Oregon Law
Law as of Jan 1, 2026
Chapter contents
307.010Definitions of “land” and “real property” for state property tax laws; timber and mineral interests 307.020Definitions of “intangible personal property” and “tangible personal property” for state property tax laws; inapplicability to centrally assessed persons 307.021Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311 307.022Qualification for exemption of property of certain limited liability companies 307.030Property subject to assessment generally 307.032Maximum assessed value and assessed value of partially exempt property and specially assessed property 307.035Publishing summary of certain exempt real property 307.040Property of the United States; certain electricity transmission system property leased to United States 307.050Property of the United States held under contract of sale 307.060Property of the United States held under lease or other interest less than fee; deduction for restricted use 307.065[1965 c.298 §2; repealed by 2013 c.193 §1] 307.070Settled or claimed government land; improvements 307.080Mining claims 307.090Property of the state, counties and other municipal corporations; payments in lieu of taxes on city-owned electric utility property 307.092Property of housing authority; exception 307.095State property rented for parking subject to ad valorem taxation; computation 307.100Public property held by taxable owner under contract of purchase 307.107Property used for natural gas pipeline extension project 307.110Public property leased or rented by taxable owner; exceptions 307.111[2001 c.114 §10; repealed by 2017 c.315 §6] 307.112Property held under lease, sublease or lease-purchase by institution, organization or public body other than state 307.115Property of nonprofit corporations held for public parks or recreation purposes 307.118Wastewater and sewage treatment facilities 307.120Property owned or leased by municipalities, dock commissions, airport districts or ports; exception; payments in lieu of taxes to school districts 307.122[1987 c.583 §§3,7; repealed by 1991 c.459 §81] 307.123Property of strategic investment program eligible projects; rules 307.125Property of forest protection agencies 307.126[2001 c.429 §2; 2015 c.23 §4; renumbered 308.671 in 2015] 307.127[1977 c.478 §1; 1979 c.689 §6; repealed by 1995 c.79 §119] 307.130Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions 307.134Definition of fraternal organization 307.136Property of fraternal organizations 307.140Property of religious organizations; affordable housing 307.145Certain child care facilities, schools and student housing 307.147Senior services centers 307.150Property used for burial, cremation or alternative disposition 307.155When land exempt under ORS 97.660, 307.140 or 307.150 taxable; lien 307.157[2001 c.422 §4; repealed by 2024 c.52 §11] 307.158Continued exemption for former cemetery or crematory land used for exempt low income housing; application; disqualification; additional taxes 307.160Property of public libraries 307.162Claiming exemption; late claims; notification of change to nonexempt use 307.163[1967 s.s. c.9 §3; repealed by 1977 c.884 §32] 307.164[1973 c.476 §2; repealed by 1977 c.884 §25 (307.166 enacted in lieu of 307.164)] 307.165[1961 c.598 §§2,3 (renumbered 307.169)] 307.166Property leased by exempt institution, organization or public body to another exempt institution, organization or public body 307.168State land under lease 307.169[Formerly 307.165; 1991 c.459 §46; 1993 c.187 §24; repealed by 1995 c.748 §9] 307.170[Amended by 1955 c.576 §2; 1961 c.543 §5; renumbered 307.162] 307.171Sports facility owned by large city 307.175Alternative energy systems and community solar projects 307.180Property of Indians 307.181Land acquired or owned by Indian tribe 307.182Federal land used by recreation facility operators under permit 307.183Summer homes on federal land occupied under permit 307.184Summer homes on federal land occupied under lease 307.190Tangible personal property held for personal use; inapplicability to property required to be registered, floating homes, boathouses and manufactured structures 307.193[1969 c.605 §18; repealed by 1971 c.529 §37] 307.195Household furnishings owned by nonprofit organization furnishing housing for students attending institutions of higher education 307.197Equipment used for certain emergencies in navigable waters 307.200Public ways 307.203Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds 307.205[1977 c.626 §2; 1987 c.756 §13; 1991 c.459 §48; 1997 c.541 §108; repealed by 2013 c.193 §1] 307.210Property of nonprofit mutual or cooperative water associations; disqualification; application 307.213Definitions for ORS 307.213 to 307.237 307.214City and county project funding programs for developers of affordable and middle housing 307.215[1981 c.533 §21; renumbered 305.823 in 2001] 307.216Application process; review by city or county and Housing and Community Services Department; term of agency loans made to fund project funding awards; amount of awards 307.218County assessor to determine estimated incremental increase in property taxes of eligible housing project property; fire districts made whole; notice to sponsoring jurisdictions 307.220[Amended by 1997 c.325 §20; repealed by 2013 c.193 §1] 307.221Housing and Community Services Department program for agency loans to cities and counties to fund project grants and project loans to developers; agency loan agreements; consultation with Oregon Business Development Department; rules 307.223City or county may pledge full faith and credit and taxing authority to repay agency loans; project property to which loan relates ineligible for program tax exemption; funding may be used for project in urban renewal area; developers not liable for program fee 307.225Project funding agreements with developers; city or county to adopt law setting forth details of funded projects; distribution of agency loan proceeds to developers 307.227Tax exemption for property to which project grant relates 307.229Repayment of agency loans 307.230[Amended by 1997 c.325 §21; repealed by 2013 c.193 §1] 307.231Annual fee payable by taxpayer for property to which project grant relates; fee to be collected in same manner as property taxes; distribution of fee moneys; city or county obligation for unpaid agency loan amounts 307.233Accelerated fee repayment; penalty for fraud in obtaining project grant; lien on project property; assignment to Department of Revenue for collection 307.235Project funding program reports 307.237Housing Project Revolving Loan Fund 307.240[Amended by 1971 c.258 §2; 1997 c.113 §5; repealed by 2013 c.193 §1] 307.241Policy 307.242Property of nonprofit corporation providing housing to elderly persons; necessity of filing claim to secure exemption 307.243Property to which exemption applies 307.244Funded exemption; computation of rate of levy by county assessor; payments to county by department; proration 307.245Denial of exemption for failure to reflect exemption by rent reduction 307.248Suspense account; fiscal year allocation; proration of payments 307.250Property of veterans or surviving spouses 307.260Claiming exemption; surviving spouse’s election to continue exemption 307.262Tax years for which exemption may be claimed upon receipt of federal certification of disability; procedure; refund 307.270Property to which exemption of ORS 307.250 applies 307.280Effect of exemption under ORS 307.250 on prior tax levied 307.283Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War 307.285[1981 c.530 §2; 1982 s.s.1 c.33 §5; repealed by 1991 c.459 §81] 307.286Homestead exemption 307.289Claiming homestead exemption; alternative procedures following death of person qualifying for exemption 307.290[Repealed by 1977 c.113 §2] 307.295Property of surviving spouses of certain public safety officers killed in line of duty; application 307.300[Amended by 1967 c.293 §31; 1981 c.530 §6; renumbered 307.283 in 2005] 307.310[Renumbered 307.035] 307.315Nursery stock 307.320Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land 307.325Agricultural products in possession of farmer 307.330Commercial facilities under construction 307.340Filing proof for cancellation of assessment; abatement 307.345[1965 c.615 §19; 1969 c.493 §78; repealed by 1971 c.747 §21] 307.347[1965 c.615 §16; repealed by 1971 c.747 §21] 307.350[1963 c.569 §3; 1963 s.s. c.4 §2; 1965 c.615 §22; 1969 c.578 §1; repealed by 1971 c.747 §21] 307.355[1963 c.569 §2; 1963 s.s. c.4 §1; repealed by 1965 c.615 §27] 307.356[1965 c.615 §17; repealed by 1971 c.747 §21] 307.360[1963 c.569 §4; 1965 c.615 §23; 1969 c.562 §2; repealed by 1971 c.747 §21] 307.362[1965 c.615 §18; repealed by 1971 c.747 §21] 307.365[1963 c.569 §5; repealed by 1971 c.747 §21] 307.366[1969 c.562 §3; repealed by 1971 c.747 §21] 307.370Property of nonprofit homes for elderly persons; limitation on lessee 307.375Type of corporation to which exemption under ORS 307.370 applicable 307.380Claiming exemption under ORS 307.370 307.385Credit to resident’s account with share of tax exemption; denial of exemption if credit not given 307.390Mobile field incinerators 307.391Field burning smoke management equipment 307.394Farm machinery and equipment and related property used or held for use for agricultural, horticultural or animal husbandry purposes; exclusion of land and buildings 307.395[1971 c.141 §§1,2; 1983 c.740 §87; repealed by 1991 c.459 §81] 307.397Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations 307.398Irrigation equipment 307.400Inventory 307.402Beverage containers 307.405Pollution control facilities; qualifications; expiration; revocation; limitations 307.420Filing claim and environmental certificate for exemption; annual statements of ownership 307.430Correction of assessment and tax rolls; termination of exemption 307.450Certain beach lands 307.453Findings for food processing machinery and equipment exemption 307.455Definitions for ORS 307.453 to 307.459; application; exemption; limitations 307.457Certification of eligibility of machinery and equipment; fees 307.458Local option to reduce exemption; delayed operative date of reduction; grandfathering; reversal; notice; minimum term 307.459Rules 307.460[1973 c.822 §1; 1979 c.105 §1; 1983 c.634 §1; 1987 c.756 §17; 1991 c.459 §60; 1995 c.650 §75; 1997 c.170 §§22,23; 1997 c.271 §§5,6; 1997 c.325 §§23,24; 1997 c.541 §§122,123; 1997 c.600 §§6,7; 1999 c.21 §15; renumbered 307.471 in 2007] 307.462[2007 c.843 §70; repealed by 2015 c.827 §3] 307.464[2007 c.843 §71; repealed by 2015 c.827 §3] 307.466[2007 c.843 §§72,73; repealed by 2015 c.827 §3] 307.470[1973 c.486 §1; repealed by 1979 c.692 §13] 307.471Student housing exempt from school district taxes; application procedure; disqualification 307.475Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value 307.480Definitions for ORS 307.480 to 307.510 307.485Exemption 307.490Payments in lieu of taxes; allocation of moneys received 307.495Claiming exemption; verification of compliance with regulatory laws 307.500Review of claim by Department of Revenue 307.505Inspection of farm labor camps; failure to comply with health code 307.510Appeal to tax court by taxpayer 307.512Filing deadline for certain housing-related exemption and special assessment programs 307.513Eligibility for exemption; duration and extensions; disqualification; additional taxes 307.515Definitions for ORS 307.515 to 307.523 307.517Criteria for exemption 307.518Alternative criteria for exemption 307.519Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523; exception; additional provisions 307.520Limited equity cooperative property 307.521Application for exemption; policies for considering applications 307.523Application deadlines; certification of exemption 307.525Action against landlord for failure to reduce rent 307.527Ordinance or resolution approving or disapproving application; application fee 307.529Notice of proposed termination of exemption; grounds; terminating exemption 307.530Termination if property held for future development or other purpose; additional taxes 307.531Termination of exemption without notice; grounds; additional taxes 307.533Review; correction of tax rolls; payment of tax after exemption terminates 307.535Extension of deadline for completion; exception to imposition of additional taxes 307.537[1989 c.803 §12; 1991 c.459 §69; 1991 c.930 §11; 1997 c.752 §16; 2001 c.114 §15; repealed by 2015 c.310 §6] 307.540Definitions for ORS 307.540 to 307.548 307.541Nonprofit corporation low income housing; criteria for exemption 307.543Exemption limited to levy of governing body adopting ORS 307.540 to 307.548; exception; additional provisions 307.545Application for exemption 307.547Determination of eligibility; notice to county assessor 307.548Termination of exemption; additional taxes 307.550[1983 c.786 §10; 1991 c.459 §70; 1997 c.541 §134; repealed by 2001 c.114 §16] 307.555Property burdened by affordable housing covenant used for owner-occupied housing 307.558Termination of exemption for noncompliance; additional taxes 307.560[1983 c.786 §11; 1991 c.459 §71; 1999 c.314 §63; repealed by 2001 c.114 §16] 307.561Home start lands; rules 307.580Property of industry apprenticeship or training trust; occupancy and use by other exempt corporation 307.590Definitions for ORS 307.590 to 307.596; new accessory dwelling units; newly converted multiplexes; taxing district approval 307.592Application process 307.594Approval or rejection of application; appeals; notice to assessor; continuation under new ownership 307.596Assessment upon expiration or termination of exemption; additional taxes 307.600Legislative findings 307.603Definitions for ORS 307.600 to 307.637 307.605[1975 c.428 §1; 1979 c.425 §1; 1989 c.1051 §1; 1995 c.596 §2; 1999 c.808 §2; 2003 c.457 §2; renumbered 307.603 in 2005] 307.606Exemption limited to tax levy of city or county that adopts ORS 307.600 to 307.637; designated areas; public hearings; standards and guidelines for considering applications 307.609Applicability of ORS 307.600 to 307.637 in cities and certain counties 307.610[1975 c.428 §3; 1979 c.425 §2; 1983 c.493 §1; 1989 c.1051 §2; 1991 c.459 §72; 1995 c.596 §3; 1997 c.325 §27; 1999 c.808 §3; 2003 c.457 §3; renumbered 307.606 in 2005] 307.612Duration of exemption; inclusions and exclusions 307.615City or county to provide application forms; contents of application form; filing deadline; revision of application 307.618City or county findings required for approval 307.620[1975 c.428 §4; 1989 c.1051 §3; 1995 c.596 §4; 1999 c.808 §4; 2003 c.457 §4; renumbered 307.609 in 2005] 307.621Approval or denial of applications; application fees 307.624Termination of exemption for failure to complete construction or comply with law; notice 307.627Termination of exemption; additional taxes 307.630[1975 c.428 §5; 1979 c.425 §3; 1989 c.1051 §3a; 1991 c.459 §73; 1995 c.596 §5; 1997 c.541 §136; 1999 c.808 §5; 2003 c.457 §5; renumbered 307.612 in 2005] 307.631Review of denial of application or termination of exemption; correction of assessment and tax rolls; owner’s appeal of valuation; effective date of termination of exemption 307.634Extension of deadline for completion of construction, addition or conversion 307.637Deadlines for actions required for exemption 307.640[1975 c.428 §6; 1991 c.459 §74; 1995 c.596 §6; 1997 c.541 §138; renumbered 307.615 in 2005] 307.650[1975 c.428 §7; 1995 c.278 §37; 1995 c.596 §7; 1999 c.808 §6; 2003 c.457 §6; 2005 c.94 §41; renumbered 307.618 in 2005] 307.651Definitions for ORS 307.651 to 307.687 307.654Legislative findings 307.657Local government action to provide exemption 307.660[1975 c.428 §8; 1995 c.596 §8; renumbered 307.621 in 2005] 307.661Median sales price 307.664Exemption; limitations 307.667Application for exemption 307.670[1975 c.428 §9; 1979 c.425 §4; 1981 c.697 §6; 1983 c.493 §2; 1989 c.1051 §4; 1991 c.459 §75; 1995 c.596 §9; renumbered 307.624 in 2005] 307.671Approval criteria 307.674Application approval and denial procedures; notice of approval to owner; filing with assessor; fee 307.675[1981 c.697 §5; 1987 c.158 §45; 1987 c.459 §33; 1991 c.459 §76; 1999 c.808 §7; 2003 c.457 §7; renumbered 307.627 in 2005] 307.677Extension of construction period; effect of destruction of property 307.680[1975 c.428 §10; 1991 c.459 §77; 1995 c.596 §10; 1997 c.541 §141; renumbered 307.631 in 2005] 307.681Termination of exemption for noncompliance; procedures 307.684Immediate termination of exemption; additional taxes 307.687Review of denial of application; procedures following termination of exemption; correction of tax roll; additional taxes 307.690[1975 c.428 §11; 1979 c.425 §5; 1983 c.493 §3; 1989 c.1051 §5; 1991 c.459 §78; 1995 c.596 §11; 1997 c.325 §29; renumbered 307.634 in 2005] 307.691[1995 c.596 §13; 1997 c.541 §143; 1999 c.808 §8; 2003 c.457 §8; 2005 c.176 §1; renumbered 307.637 in 2005] 307.700[1979 c.561 §1; repealed by 1993 c.475 §3] 307.701[1993 c.475 §2; 1997 c.541 §144; repealed by 1993 c.475 §4] 307.705[1979 c.561 §2; 1991 c.459 §79; repealed by 1993 c.475 §3] 307.804Rural health care facilities; claim procedures; duration of exemption 307.806Exemption limited to taxes of district adopting ORS 307.804; procedures 307.808Findings and declarations 307.810[1959 c.659 §1; repealed by 1979 c.692 §13] 307.811Essential community provider long term care facilities 307.815Exemption limited to taxes of district adopting ORS 307.811 307.818Beach access sites; claim procedures 307.820[1959 c.659 §2; 1965 c.395 §1; repealed by 1979 c.692 §13] 307.821Disqualification; additional taxes 307.824Findings and declarations 307.827Environmentally sensitive logging equipment 307.830[1959 c.659 §3; repealed by 1979 c.692 §13] 307.831Skyline and swing yarders 307.835Cargo containers 307.840[1959 c.659 §4; repealed by 1979 c.692 §13] 307.841Definitions for ORS 307.841 to 307.867 307.844Zone designation; local taxing district election to not participate in zone; notification of local taxing districts 307.847[Formerly 285C.456; repealed by 2017 c.326 §11] 307.850[1965 c.278 §1; 1993 c.70 §1; 1997 c.499 §1; renumbered 285A.325 in 1997] 307.851[Formerly 285C.459; repealed by 2017 c.326 §11] 307.854Acquisition, disposition and development of real property within zone 307.857Application for exemption; partial exemption computations; review; certification; fees 307.858Project certification requirements 307.861Monitoring of certified projects; decertification 307.864Partial property tax exemption 307.866Decertification of project; disqualification from exemption; additional taxes 307.867Termination of zone; effect of termination 307.870Definitions for ORS 307.870 to 307.890 307.872Heavy equipment rental tax; exemption from property tax; no maximum term; rulemaking authority 307.875Heavy equipment provider registration; records and statements; rules 307.878Collection of tax; quarterly returns; remittance of tax 307.880Refunds 307.883Taxes held in trust; warrant for delinquent taxes; enforcement procedures 307.885Applicability of other provisions of tax law 307.888Distribution of moneys received; certain information not confidential 307.890Exemption from disclosure; statutory conflict resolution 307.990Penalties

Chapter 307 — Property Subject to Taxation; Exemptions

ORS 307.872 Heavy equipment rental tax; exemption from property tax; no maximum term; rulemaking authority

(1)

A tax of two percent is imposed on the rental price received for any qualified heavy equipment.

(2)

The tax imposed under this section shall be collected by the qualified heavy equipment provider from the renter at the time that the rental of the qualified heavy equipment is made.

(3)

Qualified heavy equipment is exempt from any and all ad valorem property taxes if rental of the qualified heavy equipment is subject to taxation under this section.

(4)

Notwithstanding ORS 315.037, the exemption granted under subsection (3) of this section does not have a maximum term.

(5)

The Department of Revenue may adopt rules necessary for the administration and enforcement of the heavy equipment rental tax under ORS 307.870 to 307.890.

Note: See note under 307.870.

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2026-01-01

2025 Oregon Revised Statutes — official online source