307.162
Claiming exemption; late claims; notification of change to nonexempt use. (1)(a) Before any real or personal
property may be exempted from taxation under ORS 307.092, 307.110 (3)(h),
307.115, 307.118, 307.130 to 307.140, 307.145, 307.147, 307.150, 307.160,
307.181 (3), 307.513, 307.555 or 307.580 for any tax year, the institution,
organization or person entitled to claim the exemption must file a claim with
the county assessor, on or before April 1 preceding the tax year for which the
exemption is claimed. The claim must contain statements, verified by the oath
or affirmation of the president or other proper officer of the institution or
organization or the person, that:
(A) List all real
property claimed to be exempt and show the purpose for which the real property
is used; and
(B) Cite the
statutes under which exemption for personal property is claimed.
(b)(A)
Notwithstanding paragraph (a) of this subsection, a claim for an initial year
of exemption under ORS 307.140 (4) must be filed with the Department of
Revenue.
(B) If the
ownership of all property, other than property described in ORS 307.110 (3)(h),
307.140 (4) or 307.555, included in the claim filed with the county assessor
for a prior year remains unchanged, a new claim is not required.
(c) When the
property designated in the claim for exemption is acquired after March 1 and
before July 1, the claim for that year must be filed within 30 days from the
date of acquisition of the property.
(2)(a)
Notwithstanding subsection (1) of this section, a claim may be filed under this
section for the current tax year:
(A) On or before
December 31 of the tax year, if the claim is accompanied by a late filing fee
of the greater of $200, or one-tenth of one percent of the real market value as
of the most recent assessment date of the property to which the claim pertains.
(B) On or before
April 1 of the tax year, if the claim is accompanied by a late filing fee of
$200 and the claimant demonstrates good and sufficient cause for failing to
file a timely claim, is a first-time filer or is a public entity described in
ORS 307.090.
(b)(A)
Notwithstanding subsection (1) of this section, a claimant that demonstrates
good and sufficient cause for failing to file a timely claim, is a first-time
filer or is a public entity described in ORS 307.090 may file a claim under
this section for the five tax years prior to the current tax year:
(i) Within 60
days after the date on which the county assessor mails notice of additional
taxes owing under ORS 311.206 for the property to which the claim filed under
this subparagraph pertains; or
(ii) At any time
if no notice is mailed.
(B) A claim filed
under this paragraph must be accompanied by a late filing fee of the greater of
$200, or one-tenth of one percent of the real market value as of the most
recent assessment date of the property to which the claim pertains, multiplied
by the number of prior tax years for which exemption is claimed.
(c) If a claim
filed under this subsection is not accompanied by the late filing fee or if the
late filing fee is not otherwise paid, an exemption may not be allowed for the
tax years sought by the claim. A claim may be filed under this subsection
notwithstanding that there are no grounds for hardship as required for late
filing under ORS 307.475.
(d) The value of
the property used to determine the late filing fee under this subsection and
the determination of the county assessor relative to a claim of good and
sufficient cause are appealable in the same manner as other acts of the county
assessor.
(e) A late filing
fee collected under this subsection must be deposited in the county general
fund.
(3)(a) In a claim
for exemption of property described in ORS 307.110 (3)(h), the county or city,
town or other municipal corporation or political subdivision of this state that
is filing the claim must substantiate that the property is used for affordable
housing or that it is leased or rented to persons of lower income, as
applicable.
(b) A claim filed
under this subsection must be filed annually on a form prescribed by the
Department of Revenue.
(4) As used in
this section:
(a) “First-time
filer” means a claimant that:
(A) Has never
filed a claim for the property that is the subject of the current claim; and
(B) Did not
receive notice from the county assessor on or before December 1 of the tax year
for which exemption is claimed regarding the potential property tax liability
of the property.
(b)(A) “Good and
sufficient cause” means an extraordinary circumstance beyond the control of the
taxpayer or the taxpayer’s agent or representative that causes the failure to
file a timely claim.
(B) “Good and
sufficient cause” does not include hardship, reliance on misleading information
unless the information is provided by an authorized tax official in the course
of the official’s duties, lack of knowledge, oversight or inadvertence.
(c) “Ownership”
means legal and equitable title.
(5)(a)
Notwithstanding subsection (1) of this section, if an institution or
organization owns property that is exempt from taxation under a provision of
law listed in subsection (1) of this section and fails to file a timely claim
for exemption under subsection (1) of this section for additions or
improvements to the exempt property, the additions or improvements may
nevertheless qualify for exemption.
(b) The
organization must file a claim for exemption with the county assessor to have
the additions or improvements to the exempt property be exempt from taxation.
The claim must:
(A) Describe the
additions or improvements to the exempt property;
(B) Describe the
current use of the property that is the subject of the application;
(C) Identify the
tax year and any preceding tax years for which the exemption is sought;
(D) Contain any
other information required by the department; and
(E) Be
accompanied by a late filing fee equal to the product of the number of tax
years for which exemption is sought multiplied by the greater of $200 or
one-tenth of one percent of the real market value as of the most recent
assessment date of the property that is the subject of the claim.
(c) Upon the
county assessor’s receipt of a completed claim and late filing fee, the
assessor shall determine for each tax year for which exemption is sought
whether the additions or improvements that are the subject of the claim would
have qualified for exemption had a timely claim been filed under subsection (1)
of this section. Any property that would have qualified for exemption had a
timely claim been filed under subsection (1) of this section is exempt from
taxation for each tax year for which the property would have qualified.
(d) A claim for
exemption under this subsection may be filed only for tax years for which the
time for filing a claim under subsections (1) and (2)(a) of this section has
expired. A claim filed under this subsection, however, may serve as the claim
required under subsection (1) of this section for the current tax year.
(e) A late filing
fee collected under this subsection must be deposited in the county general
fund.
(6) For each tax
year for which an exemption granted pursuant to subsection (2) or (5) of this
section applies:
(a) Any tax, or
interest attributable thereto, that was paid with respect to the property that
is declared exempt from taxation must be refunded. Refunds must be made without
interest from the unsegregated tax collections account established under ORS 311.385.
(b) Any tax, or
interest attributable thereto, that remains unpaid as of the date the exemption
is granted must be abated.
(7) If an
institution, organization or person owns property that is exempt from taxation
under a provision of law listed in subsection (1) of this section and changes
the use of the property to a use that would not entitle the property to
exemption from taxation, the institution or organization must notify the county
assessor of the change to a taxable use within 30 days. [Formerly 307.170; 1967
c.51 §1; 1967 s.s. c.9 §4; 1969 c.237 §1; 1977 c.478 §2; 1977 c.884 §33; 1985
c.613 §3; 1987 c.574 §1; 1987 c.756 §7; 1991 c.459 §44; 1993 c.18 §68; 1993
c.19 §4; 1993 c.777 §5; 1995 c.79 §120; 1995 c.513 §2; 1997 c.485 §3; 1997
c.541 §106; 1999 c.398 §9; 1999 c.579 §1; 2009 c.455 §3; 2009 c.626 §2a; 2011
c.655 §2; 2012 c.42 §3; 2013 c.193 §26; 2013 c.386 §2; 2015 c.520 §2; 2021
c.446 §2; 2021 c.466 §3]
307.163 [1967 s.s. c.9 §3; repealed by
1977 c.884 §32]
307.164 [1973 c.476 §2; repealed by 1977
c.884 §25 (307.166 enacted in lieu of 307.164)]
307.165 [1961 c.598 §§2,3 (renumbered
307.169)]
(Leased Public or Institutional
Property)
Notes of Decisions
Skyline Assembly of God v. Dep't of Revenue, 545 P.2d 879 (Or. 1976).
· cites it 10× “Plaintiff concedes that it failed to file a claim for exemption before April 1, 1974, as required by ORS 307.162, but contends that under ORS 307.”
Mid-Willamette Valley Comm. Action Agcy. v. Dept. of Rev., 24 Or. Tax 214 (Or. T.C. 2020).
· cites it 21× “The court reprints the relevant portions of ORS 307.162, adding descriptive labels in boldface for the four deadlines discussed in this order: “(1)(a) Before any real or personal property may be exempted from taxation under ORS * * * 307.”
Christian Life Fellowship, Inc. v. Dep't of Revenue, 12 Or. Tax 94 (Or. T.C. 1991).
· cites it 4× “140, the exempt organization must file a timely application for exemption in accordance with ORS 307.162. The application must be filed by April 1 of the assessment year in which the exemption is first sought.”
Sw or. Pub. Def. Servs. v. Dept. of Rev., 817 P.2d 1292 (Or. 1991).
· cites it 2× “130, which provides: "(1) Upon compliance with ORS 307.162, the following property owned or being purchased by incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: "(a) Except as provided in ORS 748.”
Supervisor of Assessments v. Keeler, 764 A.2d 821 (Md. 2001).
· cites it 2× “" [11] Similar to § 7-204, the Oregon statute involved states: "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…”
German Apostolic Christian Church v. Dep't of Revenue, 569 P.2d 596 (Or. 1977).
· cites it 2× “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…”
Perkins v. Dep't of Revenue, 15 Or. Tax 381 (Or. T.C. 2001).
· cites it 4× “Because that change occurred before April 1,1999, the Elks was obligated under the provisions of ORS 307.162 to file a new statement with the assessor within 30 days of that change.”
YMCA v. Dept. of Rev., 784 P.2d 1086 (Or. 1989).
· cites it 2× “The Department overruled the assessor by granting the exemption to YMCA-CW's property at eight other sites in Multnomah County and agreed with the assessor only about the property at two of the ten sites.”
YU Contemporary, Inc. I v. Dept. of Rev., 22 Or. Tax 349 (Or. T.C. 2017).
· cites it 2× ““* * * * * “(2) Upon compliance with ORS 307.162, the following property owned or being purchased by art museums, volun- teer fire departments, or incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in…”
Power Rents LLC v. Dept. of Rev., 24 Or. Tax 486 (Or. T.C. 2021).
· cites it 5× “) to apply late, after the regular April 1 deadline under ORS 307.162 (1)(a). See, e.g., ORS 307.162(2)(a)(A) - (B) (allowing claim for exemption up to nine or 12 months late, respectively, upon compliance with additional conditions); ORS 307.”
Friendsview Manor v. State Tax Comm'n, 427 P.2d 417 (Or. 1967).
· cites it 2× “080, only such real or personal property, or proportion thereof, as is actually and exclusively occupied or used in the literary, benevolent, charitable or scientific work carried on by such institutions.”
— Or. Rev. Stat. § 307.162(1) — 15 cases
Mid-Willamette Valley Comm. Action Agcy. v. Dept. of Rev., 24 Or. Tax 214 (Or. T.C. 2020).
“The court reprints the relevant portions of ORS 307.162, adding descriptive labels in boldface for the four deadlines discussed in this order: “(1)(a) Before any real or personal property may be exempted from taxation under ORS * * * 307.”
Christian Life Fellowship, Inc. v. Dep't of Revenue, 12 Or. Tax 94 (Or. T.C. 1991).
“140, the exempt organization must file a timely application for exemption in accordance with ORS 307.162. The application must be filed by April 1 of the assessment year in which the exemption is first sought.”
Perkins v. Dep't of Revenue, 15 Or. Tax 381 (Or. T.C. 2001).
“Because that change occurred before April 1,1999, the Elks was obligated under the provisions of ORS 307.162 to file a new statement with the assessor within 30 days of that change.”
— Or. Rev. Stat. § 307.162(1)(a) — 11 cases
— Or. Rev. Stat. § 307.162(1)(b) — 8 cases
Christian Life Fellowship, Inc. v. Dep't of Revenue, 12 Or. Tax 94 (Or. T.C. 1991).
“140, the exempt organization must file a timely application for exemption in accordance with ORS 307.162. The application must be filed by April 1 of the assessment year in which the exemption is first sought.”
— Or. Rev. Stat. § 307.162(1)(b)(B) — 1 case
— Or. Rev. Stat. § 307.162(1)(c) — 4 cases
— Or. Rev. Stat. § 307.162(2) — 16 cases
Mid-Willamette Valley Comm. Action Agcy. v. Dept. of Rev., 24 Or. Tax 214 (Or. T.C. 2020).
“The court reprints the relevant portions of ORS 307.162, adding descriptive labels in boldface for the four deadlines discussed in this order: “(1)(a) Before any real or personal property may be exempted from taxation under ORS * * * 307.”
— Or. Rev. Stat. § 307.162(2)(A)(i) — 1 case
— Or. Rev. Stat. § 307.162(2)(a) — 6 cases
— Or. Rev. Stat. § 307.162(2)(a)(A) — 9 cases
Mid-Willamette Valley Comm. Action Agcy. v. Dept. of Rev., 24 Or. Tax 214 (Or. T.C. 2020).
“The court reprints the relevant portions of ORS 307.162, adding descriptive labels in boldface for the four deadlines discussed in this order: “(1)(a) Before any real or personal property may be exempted from taxation under ORS * * * 307.”
Power Rents LLC v. Dept. of Rev., 24 Or. Tax 486 (Or. T.C. 2021).
“) to apply late, after the regular April 1 deadline under ORS 307.162 (1)(a). See, e.g., ORS 307.162(2)(a)(A) - (B) (allowing claim for exemption up to nine or 12 months late, respectively, upon compliance with additional conditions); ORS 307.”
— Or. Rev. Stat. § 307.162(2)(a)(B) — 12 cases
Mid-Willamette Valley Comm. Action Agcy. v. Dept. of Rev., 24 Or. Tax 214 (Or. T.C. 2020).
“The court reprints the relevant portions of ORS 307.162, adding descriptive labels in boldface for the four deadlines discussed in this order: “(1)(a) Before any real or personal property may be exempted from taxation under ORS * * * 307.”
— Or. Rev. Stat. § 307.162(2)(b) — 2 cases
— Or. Rev. Stat. § 307.162(2)(b)(A) — 9 cases
— Or. Rev. Stat. § 307.162(2)(b)(A)(i) — 3 cases
— Or. Rev. Stat. § 307.162(2)(b)(A)(ii) — 1 case
— Or. Rev. Stat. § 307.162(2)(b)(B) — 1 case
Mid-Willamette Valley Comm. Action Agcy. v. Dept. of Rev., 24 Or. Tax 214 (Or. T.C. 2020).
“The court reprints the relevant portions of ORS 307.162, adding descriptive labels in boldface for the four deadlines discussed in this order: “(1)(a) Before any real or personal property may be exempted from taxation under ORS * * * 307.”
— Or. Rev. Stat. § 307.162(2)(c) — 1 case
— Or. Rev. Stat. § 307.162(2)(i) — 1 case
— Or. Rev. Stat. § 307.162(3) — 3 cases
— Or. Rev. Stat. § 307.162(3)(a) — 4 cases
— Or. Rev. Stat. § 307.162(3)(a)(A) — 1 case
— Or. Rev. Stat. § 307.162(3)(a)(B) — 3 cases
— Or. Rev. Stat. § 307.162(3)(b) — 2 cases
— Or. Rev. Stat. § 307.162(3)(b)(A) — 2 cases
— Or. Rev. Stat. § 307.162(3)(b)(B) — 2 cases
— Or. Rev. Stat. § 307.162(3)(c) — 1 case
— Or. Rev. Stat. § 307.162(4) — 3 cases
— Or. Rev. Stat. § 307.162(4)(a) — 4 cases
Mid-Willamette Valley Comm. Action Agcy. v. Dept. of Rev., 24 Or. Tax 214 (Or. T.C. 2020).
“The court reprints the relevant portions of ORS 307.162, adding descriptive labels in boldface for the four deadlines discussed in this order: “(1)(a) Before any real or personal property may be exempted from taxation under ORS * * * 307.”
— Or. Rev. Stat. § 307.162(4)(b) — 1 case
— Or. Rev. Stat. § 307.162(4)(b)(A) — 2 cases
— Or. Rev. Stat. § 307.162(4)(b)(B) — 2 cases
— Or. Rev. Stat. § 307.162(4)(c) — 2 cases
— Or. Rev. Stat. § 307.162(7) — 2 cases
YU Contemporary, Inc. I v. Dept. of Rev., 22 Or. Tax 349 (Or. T.C. 2017).
““* * * * * “(2) Upon compliance with ORS 307.162, the following property owned or being purchased by art museums, volun- teer fire departments, or incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in…”
— Or. Rev. Stat. § 307.162(a) — 1 case
— Or. Rev. Stat. § 307.162(a)(B) — 1 case
— Or. Rev. Stat. § 307.162(l)(a) — 2 cases
Perkins v. Dep't of Revenue, 15 Or. Tax 381 (Or. T.C. 2001).
“Because that change occurred before April 1,1999, the Elks was obligated under the provisions of ORS 307.162 to file a new statement with the assessor within 30 days of that change.”
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