Oregon Revised Statutes

Or. Rev. Stat. § 311.410 (2026)

Effect of property transfer or lease termination on lien and on taxability of property

✓ current as of May 2026

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

311.410 Effect of property transfer or lease termination on lien and on taxability of property. (1) Real property or personal property that is subject to taxation on July 1 shall remain taxable and taxes levied thereon for the ensuing tax year shall become due and payable, notwithstanding any subsequent transfer of the property to an exempt ownership or use. Taxes that are unpaid as of the termination of a lease, lease purchase agreement or other instrument resulting in the taxation of the property shall remain a lien on the property as of the day prior to the termination of the lease, lease purchase agreement or other instrument. Real or personal property exempt from taxation on July 1 shall remain exempt for the ensuing tax year, notwithstanding any transfer within the tax year to a taxable ownership or use.

(2) A sale or transfer of personal property or any part of personal property does not affect the lien under ORS 311.405 (3)(a)(A), (4) or (5). Taxes on personal property transferred from a tax exempt to a taxable ownership or use shall be a lien on any and all of the personal property assessed to the person and on any and all of the taxable personal property of the person assessed from and including the date of transfer until paid. The liens shall be subject to this section and ORS 311.405.

(3) Notwithstanding ORS 311.405 (4) or (5), real or personal property is exempt for the ensuing tax year if the property is transferred or changed from a taxable to an exempt ownership or use at any time before July 1 of any year. However, if the property is exempt under a provision of ORS chapter 307 that requires the filing of a claim for exemption, the transfer does not operate to render the property exempt from taxation for the ensuing tax year unless the required claim for exemption is filed on or before the date specified in the applicable statute or within 30 days after the date of acquisition or, if relevant under the applicable exemption statute, the change of use of the property, whichever is later. This section does not limit other statutes that prescribe filing dates for claiming an exemption.

(4) Real or personal property is taxable for the ensuing tax year if the property is transferred or changed at any time before July 1 of any year from an exempt ownership to a taxable ownership or taxable use. Transfer of real or personal property from a tax-exempt use to a taxable use at any time between January 1 and June 30 of any year constitutes notice to the transferee, owner or person in control of the property that the property will be subject to taxation for the ensuing tax year. In the case of real property, the transferee, owner or person in control of the property shall advise the county assessor of the transfer. In the case of personal property, the transferee, owner or person in control of the property shall make a return of the property that lists the information required by ORS 308.290 within 30 days after the transfer.

(5) Real property that is the subject of eminent domain proceedings instituted by a public body shall, for the purposes of this section, be deemed to have been transferred as of the date of payment therefor, the date of entry into possession by the public body or the date of entry of judgment in the eminent domain proceedings, whichever is earlier. [Amended by 1953 c.707 §2; 1963 c.233 §1; 1969 c.237 §2; 1973 c.402 §16; 1977 c.884 §18; 1979 c.692 §11; 1979 c.704 §2; 1981 c.346 §2; 1987 c.756 §9; 1991 c.459 §250; 1993 c.270 §59; 1995 c.513 §3; 1997 c.819 §13; 2001 c.42 §2; 2001 c.229 §2; 2005 c.94 §63; 2007 c.524 §1]

Notes of Decisions

Cited in 18 cases (6 in the last 5 years), 1958–2026 · leading case: Power Rents LLC v. Dept. of Rev., 24 Or. Tax 486 (Or. T.C. 2021).

Sort: Relevance Newest Treatment

Power Rents LLC v. Dept. of Rev., 24 Or. Tax 486 (Or. T.C. 2021). · cites it 13× “This argument is correct as far as it goes, but it does not ade- quately address the indivisibility of a tax year under ORS 311.410. Cf. River Vale Limited Partnership v.”

Christian Life Fellowship, Inc. v. Dep't of Revenue, 12 Or. Tax 94 (Or. T.C. 1991). · cites it 3× “ORS 311.410 governs the taxable status of property.”

River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021). “See Boardman Acquisition, 361 Or at 448-50 (farmland disqualification affects one of two entire tax years, depending on date of disqualification); ORS 311.410(1), (3) (property taxable on July 1 remains taxable for entire ensuing tax year; property exempt on July 1 remains…”

Keeter Mfg., Inc. v. Dep't of Revenue, 13 Or. Tax 124 (Or. T.C. 1994). “See ORS 311.410. In response, the assessor disqualified the property for 1991-92.”

Freightliner Corp. v. Dep't of Revenue, 6 Or. Tax 70 (Or. T.C. 1975). “The provisions of ORS 311.410 do not apply since no “trans *77 fer” in either use or ownership occurred through the rulings in Falhenstein.”

Sisters of Charity v. Washington Cnty. Bd. of Commissioners, 3 Or. Tax 106 (Or. T.C. 1967). “A claim for exemption was filed with the Washington County Assessor pursuant to ORS 311.410(3). (See also ORS 307.162). Petitioner’s request for exemption was denied on the grounds that the property involved was not at that time being used for charitable purposes.”

Skatechurch, Inc. v. Multnomah Cnty. Assessor (Or. T.C. 2024). · cites it 8× “162 and ORS 311.410. (Def’s Mot at 2.) 3 The court’s references to the Oregon Revised Statutes (ORS) are to 2021.”

Multitude of Mercies Found. v. Multnomah Cnty. Assessor (Or. T.C. 2026). · cites it 6× “145, and that incorporation must have occurred by July 1, 2025, for the 2025-26 tax year under ORS 311.410. (Def’s Mot Summ J at 1-3.) II.”

Unity v. Multnomah Cnty. Asse., Tc-Md 100368b (or.tax 2-22-2011) (Or. T.C. 2011). · cites it 4× “) Defendant alleges that Plaintiff does not qualify for the exemption for the 2009-10 tax year because the late application filing fee only applies to property that is acquired after March 1 and before July 1 under ORS 307.”

Church of Christ v. Linn Cnty. Assessor (Or. T.C. 2017). · cites it 2× “ORS 311.410 addresses the effect of a change in ownership or use on the exempt status of property.”

Benton Habitat For Humanity v. Benton Cnty. Assessor (Or. T.C. 2018). · cites it 2× “See ORS 311.410(1) (taxes levied on real or personal property are “due and payable, notwithstanding any subsequent transfer of the property to an exempt ownership or use”).”

Iu Mien Buddha Light Tem. v. Multnomah, Tc-Md 100944c (or.tax 10-12-2010) (Or. T.C. 2010). · cites it 2× “Under ORS 311.410(1), "[r]eal property * * * that is subject to taxation on July 1 shall remain taxable and taxes levied thereon for the ensuing tax year shall become due and payable, notwithstanding any subsequent transfer of the property to an exempt ownership or use.”

Show all 18 citing cases →

— Or. Rev. Stat. § 311.410(1) — 9 cases

Power Rents LLC v. Dept. of Rev., 24 Or. Tax 486 (Or. T.C. 2021). “This argument is correct as far as it goes, but it does not ade- quately address the indivisibility of a tax year under ORS 311.410. Cf. River Vale Limited Partnership v.”

Christian Life Fellowship, Inc. v. Dep't of Revenue, 12 Or. Tax 94 (Or. T.C. 1991). “ORS 311.410 governs the taxable status of property.”

Skatechurch, Inc. v. Multnomah Cnty. Assessor (Or. T.C. 2024). “162 and ORS 311.410. (Def’s Mot at 2.) 3 The court’s references to the Oregon Revised Statutes (ORS) are to 2021.”

Multitude of Mercies Found. v. Multnomah Cnty. Assessor (Or. T.C. 2026). “145, and that incorporation must have occurred by July 1, 2025, for the 2025-26 tax year under ORS 311.410. (Def’s Mot Summ J at 1-3.) II.”

— Or. Rev. Stat. § 311.410(3) — 2 cases

— Or. Rev. Stat. § 311.410(4) — 2 cases

RREF III-P Fremont Place LLC v. Multnomah Cnty. Assessor (Or. T.C. 2023).

Perry v. State Tax Comm'n, 2 Or. Tax 275 (Or. T.C. 1966).

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.