Oregon Department of Revenue

Rule Rule 150-307-0140
Minimum Criteria Required in Determining Exempt Status of Property for Religious Organizations


(1)

The following criteria, as a minimum, will be used in determining the qualification for property tax exemption of property of a religious organization under 307.140 (Property of religious organizations) when an application is made as required in ORS 307.162 (Claiming exemption), 307.112 (Property held under lease, sublease or lease-purchase by institution, organization or public body other than state) or 307.166 (Property leased by exempt institution, organization or public body to another exempt institution, organization or public body):

(a)

The applicant must be a religious organization.

(A)

If the religious organization is the owner or purchaser of the property, application is made under ORS 307.162 (Claiming exemption).

(B)

If the religious organization is leasing, subleasing, or in a lease-purchase agreement for the property from a taxable owner, application is made under ORS 307.112 (Property held under lease, sublease or lease-purchase by institution, organization or public body other than state).

(C)

If the religious organization is leasing or subleasing the property from another exempt organization, application is made under ORS 307.166 (Property leased by exempt institution, organization or public body to another exempt institution, organization or public body).

(b)

The applicant must be the entity in possession of the property.

(c)

The property for which a religious organization claims an exemption must be reasonably necessary to accomplish the religious objectives of that organization.

(d)

The actual use of the property must be consistent with the claimed necessity.

(2)

Only the portion of a property used for religious purposes shall be granted exemption from ad valorem taxation. Property may be in part taxable and exempt.
[Publications: Publications referenced are available from the agency.]
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Last accessed
Jun. 8, 2021