Oregon Revised Statutes

Or. Rev. Stat. § 308.558 (2026)

Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers

✓ current as of May 2026

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308.558 Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers. (1) Aircraft shall be subject to assessment, taxation and exemption, as provided in this section.

(2) Any aircraft used or held for use by an air transportation company that is operating pursuant to a certificate of convenience and necessity issued by an agency of the federal government shall be assessed and taxed under ORS 308.505 to 308.674.

(3) Any aircraft used or held for use by an air transportation company to provide scheduled passenger service, whether or not the company is operating pursuant to a certificate of convenience and necessity issued by a federal agency, shall be assessed and taxed under ORS 308.505 to 308.674.

(4) Any aircraft that is required to be registered under ORS 837.040 for all or any part of the calendar year is exempt from ad valorem property taxation for the tax year beginning in the calendar year.

(5) Any aircraft that is used or held for use by a foreign-owned carrier is exempt from ad valorem property taxation.

(6) Subject to allocation or apportionment for out-of-state service, all other aircraft not otherwise specifically exempt from taxation or licensed in lieu thereof, and not subject to assessment by the Department of Revenue under ORS 308.505 to 308.674, shall be assessed in the county from which they are customarily operated when not in service, or if there is no customary place from which operated, then in the county in which their owner or owners reside, or if neither situs applies, then in the county in which any one of the owners maintains a place of business. [1987 c.601 §4; 1993 c.18 §70; 1995 c.79 §131; 2005 c.135 §1]

308.559 [1995 c.378 §2; 2003 c.46 §20; 2005 c.94 §54; repealed by 2013 c.193 §1]

Notes of Decisions

Cited in 3 cases (1 in the last 5 years), 1998–2023 · leading case: Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010).

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Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010). · cites it 2× “, ORS 308.558(5) (exempting aircraft of foreign-owned carriers); ORS 308.”

Thermal Graphics, Inc. v. Dep't of Revenue, 14 Or. Tax 429 (Or. T.C. 1998). · cites it 3× “” ISSUE Is the camera part of the aircraft and thus exempt from ad valorem taxation? ANALYSIS ORS 308.558(4) provides: “Any aircraft that is required to be registered under ORS 837.”

Air 7, LLC v. Cnty. of Ventura (Cal. Ct. App. 2023). “( Or. Rev. Stat. § 308.558 .) The aircraft was a “general aircraft” because it was privately owned and was not a commercial aircraft or air taxi.”

— Or. Rev. Stat. § 308.558(4) — 1 case

Thermal Graphics, Inc. v. Dep't of Revenue, 14 Or. Tax 429 (Or. T.C. 1998). “” ISSUE Is the camera part of the aircraft and thus exempt from ad valorem taxation? ANALYSIS ORS 308.558(4) provides: “Any aircraft that is required to be registered under ORS 837.”

— Or. Rev. Stat. § 308.558(5) — 1 case

Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010). “, ORS 308.558(5) (exempting aircraft of foreign-owned carriers); ORS 308.”

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