307.112
Property held under lease, sublease or lease-purchase by institution,
organization or public body other than state. (1) Real or personal property of a taxable owner held
under lease, sublease or lease-purchase agreement by an institution,
organization or public body, other than the State of Oregon, or a public
university listed in ORS 352.002, granted exemption or the right to claim
exemption for any of its property under ORS 307.090, 307.130, 307.136, 307.140,
307.145, 307.147 or 307.181 (3), is exempt from taxation if:
(a) The property
is used by the lessee or, if the lessee is not in possession of the property,
by the entity in possession of the property, in the manner, if any, required by
law for the exemption of property owned, leased, subleased or being purchased by
it; and
(b) It is
expressly agreed under the terms of the lease, sublease or lease-purchase
agreement that any tax savings resulting from the exemption granted under this
section shall inure solely to the benefit of the institution, organization or
public body.
(2) To obtain the
exemption under this section, the lessee or, if the lessee is not in possession
of the property, the entity in possession of the property, must file a claim
for exemption with the county assessor, verified by the oath or affirmation of the
president or other proper officer of the institution or organization, or head
official of the public body or legally authorized delegate, showing:
(a) A complete
description of the property for which exemption is claimed.
(b) If
applicable, all facts relating to the use of the property by the lessee or, if
the lessee is not in possession of the property, by the entity in possession of
the property.
(c) A true copy
of the lease, sublease or lease-purchase agreement covering the property for
which exemption is claimed.
(d) Any other
information required by the claim form.
(3) If the
assessor is not satisfied that the tax savings resulting from the exemption
granted under this section will inure solely to the benefit of the institution,
organization or public body, before the exemption may be granted the lessor
must provide documentary proof, as specified by rule of the Department of
Revenue, that the tax savings resulting from the exemption will inure solely to
the benefit of the institution, organization or public body.
(4)(a) The claim
must be filed on or before April 1 preceding the tax year for which the
exemption is claimed, except:
(A) If the lease,
sublease or lease-purchase agreement is entered into after March 1 but not
later than June 30, the claim must be filed within 30 days after the date the
lease, sublease or lease-purchase agreement is entered into if exemption is
claimed for that year; or
(B) If a late
filing fee is paid in the manner provided in ORS 307.162 (2), the claim may be
filed within the time specified in ORS 307.162 (2).
(b) The exemption
first applies for the tax year beginning July 1 of the year for which the claim
is filed.
(5)(a) An
exemption granted under this section continues as long as the use of the
property remains unchanged and during the period of the lease, sublease or
lease-purchase agreement.
(b) If the use
changes, a new claim must be filed as provided in this section.
(c) If the use
changes due to sublease of the property or any portion of the property from the
tax exempt entity described in subsection (1) of this section to another tax
exempt entity, the entity in possession of the property must file a new claim
for exemption as provided in this section.
(d) If the lease,
sublease or lease-purchase agreement expires before July 1 of any year, the
exemption terminates as of January 1 of the same calendar year. [1977 c.673 §2;
1987 c.756 §20; 1991 c.459 §41; 1991 c.851 §4; 1993 c.19 §3; 1993 c.777 §4;
1995 c.513 §1; 1997 c.434 §1; 1997 c.541 §102; 1999 c.579 §18; 2003 c.117 §1;
2007 c.817 §1; 2009 c.626 §1; 2011 c.655 §1; 2012 c.42 §2; 2013 c.768 §126;
2017 c.554 §1]
Notes of Decisions
Erickson v. Dep't of Revenue, 17 Or. Tax 324 (Or. T.C. 2004).
· cites it 26× “2 AT applied to the county under ORS 307.112 for exemption from property taxation and the exemption was granted.”
Mercy Health Promotion, Inc. v. Dep't of Revenue, 11 Or. Tax 207 (Or. T.C. 1989).
· cites it 12× “090 1 and in section 2 enacted ORS 307.112. The relevant portion of that statute provides: “(1) Real or personal property held under lease or lease-purchase agreement by an institution, organization or public body, other than the State of Oregon, granted exemption or the right…”
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019).
“330 (general CIP exemption; declaring property “exempt from taxation for each assessment year”), with ORS 307.112(4) (lease to public body; claim must be filed on or before April 1 preceding “tax year for which the exemption is claimed,” “exemption first applies for the tax year…”
Soc'y of St. Vincent DePaul v. Dep't of Revenue, 14 Or. Tax 47 (Or. T.C. 1996).
· cites it 2× “Did the tax authorities engage in misleading conduct and, if so, are they estopped from requiring taxpayer to file a new application for property tax exemption? ORS 307.112 1 provides an exemption from real property taxes for property that is leased and used by a charitable…”
Montessori Sch. of Eugene, Inc. v. Lane Cnty. Assessor, 16 Or. Tax 198 (Or. T.C. 2000).
· cites it 3× “The relevant provisions for a school to exempt leased property are set out in ORS 307.112. Most importantly, ORS 307.112(4)(b), 1 in part, specifically dictates: “The exemption shall continue so long as the use of the property remains unchanged and during the period of the lease…”
Pac. States Marine Fisheries Comm'n v. Dep't of Revenue, 206 P.3d 1037 (Or. 2009).
· cites it 3× “Shortly after it entered the lease, Pacific Fisheries applied to Multnomah County for a tax exemption under ORS 307.112(1) and ORS 307.090. On September 23, 2004, Multnomah County denied the application based on its determination that Pacific Fisheries is not an exempt…”
Rigas Maja, Inc. v. Dep't of Revenue, 12 Or. Tax 471 (Or. T.C. 1993).
“3 ORS 307.112 provides for the exemption of property leased by one exempt organization to another exempt organization.”
White City, Oregon, Water Sys., Inc. v. Dep't of Revenue, 590 P.2d 724 (Or. 1979).
“The legislature has also provided in ORS 307.112 for exemptions under certain conditions for property held under a lease or lease-purchase agreement by an exempt institution or other public body other than the state.”
Multnomah Cnty. v. Dep't of Revenue, 13 Or. Tax 384 (Or. T.C. 1995).
· cites it 3× “ORS 307.112(4). The county assessor denied taxpayer’s application for a property tax exemption for the tax year 1994-95 because the application for exemption was filed on May 17, 1994, more than 30 days after March 24, 1994.”
Mater Inv. Co. v. Benton Cnty. Assessor (Or. T.C. 2016).
· cites it 13× “Property Tax Exemption The issue presented is whether the subject property lease to Greenbelt qualifies for property tax exemption under ORS 307.112 for the 2014-15 tax year. ORS 307.”
— Or. Rev. Stat. § 307.112(1) — 17 cases
Erickson v. Dep't of Revenue, 17 Or. Tax 324 (Or. T.C. 2004).
“2 AT applied to the county under ORS 307.112 for exemption from property taxation and the exemption was granted.”
Pac. States Marine Fisheries Comm'n v. Dep't of Revenue, 206 P.3d 1037 (Or. 2009).
“Shortly after it entered the lease, Pacific Fisheries applied to Multnomah County for a tax exemption under ORS 307.112(1) and ORS 307.090. On September 23, 2004, Multnomah County denied the application based on its determination that Pacific Fisheries is not an exempt…”
— Or. Rev. Stat. § 307.112(1)(a) — 3 cases
— Or. Rev. Stat. § 307.112(1)(b) — 5 cases
Mater Inv. Co. v. Benton Cnty. Assessor (Or. T.C. 2016).
“Property Tax Exemption The issue presented is whether the subject property lease to Greenbelt qualifies for property tax exemption under ORS 307.112 for the 2014-15 tax year. ORS 307.”
— Or. Rev. Stat. § 307.112(2) — 7 cases
Erickson v. Dep't of Revenue, 17 Or. Tax 324 (Or. T.C. 2004).
“2 AT applied to the county under ORS 307.112 for exemption from property taxation and the exemption was granted.”
— Or. Rev. Stat. § 307.112(2)(a) — 1 case
— Or. Rev. Stat. § 307.112(2)(b) — 1 case
— Or. Rev. Stat. § 307.112(3) — 7 cases
Mater Inv. Co. v. Benton Cnty. Assessor (Or. T.C. 2016).
“Property Tax Exemption The issue presented is whether the subject property lease to Greenbelt qualifies for property tax exemption under ORS 307.112 for the 2014-15 tax year. ORS 307.”
— Or. Rev. Stat. § 307.112(4) — 5 cases
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019).
“330 (general CIP exemption; declaring property “exempt from taxation for each assessment year”), with ORS 307.112(4) (lease to public body; claim must be filed on or before April 1 preceding “tax year for which the exemption is claimed,” “exemption first applies for the tax year…”
Soc'y of St. Vincent DePaul v. Dep't of Revenue, 14 Or. Tax 47 (Or. T.C. 1996).
“Did the tax authorities engage in misleading conduct and, if so, are they estopped from requiring taxpayer to file a new application for property tax exemption? ORS 307.112 1 provides an exemption from real property taxes for property that is leased and used by a charitable…”
Multnomah Cnty. v. Dep't of Revenue, 13 Or. Tax 384 (Or. T.C. 1995).
“ORS 307.112(4). The county assessor denied taxpayer’s application for a property tax exemption for the tax year 1994-95 because the application for exemption was filed on May 17, 1994, more than 30 days after March 24, 1994.”
— Or. Rev. Stat. § 307.112(4)(A)(a) — 1 case
— Or. Rev. Stat. § 307.112(4)(a) — 5 cases
— Or. Rev. Stat. § 307.112(4)(a)(A) — 2 cases
— Or. Rev. Stat. § 307.112(4)(a)(B) — 4 cases
— Or. Rev. Stat. § 307.112(4)(b) — 3 cases
Erickson v. Dep't of Revenue, 17 Or. Tax 324 (Or. T.C. 2004).
“2 AT applied to the county under ORS 307.112 for exemption from property taxation and the exemption was granted.”
Montessori Sch. of Eugene, Inc. v. Lane Cnty. Assessor, 16 Or. Tax 198 (Or. T.C. 2000).
“The relevant provisions for a school to exempt leased property are set out in ORS 307.112. Most importantly, ORS 307.112(4)(b), 1 in part, specifically dictates: “The exemption shall continue so long as the use of the property remains unchanged and during the period of the lease…”
— Or. Rev. Stat. § 307.112(5) — 1 case
— Or. Rev. Stat. § 307.112(5)(a) — 4 cases
— Or. Rev. Stat. § 307.112(5)(c) — 1 case
— Or. Rev. Stat. § 307.112(5)(d) — 1 case
— Or. Rev. Stat. § 307.112(l)(b) — 3 cases
Mercy Health Promotion, Inc. v. Dep't of Revenue, 11 Or. Tax 207 (Or. T.C. 1989).
“090 1 and in section 2 enacted ORS 307.112. The relevant portion of that statute provides: “(1) Real or personal property held under lease or lease-purchase agreement by an institution, organization or public body, other than the State of Oregon, granted exemption or the right…”
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