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Oregon Revised Statutes

Or. Rev. Stat. § 307.095 (2026)

State property rented for parking subject to ad valorem taxation; computation

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      307.095 State property rented for parking subject to ad valorem taxation; computation. (1) Any portion of state property that is used during the tax year for parking on a rental or fee basis to private individuals is subject to ad valorem taxation.

      (2) The real market value of such portion shall be computed by determining that percentage which the total of receipts from private use bears to the total of receipts from all use of the property. The assessed value of such portion shall be computed as provided in ORS 308.146. However, receipts from any use by a state officer or employee in the performance of the official duties of the state officer or employee shall not be considered as receipts from private use in computing the portion subject to ad valorem taxation.

      (3) This section and ORS 276.592 do not apply to state property that is used by a public university listed in ORS 352.002 or the Oregon Health and Science University solely to provide parking for employees, students or visitors. [1969 c.706 §60; 1989 c.659 §1; 1991 c.459 §39; 1993 c.655 §1; 1995 c.162 §67a; 1995 c.748 §1; 1997 c.541 §100; 2001 c.67 §1; 2013 c.768 §132]

Notes of Decisions
Cited in 6 cases, 1977–2005 · 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× “Other exceptions are provided in ORS 307.095, regarding state-owned property leased to private individuals for parking, and ORS 307.”
Domogalla v. Dep't of Revenue, 584 P.2d 256 (Or. 1978). “The State of Oregon is the owner of certain parking lots in Salem which are subject to ad valorem taxation under ORS 307.095(1) because they are used for parking on a rental basis.”
Pollin v. Dep't of Revenue, 952 P.2d 537 (Or. 1998). “, ORS 307.095 (state property rented to private indi *433 viduals for parking purposes is subject to ad valorem taxation); ORS 307.”
Domogalla v. Dep't of Revenue, 7 Or. Tax 242 (Or. T.C. 1977). “2 ORS 307.095 (Or Laws 1969, ch 706, § 60) particularly provides for the ad valorem taxation of state property rented to individuals during the tax year for the purpose of parking vehicles.”
Trendwest Resorts, Inc. v. Dep't of Revenue, 18 Or. Tax 187 (Or. T.C. 2005). “See also ORS 307.095(1); ORS 307.130(l)(a); ORS 307.”
Johnson v. Dep't of Revenue Foster, 9 Or. Tax 11 (Or. T.C. 1981). “Por variations on this theme, see ORS 307.095 and 307.Í12.”
Or. Rev. Stat. § 307.095(1): 2 cases
Domogalla v. Dep't of Revenue, 584 P.2d 256 (Or. 1978). “The State of Oregon is the owner of certain parking lots in Salem which are subject to ad valorem taxation under ORS 307.095(1) because they are used for parking on a rental basis.”
Trendwest Resorts, Inc. v. Dep't of Revenue, 18 Or. Tax 187 (Or. T.C. 2005). “See also ORS 307.095(1); ORS 307.130(l)(a); ORS 307.”
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