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Oregon Revised Statutes

Or. Rev. Stat. § 307.397 (2026)

Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations

✓ current as of May 2026
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      307.397 Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations. (1) The following items of real property machinery and equipment or tangible personal property are exempt from ad valorem property taxation:

      (a) Frost control systems used in agricultural or horticultural activities carried on by the farmer;

      (b) Trellises used for hops, beans or fruit or for other agricultural or horticultural purposes;

      (c) Hop harvesting equipment, including but not limited to hop pickers;

      (d) Oyster racks, trays, stakes and other in-water structures used to raise bivalve mollusks; or

      (e) Equipment used for the fresh shell egg industry that is directly related and reasonably necessary to produce, prepare, package and ship fresh shell eggs from the place of origin to market, whether bolted to the floor, wired or plumbed to interconnected equipment, including but not limited to grain bins, conveyors for transporting grain, grain grinding machinery, feed storage hoppers, cages, egg collection conveyors and equipment for washing, drying, candling, grading, packaging and shipping fresh shell eggs.

      (2) A real property building, structure or improvement is exempt from ad valorem property taxation if it:

      (a) Is used primarily to grow plants for agricultural or horticultural production;

      (b) Is covered with polyethylene, fiberglass, corrugated polycarbonate acrylic or any other transparent or translucent material designed primarily to allow passage of solar heat and light; and

      (c) Does not have a permanent heat source other than radiant heating provided by direct sunlight. [2001 c.753 §16; 2009 c.776 §11]

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2013–2023 · leading case: AKS LLC v. Dept. of Rev., 23 Or. Tax 300 (Or. T.C. 2019).
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AKS LLC v. Dept. of Rev., 23 Or. Tax 300 (Or. T.C. 2019). “13 This statutory exemption now resides in ORS 307.397 (2017). 310 AKS LLC v. Dept. of Rev.”
Farmers Direct, Inc. Dept. of Rev. (Or. T.C. 2023). · cites it 2× “394(2) (exempting certain tools, machinery, and equipment used in animal husbandry or agricultural or horticultural activities); ORS 307.397 (exempting what was previously contained in ORS 307.”
Pollock & Sons, Inc. v. Umatilla Cnty. Assessor (Or. T.C. 2013). · cites it 2× “]” See ORS 307.397(1)(e). II. ANALYSIS The question before the court is whether the subject property is entitled to property tax exemption for the 2012-13 tax year under ORS 307.”
— Or. Rev. Stat. § 307.397(1)(e) — 1 case
Pollock & Sons, Inc. v. Umatilla Cnty. Assessor (Or. T.C. 2013). “]” See ORS 307.397(1)(e). II. ANALYSIS The question before the court is whether the subject property is entitled to property tax exemption for the 2012-13 tax year under ORS 307.”
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