§ 307.230 Telephonic properties of persons not engaged in public telephone service
§ 307.240 Department of Revenue action required for telephone association and telephonic property exemptions

Nonprofit Corporation Housing for Elderly Persons

§ 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

Veterans, Surviving Spouses and Dependent Children

§ 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

Active Duty Military Service

§ 307.286 Homestead exemption
§ 307.289 Claiming homestead exemption

Deciduous Plants; Agricultural Products

§ 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

Commercial Facilities under Construction

§ 307.330 Commercial facilities under construction
§ 307.340 Filing proof for cancellation of assessment

Nonprofit Homes for Elderly Persons

§ 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 residents account with share of tax exemption

Agricultural Equipment and Facilities

§ 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

Inventory

§ 307.400 Inventory

Beverage Containers

§ 307.402 Beverage containers

Pollution Control Facilities

§ 307.405 Pollution control facilities
§ 307.420 Filing claim and environmental certificate for exemption
§ 307.430 Correction of assessment and tax rolls

Beach Lands

§ 307.450 Certain beach lands

Food Processing Equipment

§ 307.453 Findings
§ 307.455 Caution-flag-12 Definitions
§ 307.457 Certification of eligibility of machinery and equipment
§ 307.459 Rules

Student Housing

§ 307.471 Student housing exempt from school district taxes

Hardship Situations

§ 307.475 Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value

Agricultural Workforce Housing; Child Care Facilities; Farm Labor Camps

§ 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
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Filing Deadline for Certain Programs

§ 307.512 Filing deadline for certain housing-related exemption and special assessment programs

Land Held by Nonprofit Corporation for Building Residences for Low Income Individuals

§ 307.513 Eligibility for exemption

Low Income Rental Housing

§ 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
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Nonprofit Corporation Low Income Housing

§ 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

Property of Industry Apprenticeship or Training Trust

§ 307.580 Property of industry apprenticeship or training trust

Multiple Unit Housing

§ 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
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Single Unit Housing

§ 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
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Rural Health Care Facilities

§ 307.804 Rural health care facilities
§ 307.806 Exemption limited to taxes of district adopting ORS 307.804

Long Term Care Facilities

§ 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

Public Beach Access Sites

§ 307.818 Beach access sites
§ 307.821 Disqualification

Environmentally Sensitive Logging Equipment

§ 307.824 Findings and declarations
§ 307.827 Environmentally sensitive logging equipment
§ 307.831 Skyline and swing yarders

Cargo Containers

§ 307.835 Cargo containers

Vertical Housing Development Zones

§ 307.841 Definitions for ORS 307.841 to 307.867
§ 307.844 Zone designation
§ 307.847 Approval or disapproval of application
§ 307.851 Criteria for designation of zone
§ 307.854 Acquisition, disposition and development of real property within zone
§ 307.857 Application for exemption
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Penalties

§ 307.990 Penalties

Source:
Legislative Counsel Committee, CHAPTER 307—Property Subject to Taxation; Exemptions, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors307.­html (2015) (last ac­cessed Jul. 16, 2016).