Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 307.130

Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions

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      307.130 Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions. (1) As used in this section:

      (a) “Art museum” means a nonprofit corporation organized to display works of art to the public.

      (b) “Nonprofit corporation” means a corporation that:

      (A) Is organized not for profit, pursuant to ORS chapter 65 or any predecessor of ORS chapter 65; or

      (B) Is organized and operated as described under section 501(c) of the Internal Revenue Code as defined in ORS 305.842.

      (c) “Rehabilitation program” means a program defined in ORS 344.710 or a program that provides individuals who have physical, mental or emotional disabilities with occupational rehabilitation activities of an educational or therapeutic nature, even if remuneration is received by the individual.

      (d) “Volunteer fire department” means a nonprofit corporation organized to provide fire protection services in a specific response area.

      (e) “Welfare program” means a program to provide food, shelter, clothing or health care, including dental service, to needy persons without charge.

      (2) Upon compliance with ORS 307.162, the following property owned or being purchased by art museums, volunteer fire departments, or incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation:

      (a) Except as provided in ORS 748.414, only real or personal property, or a proportion of the property, that is actually and exclusively occupied or used in the literary, benevolent, charitable or scientific work carried on by such institutions.

      (b) Parking lots used for parking or any other use as long as that parking or other use is permitted without charge for no fewer than 355 days during the tax year.

      (c) All real or personal property of a rehabilitation program or any retail outlet of the program, including inventory.

      (d) All real and personal property of a retail store dealing exclusively in donated inventory, if the inventory is distributed without cost as part of a welfare program or where the proceeds of the sale of any inventory sold to the general public are used to support a welfare program.

      (e) All real and personal property of a retail store if:

      (A) The retail store deals on a regular basis in inventory at least one-half of which is donated and consigned;

      (B) The individuals who operate the retail store are all individuals who work as volunteers; and

      (C) The inventory is either distributed without charge as part of a welfare program, or sold to the general public and the sales proceeds used exclusively to support a welfare program.

      (f) The real and personal property of an art museum that is used in conjunction with the public display of works of art or used to educate the public about art, but not including any portion of the art museum’s real or personal property that is used to sell, or hold out for sale, works of art, reproductions of works of art or other items to be sold to the public.

      (g) All real and personal property of a volunteer fire department that is used in conjunction with services and activities for providing fire protection to all residents within a fire response area.

      (h) All real and personal property, including inventory, of a retail store owned by a nonprofit corporation if:

      (A) The retail store deals exclusively in donated inventory; and

      (B) Proceeds of the retail store sales are used to support a not-for-profit housing program whose purpose is to:

      (i) Acquire property and construct housing for resale to individuals at or below the cost of acquisition and construction; and

      (ii) Provide loans bearing no interest to individuals purchasing housing through the program.

      (i) All real and personal property, including inventory, of a retail store owned by a nonprofit corporation if:

      (A) The retail store deals exclusively in donated inventory;

      (B) The retail store operates with substantial support from volunteers; and

      (C) All net proceeds of the retail store sales are donated:

      (i) To a nonprofit corporation that provides animal rescue services;

      (ii) To a manufacturer or provider of goods or services in return for which an entity described in sub-subparagraph (i) of this subparagraph receives an equivalent value of goods or services from the manufacturer or provider;

      (iii) To an entity that provides spaying and neutering services for pets of individuals residing in households with an annual household income at or below 80 percent of the area median income; or

      (iv) For the purpose of aiding domesticated animals, regardless of whether the animals are in the custody of the county shelter, in furtherance of the purpose for which the nonprofit corporation was organized.

      (3) An art museum or institution shall not be deprived of an exemption under this section solely because its primary source of funding is from one or more governmental entities.

      (4) An institution shall not be deprived of an exemption under this section because its purpose or the use of its property is not limited to relieving pain, alleviating disease or removing constraints. [Amended by 1955 c.576 §1; 1959 c.207 §1; 1969 c.342 §1; 1971 c.605 §1; 1974 c.52 §3; 1979 c.688 §1; 1987 c.391 §1; 1987 c.490 §49; 1989 c.224 §50; 1991 c.93 §4; 1993 c.655 §3; 1995 c.470 §4; 1997 c.599 §1; 1999 c.90 §31; 1999 c.773 §1; 2001 c.660 §26; 2003 c.77 §4; 2005 c.832 §16; 2007 c.70 §75; 2007 c.614 §4a; 2007 c.694 §1; 2008 c.45 §4; 2009 c.5 §14; 2009 c.909 §14; 2010 c.82 §14; 2011 c.7 §14; 2012 c.31 §14; 2013 c.377 §14; 2014 c.52 §16; 2015 c.701 §§46,48; 2017 c.686 §§1,2; 2025 c.228 §12]

 

      Note: Sections 1 and 2, chapter 7, Oregon Laws 2014, provide:

      Sec. 1. (1) For purposes of ORS 307.130 (2)(a), real or personal property of a nonprofit corporation is actually and exclusively occupied or used in the benevolent or charitable work carried on by the nonprofit corporation, and is exempt from ad valorem property taxation, if, for the tax year beginning on July 1, 2012, the property was actually:

      (a) Offered, occupied or used as low-income housing; and

      (b) Granted exemption under ORS 307.130 (2)(a) by the county in which the property is located.

      (2) The exemption provided under subsection (1) of this section continues until the end of the earliest tax year in which the property described in subsection (1) of this section:

      (a) Is no longer actually offered, occupied or used as low-income housing;

      (b) Changes ownership other than by sale or transfer to a nonprofit corporation under whose ownership the property continues to be offered, occupied or used as low-income housing; or

      (c) Is leased in its entirety by the nonprofit corporation claiming the exemption, other than by leases for occupancy of individual units as low-income housing. [2014 c.7 §1]

      Sec. 2. (1) Section 1, chapter 7, Oregon Laws 2014, applies to property tax years beginning on or after July 1, 2012.

      (2) The exemption provided under section 1, chapter 7, Oregon Laws 2014, may not be granted for tax years beginning on or after July 1, 2028. [2014 c.7 §2; 2016 c.40 §1; 2021 c.455 §1]

Notes of Decisions
Cited in 182 cases (12 in the last 5 years), 1959–2026 · leading case: SW OR. PUB. DEF. SERVICES v. Dept. of Rev.
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SW OR. PUB. DEF. SERVICES v. Dept. of Rev. (1991) or · cites it 21× “Charitable institutions are exempted from property taxation by ORS 307.130, which provides: "(1) Upon compliance with ORS 307.”
Habitat for Humanity of the Mid-Willamette Valley v. Department of Revenue (2016) or · cites it 12× “The question before us is whether, under those undisputed facts, the Tax Court correctly interpreted and applied the relevant exemption provision, ORS 307.130 (2)(a), in determining that the department was entitled to judgment as a matter of law.”
Dept. of Rev. v. New Friends of the Beaverton City Library (2019) ortc · cites it 22× “The court saw no reason to question that assertion but denied the exemption, citing Benevolent Society: “We hold plaintiff’s business, known as the Christian Supply Center, is an enterprise for the purpose of business and profit which comes in direct competition with busi-…”
German Apostolic Christian Church v. Department of Revenue (1977) or · cites it 12× “It now reads, with additional language indicated by underscoring and deleted language enclosed in brackets, as follows: "Upon compliance with ORS 307.162, the following property owned or being purchased by religious organizations shall be exempt from taxation: "(1) All houses of…”
Serenity Lane, Inc. v. Lane County Assessor (2013) ortc · cites it 12× “hat taxpayer provided treatment to patients at a cost well below the market rate, and that this factor as well as other factors involved with taxpayer’s activities, met taxpayer’s burden of proof as to the gift or giving element, and that as a whole, taxpayer was a charitable…”
Multnomah School of Bible v. Multnomah County (1959) or · cites it 11× “Thereafter, the legislature of 1955 by § 1, ch 576, *25 Oregon Laws 1955, p 692, again amended ORS 307.130, and it now reads: “(1) Upon compliance with ORS 307.”
House of Good Shepherd v. Department of Revenue (1985) or · cites it 14× “The issue is whether a building owned by an incorporated religious organization and housing members of the organization, who live communally by the dictates of their religion, is exempt from real property taxation as property owned by a charitable institution “actually and…”
Hazelden Foundation v. Yamhill County Assessor (2013) ortc · cites it 12× “Taxpayer argued that its property was exempt due to the fact it was used in taxpayer’s activities, which it considered to be charitable under ORS 307.130. The county asserted that taxpayer did not meet the criteria of a charitable insti- tution under the requirements of the…”
Washington County Assessor v. West Beaverton Congregation of Jehovah's Witnesses, Inc. (2006) ortc · cites it 8× “In conducting the proper analysis, however, courts must bear in mind that “decisions interpreting ORS 307.130 are of value in discerning the contours of ORS 307.”
YMCA v. Dept. of Rev. (1989) or · cites it 10× “This portion of the exemption provision remained intact for 101 years, until the 1955 legislature amended ORS 307.130 to read, in pertinent part, as follows: "(1) Upon compliance with ORS 307.”
Friendsview Manor v. State Tax Commission (1967) or · cites it 14× “ORS 307.130 provides: "* * * the following property owned or being purchased by incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: "(1) Except as provided in ORS 740.”
Emanuel Lutheran Charity Board v. Department of Revenue (1971) ortc · cites it 14× “The sole issue hinges upon the application of the exemption statute, ORS 307.130, to the stipulated facts. The plaintiff seeks an extension of the rule adopted by the Oregon Supreme Court in Willamette Univ.”
Show all 182 citing cases →
— Or. Rev. Stat. § 307.130(1) — 19 cases
Golden Writ of God v. Department of Revenue (1986) or
Corporation of Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints v. Department of Revenue (1976) or
Mercy Medical Center, Inc. v. Department of Revenue (1992) ortc
University of Oregon Co-Operative Store v. Department of Revenue (1975) or
Theatre West of Lincoln City, Ltd. v. Department of Revenue (1994) or
— Or. Rev. Stat. § 307.130(1)(a) — 7 cases
YMCA v. Dept. of Rev. (1989) or “This portion of the exemption provision remained intact for 101 years, until the 1955 legislature amended ORS 307.130 to read, in pertinent part, as follows: "(1) Upon compliance with ORS 307.”
Mercy Medical Center, Inc. v. Department of Revenue (1992) ortc
Mazamas v. Department of Revenue (1993) ortc
YU Contemporary, Inc. II v. Dept. of Rev. (2017) ortc
Life Flight Network LLC v. Deschutes County Assessor and Dept. of Rev. (2016) ortc
— Or. Rev. Stat. § 307.130(1)(b) — 2 cases
Multitude of Mercies Foundation v. Multnomah County Assessor (2026) ortc
Habitat for Humanity v. Dept. of Rev. (2016) or
— Or. Rev. Stat. § 307.130(1)(c) — 3 cases
Life Flight Network LLC v. Deschutes County Assessor and Dept. of Rev. (2016) ortc
We Care Oregon v. Washington Cty. Assess., Tc-Md 091226b (or.tax 11-18-2010) (2010) ortc
Coast Range Association v. Lincoln County Assessor (2017) ortc
— Or. Rev. Stat. § 307.130(1)(c)(B) — 2 cases
We Care Oregon v. Washington Cty. Assess., Tc-Md 091226b (or.tax 11-18-2010) (2010) ortc
Orbis Cascade Alliance v. Lane County Assessor (2013) ortc
— Or. Rev. Stat. § 307.130(1)(d) — 2 cases
Dept. of Rev. v. New Friends of the Beaverton City Library (2019) ortc “The court saw no reason to question that assertion but denied the exemption, citing Benevolent Society: “We hold plaintiff’s business, known as the Christian Supply Center, is an enterprise for the purpose of business and profit which comes in direct competition with busi-…”
Assistance Guild of Bend v. Dept. of Rev. (1995) ortc
— Or. Rev. Stat. § 307.130(2) — 59 cases
Dept. of Rev. v. New Friends of the Beaverton City Library (2019) ortc “The court saw no reason to question that assertion but denied the exemption, citing Benevolent Society: “We hold plaintiff’s business, known as the Christian Supply Center, is an enterprise for the purpose of business and profit which comes in direct competition with busi-…”
SW OR. PUB. DEF. SERVICES v. Dept. of Rev. (1991) or “Charitable institutions are exempted from property taxation by ORS 307.130, which provides: "(1) Upon compliance with ORS 307.”
Hazelden Foundation v. Yamhill County Assessor (2013) ortc “Taxpayer argued that its property was exempt due to the fact it was used in taxpayer’s activities, which it considered to be charitable under ORS 307.130. The county asserted that taxpayer did not meet the criteria of a charitable insti- tution under the requirements of the…”
Serenity Lane, Inc. v. Lane County Assessor (2013) ortc “hat taxpayer provided treatment to patients at a cost well below the market rate, and that this factor as well as other factors involved with taxpayer’s activities, met taxpayer’s burden of proof as to the gift or giving element, and that as a whole, taxpayer was a charitable…”
YMCA v. Dept. of Rev. (1989) or “This portion of the exemption provision remained intact for 101 years, until the 1955 legislature amended ORS 307.130 to read, in pertinent part, as follows: "(1) Upon compliance with ORS 307.”
— Or. Rev. Stat. § 307.130(2)(a) — 37 cases
Habitat for Humanity of the Mid-Willamette Valley v. Department of Revenue (2016) or “The question before us is whether, under those undisputed facts, the Tax Court correctly interpreted and applied the relevant exemption provision, ORS 307.130 (2)(a), in determining that the department was entitled to judgment as a matter of law.”
Dept. of Rev. v. New Friends of the Beaverton City Library (2019) ortc “The court saw no reason to question that assertion but denied the exemption, citing Benevolent Society: “We hold plaintiff’s business, known as the Christian Supply Center, is an enterprise for the purpose of business and profit which comes in direct competition with busi-…”
YU Contemporary, Inc. I v. Dept. of Rev. (2017) ortc
Habitat for Humanity v. Dept. of Rev. (2016) or
Habitat for Humanity v. Dept. of Rev. (2015) ortc
— Or. Rev. Stat. § 307.130(2)(b) — 4 cases
Habitat for Humanity of the Mid-Willamette Valley v. Department of Revenue (2016) or “The question before us is whether, under those undisputed facts, the Tax Court correctly interpreted and applied the relevant exemption provision, ORS 307.130 (2)(a), in determining that the department was entitled to judgment as a matter of law.”
Evergreen Aviation & Space Museum v. Dept. of Rev. (2014) ortc
Legacy Meridian Hos. v. Clackamas County, Tc-Md 100966c (or.tax 8-18-2010) (2010) ortc
Habitat for Humanity v. Dept. of Rev. (2016) or
— Or. Rev. Stat. § 307.130(2)(c) — 2 cases
Dept. of Rev. v. New Friends of the Beaverton City Library (2019) ortc “The court saw no reason to question that assertion but denied the exemption, citing Benevolent Society: “We hold plaintiff’s business, known as the Christian Supply Center, is an enterprise for the purpose of business and profit which comes in direct competition with busi-…”
New Friends of the Beaverton City Library v. Washington County Assessor (2017) ortc
— Or. Rev. Stat. § 307.130(2)(d) — 2 cases
Dept. of Rev. v. New Friends of the Beaverton City Library (2019) ortc “The court saw no reason to question that assertion but denied the exemption, citing Benevolent Society: “We hold plaintiff’s business, known as the Christian Supply Center, is an enterprise for the purpose of business and profit which comes in direct competition with busi-…”
Evergreen Aviation & Space Museum v. Dept. of Rev. (2014) ortc
— Or. Rev. Stat. § 307.130(2)(e) — 1 case
Dept. of Rev. v. New Friends of the Beaverton City Library (2019) ortc “The court saw no reason to question that assertion but denied the exemption, citing Benevolent Society: “We hold plaintiff’s business, known as the Christian Supply Center, is an enterprise for the purpose of business and profit which comes in direct competition with busi-…”
— Or. Rev. Stat. § 307.130(2)(f) — 4 cases
YU Contemporary, Inc. I v. Dept. of Rev. (2017) ortc
YU Contemporary, Inc. II v. Dept. of Rev. (2017) ortc
Evergreen Aviation & Space Museum v. Dept. of Rev. (2014) ortc
1200 Bldg Ltd v. Multnomah County Assessor (2012) ortc
— Or. Rev. Stat. § 307.130(2)(h) — 1 case
Dept. of Rev. v. New Friends of the Beaverton City Library (2019) ortc “The court saw no reason to question that assertion but denied the exemption, citing Benevolent Society: “We hold plaintiff’s business, known as the Christian Supply Center, is an enterprise for the purpose of business and profit which comes in direct competition with busi-…”
— Or. Rev. Stat. § 307.130(3) — 3 cases
Dept. of Rev. v. New Friends of the Beaverton City Library (2019) ortc “The court saw no reason to question that assertion but denied the exemption, citing Benevolent Society: “We hold plaintiff’s business, known as the Christian Supply Center, is an enterprise for the purpose of business and profit which comes in direct competition with busi-…”
Theatre West of Lincoln City, Ltd. v. Department of Revenue (1993) ortc
Society of St. Vincent DePaul v. Department of Revenue (1975) or
— Or. Rev. Stat. § 307.130(4) — 2 cases
Northwest Earth Institute v. Multnomah County Assessor (2016) ortc
Columbia Empire Region Volleyball Association v. Multnomah County Assessor (2016) ortc
— Or. Rev. Stat. § 307.130(5) — 1 case
Oregon Center for Public Policy v. Multnomah County Assessor (2017) ortc
— Or. Rev. Stat. § 307.130(c) — 1 case
Oregon Center for Public Policy v. Multnomah County Assessor (2017) ortc
— Or. Rev. Stat. § 307.130(l)(a) — 6 cases
Rigas Maja, Inc. v. Department of Revenue (1993) ortc
Young Men's Christian Ass'n v. Department of Revenue (1989) or
Linn-Benton Housing Authority v. Linn County Assessor (2003) ortc
Corp. of the Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints v. Department of Revenue (1997) ortc
Multnomah County v. Department of Revenue (1995) ortc
— Or. Rev. Stat. § 307.130(l)(b) — 1 case
Habitat for Humanity of the Mid-Willamette Valley v. Department of Revenue (2016) or “The question before us is whether, under those undisputed facts, the Tax Court correctly interpreted and applied the relevant exemption provision, ORS 307.130 (2)(a), in determining that the department was entitled to judgment as a matter of law.”
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