Oregon Revised Statutes

Or. Rev. Stat. § 308.235 (2026)

Valuation of real property

✓ current as of May 2026

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308.235 Valuation of real property. (1) Taxable real property shall be assessed by a method which takes into consideration:

(a) The applicable land use plans, including current zoning and other governmental land use restrictions;

(b) The improvements on the land and in the surrounding country and also the use, earning power and usefulness of the improvements, and any rights or privileges attached thereto or connected therewith; and

(c) The quality of the soil, and the natural resources in, on or connected with the land, its conveniences to transportation lines, public roads and other local advantage of a similar or different kind.

(2) If land is situated within an irrigation, drainage, reclamation or other improvement district, the value of the land shall not be considered to be increased until the construction and improvement of the district have been completed to the point that water may be delivered to or removed from the land, as the case may be. [Amended by 1953 c.701 §2; 1957 c.324 §4; subsection (2) enacted as 1967 c.601 §12; 1969 c.601 §14; 1975 c.671 §1; 1981 c.804 §40]

Notes of Decisions

Cited in 16 cases, 1970–2018 · leading case: Poddar v. Dep't of Revenue, 18 Or. Tax 324 (Or. T.C. 2005).

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Poddar v. Dep't of Revenue, 18 Or. Tax 324 (Or. T.C. 2005). · cites it 3× “205 and ORS 308.235 5 the old house had no value for property taxation purposes for the tax years at issue because of governmental restrictions placed on the property by the county.”

Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018). · cites it 3× “(2) ORS 308.235 treats improvements as attri- butes of the real property.”

Westwood Homeowners Ass'n v. Lane Cnty., 864 P.2d 350 (Or. 1993). · cites it 4× “The foregoing conclusion is bolstered by an examination of the method under which real property is assessed for taxation purposes, set out in ORS 308.235(1) and OAR 150-308.205-(A), see infra at 156.”

Poddar v. Dep't of Revenue, 139 P.3d 962 (Or. 2006). · cites it 3× “]” *192 ORS 308.235 governs valuation of land. Paragraph (l)(a) of that statute provides, “Taxable real property shall be assessed by a method which takes into consideration: (a) The applicable land use plans, including current zoning and other governmental land use…”

Swan Lake Moulding Co. v. Dep't of Revenue, 478 P.2d 393 (Or. 1970). · cites it 2× “The taxpayer charged that in so doing the appraiser disregarded ORS 308.235, which provides, in part: "Taxable real property shall be assessed by a method which takes into consideration the improvements on the land and in the surrounding country and also the use, earning power…”

Chapin v. Dep't of Revenue, 627 P.2d 480 (Or. 1981). · cites it 2× “” ORS 308.235 requires tax assessors to consider the zoning and other land use restrictions pertaining to a subject piece of property.”

Bayridge Assocs. Ltd. P'ship v. Dep't of Revenue, 13 Or. Tax 24 (Or. T.C. 1994). “2 The same basic concept is found in ORS 308.235(1) which provides: “Taxable real property shall be assessed by a method which takes into consideration: “(a) The applicable land use plans, including current zoning and other governmental land use restrictions; * * *.”

Swan Lake Moulding Co. v. Dep't of Revenue, 480 P.2d 713 (Or. 1971). “On petition for rehearing the taxpayer contends that our decision disregards existing leases on the property, contrary to the requirements of ORS 308.235, which provides, in part: "Taxable real property shall be assessed by a method which takes into consideration the…”

Bylund v. Dep't of Revenue, 641 P.2d 577 (Or. 1982). “” ORS 308.235. The question posed by the parties therefore is whether the method of assessment that capitalized the improvement value of the center’s rental income at $13,353,790 included the value of the tenant improvements, and if not, whether these improvements have been…”

White v. Washington Cnty. Assessor, 17 Or. Tax 45 (Or. T.C. 2001). “” ORS 308.235(l)(a). Plat approval clearly falls within this category.”

Rockwood Dev. Corp. v. Dep't of Revenue, 10 Or. Tax 95 (Or. T.C. 1985). “Oregon’s statute, ORS 308.235, provides in part: “(1) Taxable real property shall be assessed by a method which takes into consideration: “(a) The applicable land use plans, including current zoning and other governmental land use restrictions; “(b) The improvements on the land…”

Bayridge Assocs. Ltd. P'ship v. Dep't of Revenue, 892 P.2d 1002 (Or. 1995). “See also ORS 308.235(1) (factors to be considered in assessing taxable real property).”

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— Or. Rev. Stat. § 308.235(1) — 6 cases

Westwood Homeowners Ass'n v. Lane Cnty., 864 P.2d 350 (Or. 1993). “The foregoing conclusion is bolstered by an examination of the method under which real property is assessed for taxation purposes, set out in ORS 308.235(1) and OAR 150-308.205-(A), see infra at 156.”

Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018). “(2) ORS 308.235 treats improvements as attri- butes of the real property.”

Poddar v. Dep't of Revenue, 139 P.3d 962 (Or. 2006). “]” *192 ORS 308.235 governs valuation of land. Paragraph (l)(a) of that statute provides, “Taxable real property shall be assessed by a method which takes into consideration: (a) The applicable land use plans, including current zoning and other governmental land use…”

Bayridge Assocs. Ltd. P'ship v. Dep't of Revenue, 892 P.2d 1002 (Or. 1995). “See also ORS 308.235(1) (factors to be considered in assessing taxable real property).”

— Or. Rev. Stat. § 308.235(l)(a) — 2 cases

Poddar v. Dep't of Revenue, 18 Or. Tax 324 (Or. T.C. 2005). “205 and ORS 308.235 5 the old house had no value for property taxation purposes for the tax years at issue because of governmental restrictions placed on the property by the county.”

White v. Washington Cnty. Assessor, 17 Or. Tax 45 (Or. T.C. 2001). “” ORS 308.235(l)(a). Plat approval clearly falls within this category.”

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