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
Sw or. Pub. Def. Servs. v. Dept. of Rev., 817 P.2d 1292 (Or. 1991).
· 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. Dep't of Revenue, 381 P.3d 809 (Or. 2016).
· 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, 23 Or. Tax 512 (Or. T.C. 2019).
· 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. Dep't of Revenue, 569 P.2d 596 (Or. 1977).
· 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 Cnty. Assessor, 21 Or. Tax 229 (Or. T.C. 2013).
· 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 Sch. of Bible v. Multnomah Cnty., 343 P.2d 893 (Or. 1959).
· 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. Dep't of Revenue, 710 P.2d 778 (Or. 1985).
· 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 Found. v. Yamhill Cnty. Assessor, 21 Or. Tax 245 (Or. T.C. 2013).
· 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…”
YMCA v. Dept. of Rev., 784 P.2d 1086 (Or. 1989).
· 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 Comm'n, 427 P.2d 417 (Or. 1967).
· 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 Bd. v. Dep't of Revenue, 4 Or. Tax 410 (Or. T.C. 1971).
· 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.”
— Or. Rev. Stat. § 307.130(1) — 19 cases
— Or. Rev. Stat. § 307.130(1)(a) — 7 cases
YMCA v. Dept. of Rev., 784 P.2d 1086 (Or. 1989).
“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(1)(b) — 2 cases
— Or. Rev. Stat. § 307.130(1)(c) — 3 cases
— Or. Rev. Stat. § 307.130(1)(c)(B) — 2 cases
— Or. Rev. Stat. § 307.130(1)(d) — 2 cases
Dept. of Rev. v. New Friends of the Beaverton City Library, 23 Or. Tax 512 (Or. T.C. 2019).
“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) — 59 cases
Dept. of Rev. v. New Friends of the Beaverton City Library, 23 Or. Tax 512 (Or. T.C. 2019).
“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-…”
Hazelden Found. v. Yamhill Cnty. Assessor, 21 Or. Tax 245 (Or. T.C. 2013).
“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 Cnty. Assessor, 21 Or. Tax 229 (Or. T.C. 2013).
“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., 784 P.2d 1086 (Or. 1989).
“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
Dept. of Rev. v. New Friends of the Beaverton City Library, 23 Or. Tax 512 (Or. T.C. 2019).
“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)(b) — 4 cases
— Or. Rev. Stat. § 307.130(2)(c) — 2 cases
Dept. of Rev. v. New Friends of the Beaverton City Library, 23 Or. Tax 512 (Or. T.C. 2019).
“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)(d) — 2 cases
Dept. of Rev. v. New Friends of the Beaverton City Library, 23 Or. Tax 512 (Or. T.C. 2019).
“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)(e) — 1 case
Dept. of Rev. v. New Friends of the Beaverton City Library, 23 Or. Tax 512 (Or. T.C. 2019).
“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
— Or. Rev. Stat. § 307.130(2)(h) — 1 case
Dept. of Rev. v. New Friends of the Beaverton City Library, 23 Or. Tax 512 (Or. T.C. 2019).
“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, 23 Or. Tax 512 (Or. T.C. 2019).
“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(4) — 2 cases
— Or. Rev. Stat. § 307.130(5) — 1 case
— Or. Rev. Stat. § 307.130(c) — 1 case
— Or. Rev. Stat. § 307.130(l)(a) — 6 cases
— Or. Rev. Stat. § 307.130(l)(b) — 1 case
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