Oregon Revised Statutes

Or. Rev. Stat. § 358.475 (2026)

Policy

✓ current as of May 2026

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358.475 Policy. The Legislative Assembly hereby declares that it is in the best interest of the state to maintain, preserve and rehabilitate properties of Oregon historical significance. Historic preservation incentive programs provide a public benefit by encouraging preservation and appropriate rehabilitation of significant historic properties. These historically significant portions of the built environment contain the visual and intellectual record of our irreplaceable cultural heritage. They link us with our past traditions and values, establish standards and perspectives for measuring our present achievements and set goals for future accomplishments. To the extent that Oregon’s historic preservation incentive programs encourage the preservation and appropriate rehabilitation of significant historical property, the programs create a positive partnership between the public good and private property that promotes economic development; tourism; energy and resource conservation; neighborhood, downtown and rural revitalization; efficient use of public infrastructure; and civic pride in our shared historical and cultural foundations. [1975 c.514 §1; 1995 c.5 §1; 2001 c.540 §1; 2009 c.892 §1; 2025 c.209 §14]

Note: The amendments to 358.475 by section 14, chapter 209, Oregon Laws 2025, apply to applications for classification and special assessment under 358.480 to 358.545 filed on or after September 26, 2025, for property tax years beginning on or after July 1, 2026. See section 22, chapter 209, Oregon Laws 2025. The text that applies to applications for classification and special assessment under 358.480 to 358.545 filed before September 26, 2025, for property tax years beginning before July 1, 2026, is set forth for the user’s convenience.

358.475. The Legislative Assembly hereby declares that it is in the best interest of the state to maintain, preserve and rehabilitate properties of Oregon historical significance. Historic preservation incentive programs provide a public benefit by encouraging preservation and appropriate rehabilitation of significant historic properties. These historically significant portions of the built environment contain the visual and intellectual record of our irreplaceable cultural heritage. They link us with our past traditions and values, establish standards and perspectives for measuring our present achievements and set goals for future accomplishments. To the extent that Oregon’s historic preservation incentive programs encourage the preservation and appropriate rehabilitation of significant historical property, the programs create a positive partnership between the public good and private property that promotes economic development; tourism; energy and resource conservation; sustainability; neighborhood, downtown and rural revitalization; efficient use of public infrastructure; and civic pride in our shared historical and cultural foundations.

Note: Section 23, chapter 209, Oregon Laws 2025, provides:

Sec. 23. Nothing in the amendments to ORS 93.040, 215.213, 215.283, 358.475, 358.480, 358.487, 358.490, 358.495, 358.499, 358.500, 358.505, 358.509, 358.515, 358.525, 358.528, 358.543, 358.545 and 447.145 and section 2, chapter 50, Oregon Laws 2022, by sections 1 to 19 of this 2025 Act and the repeal of ORS 358.511, 358.540 and 358.541 by section 20 of this 2025 Act affects the classification of property as historic property under ORS 358.480 to 358.545 before the effective date of this 2025 Act [September 26, 2025]. Such property may continue to receive special assessment under ORS 358.480 to 358.545 until the completion of the term of special assessment under ORS 358.480 to 358.545 as in effect on the day before the effective date of this 2025 Act. [2025 c.209 §23]

Notes of Decisions

Cited in 9 cases (1 in the last 5 years), 1982–2021 · leading case: Multnomah Cnty. v. Talbot, 641 P.2d 617 (Or. Ct. App. 1982).

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Multnomah Cnty. v. Talbot, 641 P.2d 617 (Or. Ct. App. 1982). · cites it 16× “In this appeal from the circuit court's reversal of an agency order entered in a non-contested case, three questions of statutory construction are presented: (1) does the circuit court have jurisdiction to review the state historic preservation officer's certification of certain…”

Waldo Block Partners v. Motion for Summary Jud., 16 Or. Tax 33 (Or. T.C. 2002). · cites it 8× “ORS 358.475. 1 The incentive provided is freezing the assessed value for a 15-year period.”

Lake Oswego Pres. Soc'y v. City of Lake Oswego, 344 P.3d 26 (Or. Ct. App. 2015). “SB 588 originated in the Senate and amended ORS 358.475 to 358.545, which allow property owners to apply for state classification and special assessment for historic property.”

Multnomah Cnty. v. Talbot, 657 P.2d 684 (Or. 1983). · cites it 2× “485 provides that: `An owner of historic property desiring classification and assessment under ORS 358.475 to 358.545 shall make application to the county assessor * * *,' (emphasis supplied) who, in turn, refers the application to the preservation officer for processing and…”

Multnomah Cnty. v. Dep't of Revenue, 15 Or. Tax 5 (Or. T.C. 1999). · cites it 7× “ORS 358.475. Initially, if a property was classified as historic property and approved for special assessment, then the specially assessed value of the property for 15 years was “the assessed value of the property at the time application under ORS 358.”

People for the Ethical Treatment of Animals v. Institutional Animal Care & Use Comm. of the Univ. of Oregon, 794 P.2d 1224 (Or. Ct. App. 1990). “There, a county tax assessor had standing to challenge a certification of real property as historic property, because the statutes establishing the procedure, ORS 358.475 et seq, required involvement by the assessor.”

Nardi v. Multnomah Cnty. Assessor (Or. T.C. 2020). “STATEMENT OF FACTS In 2003, the Garfield Property qualified for a 15-year special assessment as a historic property under “ORS 358.475 et seq (2003).” (Stip Facts at ¶ 3).”

Swanek v. Lane Cnty. Assessor (Or. T.C. 2021). “456 (conservation easement); and ORS 358.475 to 358.545 (historic property).”

Peta v. Inst. Animal Care & Use Com., 794 P.2d 1224 (Or. Ct. App. 1990). “There, a county tax assessor had standing to challenge a certification of real property as historic property, because the statutes establishing the procedure, ORS 358.475 et seq., required involvement by the assessor.”

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