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Oregon Revised Statutes

Or. Rev. Stat. § 308.153 (2026)

New property and new improvements to property

✓ current as of May 2026
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      308.153 New property and new improvements to property. (1) If new property is added to the assessment roll or improvements are made to property as of January 1 of the assessment year, the maximum assessed value of the property is the sum of:

      (a) The maximum assessed value determined under ORS 308.146; and

      (b) The product of the value of the new property or new improvements determined under subsection (2)(a) of this section multiplied by the ratio, not greater than 1.00, of the average maximum assessed value over the average real market value for the assessment year.

      (2)(a) The value of new property or new improvements equals the real market value of the new property or new improvements reduced (but not below zero) by the real market value of retirements from the property tax account.

      (b) If the maximum assessed value of property is adjusted for fire or act of God or for demolition or removal of a building under ORS 308.146, the reduction in real market value due to fire or act of God or demolition or removal of the building may not be considered to be a retirement under this subsection.

      (3)(a) For purposes of this section, property shall be considered new property, or new improvements to property, for a tax year if the property:

      (A) Constituted an integral part of the land or improvements on the assessment date or the date of a site inspection by the assessor for appraisal purposes for any prior tax year;

      (B) Has been continuously in existence since the prior tax year; and

      (C) Was not included in the assessment of the land or improvements for any prior tax year.

      (b) The following is evidence that the property was not included in the assessment of the land or improvements for a prior tax year:

      (A) There is no express reference to the property in the records of the assessor; and

      (B) The assessor’s valuation of the land or improvements of which the property is an integral part increases as a result of inclusion of the property in the assessment.

      (4) The property’s assessed value for the year equals the lesser of:

      (a) The property’s maximum assessed value; or

      (b) The property’s real market value. [1997 c.541 §11; 1999 c.1003 §4; 2001 c.509 §9; 2007 c.516 §2; 2015 c.97 §2; 2015 c.480 §2]

Notes of Decisions
Cited in 61 cases (15 in the last 5 years), 2001–2025 · leading case: Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016).
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Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). · cites it 17× “See ORS 308.153 (1)(b), (2)(a). The current year’s MAV is equal to the addition of the previously existing property (with a MAV subject to the 3% Limit) and the newly existing property (with a MAV newly established for it).”
Hoxie v. Dep't of Revenue, 15 Or. Tax 322 (Or. T.C. 2001). · cites it 4× “ORS 308.153 1 provides the method for computing a new MAV where there are new improvements to property.”
Salisbury v. Dept. of Rev., 24 Or. Tax 497 (Or. T.C. 2021). · cites it 2× “If physical aspects of the property change, various laws require the assessor to take specific actions related to value, including determining the real market value and maximum assessed value of “new improvements” (see ORS 308.153) and reducing values for destroyed or damaged…”
Chart Dev. Corp. v. Dep't of Revenue, 17 Or. Tax 170 (Or. T.C. 2003). · cites it 4× “8 The constitutional provision on retired property contained in Article XI, section ll(10)(b) finds statutory expression in ORS 308.153(2) (1999) and, for the interim period in Oregon Laws 1997, chapter 541, section 12.”
Gall v. Dep't of Revenue, 17 Or. Tax 268 (Or. T.C. 2003). “1 ORS 308.153(3) specified the “lesser of MAV or RMV” rule.”
Tesoro Logistics Nw. Pipeline LLC I v. Dept. of Rev., 24 Or. Tax 439 (Or. T.C. 2021). · cites it 6× “Cite as 24 OTR 439 (2021) 447 unit of property is “new,” its MAV is set under the provi- sions governing new property or new improvements in ORS 308.153. Under ORS 308.153(2)(a), that RMV is reduced by the RMV of any “retirements.”
Comcast Corp. IV v. Dept. of Rev. (TC 4909), 22 Or. Tax 442 (Or. T.C. 2017). · cites it 5× “146, plus an adjustment for new property pursuant to ORS 308.153 and OAR 150- 308-149(5).7 ORS 308.”
Douglas Cnty. Assessor v. Crawford, 21 Or. Tax 6 (Or. T.C. 2012). “149(6) is confirmed by ORS 308.153, which, in relevant part, provides, “If new property is added to the assessment roll or improvements are made to property as of January 1 of the assessment year, the maximum assessed value of the property shall be * * *.”
Dunne v. Dept. of Rev. (Or. T.C. 2024). · cites it 55× “216, then the improvements were “previously * * * assessed,” and the assessor could not treat them as “new” for the current-year roll under ORS 308.153. b. If “the assessor has chosen not to attempt retroactive assessment to a prior tax roll,” then the improvements remained new,…”
AKS LLC v. Dept. of Rev., 23 Or. Tax 300 (Or. T.C. 2019). “See ORS 308.153(1). Example 1: New MAV After an Addition; No Adju- dication.”
23rd & Flanders LLC v. Multnomah Cnty. Assessor, 17 Or. Tax 438 (Or. T.C. 2003). · cites it 4× “MOCSXa) 1 and, pursuant to ORS 308.153, it redetermined the maximum assessed and assessed values as if the *440 property were new property or new improvements to property.”
Betz Evans Assocs. v. Dept. of Rev., 21 Or. Tax 461 (Or. T.C. 2014). “ORS 308.153. The RMV of property in a given tax year is a ques- tion of fact.”
Show all 61 citing cases →
— Or. Rev. Stat. § 308.153(1) — 24 cases
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). “See ORS 308.153 (1)(b), (2)(a). The current year’s MAV is equal to the addition of the previously existing property (with a MAV subject to the 3% Limit) and the newly existing property (with a MAV newly established for it).”
AKS LLC v. Dept. of Rev., 23 Or. Tax 300 (Or. T.C. 2019). “See ORS 308.153(1). Example 1: New MAV After an Addition; No Adju- dication.”
Comcast Corp. IV v. Dept. of Rev. (TC 4909), 22 Or. Tax 442 (Or. T.C. 2017). “146, plus an adjustment for new property pursuant to ORS 308.153 and OAR 150- 308-149(5).7 ORS 308.”
Tesoro Logistics Nw. Pipeline LLC I v. Dept. of Rev., 24 Or. Tax 439 (Or. T.C. 2021). “Cite as 24 OTR 439 (2021) 447 unit of property is “new,” its MAV is set under the provi- sions governing new property or new improvements in ORS 308.153. Under ORS 308.153(2)(a), that RMV is reduced by the RMV of any “retirements.”
Henle v. Clackamas Cnty. Assessor (Or. T.C. 2023).
— Or. Rev. Stat. § 308.153(1)(a) — 4 cases
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). “See ORS 308.153 (1)(b), (2)(a). The current year’s MAV is equal to the addition of the previously existing property (with a MAV subject to the 3% Limit) and the newly existing property (with a MAV newly established for it).”
Kaufman v. Dep't of Revenue, Tc 4932 (or.tax 7-27-2010) (Or. T.C. 2010).
Wall v. Multnomah Cnty. Assessor (Or. T.C. 2018).
Dunne v. Dept. of Rev. (Or. T.C. 2024). “216, then the improvements were “previously * * * assessed,” and the assessor could not treat them as “new” for the current-year roll under ORS 308.153. b. If “the assessor has chosen not to attempt retroactive assessment to a prior tax roll,” then the improvements remained new,…”
— Or. Rev. Stat. § 308.153(1)(b) — 19 cases
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). “See ORS 308.153 (1)(b), (2)(a). The current year’s MAV is equal to the addition of the previously existing property (with a MAV subject to the 3% Limit) and the newly existing property (with a MAV newly established for it).”
Tesoro Logistics Nw. Pipeline LLC I v. Dept. of Rev., 24 Or. Tax 439 (Or. T.C. 2021). “Cite as 24 OTR 439 (2021) 447 unit of property is “new,” its MAV is set under the provi- sions governing new property or new improvements in ORS 308.153. Under ORS 308.153(2)(a), that RMV is reduced by the RMV of any “retirements.”
Comcast Corp. IV v. Dept. of Rev. (TC 4909), 22 Or. Tax 442 (Or. T.C. 2017). “146, plus an adjustment for new property pursuant to ORS 308.153 and OAR 150- 308-149(5).7 ORS 308.”
Kaufman v. Dep't of Revenue, Tc 4932 (or.tax 7-27-2010) (Or. T.C. 2010).
Mayer v. Multnomah Cnty. Assessor (Or. T.C. 2012).
— Or. Rev. Stat. § 308.153(2) — 2 cases
Chart Dev. Corp. v. Dep't of Revenue, 17 Or. Tax 170 (Or. T.C. 2003). “8 The constitutional provision on retired property contained in Article XI, section ll(10)(b) finds statutory expression in ORS 308.153(2) (1999) and, for the interim period in Oregon Laws 1997, chapter 541, section 12.”
Hoxie v. Dep't of Revenue, 15 Or. Tax 322 (Or. T.C. 2001). “ORS 308.153 1 provides the method for computing a new MAV where there are new improvements to property.”
— Or. Rev. Stat. § 308.153(2)(a) — 21 cases
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). “See ORS 308.153 (1)(b), (2)(a). The current year’s MAV is equal to the addition of the previously existing property (with a MAV subject to the 3% Limit) and the newly existing property (with a MAV newly established for it).”
Comcast Corp. IV v. Dept. of Rev. (TC 4909), 22 Or. Tax 442 (Or. T.C. 2017). “146, plus an adjustment for new property pursuant to ORS 308.153 and OAR 150- 308-149(5).7 ORS 308.”
Tesoro Logistics Nw. Pipeline LLC I v. Dept. of Rev., 24 Or. Tax 439 (Or. T.C. 2021). “Cite as 24 OTR 439 (2021) 447 unit of property is “new,” its MAV is set under the provi- sions governing new property or new improvements in ORS 308.153. Under ORS 308.153(2)(a), that RMV is reduced by the RMV of any “retirements.”
Dunne-Bjornsen v. Douglas Cnty. Assessor (Or. T.C. 2022).
Walker v. Deschutes Cnty. Assessor (Or. T.C. 2013).
— Or. Rev. Stat. § 308.153(3) — 11 cases
Gall v. Dep't of Revenue, 17 Or. Tax 268 (Or. T.C. 2003). “1 ORS 308.153(3) specified the “lesser of MAV or RMV” rule.”
Dunne v. Dept. of Rev. (Or. T.C. 2024). “216, then the improvements were “previously * * * assessed,” and the assessor could not treat them as “new” for the current-year roll under ORS 308.153. b. If “the assessor has chosen not to attempt retroactive assessment to a prior tax roll,” then the improvements remained new,…”
Brown v. Lincoln Cnty. Assessor (Or. T.C. 2025).
Dunne-Bjornsen v. Douglas Cnty. Assessor (Or. T.C. 2022).
Bence Living Trust v. Washington Cnty. Assessor (Or. T.C. 2018).
— Or. Rev. Stat. § 308.153(3)(a) — 1 case
Dunne v. Dept. of Rev. (Or. T.C. 2024). “216, then the improvements were “previously * * * assessed,” and the assessor could not treat them as “new” for the current-year roll under ORS 308.153. b. If “the assessor has chosen not to attempt retroactive assessment to a prior tax roll,” then the improvements remained new,…”
— Or. Rev. Stat. § 308.153(3)(a)(A) — 1 case
Dunne v. Dept. of Rev. (Or. T.C. 2024). “216, then the improvements were “previously * * * assessed,” and the assessor could not treat them as “new” for the current-year roll under ORS 308.153. b. If “the assessor has chosen not to attempt retroactive assessment to a prior tax roll,” then the improvements remained new,…”
— Or. Rev. Stat. § 308.153(3)(a)(B) — 1 case
Dunne v. Dept. of Rev. (Or. T.C. 2024). “216, then the improvements were “previously * * * assessed,” and the assessor could not treat them as “new” for the current-year roll under ORS 308.153. b. If “the assessor has chosen not to attempt retroactive assessment to a prior tax roll,” then the improvements remained new,…”
— Or. Rev. Stat. § 308.153(3)(a)(C) — 2 cases
Rankin v. Multnomah Cnty. Assessor (Or. T.C. 2019).
Dunne v. Dept. of Rev. (Or. T.C. 2024). “216, then the improvements were “previously * * * assessed,” and the assessor could not treat them as “new” for the current-year roll under ORS 308.153. b. If “the assessor has chosen not to attempt retroactive assessment to a prior tax roll,” then the improvements remained new,…”
— Or. Rev. Stat. § 308.153(3)(b) — 2 cases
Rankin v. Multnomah Cnty. Assessor (Or. T.C. 2019).
Brown v. Lincoln Cnty. Assessor (Or. T.C. 2025).
— Or. Rev. Stat. § 308.153(3)(b)(A) — 1 case
Dunne v. Dept. of Rev. (Or. T.C. 2024). “216, then the improvements were “previously * * * assessed,” and the assessor could not treat them as “new” for the current-year roll under ORS 308.153. b. If “the assessor has chosen not to attempt retroactive assessment to a prior tax roll,” then the improvements remained new,…”
— Or. Rev. Stat. § 308.153(3)(b)(B) — 1 case
Dunne v. Dept. of Rev. (Or. T.C. 2024). “216, then the improvements were “previously * * * assessed,” and the assessor could not treat them as “new” for the current-year roll under ORS 308.153. b. If “the assessor has chosen not to attempt retroactive assessment to a prior tax roll,” then the improvements remained new,…”
— Or. Rev. Stat. § 308.153(b) — 1 case
Moncrief v. Curry Cnty. Assessor (Or. T.C. 2020).
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