Oregon Revised Statutes

Or. Rev. Stat. § 307.136 (2026)

Property of fraternal organizations

✓ current as of May 2026

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307.136 Property of fraternal organizations. Upon compliance with ORS 307.162, the following property owned or being purchased by fraternal organizations shall be exempt from taxation:

(1) All the real or personal property, or portion thereof, which is actually occupied or used in fraternal or lodge work or for entertainment and recreational purposes by one or more fraternal organizations, except that property or portions of property of a fraternal organization rented or leased by it at any time to other persons for sums greater than reasonable expenses for heat, light, water, janitorial services and supplies and facility repair and rehabilitation shall be subject to taxation.

(2) 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. [1961 c.543 §2; 1974 c.52 §1; 1993 c.655 §4; 1997 c.441 §1]

Notes of Decisions

Cited in 13 cases, 1963–2017 · leading case: Dept. of Rev. v. Oregon City BPOE 1189, 21 Or. Tax 500 (Or. T.C. 2014).

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Dept. of Rev. v. Oregon City BPOE 1189, 21 Or. Tax 500 (Or. T.C. 2014). · cites it 16× “Prior to the year at issue the entire building received an exemption under ORS 307.136 as being property of a fraternal organization.”

Perkins v. Dep't of Revenue, 15 Or. Tax 381 (Or. T.C. 2001). · cites it 5× “Here, the court must discern the intent of ORS 307.136 by following the analytic format set forth in PGE v.”

Plywood & Veneer Workers Local 2554 v. State Tax Comm'n, 2 Or. Tax 520 (Or. T.C. 1967). · cites it 5× ““(2) For the purposes of ORS 307.136, ‘fraternal organization’ includes, but is not limited to, the grand and subordinate lodges of the Masons, the grand and subordinate lodges of the Knights of Pythias, the Knights of Columbus, the Benevolent and Protective Order of Elks, the…”

Lane Cnty. Labor Temple v. State Tax Comm'n, 1 Or. Tax 511 (Or. T.C. 1964). · cites it 8× “134(2), certain named organizations are declared exempt as fraternal organizations: “(2) For the purposes of ORS 307.136, ‘fraternal organization’ includes, but is not limited to, the grand and subordinate lodges of the Masons, the grand and subordinate lodges of the Knights of…”

Falkenstein v. Dep't of Revenue, State of Oregon, 350 F. Supp. 887 (D. Or. 1973). “ORS 307.136 and ORS 317.080(2) exempt fraternal organizations from state property and corporate excise taxes.”

Oregon Stamp Soc'y v. State Tax Comm'n, 1 Or. Tax 190 (Or. T.C. 1963). “See ORS 307.136. Thus, going behind the general words of the statute to the purpose and policy which it was the intent of the legislature to serve, it reasonably can be determined that the general literary and scientific exemptions of ORS 307.”

Vets. of Foreign Wars Post 9745 v. Douglas Cnty. Assessor (Or. T.C. 2017). · cites it 12× “ANALYSIS The issue before the court is whether the subject property qualified for property tax exemption under ORS 307.136 for the 2016-17 tax year. ORS 307.”

Freightliner Corp. v. Dep't of Revenue, 6 Or. Tax 70 (Or. T.C. 1975). “1-74, dated June 12, 1974, which stated that the provisions of ORS 311.”

Disabled Am. Vets. v. Dep't of Revenue, 9 Or. Tax 205 (Or. T.C. 1982). · cites it 6× “The statutory guidelines for exemption are found in ORS 307.136, which provides: “Upon compliance with ORS 307.”

Oregon City BPOE 1189 v. Clackamas Cnty. Assessor (Or. T.C. 2013). · cites it 12× “Plaintiff is entitled to receive exemption from property taxation under ORS 307.136 for at least a portion of a three-story building (subject property) located at DECISION TC-MD 130028C 1 610 McLoughlin Boulevard in Oregon City.”

Nw. Danish Found. v. Multnomah Cnty. Assessor, 16 Or. Tax 387 (Or. T.C. 2001). · cites it 9× “At issue is whether Plaintiffs property qualified for an exemption from property taxes under ORS 307.136. STATEMENT OF FACTS 2 Plaintiffs predecessor organization was started in 1923 by three men.”

Filipino-Am. Ass'n v. Dep't of Revenue, 5 Or. Tax 645 (Or. T.C. 1974). · cites it 2× “government; “(b) Which is not solely a social club but is established under the lodge system with ritualistic form of work and representative form of government; “(c) Which regularly engages in or provides financial support for some form of benevolent or charitable activity with…”

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— Or. Rev. Stat. § 307.136(1) — 6 cases

Dept. of Rev. v. Oregon City BPOE 1189, 21 Or. Tax 500 (Or. T.C. 2014). “Prior to the year at issue the entire building received an exemption under ORS 307.136 as being property of a fraternal organization.”

Perkins v. Dep't of Revenue, 15 Or. Tax 381 (Or. T.C. 2001). “Here, the court must discern the intent of ORS 307.136 by following the analytic format set forth in PGE v.”

Lane Cnty. Labor Temple v. State Tax Comm'n, 1 Or. Tax 511 (Or. T.C. 1964). “134(2), certain named organizations are declared exempt as fraternal organizations: “(2) For the purposes of ORS 307.136, ‘fraternal organization’ includes, but is not limited to, the grand and subordinate lodges of the Masons, the grand and subordinate lodges of the Knights of…”

Vets. of Foreign Wars Post 9745 v. Douglas Cnty. Assessor (Or. T.C. 2017). “ANALYSIS The issue before the court is whether the subject property qualified for property tax exemption under ORS 307.136 for the 2016-17 tax year. ORS 307.”

Oregon City BPOE 1189 v. Clackamas Cnty. Assessor (Or. T.C. 2013). “Plaintiff is entitled to receive exemption from property taxation under ORS 307.136 for at least a portion of a three-story building (subject property) located at DECISION TC-MD 130028C 1 610 McLoughlin Boulevard in Oregon City.”

— Or. Rev. Stat. § 307.136(2) — 1 case

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