OAR 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)

Intentionally left blank —Ed.

(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: Rule 150-307-0330 — Exemption Claim Procedures, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-307-0330.

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 150-307-0330’s source at or​.us