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Oregon Revised Statutes

Or. Rev. Stat. § 307.485 (2026)

Exemption

✓ current as of May 2026
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      307.485 Exemption. Subject to ORS 307.490 and 307.495, there shall be exempt from taxation the assessed value of all real and personal property of eligible agricultural workforce housing, an eligible child care facility or an eligible farm labor camp. [1973 c.382 §2; 1991 c.459 §61; 1995 c.278 §34; 1997 c.541 §125; 2015 c.34 §2]