Oregon Revised Statutes

Or. Rev. Stat. § 308.704 (2026)

Option of owner to choose special assessment

✓ current as of May 2026

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308.704 Option of owner to choose special assessment. An owner of multiunit rental housing that is subject to a government restriction on use may choose, at the discretion of the owner, to have the multiunit rental housing assessed under the special assessment provided in ORS 308.707 or may choose to have the multiunit rental housing assessed under the ordinary methods of assessing property in this state. Multiunit rental housing that is subject to a government restriction on use is not required to be assessed under the special assessment provided in ORS 308.707. [2001 c.605 §3]

308.705 [1957 c.628 §2; 1967 c.77 §1; repealed by 1997 c.154 §25]

Notes of Decisions

Cited in 3 cases, 2014–2018 · leading case: Commons at Cedar Mill, LLC v. Washington Cnty. Assessor & Dept. of Rev. (Or. T.C. 2018).

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Commons at Cedar Mill, LLC v. Washington Cnty. Assessor & Dept. of Rev. (Or. T.C. 2018). · cites it 2× “” (See Ptf’s Mot for Summ J at 5–6, citing ORS 308.704.) To receive low income housing special assessment, the property owner must have “filed an application for special assessment under ORS 308.”

St. Vincent de Paul Soc'y of Lane Cnty., Inc. v. Lane Cnty. Assessor (Or. T.C. 2018). “ORS 308.704; 308.709(1). Such applications “must be filed with the county assessor” by April 1 preceding the first tax year for which special assessment is sought, although if a late filing fee is paid they may be filed as late as December 31 of the first tax year.”

Dorchester House Ret. Cmty. LLC v. Lincoln Cnty. Assessor (Or. T.C. 2014). “704 states, “[a]n owner of multiunit rental housing that is subject to a government restriction on use may choose, at the direction of the owner, to have the multiunit rental housing assessed under the special assessment provided in ORS 308.707 or may choose to have the…”

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