Rule Rule 123-690-6200
Subsequent Facility Site Investments

For property newly placed in service at the same Facility Site on or after the (January-1) assessment date of an ongoing exemption under ORS 285C.409 (Property tax exemption)(1)(c):


Any such property may also receive the exemption but only for the remainder of the 7 to 15 tax years available, and neither additional operations nor the introduction of such property at the Facility Site shall lengthen or add to the ongoing period of exemption on property at the Facility Site.


A certified business firm may receive another (potentially overlapping) period of exemption under ORS 285C.409 (Property tax exemption)(1) on such additional property constituting another facility under ORS 285C.400 (Definitions for ORS 285C.400 to 285C.420)(4) at the same Facility Site, but only if independent of the respective actions and investments pertaining to the firm’s certification or qualification for any previously granted exemption, the firm again:


Applies and receives approval for certification;


Respectively undertakes additional operations at the Facility Site; and


Satisfies the applicable requirements to qualify for the exemption, including but not limited to the firm’s having submitted the final notice under ORS 285C.415 (Notice to county assessor) to the county assessor of having timely met all applicable requirements under ORS 285C.412 (Conditions for continued exemption).


In the case of a business firm certified for another exemption on additional property as described in section (2) of this rule:
(a) The property reverts to the preexisting exemption, and the assessor shall treat the additional property as a part of that remaining period of exemption consistent with section (1) of this rule, if before the end of that exemption’s final tax year:
(A) The firm formally submits a formal request to that effect, essentially withdrawing its subsequent certification, as received by the county assessor and zone sponsor; or
(B) The facility has failed to qualify initially, including but not limited to the absence of final notice, as described in subsection (2)(c) of this rule.
(b) Otherwise, the additional property stays exempt until the end of its own period of exemption, but it is subject to the operation of ORS 285C.420 (Disqualification) (retroactive disqualification for failure to meet or maintain an applicable requirement) to the point when any exemption on that property was first allowed under ORS 285C.409 (Property tax exemption)(1). This would apply in the case of where there was no timely request in paragraph (a)(B) of this section, and where initial qualification was still indeterminate at the conclusion of the preexisting exemption, but then later, not achieved.


In the case of any subsequent exemption according to section (2) of this rule that begins within seven years after the first year of the most recent ongoing exemption under ORS 285C.409 (Property tax exemption)(1)(c), the agreement with the zone sponsor under ORS 285C.403 (Certification of business firm)(3)(c) may give the certified business firm credit for some or all of its existing employees at the Facility Site, who were hired in excess of minimum requirements for a previous, ongoing exemption, in meeting the newer exemption’s required hiring.
Last accessed
Aug. 7, 2020