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Oregon Revised Statutes

Or. Rev. Stat. § 308.149 (2026)

Definitions for ORS 308.149 to 308.166

✓ current as of May 2026
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      308.149 Definitions for ORS 308.149 to 308.166. As used in ORS 308.149 to 308.166:

      (1) “Area” means:

      (a) The county in which property, the maximum assessed value of which is being adjusted, is located, including the area of any city located within the county that has adopted an ordinance or resolution pursuant to ORS 308.151;

      (b) The city in which property, the maximum assessed value of which is being adjusted, is located, if the city has adopted an ordinance or resolution pursuant to ORS 308.151; or

      (c) This state, if the property for which the maximum assessed value is being adjusted is property that is centrally assessed under ORS 308.505 to 308.674.

      (2)(a) “Average maximum assessed value” means the value determined by dividing the total maximum assessed value of all property in the same area in the same property class by the total number of properties in the same area in the same property class.

      (b) In making the calculation described under this subsection, the following property is not taken into account:

      (A) New property or new improvements to property;

      (B) Property that is partitioned or subdivided;

      (C) Property that is rezoned and used consistently with the rezoning;

      (D) Property that is added to the assessment and tax roll as omitted property; or

      (E) Property that is disqualified from exemption, partial exemption or special assessment.

      (c) Paragraph (b)(B), (C), (D) and (E) of this subsection does not apply to the calculation of average maximum assessed value in the case of property centrally assessed under ORS 308.505 to 308.674.

      (3)(a) “Average real market value” means the value determined by dividing the total real market value of all property in the same area in the same property class by the total number of properties in the same area in the same property class.

      (b) In making the calculation described under this subsection, the following property is not taken into account:

      (A) New property or new improvements to property;

      (B) Property that is partitioned or subdivided;

      (C) Property that is rezoned and used consistently with the rezoning;

      (D) Property that is added to the assessment and tax roll as omitted property; or

      (E) Property that is disqualified from exemption, partial exemption or special assessment.

      (c) Paragraph (b)(B), (C), (D) and (E) of this subsection does not apply to the calculation of average real market value in the case of property centrally assessed under ORS 308.505 to 308.674.

      (4) “Lot line adjustment” means any addition to the square footage of the land for a real property tax account and a corresponding subtraction of square footage of the land from a contiguous real property tax account.

      (5)(a) “Minor construction” means additions of real property improvements, the real market value of which does not exceed $18,200 in any assessment year or $45,000 for cumulative additions made over five assessment years.

      (b) For each assessment year beginning on or after January 1, 2025, the Department of Revenue shall adjust the dollar amounts in paragraph (a) of this subsection by the percentage increase, if any, in the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor, since the assessment year beginning on January 1, 2024.

      (6)(a) “New property or new improvements” means changes in the value of property as the result of:

      (A) New construction, reconstruction, major additions, remodeling, renovation or rehabilitation of property;

      (B) The siting, installation or rehabilitation of manufactured structures or floating homes; or

      (C) The addition of machinery, fixtures, furnishings, equipment or other taxable real or personal property to the property tax account.

      (b) “New property or new improvements” does not include changes in the value of the property as the result of:

      (A) General ongoing maintenance and repair; or

      (B) Minor construction.

      (c) “New property or new improvements” includes taxable property that on January 1 of the assessment year is located in a different tax code area than on January 1 of the preceding assessment year.

      (7) “Property class” means the classification of property adopted by the Department of Revenue by rule pursuant to ORS 308.215, except that in the case of property assessed under ORS 308.505 to 308.674, “property class” means the total of all property set forth in the assessment roll prepared under ORS 308.540. [1997 c.541 §9; 1999 c.579 §20; 2012 c.30 §2; 2017 c.414 §3; 2023 c.432 §1]

Notes of Decisions
Cited in 54 cases (13 in the last 5 years), 2000–2025 · leading case: Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016).
Sort: Relevance Newest Treatment
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). · cites it 16× “This court has already held that in the case of property existing and assessable, but unassessed, only property added in the prior assessment year is “new prop- erty” for purposes of applying ORS 308.149 and ORS 308.153 in preparation of a roll for any assessment year that will…”
Douglas Cnty. Assessor v. Crawford, 21 Or. Tax 6 (Or. T.C. 2012). · cites it 5× “The term “new property or new improvements” is defined in ORS 308.149(5)(a), which, in relevant part pro- vides that the term means “changes in the value of prop- erty as the result of * * * [n]ew construction, reconstruction; major additions, remodeling, renovation or…”
Hoxie v. Dep't of Revenue, 15 Or. Tax 322 (Or. T.C. 2001). · cites it 3× “153, it is necessary to consider the definitions contained in ORS 308.149. Specifically, ORS 308.149(5)(a) states, in part: “ ‘New property or new improvements’ means changes in the value of property as the result of: *326 “(A) New construction, reconstruction, major additions,…”
Tesoro Logistics Nw. Pipeline LLC I v. Dept. of Rev., 24 Or. Tax 439 (Or. T.C. 2021). · cites it 10× “See DISH Network, 364 Or at 271 (“new property” for purposes of ORS 308.149 “includes addi- tions to the accounts of businesses on the central assess- ment roll”).”
Kain/Waller v. Myers, 93 P.3d 62 (Or. 2004). “Unless the property is subject to maximum *43 assessed value adjustment under ORS 308.149 to 308.166, the property shall be assessed at the property’s assessed value determined under ORS 308.”
Kaady v. Dep't of Revenue, 15 Or. Tax 124 (Or. T.C. 2000). “Unless the property is subject to maximum assessed value adjustment under ORS 308.149 to 308.166, the property shall be assessed at the property’s assessed value determined under ORS 308.”
Comcast Corp. IV v. Dept. of Rev. (TC 4909), 22 Or. Tax 442 (Or. T.C. 2017). · cites it 6× “See also ORS 308.149 454 Comcast Corp. IV v. Dept.”
Strom v. Dep't of Revenue, 15 Or. Tax 309 (Or. T.C. 2001). · cites it 2× “The legislature has adopted definitions in ORS 308.149, which state, in part: “(5)(a) “New property or new improvements’ means changes in the value of property as the result of: *312 “(A) New construction, reconstruction, major additions, remodeling, renovation or rehabilitation…”
Linstrom v. Dept. of Rev., 24 Or. Tax 223 (Or. T.C. 2020). “However, the addition of the fence did not affect the MAV because the County considered the fence to be “minor construction” under ORS 308.149. 246 Linstrom v. Dept. of Rev.”
AKS LLC v. Dept. of Rev., 23 Or. Tax 300 (Or. T.C. 2019). ““New property” is defined as “changes in the value of property as the result of * * * [n]ew construction, reconstruction, major additions, remodeling, renovation or rehabilitation of property”; the “addition of * * * taxable real or personal property to the property tax…”
23rd & Flanders LLC v. Multnomah Cnty. Assessor, 17 Or. Tax 438 (Or. T.C. 2003). · cites it 2× “During the case management *442 conference Plaintiff argued the assessor erred in determining that the cleanup constituted a change in the property of the type contemplated by ORS 308.149(5) and ORS 308.153 and that the assessor incorrectly applied the law.”
Dunne v. Dept. of Rev. (Or. T.C. 2024). · cites it 13× “See ORS 308.149(1)-(3). Application of the ratio thus causes the MAV of property being added under an exception to roughly reflect any discount below RMV enjoyed by similar property in the same county.”
Show all 54 citing cases →
— Or. Rev. Stat. § 308.149(1) — 2 cases
Dunne v. Dept. of Rev. (Or. T.C. 2024). “See ORS 308.149(1)-(3). Application of the ratio thus causes the MAV of property being added under an exception to roughly reflect any discount below RMV enjoyed by similar property in the same county.”
Roberge v. Hood River Cnty. Assessor, Tc-Md 100030b (or.tax 3-29-2011) (Or. T.C. 2011).
— Or. Rev. Stat. § 308.149(3)(a) — 1 case
Naidj v. Washington Cnty. Assessor, Tc-Md 091268d (or.tax 9-13-2010) (Or. T.C. 2010).
— Or. Rev. Stat. § 308.149(3)(c) — 1 case
Comcast Corp. IV v. Dept. of Rev. (TC 4909), 22 Or. Tax 442 (Or. T.C. 2017). “See also ORS 308.149 454 Comcast Corp. IV v. Dept.”
— Or. Rev. Stat. § 308.149(4) — 2 cases
Force v. Jackson Cnty. Assessor (Or. T.C. 2016).
Cent. Oregon LandWatch v. Deschutes Cnty., 514 P.3d 1201 (Or. Ct. App. 2022).
— Or. Rev. Stat. § 308.149(5) — 18 cases
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). “This court has already held that in the case of property existing and assessable, but unassessed, only property added in the prior assessment year is “new prop- erty” for purposes of applying ORS 308.149 and ORS 308.153 in preparation of a roll for any assessment year that will…”
Comcast Corp. IV v. Dept. of Rev. (TC 4909), 22 Or. Tax 442 (Or. T.C. 2017). “See also ORS 308.149 454 Comcast Corp. IV v. Dept.”
Tesoro Logistics Nw. Pipeline LLC I v. Dept. of Rev., 24 Or. Tax 439 (Or. T.C. 2021). “See DISH Network, 364 Or at 271 (“new property” for purposes of ORS 308.149 “includes addi- tions to the accounts of businesses on the central assess- ment roll”).”
23rd & Flanders LLC v. Multnomah Cnty. Assessor, 17 Or. Tax 438 (Or. T.C. 2003). “During the case management *442 conference Plaintiff argued the assessor erred in determining that the cleanup constituted a change in the property of the type contemplated by ORS 308.149(5) and ORS 308.153 and that the assessor incorrectly applied the law.”
MacRitchie v. Clackamas Cnty. Assessor (Or. T.C. 2016).
— Or. Rev. Stat. § 308.149(5)(a) — 14 cases
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). “This court has already held that in the case of property existing and assessable, but unassessed, only property added in the prior assessment year is “new prop- erty” for purposes of applying ORS 308.149 and ORS 308.153 in preparation of a roll for any assessment year that will…”
Hoxie v. Dep't of Revenue, 15 Or. Tax 322 (Or. T.C. 2001). “153, it is necessary to consider the definitions contained in ORS 308.149. Specifically, ORS 308.149(5)(a) states, in part: “ ‘New property or new improvements’ means changes in the value of property as the result of: *326 “(A) New construction, reconstruction, major additions,…”
Douglas Cnty. Assessor v. Crawford, 21 Or. Tax 6 (Or. T.C. 2012). “The term “new property or new improvements” is defined in ORS 308.149(5)(a), which, in relevant part pro- vides that the term means “changes in the value of prop- erty as the result of * * * [n]ew construction, reconstruction; major additions, remodeling, renovation or…”
23rd & Flanders LLC v. Multnomah Cnty. Assessor, 17 Or. Tax 438 (Or. T.C. 2003). “During the case management *442 conference Plaintiff argued the assessor erred in determining that the cleanup constituted a change in the property of the type contemplated by ORS 308.149(5) and ORS 308.153 and that the assessor incorrectly applied the law.”
Walker v. Deschutes Cnty. Assessor (Or. T.C. 2013).
— Or. Rev. Stat. § 308.149(5)(a)(A) — 1 case
Banducci v. Douglas Cnty. Assessor, Tc-Md 090069c (or.tax 9-23-2010) (Or. T.C. 2010).
— Or. Rev. Stat. § 308.149(5)(a)(C) — 1 case
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). “This court has already held that in the case of property existing and assessable, but unassessed, only property added in the prior assessment year is “new prop- erty” for purposes of applying ORS 308.149 and ORS 308.153 in preparation of a roll for any assessment year that will…”
— Or. Rev. Stat. § 308.149(5)(b) — 7 cases
Medellin v. Multnomah Cnty. Assessor (Or. T.C. 2014).
Murray v. Wasco Cnty. Assessor, Tc-Md 100295d (or.tax 2-22-2011) (Or. T.C. 2011).
Crawford v. Douglas Cnty. Assessor (Or. T.C. 2012).
Stout Living Trust v. Lane Cnty. Assessor (Or. T.C. 2012).
VanDerveer v. Wasco Cnty. Assessor (Or. T.C. 2011).
— Or. Rev. Stat. § 308.149(5)(b)(A) — 2 cases
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). “This court has already held that in the case of property existing and assessable, but unassessed, only property added in the prior assessment year is “new prop- erty” for purposes of applying ORS 308.149 and ORS 308.153 in preparation of a roll for any assessment year that will…”
Mayer v. Multnomah Cnty. Assessor (Or. T.C. 2012).
— Or. Rev. Stat. § 308.149(5)(b)(B) — 1 case
Crawford v. Douglas Cnty. Assessor (Or. T.C. 2012).
— Or. Rev. Stat. § 308.149(5)(c) — 2 cases
Douglas Cnty. Assessor v. Crawford, 21 Or. Tax 6 (Or. T.C. 2012). “The term “new property or new improvements” is defined in ORS 308.149(5)(a), which, in relevant part pro- vides that the term means “changes in the value of prop- erty as the result of * * * [n]ew construction, reconstruction; major additions, remodeling, renovation or…”
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). “This court has already held that in the case of property existing and assessable, but unassessed, only property added in the prior assessment year is “new prop- erty” for purposes of applying ORS 308.149 and ORS 308.153 in preparation of a roll for any assessment year that will…”
— Or. Rev. Stat. § 308.149(6) — 17 cases
Douglas Cnty. Assessor v. Crawford, 21 Or. Tax 6 (Or. T.C. 2012). “The term “new property or new improvements” is defined in ORS 308.149(5)(a), which, in relevant part pro- vides that the term means “changes in the value of prop- erty as the result of * * * [n]ew construction, reconstruction; major additions, remodeling, renovation or…”
Hoxie v. Dep't of Revenue, 15 Or. Tax 322 (Or. T.C. 2001). “153, it is necessary to consider the definitions contained in ORS 308.149. Specifically, ORS 308.149(5)(a) states, in part: “ ‘New property or new improvements’ means changes in the value of property as the result of: *326 “(A) New construction, reconstruction, major additions,…”
Tesoro Logistics Nw. Pipeline LLC I v. Dept. of Rev., 24 Or. Tax 439 (Or. T.C. 2021). “See DISH Network, 364 Or at 271 (“new property” for purposes of ORS 308.149 “includes addi- tions to the accounts of businesses on the central assess- ment roll”).”
Dunne v. Dept. of Rev. (Or. T.C. 2024). “See ORS 308.149(1)-(3). Application of the ratio thus causes the MAV of property being added under an exception to roughly reflect any discount below RMV enjoyed by similar property in the same county.”
Tesoro Logistics Nw. Pipeline LLC II v. Dept. of Rev., 24 Or. Tax 454 (Or. T.C. 2021).
— Or. Rev. Stat. § 308.149(6)(a) — 7 cases
Tesoro Logistics Nw. Pipeline LLC I v. Dept. of Rev., 24 Or. Tax 439 (Or. T.C. 2021). “See DISH Network, 364 Or at 271 (“new property” for purposes of ORS 308.149 “includes addi- tions to the accounts of businesses on the central assess- ment roll”).”
Hager v. Washington Cnty. Assessor (Or. T.C. 2019).
Rankin v. Multnomah Cnty. Assessor (Or. T.C. 2019).
MW 2000 Wilson, LLC v. Multnomah Cnty. Assessor (Or. T.C. 2021).
Dunne v. Dept. of Rev. (Or. T.C. 2024). “See ORS 308.149(1)-(3). Application of the ratio thus causes the MAV of property being added under an exception to roughly reflect any discount below RMV enjoyed by similar property in the same county.”
— Or. Rev. Stat. § 308.149(6)(a)(A) — 10 cases
AKS LLC v. Dept. of Rev., 23 Or. Tax 300 (Or. T.C. 2019). ““New property” is defined as “changes in the value of property as the result of * * * [n]ew construction, reconstruction, major additions, remodeling, renovation or rehabilitation of property”; the “addition of * * * taxable real or personal property to the property tax…”
MacRitchie v. Clackamas Cnty. Assessor (Or. T.C. 2016).
Bence Living Trust v. Washington Cnty. Assessor (Or. T.C. 2018).
Rankin v. Multnomah Cnty. Assessor (Or. T.C. 2019).
Greenberg v. Multnomah Cnty. Assessor (Or. T.C. 2020).
— Or. Rev. Stat. § 308.149(6)(a)(B) — 1 case
MW 2000 Wilson, LLC v. Multnomah Cnty. Assessor (Or. T.C. 2021).
— Or. Rev. Stat. § 308.149(6)(a)(C) — 2 cases
Tesoro Logistics Nw. Pipeline LLC I v. Dept. of Rev., 24 Or. Tax 439 (Or. T.C. 2021). “See DISH Network, 364 Or at 271 (“new property” for purposes of ORS 308.149 “includes addi- tions to the accounts of businesses on the central assess- ment roll”).”
Tesoro Logistics Nw. Pipeline LLC II v. Dept. of Rev., 24 Or. Tax 454 (Or. T.C. 2021).
— Or. Rev. Stat. § 308.149(6)(b) — 8 cases
MacRitchie v. Clackamas Cnty. Assessor (Or. T.C. 2016).
Bence Living Trust v. Washington Cnty. Assessor (Or. T.C. 2018).
Greenberg v. Multnomah Cnty. Assessor (Or. T.C. 2020).
Snyder v. Multnomah Cnty. Assessor (Or. T.C. 2021).
Dunne-Bjornsen v. Douglas Cnty. Assessor (Or. T.C. 2022).
— Or. Rev. Stat. § 308.149(6)(b)(B) — 1 case
Rankin v. Multnomah Cnty. Assessor (Or. T.C. 2019).
— Or. Rev. Stat. § 308.149(7) — 1 case
Columbia River Gorge Resort LLC v. Wasco Cnty. Assessor (Or. T.C. 2016).
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