Oregon Department of Revenue

Rule Rule 150-307-0330
Exemption Claim Procedures


(1)

The assessor shall review all claims filed under ORS 307.241 (Policy) to 307.245 (Denial of exemption for failure to reflect exemption by rent reduction) and approve or deny the claims, except as provided in section 3 of this rule.

(2)

A copy of each claim approved by the assessor must be sent to the Department of Revenue with a checklist indicating the assessor has, at a minimum, received and reviewed the following information:

(a)

The application form completed in full by the corporation;

(b)

A description of the federal financial assistance the corporation making the application is receiving or has received;

(c)

A statement showing in detail the sources and amounts of all corporate income received by the corporation;

(d)

A statement showing in detail the basis for rental amounts charged for occupancy of the facility;

(e)

Verification that the corporation meets the requirements of ORS 307.375 (Type of corporation to which exemption under ORS 307.370 applicable) and ORS 307.243 (Property to which exemption applies)(1), including that the corporation.

(A)

Is organized and operated only for the purpose of providing permanent residential, recreational and social facilities primarily for elderly persons;

(B)

Is a nonprofit corporation organized under ORS chapter 65;

(C)

Receives at least 95% of its operating gross income, excluding investment income, from payments by or on behalf of elderly persons solely for living, medical, recreational and social services and facilities;

(D)

Permits none of its net earnings to inure to the benefit of a stockholder or individual;

(E)

Provides that upon dissolution of the corporation the net assets must be distributed to one or more charitable, scientific, literary or educational corporations exempt under ORS chapter 307, or to the State of Oregon;

(F)

Is applying for exemption of land and improvements on which construction of the improvements started after January 1, 1977, or where the property was acquired after January 1, 1977; or in the case of corporations that received state financial assistance as described in ORS 307.242 (Property of nonprofit corporation providing housing to elderly persons)(1)(e), where the property was actually occupied and used for permanent residential recreational and social facilities primarily for elderly persons prior to January 1, 1990;

(f)

Verification that a payment in excess of one month’s rent is not required as a condition for occupancy;

(g)

That the actual use being made of the property is consistent with the claim;

(h)

A statement from the claimant that either

(A)

The rent charged does not include an amount for property tax, as certified by the U.S. Department of Housing and Urban Development, or

(B)

If the exemption was granted the previous year, showing how the rent that otherwise would have been paid for occupancy at the facility has been reduced as a result of the exemption; and

(C)

That no delinquencies exist on the tax roll for the property.
(3)(a) The assessor may request from the Department of Revenue a statement certifying a corporation’s qualification or non-qualification under ORS 307.375 (Type of corporation to which exemption under ORS 307.370 applicable) and ORS 307.242 (Property of nonprofit corporation providing housing to elderly persons).

(b)

The assessor’s request to the department must be accompanied by the following:

(A)

The application form completed by the corporation;

(B)

The source documents evidencing the requirements on the checklist referenced in subsection 2 above.

(c)

The department shall notify the assessor in writing of its certification of qualification or non-qualification under ORS 307.242 (Property of nonprofit corporation providing housing to elderly persons) and ORS 307.375 (Type of corporation to which exemption under ORS 307.370 applicable), and the assessor shall thereafter notify the claimant of the decision.

(4)

This rule is effective January 1, 2016.
Source

Last accessed
Jun. 8, 2021