Oregon Revised Statutes

Or. Rev. Stat. § 307.547 (2026)

Determination of eligibility; notice to county assessor

✓ current as of May 2026

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307.547 Determination of eligibility; notice to county assessor. (1) Within 30 days of the filing of an application under ORS 307.545, the governing body shall determine whether the applicant qualifies for the exemption granted under ORS 307.540 to 307.548.

(2)(a) If the governing body determines that the applicant qualifies, the governing body shall certify to the assessor of the county where the real property is located, as set forth in ORS 307.512, that all or a portion of the property is exempt from taxation under the levy of the certifying governing body.

(b) Notwithstanding paragraph (a) of this subsection, the governing body may send the certification required under this subsection on or before the deadline specified in ORS 307.512, or as promptly as practicable after making the determination under subsection (1) of this section, whichever is later.

(3) Upon receipt of certification sent pursuant to subsection (2) of this section, the county assessor shall exempt the property from taxation to the extent certified by the governing body. [1985 c.660 §5; 2013 c.193 §8; 2015 c.310 §10]

Note: See first note under 307.540.

Notes of Decisions

Cited in 3 cases, 2011–2015 · 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 4× “*Page 3 The relevant statute is ORS 307.547 as follows: "(1) Within 30 days of the filing of an application under ORS 307.”

Portland Comm. v. Multnomah Cnty. Assr., Tc-Md 091615c (or.tax 2-9-2011) (Or. T.C. 2011). · cites it 3× “ORS 307.547(1) requires the governing body (City of Portland) to make a determination of qualification "[w]ithin 30 days of the filing of an application under ORS 307.”

Reach B49 Partners Ltd. P'ship v. Multnomah Cnty. Assessor (Or. T.C. 2015). “) In addition, the Motion stated that the “exemption percentage is determined not by the Assessor, but by the City of Portland, which is the ‘governing body’ for purposes of ORS 307.547. * * * As such, the Assessor is not the proper Defendant in this action.”

— Or. Rev. Stat. § 307.547(1) — 2 cases

Portland Comm. v. Multnomah Cnty. Assr., Tc-Md 091615c (or.tax 2-9-2011) (Or. T.C. 2011). “ORS 307.547(1) requires the governing body (City of Portland) to make a determination of qualification "[w]ithin 30 days of the filing of an application under ORS 307.”

Portland Reinv. v. Multnomah Cnty., Tc-Md 091616c (or.tax 2-18-2011) (Or. T.C. 2011). “*Page 3 The relevant statute is ORS 307.547 as follows: "(1) Within 30 days of the filing of an application under ORS 307.”

— Or. Rev. Stat. § 307.547(2) — 1 case

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