Oregon Revised Statutes

Or. Rev. Stat. § 307.190 (2026)

Tangible personal property held for personal use; inapplicability to property required to be registered, floating homes, boathouses and manufactured structures

✓ current as of May 2026

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307.190 Tangible personal property held for personal use; inapplicability to property required to be registered, floating homes, boathouses and manufactured structures. (1) All items of tangible personal property held by the owner, or for delivery by a vendor to the owner, for personal use, benefit or enjoyment, are exempt from taxation.

(2) The exemption provided in subsection (1) of this section does not apply to:

(a) Any tangible personal property held by the owner, wholly or partially for use or sale in the ordinary course of a trade or business, for the production of income, or solely for investment.

(b) Any tangible personal property required to be licensed or registered under the laws of this state.

(d) Manufactured structures. [Amended by 1953 c.698 §7; 1969 c.648 §1; 1977 c.615 §2; 1985 c.614 §1; 1987 c.601 §5; 2003 c.655 §63; 2019 c.585 §21]

307.193 [1969 c.605 §18; repealed by 1971 c.529 §37]

Notes of Decisions

Cited in 21 cases, 1978–2020 · leading case: Erwin v. Dept. of Rev., 7 Or. Tax 539 (Or. T.C. 1978).

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Erwin v. Dept. of Rev., 7 Or. Tax 539 (Or. T.C. 1978). · cites it 2× “laintiff filed an amended complaint containing a second count in which plaintiff pleaded that he had learned of an order of the Department of Revenue in which the opinion of an attorney for the department, written in response to an inquiry from the Assessor and Tax Collector of…”

Sherman v. Dep't of Revenue, 17 Or. Tax 132 (Or. T.C. 2003). “See ORS 307.190(2)(c). 1 Water rights are real property.”

Worldmark v. Dep't of Revenue, Tc 4801 (or.tax 7-26-2010) (Or. T.C. 2010). · cites it 26× “ISSUE Is the tangible personal property owned by taxpayers subject to exemption under ORS 307.190? *Page 3 IV. ANALYSIS Although taxpayers' pleadings contained a count or claim relating to allegedly unequal treatment, that claim was not pursued at trial.”

Cocina Mexico Lindo v. Washington Cty. Ass., Tc-Md 091420c (or.tax 2-9-2011) (Or. T.C. 2011). · cites it 5× “ORS 307.190(1). Among the items of tangible personal property that are subject to tax are those "held by the owner, wholly or partially for use or sale in the ordinary course of a trade or business, or for the production of income," and "[a]ny tangible personal property required…”

Moncrief v. Curry Cnty. Assessor (Or. T.C. 2020). · cites it 2× “210(2) (“manufactured structures assessed as personal property shall be shown on 5 The court’s references to the Oregon Revised Statutes (ORS) are to 2017. 6 “All personal property is to be ‘assessed for taxation each year at its situs as of the day and hour of assessment…”

Lauer v. Grant Cnty. Assessor (Or. T.C. 2020). · cites it 2× “) To support his argument, Plaintiff relies on ORS 307.190, which states “All items of tangible personal property held by the owner, * * * for personal use, benefit or enjoyment, are exempt from taxation.”

Worldmark the Club v. Klamath Cnty. Asses., Tc-Md 050856b (or.tax 3-1-2011) (Or. T.C. 2011). · cites it 3× “" Plaintiff's Complaint in the instant matter, filed September 28, 2005, indicates that the appeal involves "Omitted" property, and asserts that the order or notice "is in error because [the] [s]ubject property is not subject to tax under ORS 307.190 (1) and OAR 150-307.190 (2),…”

Port of Coos Bay v. Dep't of Revenue, 9 Or. Tax 339 (Or. T.C. 1983). “” (Now ORS 307.190) Obviously, prior to 1977, floating homes defined in part as “a moored structure that is secured to a pier of piling” came within the exemption accorded the “berthing of watercraft.”

Coos Cnty. Assessor v. Dep't of Revenue, 14 Or. Tax 282 (Or. T.C. 1998). · cites it 3× “Accordingly, it is broader than the “personal use” exemption of ORS 307.190 and inore extensive than the veterans’ property tax exemption.”

Sideras v. Dep't of Revenue, 13 Or. Tax 310 (Or. T.C. 1995). · cites it 3× “ORS 307.190. However, there are certain exceptions, one of which is “[floating homes or boathouses, as defined in ORS 830.”

Bylund v. Dep't of Revenue, 7 Or. Tax 502 (Or. T.C. 1978). · cites it 3× “Martin in the business of hauling logs, is subject to the personal property tax for the tax year 1976-1977, pursuant to ORS 307.190 and ÓRS 308.105, or is exempt from such tax within the provisions of ORS 481.”

Wilsey-Magers v. Crook Cnty. Assessor (Or. T.C. 2018). “ORS 307.190 (exempting most personal property held for personal use).”

Show all 21 citing cases →

— Or. Rev. Stat. § 307.190(1) — 6 cases

Worldmark v. Dep't of Revenue, Tc 4801 (or.tax 7-26-2010) (Or. T.C. 2010). “ISSUE Is the tangible personal property owned by taxpayers subject to exemption under ORS 307.190? *Page 3 IV. ANALYSIS Although taxpayers' pleadings contained a count or claim relating to allegedly unequal treatment, that claim was not pursued at trial.”

Cocina Mexico Lindo v. Washington Cty. Ass., Tc-Md 091420c (or.tax 2-9-2011) (Or. T.C. 2011). “ORS 307.190(1). Among the items of tangible personal property that are subject to tax are those "held by the owner, wholly or partially for use or sale in the ordinary course of a trade or business, or for the production of income," and "[a]ny tangible personal property required…”

Moncrief v. Curry Cnty. Assessor (Or. T.C. 2020). “210(2) (“manufactured structures assessed as personal property shall be shown on 5 The court’s references to the Oregon Revised Statutes (ORS) are to 2017. 6 “All personal property is to be ‘assessed for taxation each year at its situs as of the day and hour of assessment…”

Lauer v. Grant Cnty. Assessor (Or. T.C. 2020). “) To support his argument, Plaintiff relies on ORS 307.190, which states “All items of tangible personal property held by the owner, * * * for personal use, benefit or enjoyment, are exempt from taxation.”

Worldmark the Club v. Klamath Cnty. Asses., Tc-Md 050856b (or.tax 3-1-2011) (Or. T.C. 2011). “" Plaintiff's Complaint in the instant matter, filed September 28, 2005, indicates that the appeal involves "Omitted" property, and asserts that the order or notice "is in error because [the] [s]ubject property is not subject to tax under ORS 307.190 (1) and OAR 150-307.190 (2),…”

— Or. Rev. Stat. § 307.190(1)(c) — 1 case

Sideras v. Dep't of Revenue, 13 Or. Tax 310 (Or. T.C. 1995). “ORS 307.190. However, there are certain exceptions, one of which is “[floating homes or boathouses, as defined in ORS 830.”

— Or. Rev. Stat. § 307.190(2) — 2 cases

Bylund v. Dep't of Revenue, 7 Or. Tax 502 (Or. T.C. 1978). “Martin in the business of hauling logs, is subject to the personal property tax for the tax year 1976-1977, pursuant to ORS 307.190 and ÓRS 308.105, or is exempt from such tax within the provisions of ORS 481.”

— Or. Rev. Stat. § 307.190(2)(a) — 3 cases

Coos Cnty. Assessor v. Dep't of Revenue, 14 Or. Tax 282 (Or. T.C. 1998). “Accordingly, it is broader than the “personal use” exemption of ORS 307.190 and inore extensive than the veterans’ property tax exemption.”

— Or. Rev. Stat. § 307.190(2)(b) — 1 case

— Or. Rev. Stat. § 307.190(2)(c) — 1 case

Sherman v. Dep't of Revenue, 17 Or. Tax 132 (Or. T.C. 2003). “See ORS 307.190(2)(c). 1 Water rights are real property.”

— Or. Rev. Stat. § 307.190(2)(d) — 1 case

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