307.140
Property of religious organizations; affordable housing. 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
public worship and other additional buildings and property used solely for
administration, education, literary, benevolent, charitable, entertainment and
recreational purposes by religious organizations, the lots on which they are
situated, and the pews, slips and furniture therein. However, any part of any
house of public worship or other additional buildings or property which is kept
or used as a store or shop or for any purpose other than those stated in this
section shall be assessed and taxed the same as other taxable property.
(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.
(3) Land and
buildings on the land held or used solely for cemetery or crematory purposes,
including any buildings solely used to store machinery or equipment used
exclusively for maintenance of such lands.
(4)(a) Land and
buildings on the land held or used solely to provide affordable housing to
low-income households including, but not limited to, any portion of the
property for any period during which the portion of the property is rented out
as affordable housing to low-income households.
(b) As used in
this subsection:
(A) “Affordable
housing” has the meaning given that term in ORS 197A.470.
(B) “Low-income
households” means households described in ORS 197A.470 (1).
(5) ORS 315.037
does not apply to this section. [Amended by 1955 c.258 §1; 1959 c.207 §2; 1973
c.397 §1; 1974 c.52 §2; 1987 c.756 §3; 1993 c.655 §5; 2021 c.446 §1]
Notes of Decisions
German Apostolic Christian Church v. Dep't of Revenue, 569 P.2d 596 (Or. 1977).
· cites it 19× “445) in this case the determination of the Tax Court that certain portions of a building owned by a church are not exempt from ad valorem property taxes under ORS 307.140. Plaintiff is a nonprofit religious corporation.”
Golden Writ of God v. Dep't of Revenue, 713 P.2d 605 (Or. 1986).
· cites it 6× “The taxpayer must demonstrate that the property claimed to be exempt is reasonably necessary and actually used in a manner required by ORS 307.140 to qualify for an exemption. It is not enough that the taxpayer owns the entire property and conducts activities on portions of the…”
St. Mary Star of the Sea I v. Dept. of Rev., 22 Or. Tax 312 (Or. T.C. 2016).
· cites it 10× “Defendant Department of Revenue (the department) argued that the prepara- tion of sermons, materials, decorations, and the like could be done anywhere, and therefore did not demonstrate the reasonable necessity of a rectory near the church.”
House of Good Shepherd v. Dep't of Revenue, 710 P.2d 778 (Or. 1985).
· cites it 4× “130, or as “property used solely for * * * charitable * * * purposes by” the religious organization, ORS 307.140. 1 We hold it is exempt. Plaintiff taxpayer appealed to defendant Department of Revenue from an assessment for the tax year 1981-82 of plaintiffs real property by the…”
Archdiocese of Portland v. Dep't of Revenue, 5 Or. Tax 111 (Or. T.C. 1972).
· cites it 5× “I am unable to accept the contention of Archdiocese that the Chancery Office is a “house of public worship” and therefore exempt from taxation under ORS 307.140. According to the testimony of Father Griffin, no religious services are held in the building except for an occasional…”
First Evangelical United Brethren Church v. State Tax Comm'n, 1 Or. Tax 249 (Or. T.C. 1963).
· cites it 7× “VL 62-82 affirming the denial by the Board of Equalization of Marion County of a charitable exemption from ad valorem property taxes for the plaintiff’s house of public worship under ORS 307.140. Both parties acknowledge that the property in question is a house of public worship…”
Archdiocese of Portland v. Dep't of Revenue, 14 Or. Tax 264 (Or. T.C. 1998).
· cites it 8× “130 as a charitable organization and under ORS 307.140 as a religious organization. 1 In its memorandum, Defendant asserts that Plaintiff did not apply for exemption under ORS 307.”
Found. of Human Understanding v. Dep't of Revenue, 9 Or. Tax 429 (Or. T.C. 1984).
· cites it 8× “The issue is whether property in Josephine County owned by plaintiff is exempt under ORS 307.140. The statute reads as follows: “Upon compliance with ORS 307.”
Christian Life Fellowship, Inc. v. Dep't of Revenue, 12 Or. Tax 94 (Or. T.C. 1991).
· cites it 2× “*95 Plaintiff is a religious organization within the meaning of ORS 307.140. On December 1, 1988, plaintiff purchased real property and immediately began using it as a church.”
— Or. Rev. Stat. § 307.140(1) — 18 cases
Golden Writ of God v. Dep't of Revenue, 713 P.2d 605 (Or. 1986).
“The taxpayer must demonstrate that the property claimed to be exempt is reasonably necessary and actually used in a manner required by ORS 307.140 to qualify for an exemption. It is not enough that the taxpayer owns the entire property and conducts activities on portions of the…”
First Evangelical United Brethren Church v. State Tax Comm'n, 1 Or. Tax 249 (Or. T.C. 1963).
“VL 62-82 affirming the denial by the Board of Equalization of Marion County of a charitable exemption from ad valorem property taxes for the plaintiff’s house of public worship under ORS 307.140. Both parties acknowledge that the property in question is a house of public worship…”
— Or. Rev. Stat. § 307.140(3) — 1 case
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