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Oregon Revised Statutes

Or. Rev. Stat. § 307.040 (2026)

Property of the United States; certain electricity transmission system property leased to United States

✓ current as of May 2026
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      307.040 Property of the United States; certain electricity transmission system property leased to United States. (1) As used in this section, “United States” means the federal government or an agency or instrumentality of the federal government.

      (2) Except as provided in ORS 307.050, 307.060, 307.070 and 307.080, all property of the United States, its agencies or instrumentalities, is exempt from taxation to the extent that taxation of the property is forbidden by law.

      (3) Notwithstanding ORS 308.505 to 308.674, for purposes of this section, property the title to which is held by a person other than the United States and that is leased to the United States under a lease or lease-purchase agreement is property of the United States if:

      (a) The property is operated or used in furtherance of a statutory responsibility of the United States with respect to a high-voltage electricity transmission system that the United States owns and operates within the Pacific Northwest;

      (b) The property is constructed on or affixed to real property interests of the United States; and

      (c) Upon expiration of the lease or lease-purchase agreement, the United States has an option to purchase the property for a nominal price, if the debt incurred by the person to acquire the property has been paid. [Amended by 1953 c.698 §7; 2013 c.336 §1]

Notes of Decisions
Cited in 13 cases (1 in the last 5 years), 1958–2021 · leading case: Johnson v. Dep't of Revenue, 639 P.2d 128 (Or. 1982).
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Johnson v. Dep't of Revenue, 639 P.2d 128 (Or. 1982). · cites it 2× “See ORS 307.040 —.090; 307.115 — .705. If property is leased by an exempt institution, organization or public body to another exempt institution, organization or public body, the latter is also exempt.”
City of Seattle v. Dep't of Revenue, 357 P.3d 979 (Or. 2015). · cites it 2× “Here, Plaintiff has exclusive use Cite as 357 Or 718 (2015) 729 an exception to ORS 307.040, the statute that generally exempts all property of the United States from taxation in Oregon.”
Power Resources Coop. v. Dep't of Revenue, 996 P.2d 969 (Or. 2000). “060 sets out an exception to a more general statute, ORS 307.040, that exempts all property of the United States from taxation.”
Peninsula Drainage Dist. No. 2 v. City of Portland, 320 P.2d 277 (Or. 1958). · cites it 2× “” ORS 307.040. There are no provisions in ORS 307.”
Crawford v. Dep't of Revenue, 14 Or. Tax 554 (Or. T.C. 1999). “ORS 307.040. However, where property of the United States is held under a contract of sale (ORS 307.”
Power Resources Coop. v. Dep't of Revenue, 14 Or. Tax 479 (Or. T.C. 1998). “ORS 307.040. However, property owned by the government but held by a taxable entity under a lease or other interest not amounting to fee simple can be assessed at its full value against the taxable user.”
United States v. Hynes, 20 F.3d 1437 (7th Cir. 1994). “Tax Law § 400(1); Or.Rev.Stat. § 307.040; Penn.Stat.Ann. tit.”
Urban Off. & Parking Facilities v. Dep't of Revenue, 4 Or. Tax 523 (Or. T.C. 1971). “”) It would appear that plaintiffs would equate this section with those which clearly place upon the assessor a duty to exempt without application; for example, ORS 307.040 (property of the United States) and ORS 307.”
Lauer v. Dept. of Rev., 24 Or. Tax 610 (Or. T.C. 2021). · cites it 2× “See ORS 307.040(2) (granting exemption to “all property of the United States, its agencies or instru- mentalities * * * to the extent that taxation of the property is forbidden by law”); see also ORS 307.”
Smith v. Dep't of Revenue, 998 P.2d 675 (Or. 2000). “) Land held by the federal government is tax-exempt, ORS 307.040, and taxpayer argues that one of the “immunities” granted to him in his patent is the federal government’s immunity from taxation.”
Lauer v. Grant Cnty. Assessor (Or. T.C. 2020). “” ORS 307.040(2). However, once the property is transferred to a taxable owner it becomes subject to property taxes.”
City of Seattle v. Dept. of Rev. (Or. 2015). “Here, Plaintiff has exclusive use Cite as 357 Or 718 (2015) 729 an exception to ORS 307.040, the statute that generally exempts all property of the United States from taxation in Oregon.”
Show all 13 citing cases →
— Or. Rev. Stat. § 307.040(2) — 2 cases
Lauer v. Dept. of Rev., 24 Or. Tax 610 (Or. T.C. 2021). “See ORS 307.040(2) (granting exemption to “all property of the United States, its agencies or instru- mentalities * * * to the extent that taxation of the property is forbidden by law”); see also ORS 307.”
Lauer v. Grant Cnty. Assessor (Or. T.C. 2020). “” ORS 307.040(2). However, once the property is transferred to a taxable owner it becomes subject to property taxes.”
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