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Oregon Revised Statutes

Or. Rev. Stat. § 307.545 (2026)

Application for exemption

✓ current as of May 2026
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      307.545 Application for exemption. (1) A corporation seeking the exemption granted under ORS 307.540 to 307.548 must file an application for exemption with the governing body for each assessment year the corporation wants the exemption. The application must be filed on or before March 1 of the assessment year for which the exemption is sought, except that when the property designated is acquired after March 1 and before July 1, the application for that year must be filed within 30 days after the date of acquisition.

      (2) The application must include the following information, as applicable:

      (a) A description of the property for which the exemption is requested;

      (b) A description of the charitable purpose of the project and whether all or a portion of the property is being used for that purpose;

      (c) A certification of income levels of low income occupants;

      (d) A description of how the tax exemption will benefit project residents;

      (e) A description of the development of the property if the property is being held for future low income housing development;

      (f) A declaration that the corporation has been granted exemption from income taxation under section 501(a) of the Internal Revenue Code as an organization described in section 501(c)(3) or 501(c)(4) of the Internal Revenue Code; and

      (g) A description of how the corporation and the property, respectively, meet any additional criteria adopted by the governing body pursuant to ORS 307.541 (2).

      (3) The applicant shall verify the information in the application by oath or affirmation. [1985 c.660 §4; 1987 c.756 §15; 1993 c.108 §2; 1993 c.270 §25; 1997 c.541 §§133,133a; 2013 c.193 §7; 2015 c.310 §9]

 

      Note: See first note under 307.540.

Notes of Decisions
Cited in 2 cases, 2011–2011 · leading case: Portland Reinv. v. Multnomah Cnty., Tc-Md 091616c (or.tax 2-18-2011) (Or. T.C. 2011).
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Portland Reinv. v. Multnomah Cnty., Tc-Md 091616c (or.tax 2-18-2011) (Or. T.C. 2011). · cites it 5× “Under ORS 307.545, the corporation seeking exemption must make application on an annual basis.”
Portland Comm. v. Multnomah Cnty. Assr., Tc-Md 091615c (or.tax 2-9-2011) (Or. T.C. 2011). · cites it 3× “ORS 307.545 requires qualifying corporations to "file an application for exemption with the governing body for each assessment year * * * on or before April 1 of the assessment year for which the exemption is sought * * *.”
— Or. Rev. Stat. § 307.545(1) — 2 cases
Portland Reinv. v. Multnomah Cnty., Tc-Md 091616c (or.tax 2-18-2011) (Or. T.C. 2011). “Under ORS 307.545, the corporation seeking exemption must make application on an annual basis.”
Portland Comm. v. Multnomah Cnty. Assr., Tc-Md 091615c (or.tax 2-9-2011) (Or. T.C. 2011). “ORS 307.545 requires qualifying corporations to "file an application for exemption with the governing body for each assessment year * * * on or before April 1 of the assessment year for which the exemption is sought * * *.”
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