Rule Rule 123-674-5400
Property Already Entered on Rolls

Other than the qualifying value of later modifications, property already entered on the assessment roll of the county before the effective date of the zone’s designation or amendment of the property’s location into the zone may not receive exemption under ORS 285C.170 (Construction-in-process exemption) and 285C.175 (Enterprise zone exemption). Qualified property that is assessed in the county after the zone’s designation or amendment may be exempt under certain circumstances, including but not limited to the following examples, which might occur in combination:


Assessment occurred while in the process of re/construction, modification or installation, and the taxpayer was not allowed to file or simply did not apply in a timely or acceptable fashion under ORS 285C.170 (Construction-in-process exemption) or 307.330 (Commercial facilities under construction) and 307.340 (Filing proof for cancellation of assessment).


The Firm/applicant acquired machinery & equipment located elsewhere in the county and subsequently installed it in the enterprise zone as permitted by OAR 123-674-5200 (Mechanical, Personal and Unqualified Property)(2).


While an administrative or judicial appeal is pending the property is assessed.


The authorized business firm misses the first-year filing deadline but receives the remaining years of the exemption as described in OAR 123-674-6100 (Mandatory First-year Claim with Property Schedule)(5)(b).


A building or structure acquired from an unrelated third party and authorized as described in OAR 123-674-2100 (Allowably Late Applications)(4) (provided, of course, that the building, structure, the applicable portion of it, or improvement to it was not in use or occupancy for more than a year preceding the first year of exemption).
Last accessed
Aug. 7, 2020