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Oregon Revised Statutes

Or. Rev. Stat. § 307.330 (2026)

Commercial facilities under construction

✓ current as of May 2026
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      307.330 Commercial facilities under construction. (1) Except for property centrally assessed by the Department of Revenue, each new building or structure or addition to an existing building or structure is exempt from taxation for each assessment year of not more than two consecutive years if the building, structure or addition:

      (a) Is in the process of construction on January 1;

      (b) Is not in use or occupancy on January 1;

      (c) Has not been in use or occupancy at any time prior to such January 1 date;

      (d) Is being constructed in furtherance of the production of income; and

      (e) Is, in the case of nonmanufacturing facilities, to be first used or occupied not less than one year from the time construction commences. Construction shall not be deemed to have commenced until after demolition, if any, is completed.

      (2) If the property otherwise qualifies for exemption under this section and ORS 307.340, the exemption shall likewise apply to any machinery or equipment located at the construction site which is or will be installed in or affixed to such building, structure or addition. [1959 c.246 §1; 1961 c.552 §1; 1971 c.284 §1; 1991 c.459 §55; 1997 c.541 §117]

Notes of Decisions
Cited in 28 cases, 1971–2019 · leading case: North Harbour Corp. v. Dep't of Revenue, 16 Or. Tax 91 (Or. T.C. 2002).
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North Harbour Corp. v. Dep't of Revenue, 16 Or. Tax 91 (Or. T.C. 2002). · cites it 46× “Plaintiff (taxpayer) appeals from a Decision of the Magistrate Division denying an application for exemption pursuant to ORS 307.330 1 for the 1999-2000 tax year.”
Bain v. Dep't of Revenue, 646 P.2d 12 (Or. 1982). · cites it 54× “The Oregon Department of Revenue ordered the cancellation of the tax on the ground that the hatchery is a "manufacturing" facility for the purpose of the tax exemption provided in ORS 307.330 and ORS 307.340. The Oregon Tax Court determined that Aqua-Foods is not entitled to the…”
Urban Off. & Parking Facilities v. Dep't of Revenue, 4 Or. Tax 523 (Or. T.C. 1971). · cites it 15× “VL 70-288, dated July 22, 1970, seeking exemption from property taxes imposed upon $300,000 of assessed value for the tax year 1970-1971, under the provisions of ORS 307.330 and 307.340. There is but one issue presented: Is the taxpayer required to file documentary proof with…”
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019). · cites it 2× “170 are generally similar to the widely applicable cancelation of assessment for construc- tion in process pursuant to ORS 307.330. 422 United Streetcar, LLC v.”
Portland Adventist Hosp. v. Dep't of Revenue, 8 Or. Tax 381 (Or. T.C. 1980). · cites it 3× “ORS 307.330, herein referred to as the "construction exemption,” provides that a building in the course of construction on January 1 of a given year is tax exempt for that year upon compliance with certain statutory conditions and upon the submission to the assessor of…”
Aero Air, Inc. v. Dep't of Revenue, 8 Or. Tax 461 (Or. T.C. 1980). · cites it 7× “VL 79-501 and VL 79-501A, dated August 23, 1979, and September 28,1979, respectively, denying cancellation of the plaintiff’s 1979-1980 real property tax assessment pursuant to ORS 307.330 (a statute creating exemption for some commercial facilities during the course of…”
Nat'l Metallurgical Corp. v. Dep't of Revenue, 577 P.2d 941 (Or. 1978). · cites it 4× “The stipulated facts show the plant manager was responsible for filing for the ORS 307.330 property exemption and that when he retained a local certified public accountant he thought that he delegated the duty to that accountant.”
Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010). “220 (exemption for certain property of nonprofit mutuals or cooperative telephone associations “shall not apply to any parcel of land or building owned by any such association, which land or building shall be assessed and apportioned by the [department] in accordance with…”
Multnomah Cnty. v. Dep't of Revenue, 13 Or. Tax 223 (Or. T.C. 1995). · cites it 5× “The controversy centers on the meaning of ORS 307.330, which grants a property tax exemption to commercial facilities under construction.”
Skyline Assembly of God v. Dep't of Revenue, 545 P.2d 879 (Or. 1976). “For example, ORS 307.330 allows an exemption for commercial facilities under construction upon the filing of proof that the property qualifies (ORS 307.”
Georgia-Pac. Corp. v. Dep't of Revenue, 504 P.2d 704 (Or. 1972). · cites it 3× “The applicable statute ORS 307.330, allowing a two-year tax exemption for commercial facilities under construction, states, in pertinent part: “307.”
Trendwest Resorts, Inc. v. Dep't of Revenue, 134 P.3d 932 (Or. 2006). · cites it 17× “In short, the statute does not establish a finely-tuned partnership between government and private enterprise, but a basic benefit with large and simple parameters.”
Show all 28 citing cases →
— Or. Rev. Stat. § 307.330(1) — 10 cases
North Harbour Corp. v. Dep't of Revenue, 16 Or. Tax 91 (Or. T.C. 2002). “Plaintiff (taxpayer) appeals from a Decision of the Magistrate Division denying an application for exemption pursuant to ORS 307.330 1 for the 1999-2000 tax year.”
Bain v. Dep't of Revenue, 646 P.2d 12 (Or. 1982). “The Oregon Department of Revenue ordered the cancellation of the tax on the ground that the hatchery is a "manufacturing" facility for the purpose of the tax exemption provided in ORS 307.330 and ORS 307.340. The Oregon Tax Court determined that Aqua-Foods is not entitled to the…”
Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010). “220 (exemption for certain property of nonprofit mutuals or cooperative telephone associations “shall not apply to any parcel of land or building owned by any such association, which land or building shall be assessed and apportioned by the [department] in accordance with…”
Trendwest Resorts, Inc. v. Dep't of Revenue, 134 P.3d 932 (Or. 2006). “In short, the statute does not establish a finely-tuned partnership between government and private enterprise, but a basic benefit with large and simple parameters.”
Nat'l Metallurgical Corp. v. Dep't of Revenue, 577 P.2d 941 (Or. 1978). “The stipulated facts show the plant manager was responsible for filing for the ORS 307.330 property exemption and that when he retained a local certified public accountant he thought that he delegated the duty to that accountant.”
— Or. Rev. Stat. § 307.330(1)(a) — 2 cases
Bain v. Dep't of Revenue, 646 P.2d 12 (Or. 1982). “The Oregon Department of Revenue ordered the cancellation of the tax on the ground that the hatchery is a "manufacturing" facility for the purpose of the tax exemption provided in ORS 307.330 and ORS 307.340. The Oregon Tax Court determined that Aqua-Foods is not entitled to the…”
Bain v. Dep't of Revenue Oregon Aqua-Foods, Inc., 9 Or. Tax 32 (Or. T.C. 1981).
— Or. Rev. Stat. § 307.330(1)(d) — 2 cases
North Harbour Corp. v. Dep't of Revenue, 16 Or. Tax 91 (Or. T.C. 2002). “Plaintiff (taxpayer) appeals from a Decision of the Magistrate Division denying an application for exemption pursuant to ORS 307.330 1 for the 1999-2000 tax year.”
Bain v. Dep't of Revenue, 646 P.2d 12 (Or. 1982). “The Oregon Department of Revenue ordered the cancellation of the tax on the ground that the hatchery is a "manufacturing" facility for the purpose of the tax exemption provided in ORS 307.330 and ORS 307.340. The Oregon Tax Court determined that Aqua-Foods is not entitled to the…”
— Or. Rev. Stat. § 307.330(1)(e) — 3 cases
Bain v. Dep't of Revenue, 646 P.2d 12 (Or. 1982). “The Oregon Department of Revenue ordered the cancellation of the tax on the ground that the hatchery is a "manufacturing" facility for the purpose of the tax exemption provided in ORS 307.330 and ORS 307.340. The Oregon Tax Court determined that Aqua-Foods is not entitled to the…”
North Harbour Corp. v. Dep't of Revenue, 16 Or. Tax 91 (Or. T.C. 2002). “Plaintiff (taxpayer) appeals from a Decision of the Magistrate Division denying an application for exemption pursuant to ORS 307.330 1 for the 1999-2000 tax year.”
Bain v. Dep't of Revenue Oregon Aqua-Foods, Inc., 9 Or. Tax 32 (Or. T.C. 1981).
— Or. Rev. Stat. § 307.330(l)(a) — 1 case
Bain v. Dep't of Revenue, 646 P.2d 12 (Or. 1982). “The Oregon Department of Revenue ordered the cancellation of the tax on the ground that the hatchery is a "manufacturing" facility for the purpose of the tax exemption provided in ORS 307.330 and ORS 307.340. The Oregon Tax Court determined that Aqua-Foods is not entitled to the…”
— Or. Rev. Stat. § 307.330(l)(b) — 1 case
Trendwest Resorts, Inc. v. Dep't of Revenue, 134 P.3d 932 (Or. 2006). “In short, the statute does not establish a finely-tuned partnership between government and private enterprise, but a basic benefit with large and simple parameters.”
— Or. Rev. Stat. § 307.330(l)(d) — 3 cases
North Harbour Corp. v. Dep't of Revenue, 16 Or. Tax 91 (Or. T.C. 2002). “Plaintiff (taxpayer) appeals from a Decision of the Magistrate Division denying an application for exemption pursuant to ORS 307.330 1 for the 1999-2000 tax year.”
Bain v. Dep't of Revenue, 646 P.2d 12 (Or. 1982). “The Oregon Department of Revenue ordered the cancellation of the tax on the ground that the hatchery is a "manufacturing" facility for the purpose of the tax exemption provided in ORS 307.330 and ORS 307.340. The Oregon Tax Court determined that Aqua-Foods is not entitled to the…”
Trendwest Resorts, Inc. v. Dep't of Revenue, 134 P.3d 932 (Or. 2006). “In short, the statute does not establish a finely-tuned partnership between government and private enterprise, but a basic benefit with large and simple parameters.”
— Or. Rev. Stat. § 307.330(l)(e) — 2 cases
Bain v. Dep't of Revenue, 646 P.2d 12 (Or. 1982). “The Oregon Department of Revenue ordered the cancellation of the tax on the ground that the hatchery is a "manufacturing" facility for the purpose of the tax exemption provided in ORS 307.330 and ORS 307.340. The Oregon Tax Court determined that Aqua-Foods is not entitled to the…”
Aero Air, Inc. v. Dep't of Revenue, 8 Or. Tax 461 (Or. T.C. 1980). “VL 79-501 and VL 79-501A, dated August 23, 1979, and September 28,1979, respectively, denying cancellation of the plaintiff’s 1979-1980 real property tax assessment pursuant to ORS 307.330 (a statute creating exemption for some commercial facilities during the course of…”
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