Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 307.145

Certain child care facilities, schools and student housing

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      307.145 Certain child care facilities, schools and student housing. (1) If not otherwise exempt by law, upon compliance with ORS 307.162, the child care facilities, schools, academies and student housing accommodations, owned or being purchased by incorporated eleemosynary institutions or by incorporated religious organizations, used exclusively by such institutions or organizations for or in immediate connection with educational purposes, are exempt from taxation.

      (2) Property described in subsection (1) of this section which is exclusively for or in the immediate connection with educational purposes shall continue to be exempt when leased to a political subdivision of the State of Oregon, or to another incorporated eleemosynary institution or incorporated religious organization for an amount not to exceed the cost of repairs, maintenance and upkeep.

      (3)(a) As used in this section, “child care facility” means a child care center certified under ORS 329A.280 to provide educational child care.

      (b) Before an exemption for a child care facility is allowed under this section, in addition to any other information required under ORS 307.162, the statement shall:

      (A) Describe the property and declare or be accompanied by proof that the corporation is an eleemosynary institution or religious organization.

      (B) Declare or be accompanied by proof that the Department of Early Learning and Care has issued the child care facility a certification to provide educational child care.

      (C) Be signed by the taxpayer subject to the penalties for false swearing. [1957 c.683 §1; 1959 c.207 §3; 1971 c.670 §1; 1981 c.611 §1; 1987 c.756 §6; 1993 c.733 §10; 1995 c.278 §32; 1999 c.743 §20; 2003 c.293 §13; 2013 c.624 §74; 2023 c.554 §44]

Notes of Decisions
Cited in 20 cases (3 in the last 5 years), 1969–2026 · leading case: Dept. of Rev. v. New Friends of the Beaverton City Library
Sort: Relevance Newest Treatment
Dept. of Rev. v. New Friends of the Beaverton City Library (2019) ortc · cites it 7× “Aside from the limited (and for this purpose uninformative) legislative record preserved in the jour- nals of the territorial legislature, the court is unaware of any legislative his- tory of the acts of 1854, 1851, or 1849 to assist in the interpretation of “literary…”
Golden Writ of God v. Department of Revenue (1986) or · cites it 5× “140, and as a school under ORS 307.145. Defendant, Department of Revenue, admits that plaintiff is a nonprofit incorporated religious organization, but denies that plaintiff should receive an exemption under any of the statutes cited above.”
Seneca Sustainable Energy, LLC v. Dep't of Revenue (2018) or · cites it 2× “" Likewise, ORS 307.145 provides that a child care facility run by a charitable or religious institution that is exempt from taxation must submit a statement to the department that is "signed by the taxpayer.”
Archdiocese of Portland v. Department of Revenue (1972) ortc · cites it 4× “140, which exempts from taxation “[a] 11 houses of public worship * * *'” owned by religious organizations and used for public worship; and ORS 307.145, which exempts from taxation schools and academies “* * * owned * * * by incorporated eleemosynary institutions or by…”
Golden Writ of God v. Department of Revenue (1984) ortc · cites it 4× “140 and as a school under ORS 307.145. 1 Defendant admits that plaintiff is a nonprofit incorporated religious organization but denies that plaintiff is entitled to an exemption under any of the above statutes.”
International School v. Department of Revenue (1995) ortc · cites it 4× “The parties do not dispute that plaintiff qualifies as an exempt organization under ORS 307.145. The leased building in which plaintiff conducts its school is exempt under that statute.”
Montessori School of Eugene, Inc. v. Lane County Assessor (2000) ortc · cites it 4× “October 15,1990: After studying the manner of operating the school and the lease between Plaintiff and McKay Investment Company, Defendant, on or about October 15, 1990, granted Plaintiff a property tax exemption under ORS 307.145 effective for the 1990-91 tax year.”
Lewis & Clark College v. Commission (1969) ortc · cites it 2× “① The plaintiff in the alternative contends that it is entitled to the exemption under ORS 307.145 allowing exemptions to schools, academies and student housing.”
Int'l Leadership Academy v. Clackamas County Assessor (2018) ortc · cites it 31× “) Amanda testified that she has 10 years of experience reviewing property tax exemption applications for Defendant, including three to five applications under ORS 307.145 each year. She testified that her experience is largely limited to reviewing applications for schools and…”
Multitude of Mercies Foundation v. Multnomah County Assessor (2026) ortc · cites it 13× “112 and ORS 307.145, and that incorporation must have occurred by July 1, 2025, for the 2025-26 tax year under ORS 311.”
Pacific Conference of the Evangelical Church, North America v. Department of Revenue (1978) ortc “(Property thus used became exempt from taxation under ORS 307.145.) The testimony was not clear but, at the time of trial, of the 42 cottages built on the grounds, apparently a little more than one-half were owned by the plaintiff, the rest by private persons.”
Christian Pre-School & Stone Church, Inc. v. Department of Revenue (1972) ortc · cites it 3× “Plaintiff prays that this court set aside the Department of Revenue’s order and grant it an exempt status under ORS 307.145 for the tax years of 1966 to and including the year 1970.”
Show all 20 citing cases →
— Or. Rev. Stat. § 307.145(1) — 6 cases
Golden Writ of God v. Department of Revenue (1986) or “140, and as a school under ORS 307.145. Defendant, Department of Revenue, admits that plaintiff is a nonprofit incorporated religious organization, but denies that plaintiff should receive an exemption under any of the statutes cited above.”
International School v. Department of Revenue (1995) ortc “The parties do not dispute that plaintiff qualifies as an exempt organization under ORS 307.145. The leased building in which plaintiff conducts its school is exempt under that statute.”
Int'l Leadership Academy v. Clackamas County Assessor (2018) ortc “) Amanda testified that she has 10 years of experience reviewing property tax exemption applications for Defendant, including three to five applications under ORS 307.145 each year. She testified that her experience is largely limited to reviewing applications for schools and…”
Multitude of Mercies Foundation v. Multnomah County Assessor (2026) ortc “112 and ORS 307.145, and that incorporation must have occurred by July 1, 2025, for the 2025-26 tax year under ORS 311.”
1200 Bldg Ltd v. Multnomah County Assessor (2012) ortc
— Or. Rev. Stat. § 307.145(3) — 1 case
Snyder v. Multnomah County Assessor (2021) ortc
— Or. Rev. Stat. § 307.145(3)(a) — 1 case
Int'l Leadership Academy v. Clackamas County Assessor (2018) ortc “) Amanda testified that she has 10 years of experience reviewing property tax exemption applications for Defendant, including three to five applications under ORS 307.145 each year. She testified that her experience is largely limited to reviewing applications for schools and…”
— Or. Rev. Stat. § 307.145(3)(b) — 1 case
Bethel Family Tech v. Lane Cnty. Assessor, Tc-Md 100061c (or.tax 9-3-2010) (2010) ortc
— Or. Rev. Stat. § 307.145(3)(b)(C) — 1 case
Seneca Sustainable Energy, LLC v. Dep't of Revenue (2018) or “" Likewise, ORS 307.145 provides that a child care facility run by a charitable or religious institution that is exempt from taxation must submit a statement to the department that is "signed by the taxpayer.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.