307.092
Property of housing authority; exception. (1) As used in this section, “property of a housing
authority” includes, but is not limited to:
(a) Property that
is held under lease or lease purchase agreement by the housing authority; and
(b) Property of a
partnership, nonprofit corporation or limited liability company for which the
housing authority is a general partner, limited partner, director, member,
manager or general manager, if the property is:
(A) Leased or
rented to persons of lower income for housing purposes; or
(B) Mixed income
housing, as defined in ORS 456.055.
(2)(a) The
property of a housing authority is declared to be public property used for
essential public and governmental purposes and, upon compliance with ORS
307.162, the property and the housing authority are exempt from all taxes and
special assessments of the city, the county, the state or any political
subdivision of the city, county or state.
(b) In lieu of
taxes or special assessments, the authority may agree to make payments to the
city, county or political subdivision for improvements, services and facilities
furnished by the city, county or political subdivision for the benefit of a
housing project, but in no event may the payments exceed the estimated cost to
the city, county or political subdivision of the improvements, services or
facilities furnished.
(3)
Notwithstanding subsection (2) of this section, property of a housing authority
that is commercial property leased to a taxable entity is not exempt from
taxation and special assessments under this section. [Formerly 456.225; 2007
c.606 §4; 2013 c.193 §25; 2025 c.537 §9]
Notes of Decisions
Multnomah Cnty. Assessor v. Portland Devel. Comm. II, 21 Or. Tax 66 (Or. T.C. 2012).
· cites it 6× “ORS 307.092 ORS 307.092 provides, in relevant part: “(1) As used in this section, ‘property of a housing author- ity’ includes, but is not limited to: “(a) Property that is held under lease or lease pur- chase agreement by the housing authority; and “(b) Property of a…”
Portland Dev. Com. v. Multnomah Cty. Ass., Tc-Md 091630d (or.tax 2-28-2011), No. TC-MD 091630D (Or. T.C. Feb. 28, 2011).
· cites it 3× “) *Page 3 Plaintiff argues in the alternative that if the court concludes that notice was properly given then the subject property should be exempt because the subject property meets the statutory definition of property of a housing authority and PDC functions as the housing…”
Tsai v. Marion Cnty. Assessor, No. TC-MD 130070N (Or. T.C. June 11, 2013).
· cites it 2× “ORS 307.092 provides a property tax exemption for “property of a housing authority” used for low income housing.”
Or. Rev. Stat. § 307.092(1): 2 cases
Multnomah Cnty. Assessor v. Portland Devel. Comm. II, 21 Or. Tax 66 (Or. T.C. 2012).
“ORS 307.092 ORS 307.092 provides, in relevant part: “(1) As used in this section, ‘property of a housing author- ity’ includes, but is not limited to: “(a) Property that is held under lease or lease pur- chase agreement by the housing authority; and “(b) Property of a…”
Portland Dev. Com. v. Multnomah Cty. Ass., Tc-Md 091630d (or.tax 2-28-2011), No. TC-MD 091630D (Or. T.C. Feb. 28, 2011).
“) *Page 3 Plaintiff argues in the alternative that if the court concludes that notice was properly given then the subject property should be exempt because the subject property meets the statutory definition of property of a housing authority and PDC functions as the housing…”
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