OAR 150-307-0040
Taxation of Property Associated with Mining Claims on Federal Land

(1)

A mining claim filed with the United States Bureau of Land Management (BLM) conveys a right of possession and right to extract minerals under conditions set forth by those agencies. BLM issues an identification number to recognize unpatented mining claims.

(2)

An unpatented mining claim allows the claimant limited use of land owned by the United States government.

(a)

The unpatented mining claim including the land and minerals is exempt from property tax as required by ORS 307.080 (Mining claims). Land includes site developments that are so intertwined as to be inseparable from the land as defined in OAR 150-307-0010 (Real Property) and roads as described in ORS 308.236 (Land values to reflect presence of roads).

(b)

All rights and interests associated with an unpatented mining claim, including but not limited to the right to possess, use, or access the land, are exempt from property tax.

(c)

Improvements, machinery and buildings on an unpatented mining claim are subject to property tax.

(d)

Annual filing fees, maintenance payment fees, maintenance payment fee waiver certification (small miner’s waiver), a notice of intent to hold, or assessment work notices (proof of labor) are also exempt from property tax unless such labor or fees increase the real market value of taxable improvements to the property.

(3)

A patented mining claim issued by the United States government confers ownership, rights, privileges, immunities and appurtenances to the claimant. A patented mining claim is subject to property tax as described in ORS 308.115 (Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax).

(4)

Taxable personal property must be reported to the assessor in the county in which the property is located each year. This requirement is further described in ORS 307.190 (Tangible personal property held for personal use), 308.105 (Personal property), 308.210 (Assessing property), 308.250 (Valuation and assessment of personal property), 308.285 (Requiring taxpayer to furnish list of taxable property) and 308.290 (Returns).

(a)

Except as otherwise specifically provided, all taxable personal property must be reported for taxation in the county where it is located (situs) as of 1:00 am on the first day of January each year.
Example 1: A taxpayer resides in County A and has a mining claim in County B. The mining equipment is kept at taxpayer’s residence when not in use on the claim during the winter months. It is located in the taxpayer’s garage on January 1st at 1:00 am. The taxpayer must report the mining equipment in County A.

(b)

The assessor will provide a Confidential Personal Property Return for purposes of reporting taxable personal property. The return is due in the office of the assessor by March 1 each year.

(c)

Personal property may be assessed in the name of the owner or of any person having possession or control of the property.

(d)

The assessor must cancel the personal property assessment for any taxpayer whose taxable personal property in the county has a total assessed value (AV) below a threshold value. The Department of Revenue re-computes the threshold value annually under ORS 308.250 (Valuation and assessment of personal property)(4). Canceling the assessed tax in one year does not relieve the taxpayer from the annual filing requirement for any other tax year.
Example 2: A taxpayer garages movable machinery used on a mining claim at her residence in County A but leaves tools and small equipment in a shed at the mining claim located in County B. The value of taxable personal property in County A on January 1 is $12,000 and the value of taxable personal property in County B is $1,600. The taxpayer must report the personal property in both County A and County B. The Department calculated the threshold value at $13,000 for this assessment year. The assessor in each county will cancel the tax owing for the year since the value of the property in the assessor’s respective county is under the threshold value.

(e)

Pursuant to ORS 307.190 (Tangible personal property held for personal use)(1), personal property mining equipment owned or held by an individual solely for personal use, benefit, and enjoyment is exempt from taxation.

Source: Rule 150-307-0040 — Taxation of Property Associated with Mining Claims on Federal Land, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-307-0040.

150‑307‑0010
Real Property 150‑307‑0020
Personal Property Definitions 150‑307‑0030
Personal Property 150‑307‑0040
Taxation of Property Associated with Mining Claims on Federal Land 150‑307‑0050
Public Property Leased or Rented by Taxable Owner 150‑307‑0060
Property Held Under Lease 150‑307‑0070
Property Used for Public Park or Recreation 150‑307‑0080
Guidelines for Exempt Port Property Subject to In Lieu Tax 150‑307‑0090
Request For Computation of In Lieu Tax Payment 150‑307‑0100
Strategic Investment Program 150‑307‑0120
Review Required in Determining Exempt Status of Property for Charitable Institutions 150‑307‑0130
Literary Institution Defined 150‑307‑0140
Minimum Criteria Required in Determining Exempt Status of Property for Religious Organizations 150‑307‑0150
Parsonage and Caretaker Residence Exemption Guidelines 150‑307‑0160
Definition of Schools and Academies 150‑307‑0170
Senior Center Property Exemption 150‑307‑0180
Burial Grounds, Cemeteries, Crematories 150‑307‑0190
Application Process for Property Tax Exemption 150‑307‑0200
Property of Exempt Entities Leased to Other Exempt Entities 150‑307‑0210
Property Tax Status of Alternative Energy Systems 150‑307‑0220
Qualifications for Exemption of Indian Properties 150‑307‑0230
Valuation of Summer Home Properties 150‑307‑0240
Exception To Taxable Personal Property 150‑307‑0250
Water Association Qualifications 150‑307‑0260
Water Association Exemption Under ORS 307.210 Is Assessor’s Responsibility 150‑307‑0270
Jurisdiction Over Assessment of Telephonic Companies 150‑307‑0280
Qualifications for Exemption of Mutual or Cooperative Telephone Associations 150‑307‑0290
Jurisdiction over Assessment of Non-public Telephonic Systems 150‑307‑0300
Qualifications for Exemption for Privately Owned Telephone Systems 150‑307‑0310
Application for Exemption Under ORS 307.220 or 307.230 150‑307‑0320
Definition of Elderly 150‑307‑0330
Exemption Claim Procedures 150‑307‑0340
Defining "Surviving Spouse” of a Veteran 150‑307‑0350
Veteran’s Exemption for Surviving Spouse 150‑307‑0360
Physician Certification of Disability for Exemption 150‑307‑0370
Property to Which Veteran’s Exemption Applies 150‑307‑0380
Transfer of Veteran’s Exemption to a Different Property Requires Refiling 150‑307‑0390
Veterans Property Held in Trust 150‑307‑0400
Oregon Active Military Service Member’s Exemption — Eligibility 150‑307‑0410
Oregon Active Military Service Member’s Exemption Claimed By Lawful Occupant 150‑307‑0420
Agricultural Land Devoted to Agricultural Purposes as Real Property 150‑307‑0430
Exemption of Buildings, Structures and Machinery or Equipment during Construction 150‑307‑0440
War Veterans Filing a Claim for Exemption if Living in a Nonprofit Home for the Elderly 150‑307‑0450
Nonprofit Home for the Elderly 150‑307‑0460
Personal Property Used for Placing Farm Crops in Storage 150‑307‑0480
Pollution Control Facilities 150‑307‑0490
Oregon Food Processor Property Tax Exemption 150‑307‑0500
Hardship Situations 150‑307‑0510
Agricultural Workforce Housing and Farm Labor Camp Assessment 150‑307‑0520
Filing a Claim for Exemption When a Farm Labor Camp or Child Care Facility is Acquired 150‑307‑0530
Certification of Nonprofit Corporation Low Income Housing Exemption to County Assessor 150‑307‑0700
Rural Health Care Facilities 150‑307‑0710
Definitions 150‑307‑0720
Filing Requirements 150‑307‑0800
Vertical Housing Development Zone Program 150‑307‑0900
Qualified Heavy Equipment and Qualified Heavy Equipment Rental Providers - Definitions and Responsibilities 150‑307‑0905
Equipment and Tools Subject to the Heavy Equipment Rental Tax 150‑307‑0910
Cost of Heavy Equipment Operator’s Service Not Subject to Rental Tax 150‑307‑0915
Heavy Equipment Rental Tax Exemptions 150‑307‑0920
Long Term Rental Agreements
Last Updated

Jun. 8, 2021

Rule 150-307-0040’s source at or​.us