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Oregon Revised Statutes

Or. Rev. Stat. § 307.147 (2026)

Senior services centers

✓ current as of May 2026
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      307.147 Senior services centers. (1) For purposes of this section:

      (a) “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.

      (b) “Senior services center” means property that:

      (A) Is owned or being purchased by a nonprofit corporation;

      (B) Is actually and exclusively used to provide services and activities (including parking) primarily to or for persons over 50 years of age;

      (C) Is open generally to all persons over 50 years of age;

      (D) Is not used primarily for fund-raising activities; and

      (E) Is not a residential or dwelling place.

      (2) Upon compliance with ORS 307.162, a senior services center is exempt from ad valorem property taxation. [1993 c.777 §2; 1997 c.541 §104; 1997 c.839 §44; 1999 c.90 §32; 2001 c.660 §27; 2003 c.77 §5; 2005 c.94 §31; 2005 c.832 §17; 2007 c.614 §5; 2008 c.45 §5; 2009 c.5 §15; 2009 c.909 §15; 2010 c.82 §15; 2011 c.7 §15; 2012 c.31 §15; 2013 c.377 §15; 2014 c.52 §17]

Notes of Decisions
Cited in 1 case, 2016–2016 · leading case: Life Flight Network LLC v. Deschutes Cnty. Assessor & Dept. of Rev. (Or. T.C. 2016).
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Life Flight Network LLC v. Deschutes Cnty. Assessor & Dept. of Rev. (Or. T.C. 2016). · cites it 2× “130 and ORS 307.147, the Department notes that both definitions are limited to the purposes of those statutes, as indicated by the language “as used in this section” and “for the purposes of this section.”
— Or. Rev. Stat. § 307.147(1)(b) — 1 case
Life Flight Network LLC v. Deschutes Cnty. Assessor & Dept. of Rev. (Or. T.C. 2016). “130 and ORS 307.147, the Department notes that both definitions are limited to the purposes of those statutes, as indicated by the language “as used in this section” and “for the purposes of this section.”
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